True lower taxes are unpopular with some, but I suspect that group would never vote Tory to begin with.  When you consider civil servant salaries, the amount of pet projects governments spend on, it can be done.  Never mind if you kept government spending increases to inflation + population growth, economic growth as slow as it is would cover a fair bit.  Lower income taxes for lower and middle income individuals would help stimulate the economy since they would spend it, while lower income taxes for higher income individuals would help reduce the brain drain which is a problem when top rates exceed 50%, which they do now in 7 out of 10 provinces.