The Liberals should look at one taxable income and deduction that is glaringly obvious: Old Age Security. 

Currently, a senior earning up to $119,615 annually in income would be eligible to receive up to almost $7,000 per year in OAS. There is no reason why a wealthy senior should be able to receive this government pension. This money should only be available to middle-income and lower-income seniors.

The threshold upon which Old Age Security is reduced and eliminated should be reduced, as well.