When the federal election began Canadians were told it would not change a thing. Voters would return a minority government - likely a Liberal one - and the new Parliament would continue on just like the old. It remains too early to guess the results, yet some are now predicting a Conservative government. But even if voters opt for the status quo and more of the same, the campaign has still forced an adjustment in one important portfolio - tax policy.

Paul Martin had been saying for the last two years it was not his priority to cut taxes. Moreover, he did not believe lower taxes were a priority for Canadians. With an election underway the prime minister's tune has changed. In November, the governing Liberals announced $30-billion in tax relief, with middle class income tax cuts kicking in only in 2010. What is immediate is retroactive personal tax relief of $323 in 2005 for average taxpayers. Because taxes have been collected for the '05 tax year, the tax reduction will be refunded to taxpayers in the spring - coincidently the period when Mr. Martin had wanted to hold the election.

Canadians have the ongoing campaign to thank for these small tax savings. (Canadians will pocket them regardless of the election outcome.) And because the '05 tax cuts are now built into the tax code, they will rollover to the New Year. As a result, net tax savings in '06 will total $385, a bit higher due to lower Employment Insurance payroll taxes.

More can - and should - be done to lower the taxes paid by hardworking Canadians. Ottawa's six-year cumulative surplus - including the annual $3-billion contingency reserve - is expected to be $72.5-billion, an average of $12-billion a year. And thanks again to the campaign, the two major political parties - the Liberals and Conservatives - are promising more help if they are elected to govern Canada. Are they serious or paying lip service to win votes

Mr. Martin has said he will lower income taxes on the middle class - although has yet to provide any details. Conservative leader Stephen Harper will reduce the 7 per cent GST to 5 per cent, and has hinted at additional income tax relief. There are few votes to be won by way of higher taxes: Even New Democrat leader Jack Layton says his party will not raise taxes! All this is mainstream recognition Canadians are suffering under an unnecessarily high tax burden. But can taxpayers trust any of these rascals

"I believe we should cut personal income taxes," Mr. Martin said following the Conservative announcement to cut the GST. "Canadians should keep more of their paycheque." This is happy news. Yet voters are all too familiarly with politicians saying one thing during a campaign and doing the exact opposite after all the votes are counted. Mr. Martin has made too many empty promises in office. Before Election Day, the Liberals need to layout their tax relief proposals for Canadians to judge.

The Conservative Party, which has long advocated taxing Canadians a little less, must also provide more details. Or is the sum of Mr. Harper's tax plan to cut the GST by 1 point in 2006 and another point over the next 3 or 4 years A GST reduction is welcome, but not enough to really excite taxpayers. A bolder tax plan is expected from the supposed government-in-waiting.

The federal government offered Canadians broadly-based business and personal tax cuts prior to the 2000 election. With politicians out searching for votes for another three weeks, Canadians should consider the 2005 and 2006 tax savings a down payment and press for more. Ottawa is recording multi-year and multi-billion dollars surpluses. A surplus is nothing more than over-taxation by government. It is time to return surplus money back where it belongs, to Canadians taxpayers. But before Canadians vote, they will want to compare the Grit and Tory tax plans.