4. Make tax sense:
To promote what’s good, target what’s bad, and ensure we live within our means, we will:

• Bring in a $50 per tonne carbon tax and develop taxes for toxic chemicals. Use that revenue to cut payroll and income taxes, and reduce employers’ contributions to Employment Insurance and the Canada Pension Plan.
• Cut corporate tax by $50 for each tonne of carbon emission reductions, to create a $100 per tonne saving when combined with avoided carbon tax.
• Return the GST to six per cent, to invest in infrastructure. Expand the exemptions on food items, and extend them to children’s clothing and books. Provide rebates for rural Canadians.