Challenging times impose their particular burdens on our political leaders. When hard work, ingenuity and perseverance aren’t enough to bring us prosperity, we turn our gaze to them in the expectation that their choices will improve our well-being. And every once in a while we are rewarded by public policy decisions made with firm resolve, not a moment too soon. When we think of courageous public policy, we probably think of historical measures like the Emancipation Proclamation or the Canada Health Act. We don’t generally view tax reform measures in that same heroic context. But I believe that Premier Dalton McGuinty’s recent decision to harmonize Ontario’s Retail Sales Tax with the GST, while it may not be historic, was indeed courageous. It is a wise public policy whose positive impacts will be felt for some time to come.