pain in the world



· As of January 1, 2001, we will reduce the 29% top tax rate to 26% for incomes ranging from $60,000 to $100,000, and we will eliminate the deficit reduction surtax.
· In 2000, we reduced the 26% middle rate for those earning between $30,000 and $60,000 to 24%. As of January 1, 2001, we will reduce it further, to 22%.
· As of January 1, 2001, we will reduce the bottom rate to 16% from 17% for incomes below $30,000.
· We will provide fuel tax rebates of up to $250 per household to help low- and modest-income Canadians cope with the higher costs of fuel prices this winter.
· We will help postsecondary students with the rising costs of education by doubling the amount on which the education tax credit is based, to $400 per month for full-time students and $120 per month for part-time students.
· We will increase the disability tax credit from $4,293 to $6,000 to help individuals who, because of disability, are severely limited in their ability to carry on basic activities of daily life.
· We will increase the caregiver tax credit to $3,500 from $2,386 to help individuals who provide in-home care for elderly or infirm family members.
· Cut the top corporate income tax rate from 28% to 21% by legislating 2% cuts in 2002 and the two subsequent years. We will reduce the capital gains inclusion rate from 66% to 50%.

· Help Canada move by 2010 to the top five countries for research and development performance by at least doubling federal expenditures on R&D.
· A new Liberal government will make high-speed broadband Internet access available to residents and businesses in all communities in Canada by 2004. We will work with the private sector to achieve this goal.
· A new Liberal government will be a model user of information technology and the Internet, so that by 2004 Canada will be known around the world for having the government most electronically connected to its citizens.
· One of the Liberal government\'s highest priorities has been helping to provide Canadians with more opportunities and resources for learning.
· A new Liberal government will create Registered Individual Learning Accounts to help Canadians finance their learning needs.
· A new Liberal government will significantly improve loans available for part-time students to help workers learn while they earn.
· A new Liberal government will add substantially to tax supports for learning.

· The measures we announced in February and October 2000 will cut taxes for families with children by an average of 27%.
· The Canada Child Tax Benefit (CCTB) provides further support for families. The maximum benefit will be increased to $2,500 for the first child and will also be increased for each additional child.
· We will increase tax support for families caring for children with severe disabilities.
· Beginning January 1, 2001, the Liberal government is doubling maternity and parental benefits from six months to one full year.
· The Liberal government is committed to making the substantial investment of $2.2 billion over five years in early childhood development.

· A new Liberal government will increase health care transfers to provinces by $18.9 billion over five years, the single largest investment in medicare ever made.
· A new Liberal government will invest $2.3 billion to help provinces address critical health care needs and services:
· We are committing $1 billion to a medical equipment fund to shorten waiting lists and waiting times and make advanced medical equipment like MRIs and linear accelerators for cancer treatment more accessible to Canadians.
· We will invest $800 million over four years to improve primary health care services so that Canadians can get timely access to coordinated care from family physicians, nurse practitioners, and other front-line health care providers in their communities.
· We will invest $500 million for health information technologies to implement electronic patient records that will ensure faster and more coordinated care and reduce red tape for patients as they move through the system.
· A new Liberal government will create a citizens\' council on health care quality to provide the public\'s perspective on measures of quality that are relevant and meaningful to Canadians. The council will also provide advice on benchmarks of