The province has released a report that details how much it would cost the average consumer if the GST were combined with the provincial sales tax.

The report says consumers would pay more than $400 million more, while businesses would save $510 million.

The study suggests the average consumer would pay $160 more for gas and $35 more for home heating.

The report says the government would also lose $134 million in revenue.

Manitoba is one of three provinces that hasn't brought in a harmonized sales tax.