Can we draw the following hypothesis from the context (see options)? 

Context:

An important recommendation of the Rowell-Sirois commission in 1939 was that the federal government institute a system of ``national adjustment grants'' for poorer provinces and that general transfers be made to ensure that the provinces had enough revenue to fulfill their constitutional responsibilities without undue taxation.

Hypothesis: Poorer provinces could use the National adjustment grants to stop rises in taxation.
OPTIONS:
a). Yes;
b). It's impossible to say;
c). No;
b).