- This document provides a summary of election promises made by the Liberal Party of Canada and an analysis of their fulfillment of these promises since forming the government in 2015. - Key areas discussed include the economy, taxes, deficits, transparency, and policies impacting small businesses and immigration. It is argued that many promises have been broken or delayed, such as tax cuts for the middle class, and policies have increased taxes rather than lowered them. Deficits have been larger than promised due to lower GDP growth. - Sources are provided for further details on specific policies and claims.

1. LIBERAL PARTY OF
CANADA –
ELECTION
PROMISES
BY: PAUL YOUNG CPA, CGA
DATE: SEPTEMBER 27 2017

2. PAUL YOUNG - BIO
• CPA, CGA
• Academia (PF1, FA4 and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Financial Solutions
• SME – Supply Chain Management
Contact information:
Paul_Young_CGA@Hotmail.com

3. SUMMARY
• This presentation focuses on a few key areas that Liberals were elected as
part of forming the government.
• Canada is now into year 2 of the Liberal plan as such many of the promises
the Liberal ran on during the election either have been broken or pushed
out like Marijuana.

4. SLOW GDP GROWTH
• http://www.macleans.ca/politics/ottawa/justin-trudeaus-economic-promises-off-to-a-
sluggish-start/
If the Harper government’s vision of
economic success was balanced
budgets and pipelines full of crude
oil, Trudeau is striving to foster an
economy where future growth is
driven by big public infrastructure
investments and clever new
smartphone apps. The beating heart
of the Liberal plan stems from the
party’s unorthodox election
campaign promise to run deficits as
big as $10 billion for the next two
fiscal years to help pay for a doubling
of federal infrastructure spending to
$120 billion over the next decade

5. REBUTTAL – GDP
Do you look at government financial statements? Debt started with PET was carried on by other governments including PM
Selfie. The big difference with Trudeau is that he is not in a recession other leaders including PET faced recession. So, what is
Trudeau’s excuse for running up the deficit?
Harper’s approach to fiscal management was through targeted spending and tax cuts. It is all lay out in this presentation -
https://www.slideshare.net/paulyoungcga/surplus-deficit-canada-fy-20162017 (SlideShare is hosting site for content. The
presentation ties back to various government financial statements.
GDP growth is not sustainable that is the issue. Trudeau is riding two strong quarters led by both real estate and oil. The
fundamentals are not strong in Canada and that is the issue. The last thing you do to an economy that is stick at 2.3% growth
is to inject more taxation. Liberals plan to tax small business like no tomorrow. FYI – You talk lawyers and doctors, right? You
do realised professionals like doctors and lawyers hire staff, right? The staff are paid a salary, right?
https://www.slideshare.net/paulyoungcga/middle-class-canada-september-2017 or
https://www.slideshare.net/paulyoungcga/2015-election-promise-gdp-growth-canada-september-2017 or
https://www.slideshare.net/paulyoungcga/small-business-canada-tax-proposal-79877328.
The economy also has yet to be hit with the national carbon tax. The carbon tax comes in place in 2019 -
http://business.financialpost.com/commodities/energy/ottawas-carbon-tax-plan-to-shrink-economy-by-3-billion-hurt-loonie-
in-2018-study
The other issue that you are missing is that if couple split up and there is small business in play. The wife will have rights to
that small business. The wife may never work for the small business, but divorce court will ensure she benefits from it. The
whole income sprinkling issue is over blown by Trudeau and Morneau. There are rules in place for salaries -
https://www.fin.gc.ca/activty/consult/tppc-pfsp-eng.pdf or https://www.bdo.ca/en-ca/insights/tax/tax-articles/tax-planning-
using-private-corporations-the-government-speaks/

6. EMPLOYMENT
• Source – Stats Canada
Agriculture
2%
Natural Resources
2%
Utilities
1%Construction
8%
Manufacturing
9%
Trade
15%
Transportation
and warehousing
5%
Finance,
insurance, real
estate and leasing
6%
Professional,
scientific and
technical services
8%
Business, building
and other support
services
4%
Educational
services
7%
Health care and
social assistance
13%
Information,
culture and
recreation
4%
Accommodation
and food services
7%
Other services
4%
Public
administration
5%
OCTOBER 2015 EMPLOYMENT BY
SECTOR
Agriculture
2%
Natural
Resources
2%
Utilities
1%
Construction
8%
Manufacturing
9%
Trade
15%
Transportation
and warehousing
5%
Finance,
insurance, real
estate and leasing
6%
Professional,
scientific and
technical services
8%
Business,
building and
other support
services
4%
Educational
services
7%
Health care and
social assistance
13%
Information,
culture and
recreation
4%
Accommodation
and food services
7%
Other services
4%
Public
administration
5%
Employment by Sector - July 2017

7. MIDDLE CLASS
• https://www.theglobeandmail.com/opinion/another-broken-promise-tax-cuts-for-the-middle-class/article33983657/
While these broken promises have
garnered some attention, yet
another broken promise has
managed to fly under the radar.
The Liberals campaigned on the
promise to cut taxes for Canada’s
middle class. Yet since forming
government, they have announced
several tax hikes and more may
be on the way.
The latest potential tax hike could
be higher user fees for a range of
federal services (including fish
licenses, campsites and
passports). That’s according to a
CBC report that suggests the
federal government is eyeing an
increase to these fees. If
implemented, this would be the
latest in the government’s
onslaught of tax increases on
Canadians.
Tax increase/fees
• Hikes to CPP
• Hikes to EI
• Elimination of
transit credits
• Elimination of
fitness credits,
textbooks and
other credits
• Many people did
not get a tax cut
• Child Benefit
program not
indexed
• Wages are not keeping pace with
inflation
• Goods producing sector is holding
the line to headcount increases

8. MIDDLE CLASS TAX CUT
• https://globalnews.ca/news/3769136/taxes-middle-class-liberals/
• ““The reality, however, is that the federal government has enacted other changes to the
personal income tax system that have increased the amount of income tax that Canadian
families pay,” they conclude. Source - https://globalnews.ca/news/3769136/taxes-middle-class-
liberals/
• Here is what the Liberal have done since the took office:
• Phased out the boutique tax credits (Fitness, Textbooks)
• Eliminated Income Splitting
• Eliminated Transit Credits
• Hikes to CPP (2019)
• After tax exposure (Carbon Taxation)
• So, how are the above actually supporting lower taxes to middle class?
• Middle Tax Cut - https://www.slideshare.net/paulyoungcga/did-the-middle-class-cut-truly-
help-canadians
• The government discusses the child tax benefit, but the results are mixed in terms of its
success:

9. GOVERNMENT REVENUE AND SPENDING
• Fiscal Monitor – Government of Canada and http://www.torontosun.com/2016/11/02/harper-right-about-trudeaus-deficits
Toronto Sun – November 2, 2016

10. DEFICIT
Mcleans Article - http://www.macleans.ca/politics/ottawa/the-liberals-are-
spending-far-more-than-they-said-they-would/
Justin Trudeau said "$22B deficit has $18B funding gap left by the CPC" -
http://www.ctvnews.ca/politics/pm-trudeau-blames-opposition-for-electoral-
reform-failure-budget-deficit-1.3478395?autoPlay=true
I have crunch the numbers as such Trudeau continues to mislead
Canadians. https://www.slideshare.net/paulyoungcga/justin-trudeau-cpc-
deficit-june-2017
There was $1B deficit in 2015-2016 which bulk of that deficit had to do with
unfunded spending like $365M for the refugees (Syria) and tax cut. The tax
cut likely cost the treasury about 700M for the five months the liberals where
in office. https://www.theglobeandmail.com/news/politics/liberal-tax-
changes-to-cost-federal-treasury-12-billion-per-year/article27636179/
LPC – Mandate - https://www.slideshare.net/paulyoungcga/justin-trudeau-
government-mandate-analysis-and-commentary-march-2017

11. TRUDEAU FOREIGN POLICIES / NORTH KOREA
• http://www.huffingtonpost.ca/2017/05/25/trump-trudeau-wave_n_16806700.html or https://www.youtube.com/watch?v=B5zXZzGqZF4

12. ELECTORAL REFORM
• https://www.theglobeandmail.com/news/politics/trudeau-abandons-electoral-reform/article33855925/
Prime Minister Justin Trudeau has broken a signature campaign promise by abandoning electoral
reform, sparking condemnation from his political opponents.
During the past campaign, Mr. Trudeau made the pledge to “make every vote count” and said his
party was committed to ensuring that the 2015 election would be the last under the first-past-the-
post voting system. Fair-voting advocates have long argued that the current system doesn’t
accurately reflect the will of the public, because it allows a party to win a majority of seats without
majority support from Canadians. The Liberal promise was part of a series of proposals that Mr.
Trudeau vowed would bring real change to Ottawa.

13. TRANSPARENCY AND OPENNESS TO
GOVERNMENT
• https://www.liberal.ca/openness-and-transparency/
Under Stephen Harper, the government has
grown secretive and closed-off from
Canadians. Unprecedented power has been
concentrated in the hands of the Prime
Minister and his office. Science and evidence
have never mattered less; politics and
partisanship have never mattered more.
Millions of Canadians who elected good
people to be their communities’ voice in
Ottawa have watched those same people
become Stephen Harper’s voice in their
communities. After promising reform, the
Conservatives have delivered the most
centralized, partisan, self-serving
government in Canadian history.
• Carbon Tax -
https://www.youtube.com/watch?v=nCyPc
Go-Gro&t=47s
• Fighter Gag order -
https://www.theglobeandmail.com/news/p
olitics/more-than-200-officials-forced-to-
sign-lifetime-gag-order-on-fighter-
jets/article33022432/
• PM changes to House -
https://www.youtube.com/watch?v=UFan
V3ngeUs&t=11s
• NDP on the Liberals -
https://www.youtube.com/watch?v=2DI9U
VbvxAc

14. PM TRUDEAU GAG ORDERS
Source - http://www.cbc.ca/beta/news/politics/privy-council-prime-minister-s-office-secrecy-gag-security-information-wark-1.4139309

15. IMMIGRATION
• http://globalnews.ca/news/3691684/trudeau-government-refugee-surge-2019-re-election/?utm_source=GlobalBC&utm_medium=Facebook
Our future success is largely driven by
attracting talented people from around
the world. Our diversity not only brings
its own economic and social rewards, but
with Canada’s aging population, having a
robust, effective, and efficient
immigration system is critical to our long-
term economic growth. Canada’s diversity
and connections to the world are amongst
our greatest economic assets in an
increasingly inter-connected global
economy
• Trudeau is hiking taxes on SME. Many
of these SME would be young
professional -
https://www.slideshare.net/paulyoungcg
a/tax-policies-small-business-income-
sprinkling-canada-july-2017
• Canada refugee program has worsen
under the liberals -
https://www.slideshare.net/paulyoungcg
a/government-policy-immigration-
canada-august-2017

16. BORDER CROSSING
• Source - https://miic.ca/2017/09/21/number-of-people-
seeking-asylum-in-canada-at-levels-not-seen-since-
2009/
There is simple fixed for border crisis - https://www.thestar.com/news/immigration/2017/02/01/canadian-law-profs-join-fight-to-suspend-refugee-
pact-with-us.html
All the Liberals need to do is suspend the safe harbor part of the law as part of securing the border.
We are heading down a very slippery slope as all these new refugees need to be food/water/housing/healthcare which all comes out local budgets. It
means other people in Canada struggling to get assistance will be pushed off in order to support the influx of new refugees -
http://www.cbc.ca/news/canada/manitoba/manitoba-refugees-border-1.3995642
We also have issues with costs related emergencies services as well as other government department that are not budgeted. The new asylum seekers
were not part of the original budget as such the government will have to find additional funds to support both emergency workers as well as
immigration and border services - http://www.rcmp-grc.gc.ca/en/report-plans-and-priorities-2016-2017 or
http://www.cic.gc.ca/english/resources/publications/rpp/2016-2017/#a1 – The government plans to spend close to $500M more on immigration by
2018-2019. The current plan seen a deep cut as funding was not renewed after December 16 for initial refugees -
http://www.cbc.ca/news/canada/toronto/syrian-refugees-federal-funding-1.3875810. The additional burdens will now fall under both the provinces
and cities.
Additional source:
https://www.slideshare.net/paulyoungcga/border-crisis-canada-refugees-seeking-asylum-in-canada
The number of people seeking asylum in Canada is
now the highest it’s been since 2009, driven in part by a
surge in asylum seekers showing up at the Canada-
U.S. border.
New statistics released Tuesday by Immigration,
Refugees and Citizenship Canada show that as of
August, 27,440 claims for asylum have been filed in
Canada, a peak since record highs of between 36,000

17. SMALL BUSINESS AND LIBERAL PARTY
Source - http://www.huffingtonpost.ca/2016/03/22/liberal-small-business-tax-rate_n_9525446.html
• Hikes to CPP
• Imposing carbon Tax
• Targeting professional corporations

18. REBUTTAL – SMALL BUSINESS
http://www.torontosun.com/2017/09/14/trudeau-wynne-pummel-small-business
Look who does costing for the Liberal Party of Canada - https://www.liberal.ca/wp-
content/uploads/2015/09/The-Liberal-fiscal-plan-and-costing.pdf - Michael Wolfson
It is always interesting watching government respond to income inequality issues, especially when it
comes to taxation. Corporation of all sizes pay corporate taxation, payroll taxation, excise taxation,
consumption taxation, user-fees and personal income tax for their Canadian Employees. All these taxes
go into a bucket and then get re-allocated out to social programs like healthcare, education, welfare
and other programs - https://www.slideshare.net/paulyoungcga/wealth-distribution-canada-
corporate-tax-july-2017 (See slide 20) or http://www.bnn.ca/hootsuite-ceo-says-tax-changes-for-small-
business-could-hamper-innovation-1.855029
Here is what BDO said about the tax proposal - https://www.bdo.ca/en-ca/insights/tax/tax-
articles/tax-planning-using-private-corporations-the-government-speaks/
The problem is nothing is said when government sets up funds like SDTC or others to support clean
technology initiatives - https://www.biv.com/article/2016/3/budget-2016-ottawas-1b-pledge-
cleantech-down-payme/. Yet the same clean technology companies are not making money as such are
not paying corporate income tax. So, profitable corporations are subsidizing unprofitable corporations
partly through their corporate tax payments - http://www.bnn.ca/awash-in-red-ink-canadian-clean-
tech-struggling-despite-ottawa-s-green-goals-1.729679
I suspect the real issue is more about implementing Agenda 2030 as part of Liberal Party of Canada
supporting the United Nations https://www.slideshare.net/paulyoungcga/what-is-agenda-2030

19. JUSTIN TRUDEAU / SMALL BUSINESS
Source - http://globalnews.ca/news/3723888/justin-trudeau-small-business-tax/
This is same
PM that
could define
the middle
class
Source -
https://www.youtube.com/wat
ch?v=fNgcA4DBGOs
Trudeau “Live pay cheque to pay
cheque
Trudeau “We need fixed a system
that rewards 250,000 income
earners with low taxes”
Bernie Sanders said we
need hike taxes on the top
1%

20. LIBERAL POLICY – POVERTY
Source -
https://www.pressprogress.ca/liberal_government_decides_low_income_children_will_receive_500_less
_than_originally_promised

21. CANADA POVERTY RATES
Source – Stats Canada

22. SUMMARY
• Employment has improved, but many jobs are either part-time or job churning
• Wage growth has hit 20 year low
• New refugees from Syria have had struggles finding jobs
• Housing costs continue to grow at rates faster than GDP, Wages and inflation
• Inflation is above 2%
• Government has removed tax credits as well as introduced carbon taxation and
hikes to EI and CPP
• Hydro rates are forcing people to choose between food and heat.
• Source – Stats Canada

23. LPC – INCOME INEQUALITY

24. BLOG – POVERTY
People on poverty in Canada has been a big issue for the past 40+ years. The world economy has slowly shifted manufacturing to low cost producing countries which has led to
more jobs being created in the service sector.
• Many government have tried over the years to cut poverty rates, but have had limited results. The best solution to poverty is a job. The more you take from other people and
give to those that are able body to work the more it hurts the overall economy https://www.thestar.com/news/gta/2017/03/16/pilot-project-to-introduce-a-basic-income-in-
ontario-gets-strong-public-support.html
• Margaret Thatcher said it best “The problem with socialism is that you run out other people’s money” - https://www.goodreads.com/quotes/138248-the-problem-with-
socialism-is-that-you-eventually-run-out
• In 2015 is when Canadians went to the poll. The ruling government had been in power for close to a decade as such people decided to vote the government out for the
Liberals. The liberals were elected as such are now working on year three of their mandate. The Liberals mandate included a reduction in poverty -
https://www.liberal.ca/realchange/fighting-poverty/. The problem is despite the many speeches saying poverty levels have come down under the Liberals which is only partly
true. Yes, there has been a reduction, but very little of that has to do with Liberal policies - http://www.ctvnews.ca/politics/fact-check-how-deep-does-the-canada-child-
benefit-cut-child-poverty-rates-1.3521077 key quote” There is likely to be a reduction of children living in poverty at the end of this year, potentially by 300,000, but
Macdonald said maybe about one-quarter that number, or 75,000, can be chalked up to the child benefit. That smaller decline isn't something to be dismissed, but it isn't
the sweeping change of 300,000 fewer children living in poverty -- or a 40 per cent cut -- that Trudeau touted.
• "I can give you a specific measure of how much baloney it is: Out of the 40 per cent reduction (in poverty rates), it's about 30 per cent of that," said Macdonald, who has
blogged repeatedly about the government's estimates.
• Summary:
• There is more to be done to reduce poverty rates not just in Canada, but around the world. The problem is that it will take a combination of policies that support both
economic growth and targeted social spending to help those most vulnerable when it comes to breaking the cycle of poverty.
•
• Source - https://www.slideshare.net/paulyoungcga/poverty-in-canada-june-2017-analysis or https://www.slideshare.net/paulyoungcga/policy-income-inequality-canada

25. CLEAN DRINKING WATER
Source - https://news.vice.com/story/inside-ottawas-failure-to-fix-the-first-nations-drinking-water-crisis
Prime Minister Justin Trudeau has
made a specific commitment to
bring infrastructure to those
communities who need it the most
— vowing to end boil water
advisories by 2021 — and his
government has moved to try and
provide more long-term funding for
First Nations.
Of the nearly $650 million in costs identified by the federal
government that would be needed to fund water filtration
systems, water delivery trucks, piping, repairs to water
systems, and other critical water and wastewater
infrastructure, the federal government funded less than $175
million over that two-year period.
For those communities currently on boil water advisories, the
number is even lower.
While the government identified $114 million in costs
identified for water projects for those communities who are,
as of July 31 of this year, on boil water advisories, it provided
just $24 million in funding. That’s just 21 percent.
Actual Funding

26. LAPSING FUNDS/INDIGENOUS AFFAIRS
Source - http://nationalpost.com/news/politics/liberals-left-900-million-unspent-last-year-at-indigenous-affairs
Like the Harper government before it, the Trudeau government left billions of dollars unspent on everything from
national parks to veterans services to economic development grants during the 2015-16 fiscal year.
The so-called “lapsed” funding for fiscal 2016 is $9.7 billion, according to the Public Accounts of Canada. All of
those unspent funds were used to pay down the federal debt.
This year’s three-volume public accounts also close the books on fiscal 2016, a year in which the Harper
Conservatives controlled the purse strings for the first seven months and the Trudeau Liberals for the final five
months.
While it is normal every year to see billions of dollars lapse, NDP MP Charlie Angus is flagging the $900
million left unspent by the Department of Indigenous Affairs at a time when there remains an urgent need
for schools, for new drinking water systems and when Health Canada is, among other things, in court
fighting to avoid paying an $8,000 dental surgery bill for an aboriginal girl in Alberta.
National Post – October 24, 2016

27. NATURAL RESOURCE
PROJECTS/INDIGENOUS PEOPLE
Source - https://beta.theglobeandmail.com/news/politics/politics-briefing-supreme-court-rules-indigenous-people-have-no-veto-over-resource-
projects-trump-to-ban-transgender-people-from-us-military/article35815361/?ref=http://www.theglobeandmail.com&
The Supreme Court of Canada says the rights of Indigenous people must be respected
when governments and regulators consider resource projects – but that doesn't mean they
have a "veto." The country's highest court released a pair of rulings yesterday that examined
Indigenous rights when it comes to resource projects. In one, the court threw out an oil
consortium's permit for seismic testing because the National Energy Board didn't properly
consider the impact on the treat rights of residents in Clyde River, Nunavut. In another, the
court denied a challenge filed by the Chippewas of the Thames First Nation that sought to
overturn the approval of Enbridge's reversal of its Line 9 pipeline through Ontario and
Quebec.
Globe and Mail – July 27, 2017

28. REBUTTAL – FIRST NATIONSDid Trudeau not say he would be there to support our youth in Canada?
http://www.metronews.ca/views/metro-views/2017/07/09/justin-trudeau-failing-as-minister-of-youth.html
First Nations – Government Policies
1. http://aptnnews.ca/2017/06/23/trudeau-liberals-take-human-rights-tribunal-to-court-over-first-nation-children-
ruling/ - Trudeau has spent close to million dollars on disputing the claims that healthcare delivery has failed first
nations.
2. Funding require to fix the rail line to Churchill - http://winnipeg.ctvnews.ca/money-key-leaders-say-damaged-rail-
line-to-churchill-could-be-fixed-in-2-months-1.3473444
3. Drinking Water - http://www.davidsuzuki.org/media/news/2017/02/federal-government-failing-first-nations-on-
drinking-water-promise-report/
4. Caldwell missing funds - https://ca.news.yahoo.com/caldwell-first-nation-chief-council-200613287.html
5. Clerk says spending is out of control with first nations - http://www.cbc.ca/news/canada/edmonton/it-s-a-mess-
alexander-first-nation-finance-clerk-urges-ottawa-to-clean-up-spending-rules-on-reserves-1.4066461
6. First Nations missing funds - http://aptnnews.ca/2017/06/16/manitoba-first-nation-has-865k-in-unsupported-
ineligible-spending/
7. First Nationals Committee - https://www.theglobeandmail.com///news/politics/families-want-more-resignations-
from-missing-murdered-indigenous-women-inquiry/article35667579/?cmpid=rss1&click=sf_globefb
8. Trudeau con the first nations - https://ricochet.media/en/1894/trudeau-is-putting-the-con-in-reconciliation
9. 9. Commissioner resigns - http://www.straight.com/news/935431/can-carolyn-bennett-last-indigenous-affairs-
minister-after-commissioners-resignation
1. Did Trudeau not promise the sun and the moon to first nations to get their vote the last election?
https://www.thestar.com/news/canada/2017/06/27/trudeau-defends-track-record-on-spending-for-indigenous-
children.html

29. OTHER SOURCES
• http://www.torontosun.com/2017/03/25/10-key-promises-trudeau-has-
broken-since-becoming-pm
• https://saultonline.com/2017/02/a-list-of-broken-trudeau-liberal-promises/
• http://globalnews.ca/news/3009595/justin-trudeau-campaign-promises-
kept-broken/