Both Martin AND Harper used the so called "EI surplus" towards the deficit.   Of course the big hypocrisy for Harper was that he criticized the practice while in opposition then proceeded to do exactly the same thing when governing.

But then, hypocrisy and Harper went hand in hand.    He's also the guy who campaigned on honesty and "Accountability" while the party ran the Nationwide "In and Out Scam" to cheat our election spending laws.