The premier was under fire from the province's two opposition parties Tuesday for his decision to implement a harmonized sales tax.

Conservative Leader Tim Hudak and NDP Leader Andrea Horwath both say plans to harmonize the sales tax will hurt municipalities and consumers.

"Instead of higher taxes, I believe Ontario should be the province with the lowest taxes on business investment in the entire country because the same tax and red-tape policies that got us into this mess, sure the heck aren't going to get us out," Hudak told a convention of Ontario municipalities in Ottawa on Tuesday.

Meanwhile, Horwath charged the HST will limit options to generate revenue in an economy that was badly beaten by the recession.

"Your options for generating revenue are extremely limited. And even when you're supposed to be in charge, another order of government can and often does override or undermine your decisions," said Horwath.

The Ontario government will harmonize the provincial and federal sales tax beginning July 1, 2010. The move will extend the PST to a range of goods and services, including home heating fuel, phone bills and gasoline.

The three-day convention winds up on Wednesday with a focus on energy.