This presentation discusses Harper 2011 mandate along with policies related to various budget cycles for government *** The presentation will have analysis and comments from Thomas Mulcair (NDP), Justin Trudeau (LPC) and the private sector.

1. 2011 Harper Mandate and
Policies
By: Paul Young, CPA, CGA

2. Key Mandates

3. Allowing families with children under 18 to split up to $50,000 in income to pay less tax, but only once the federal books are
balanced -- likely not until 2015. Tories say it will cost $2.5 billion annually and save 1.8 million families an average of $1,300 a
year
Harper has implemented Income Tax Splitting –
Here is what I have told many LPC/NDP Supporters:
• My presentation shows 1% pay about 20% of the income tax! So, how income tax splitting not helping high income out, especially since
they are paying 20% of the taxes!! I do not hear the LPC mention the 1% and their contribution to taxes, right?
• Here is view of other tax policies: http://www.slideshare.net/paulyoungcga/taxation-policies . PBO did say the tax cuts help the low to
middle class more over the past 8+ years: http://globalnews.ca/news/1356467/tax-cuts-since-2005-net-canadians-30b-pbo/ FYI – What is
PBO’s assertions with income tax splitting? It seems they have only taken a look at one tax policy, right? Where does the PBO discuss how
the top 1% pay 20 % of the federal taxation?
• Here is the analysis
• Income # of FamiliesAverage per family
• < 60K 376,000 $970
• $60 – 120K 1,011,000 $1,219
• 120K+ 594,000 $1,190
• Sources: Finance Canada, PBO
• FYI – There are assumptions built into the model as such people will make their own assessment as such you need to look at all angles when
evaluating a policy!

4. A one-year small-business tax credit to encourage hiring, originally in the federal budget, of up to $1,000 when employment insurance costs go
up. The Conservatives say it would be available to 525,000 employers and save them up to $165 million.
EI Program was implemented by Harper
Here is what business organizations have said on EI cuts
• CFIB - http://www.cfib-fcei.ca/english/article/6564-small-biz-job-credit-release.html
• Chamber of Commerce - http://www.calgaryherald.com/business/Alberta+business+groups+praise+cuts+premiums/10195872/story.html
• http://www.retailcouncil.org/advocacy/federal-government-cuts-ei-premiums
• PBO - http://www.cbc.ca/news/politics/pricey-ei-rate-cut-will-yield-only-800-jobs-pbo-report-1.2793591
• as part of the 15% reduction in EI premiums for small business

5. Financial support, such as loan guarantees, for the Lower Churchill hydro mega-project in Labrador.

6. Cut per-vote subsidies to political parties over a three-year transition period.
• Harper eliminated the voter subsidies -

7. Once budget is balanced in 2015, spend $145 million a year to double the existing fitness tax credit for children to $1,000, and introduce a new
$500 fitness tax credit for adults at an annual cost of $275 million.
• Harper has implemented this policy -

8. End the long-gun registry.

9. Forgive a portion of Canada Student Loans for new family doctors and nurses who will work in rural communities. Originally
proposed in federal budget.

10. A $3,000 tax credit for volunteer firefighters. Originally proposed in federal budget.

11. Bridge loans worth $6 million a year to help recent immigrants pay for skills training or education to ensure credentials are
recognized in Canada. Originally proposed in the federal budget.

12. Once budget is balanced in 2015, double the amount of money individuals can be contribute each year to a Tax Free Savings Account to $10,000
from the current $5,000. Balance the books by 2014-15, a year earlier than previously announced.

13. Compensation to Quebec for GST

14. Office for Religious Freedom

15. Move the head office of the Economic Development Agency of Canada from Montreal to "one or more" regional centres in
Quebec.

16. Mandate –vs- Annual Budget Cycle
• All government run on a mandate including major policies they will
implement as part of being elected.
• All government are responsible for the budget cycle including setting
the priorities for each. Some of those priorities could include items
that are part of a government’s mandate

17. Economic Polices

18. Small Business
• http://www.theglobeandmail.com/report-on-business/small-business/sb-growth/the-economy-and-cpp-are-key-election-issues-
for-small-business-owners/article25805575/
•
• Mulcair talks about tax cuts to Small Business, right? The 2016 Budget already has more tax cuts proposed which are being phased
in over time - http://www.cfib-fcei.ca/english/article/7366-major-tax-relief-for-small-businesses-in-federal-budget.html. There are
no comments, why
• Harper has made changes to grants/loans programs to help small business access seed funding for their business -
http://www.stcatharinesstandard.ca/2015/01/22/harper-says-small-business-getting-financial-help. No, comment from Mulcair,
why?
• Harper has been working with EDC to better help small business expand exports - http://www.theglobeandmail.com/report-on-
business/small-business/sb-money/business-funding/edcs-expanded-mandate-helps-fuel-small-business/article4258988/. No
comment from Mulcair, why?
• Mulcair talks about CPP enhancement which means hiking the payroll taxes for all business. No, comment from Mulcair on the
cost of this program, why? Could it be Mulcair is scared to tell people he will hike their taxes?
http://www.thestar.com/business/2015/08/03/why-people-watching-their-budgets-are-also-watching-mulcair.html
• Mulcair blames Harper for 300,000 manufacturing job losses without truly grasping the fact province policies led to the job losses -
http://www.therebel.media/trudeau_advisor_gerald_butts_green_energy_policies_cost_ontario_300_000_jobs_admits_liberal_t
hink_tank

19. Small Business
• Mulcair also continues to make comments on the oil sands “Sustainable practices” - http://www.thestar.com/news/federal-election/2015/08/09/thomas-mulcair-supports-
sustainable-development-of-natural-resources.html. Yet, Mulcair says nothing how the constitution sets out who has control of the resources -
http://ablawg.ca/2012/09/27/peter-lougheeds-section-92a/. Does this mean Mulcair will dictate policies to the provinces? It seems to me that Mulcair is going to tell the
provinces on how to operate, right? If you were in SK/AB/MB/NF then you should be very worried about NDP government stopping your oil development!
• Mulcair has never condemned statements from McQuaig or other anti-oil candidates, why? http://www.cbc.ca/news/politics/canada-election-2015-mcquaig-oilsands-reaction-
cp-1.3184704. So, why does Mulcair not condemned these statements? Mulcair also does not even discuss the overall impact of the oil sands across Canada, why?
http://www.cme-mec.ca/download.php?file=hnyxdi1h.pdf.
• Mulcair constantly talks about the middle class, but never says what his programs will be support the middle class. All Mulcair talks about is affordable daycare and little else
when it comes to policies. Yet, the model Mulcair is using is the PQ model which has been a failure, right? http://www.iedm.org/fr/2821-quebecs-failed-child-care-model or
http://www.theglobeandmail.com/try-it-now/?articleId=21668189. Yet, Canada has passed the US in per capita income, right? http://www.theglobeandmail.com/try-it-
now/?articleId=21668189 or http://www.ctvnews.ca/canada/canada-ranked-as-most-admired-country-in-the-world-report-1.2470040
•
• NDP supporters can call out Harper all they want that is their prerogative. However, the NDP supporters do appear to grasp that Mulcair has not yet provided details on his
policies including both costs and impact of these policies. You do not hike taxes on one group and then say you support manufacturing, right? http://www.cme-
mec.ca/?lid=JCKNC-E742G-1W6JA&comaction=show&cid=HRH7K-9UE34-ACUS8 or http://www.cbc.ca/news/politics/tom-mulcair-says-manufacturers-will-find-a-partner-in-ndp-
1.3115191
•
• NDP also does not get it that large corporations play a very important key in Canada, especially in areas like mining extraction/processing, forestry, food processing, automotive,
etc. Yet, mulcair’s wants to hike their taxes, right? http://www.canadianmanufacturing.com/financing/ndp-leader-mulcairs-corporate-tax-policy-needs-clarity-150026/.
•
• So, are my links lies? If so, then how come no one proves me wrong? It seems to me that NDP supporters vote NDP without reading the policies from NDP party, right?
•
•

20. CFIB Comments on CPC Policies

21. Red Tape / Federally

22. Manufacturing
• Manufacturing is still key for Canada
• Harper has promoted tax programs (CCA)
• Harper has introduced new funds to support innovation
• Harper has introduced other support via exports/grants (EDC)

23. Manufacturing Comments -
• Mulcair Statement on manufacturing
•
• Mulcair is pandering for votes again as way to deflect his economic policies, especially the holes!
•
• http://www.ndp.ca/news/mulcair-champions-manufacturing-cambridge
•
• Key Quotes:
• After ten years, Stephen Harper’s plan is not working. He has failed to make the necessary investments that drive Ontario’s
economy and local businesses and its middle-class families who are paying the price,” said Mulcair. “In the last six months alone,
18,200 people have lost their jobs in this region. Ontario needs a champion for manufacturing. I will be that champion.”
•
•
• Mulcair claims Harper’ plan has failed the people of Ontario! Yet, Jayson Myers who is over CME has different point of view of the
Conservative Party - http://mb.cme-mec.ca/?action=show&lid=XE8MT-GCZX2-KAD9G&comaction=show&cid=3CWP8-FKASM-
JYNFE. Jayson Myers also supported the 2016 Federal Budget which the NDP voted against as part of the budget process.
http://www.cbc.ca/news/politics/tom-mulcair-says-2015-federal-budget-helps-wealthy-few-1.3043636.
•

24. Manufacturing Comments -
• Here is what Jayson Myer said on the budget “
• Canada’s manufacturing sector is the cornerstone of the Canadian economy, according to the federal government’s Economic Action Plan 2015 – and this year’s budget backs up
the importance of both manufacturing and exporting with a number of important tax and investment measures that will have a very positive impact for CME members.
• http://www.cme-mec.ca/?lid=JCKNC-E742G-1W6JA&comaction=show&cid=3KPTP-F53VQ-633PV
•
• So, IS Jayson Myers a liar?
•
• Key Quotes:
• Tom Mulcair’s plan would support growth and boost research and development in manufacturing by creating an innovation tax credit to encourage investment in machinery and
equipment. For small businesses, which create over 80 percent of all new jobs in Canada, Mulcair would cut their tax rate from 11 to 9 percent.
•
• Facts:
• Mulcair then tells he supports manufacturing, right? http://www.ndp.ca/news/mulcair-champions-manufacturing-cambridge. Mulcair claims small business create the
manufacturing jobs, right? Yet the facts show only about 1/3 of manufacturers are small business, right? NDP approach is too narrow as they support hiking corporate tax up to
22% for medium to large corporation and reducing small business tax by 2% over two years. Where is NDP analysis to support this will help small business -
https://www.ic.gc.ca/eic/site/061.nsf/vwapj/KSBS-PSRPE_July-Juillet2012_eng.pdf/$FILE/KSBS-PSRPE_July-Juillet2012_eng.pdf?
• Harper already has programs that support aerospace, forestry, automotive, etc. So, how is Mulcair’s program any different from existing programs?
http://www.slideshare.net/paulyoungcga/canadian-manufacturing-analysis-including-trends-and-assessment-of-government-policies or
http://www.slideshare.net/paulyoungcga/federal-government-programs-canada

25. Manufacturing Comments -
• Mulcair is great on emotion, but little on facts. People need to read comments made by business
and not take Mulcair’ statement at face value.
•
• Harper has been applauded for his work as he and his team have been helping manufacturing
across Canada
• http://www.cbc.ca/news/canada/kitchener-waterloo/guelph-s-linamar-plant-gets-funding-to-
help-create-1-200-jobs-1.2897588
• http://business.financialpost.com/news/transportation/ottawa-to-invest-300-million-into-pratt-
whitney-jet-engine-research
• http://www.cbc.ca/news/canada/kitchener-waterloo/waterloo-company-gets-713k-for-veggie-
chip-production-1.2823388
•
•
• It appears that Harper has supported manufacturing based on the above examples. Did CLC or
Unifor provide Mulcair’s analysis of Harper’s policies?

26. Green Energy
• Justin Trudeau quotes
•
• “We'll invest $100 million more per year in organizations that have been successful at supporting the emergence of clean
technology firms in Canada, including Sustainable Development Technology Canada."
•
• "We know the world has changed in the last 10 years," he said. "Mr. Harper and his government have not. Their plan has failed and
they have no new ideas. We have to act now."
•
• Harper’s Green Energy
• Harper has not failed to act on any files including green technology. Harper continues to fund SDTC as well as other programs to
the economy: http://www.slideshare.net/paulyoungcga/federal-policy-analysis-green-technology-canadaa or
http://www.slideshare.net/paulyoungcga/federal-government-programs-canada
•
• It seems there are over 246 projects now that have received seed funding from the government of Canada?
http://www.canadianmanufacturing.com/sustainability/sdtc-launches-new-round-of-funding-for-cleantech-innovation-133145/.
So, how come JT did not mention this statement?
•

27. Green Energy
• Example of Private Sector investment
• Here is what the private sector has said on Harper’s programs:
• http://news.gc.ca/web/article-en.do?nid=944069
• http://entrepreneurship.ubc.ca/minister-finlay-announces-investment-in-clean-technology-projects-in-british-columbia/
• http://www.cme-mec.ca/?lid=JCKNC-E742G-1W6JA&comaction=show&cid=EBHG9-BRWCN-HRZ7V
• http://business.financialpost.com/executive/smart-shift/canadas-best-kept-secret-14-cool-and-innovative-clean-tech-companies
•
• Trade and Exports
• Justin Trudeau comment exports - http://www.cbc.ca/news/politics/justin-trudeau-says-public-transit-exports-to-be-planks-of-liberal-economic-policy-1.2975471
•
• There are over 700 clean energy companies in Canada that generate over $11B in revenue. (http://business.financialpost.com/executive/smart-shift/canadas-best-kept-secret-14-cool-and-innovative-clean-tech-
companies)
• 52% of the clean energy sales are exports
•
• So, how is harper policies for trade/investment not supporting Clean Energy? http://www.edc.ca/EN/About-Us/News-Room/News-Releases/Pages/ifc-china.aspx
•
• I am all for a good debate, but Justin Trudeau always blames Harper, but yet his policies are actually supporting different aspects of the economy, like Green Energy.
•
•
•

28. Oil including Exports
• NDP and their supporters complain about Harper all the time. The problem is the NDP never discusses the details of their plan including the impact on
taxes and/or costs to the average person. If the NDP wants to be next government then should they not discussed the details, especially since
Mcleans called out their 7 point plan for energy - http://www.macleans.ca/economy/economicanalysis/seven-ways-ndp-leader-thomas-mulcair-aims-
to-change-canadas-energy-landscape/
•
• The other issues with the NDP is they call out Harper for making a deal with Saudi Arabia for Military Equipment -
http://www.cbc.ca/news/politics/general-dynamics-canada-wins-10b-deal-with-saudi-arabia-1.2537934. This deal would provide steady work for the
London plant. So, why does the NDP supporters not want to see steady work for the private sector? I thought that Mulcair cared about the
manufacturing, right? http://www.ndp.ca/news/mulcair-champions-manufacturing-cambridge.
• It seems Jayson Myers message is a little different when it comes to NDP’s policies as he feels the NDP policy does not address all aspect of
manufacturing - http://www.cme-mec.ca/?lid=JCKNC-E742G-1W6JA&comaction=show&cid=HRH7K-9UE34-ACUS8
• Jayson Myers also said Harper has supported Manufacturing, right? http://mb.cme-mec.ca/?action=show&lid=XE8MT-GCZX2-
KAD9G&comaction=show&cid=3CWP8-FKASM-JYNFE
• So, who is lying to people? I bet the NDP supporters will tell me that CME is in the back pocket of the CPC, right? If so, then how about you prove that
is the case!
• Why would Mulcair not be promoting a made in Canada solution, like the East-West Pipeline? https://www.energyeastpipeline.com/wp-
content/uploads/2013/09/Energy-East-Deloitte-Economic-Benefits-Report.pdf. Mulcair needs money so why would he not want this pipeline to be
completed?
• Another issue I have with Mulcair is his stance on oil. It seems Mulcair is ok with foreign oil, right? Here is some information on oil and trade between
Canada and Saudi Arabia.
•

29. Exports/Trade
• http://www.ndp.ca/news/trade-deficit-grows-conservative-economic-plan-continues-to-unravel
•
• Key Quotes –
• Our economy relies on international trade but, after a decade in power, the Conservatives keep posting record trade deficits,” said NDP Trade Critic Don Davies (Vancouver-Kingsway). “While the Conservatives posture and boast about signing even the tiniest trade deal, exports
are actually falling and Canadian companies are suffering for it.”
•
• Industry comments
• http://mb.cme-mec.ca/?action=show&lid=XE8MT-GCZX2-KAD9G&comaction=show&cid=BB84I-8J2NK-TQJCN – key quotes “Companies must be prepared to take advantage of this opportunity,” said Jayson Myers, president
and CEO of Canadian Manufacturers and Exporters (CME).”
• http://www.chamber.ca/media/news-releases/140512-canadian-businesses-need-more-than-trade-agreements-to-succeed-internationally-release/ - Key quotes “Recent efforts to improve domestic competitiveness and sign new
free trade agreements are helping. But these alone cannot address all the barriers companies face when entering a new business environment, or substitute for the need to build government-to-government relationships that open new opportunities.
•
• Exports Policies
• EDC - http://www.edc.ca/EN/About-Us/News-Room/News-Releases/Pages/CME-EDC-Partnership.aspx - Key Quotes “The global economy has changed, and Canadian manufacturers must actively explore new markets to compete and grow,” explains CME President & CEO, Jayson
Myers. “But that reality comes with an element of risk, and securing the right type of insurance can be the difference between expanding your business and going out of business.”
• EDC/CFIB - Small businesses are small in name only," commented Aron Gampel, Deputy Chief Economist, and Scotiabank. "Small businesses are the backbone of the Canadian economy, providing big support to the nation's G7-leading performance. Small businesses are not only big
generators of jobs in goods and services throughout the country, but they are also big contributors to the investments and exports that are important drivers of growth." (Source - http://www.cfib-fcei.ca/english/article/2586-small-business-big-impact-scotiabank-and-cfib-
launch-challenge-to-recognize-impact-of-small-business.html)
• Chamber of Commerce/Canada – Source - http://www.chamber.ca/media/blog/150421-budget-brings-canada-to-crossroads-/2015_Budget_Analysis.pdf - Key Quotes “There was an impressive list of commitments to expand trade, with a number of big wins for business and for the
Canadian Chamber’s report that recommended expanded trade promotion. In fact, the government promised $50 million over five years for the Export Market Development Program to help SMEs explore export opportunities - market research, attending trade shows, pilot
projects for between 500 to 1,000 exporters per year. There was also $42 million over five years to expand the Trade Commissioner Service”
•
• Trade Stats
• Yearly Stats - http://www.statcan.gc.ca/tables-tableaux/sum-som/l01/cst01/gblec02a-eng.htm
• Canada had $568M surplus in 2011
• Canada’s export to China went from $11B in 2009 to close to $21B in 2014
• Canada’s import from Saudi Arab went from $1.7B in 2009 to close 2.1B in 2014. Bulk of imports from Saudi Arabia is oil. NDP never mention that stats in their trends, why?
• Canada had close to $5B surplus in 2014, but no comment from the NDP, why
• 2015 – Trade - http://www.slideshare.net/paulyoungcga/key-industry-and-market-indicators-for-july-2015-canada-and-north-america-51666561. (Referred to slides 11 to 24). Canada exports for 2015 could be $530B.
•
• NDP Comments

30. Exports/Trade
• http://www.ndp.ca/news/trade-deficit-grows-conservative-economic-plan-continues-to-unravel
• Key Quotes –
• Our economy relies on international trade but, after a decade in power, the Conservatives keep posting record trade deficits,” said NDP Trade Critic Don Davies (Vancouver-
Kingsway). “While the Conservatives posture and boast about signing even the tiniest trade deal, exports are actually falling and Canadian companies are suffering for it.”
• Industry comments
• http://mb.cme-mec.ca/?action=show&lid=XE8MT-GCZX2-KAD9G&comaction=show&cid=BB84I-8J2NK-TQJCN – key
quotes “Companies must be prepared to take advantage of this opportunity,” said Jayson Myers, president and CEO of Canadian Manufacturers and Exporters (CME).”
• http://www.chamber.ca/media/news-releases/140512-canadian-businesses-need-more-than-trade-agreements-to-succeed-internationally-
release/ - Key quotes “Recent efforts to improve domestic competitiveness and sign new free trade agreements are helping. But these alone cannot address all the barriers
companies face when entering a new business environment, or substitute for the need to build government-to-government relationships that open new opportunities.
• Exports Policies
• EDC - http://www.edc.ca/EN/About-Us/News-Room/News-Releases/Pages/CME-EDC-Partnership.aspx - Key Quotes “The global economy has changed, and Canadian
manufacturers must actively explore new markets to compete and grow,” explains CME President & CEO, Jayson Myers. “But that reality comes with an element of risk, and
securing the right type of insurance can be the difference between expanding your business and going out of business.”
• EDC/CFIB - Small businesses are small in name only," commented Aron Gampel, Deputy Chief Economist, and Scotiabank. "Small businesses are the backbone of the Canadian
economy, providing big support to the nation's G7-leading performance. Small businesses are not only big generators of jobs in goods and services throughout the country, but
they are also big contributors to the investments and exports that are important drivers of growth." (Source - http://www.cfib-fcei.ca/english/article/2586-small-business-big-
impact-scotiabank-and-cfib-launch-challenge-to-recognize-impact-of-small-business.html)
• Chamber of Commerce/Canada – Source - http://www.chamber.ca/media/blog/150421-budget-brings-canada-to-crossroads-/2015_Budget_Analysis.pdf - Key Quotes “There was an
impressive list of commitments to expand trade, with a number of big wins for business and for the Canadian Chamber’s report that recommended expanded trade promotion. In
fact, the government promised $50 million over five years for the Export Market Development Program to help SMEs explore export opportunities - market research, attending
trade shows, pilot projects for between 500 to 1,000 exporters per year. There was also $42 million over five years to expand the Trade Commissioner Service”

31. Opposition Parties
• Both LPC and NDP will pander for votes as such will never discuss the
details of programs including facts that drive either economy or
program spending.

32. Program Spending
• People need to review the RPP plans as those plans lay out
Government plans for the various departments - http://www.tbs-
sct.gc.ca/rpp/index-eng.asp