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Lower income taxes. Ending the consumer carbon tax. Scrapping sales taxes on certain new homes. What do all three of these policies have in common? Support from both of Canada’s two largest political parties.

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In recent campaigns, the Liberal Party has focused on proposing major new spending programs while the Conservatives have been rather timid on tax cuts. But not so in the 2025 campaign.

Both parties have jumped on the tax cut train this time around. Both the Liberals and Conservatives have pitched income tax cuts, pledged to end the consumer carbon tax, and cut taxes on newly built homes.

Yet on balance, all the Conservative tax cut proposals are superior to the Liberal ones.

Let’s consider the three areas of tax cuts in turn.

First, there’s income tax cuts. On day one of the campaign, both the Liberals and the Conservatives rolled out income tax cut proposals, with both parties pledging to reduce the tax rate for the........

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