The federal budget debate took a bizarre turn last week when the Prime Minister urged voters to lobby his government to increase taxes. The question those voters are facing is whether or not the Conservatives will keep in place $4.5-billion worth of income-tax reductions enacted by the Liberal government in 2005. If those cuts are repealed in the upcoming budget, Canadians will end up paying higher income taxes this year and in future years.

In a pre-budget speech delivered in St. John's, Nfld., Stephen Harper asked taxpayers to rally behind his tax plan, and in so doing reject lower income taxes. "To ensure that it becomes a reality, Canadians like yourselves must write, call or e-mail MPs to let them know that it isn't just our priority, but it's your priority as well," he told his audience. "To hinder the implementation of these long-overdue tax-relief measures would be unconscionable."

The PM cannot seriously expect Canadians will contact lawmakers to demand a tax increase.

Tax cuts should proceed forthwith. The only person talking about hindering tax-relief measures is the Prime Minister. Even the Liberal Opposition is onboard. They recently succeeded in passing a Throne Speech amendment declaring there is "no reason for tax increases."

Mr. Harper's budget proposal will increase the lowest personal income tax rate from 15% to 16% this year, and also drop the basic personal exemption - the amount of income taxpayers can earn without paying federal taxes - by as much as $700. As a result, $4.5-billion in annual tax relief will flow from the pockets of taxpayers into government hands.

The centrepiece of the upcoming budget will be a one-point GST cut. It is a welcome move - and one that will return a similar sum, approximately $4.5-billion, to Canadians every year. The government has also promised to begin implementing other targeted measures that will benefit some people, but will not provide broad-based tax relief.

The grab bag includes tax credits for students, seniors, public transit users, fishers, tradespeople and families with kids in sports programs. On an annual basis these changes are worth approximately $1.5-billion. But given the proposed income-tax hike, the net effect of the tax relief on offer will be meager.

Mr. Harper's hand might be stronger if Ottawa had a revenue shortfall. But the federal government is flush with tax dollars. And even if it were not, a politician committed to lightening Canada's tax burden would not be easily deterred. Not when program spending has gone from $107-billion in 1997, which is when the budget was balanced, to $164-billion in 2005. This is a 53% increase and evidence that Ottawa has a spending problem, not a revenue problem.

The government will record a surplus in 2005 in the $8-billion to $10-billion range thanks to $4-billion in unanticipated revenues last year. This accounts for any short-term revenue loss resulting from the 15% income tax rate. The surplus will be higher still in 2006. Ottawa can easily keep intact the income tax reduction, cut the GST, and begin phasing in its tax credits.

Consider that Mr. Harper himself has disparaged the Liberal government's practice of running up massive surpluses on the backs of taxpayers. "In the last decade, roughly $100-billion in unexpected, unplanned surpluses poured into Ottawa," he said in St. John's. He also explained individual taxpayers fell further behind as Ottawa dug ever deeper into taxpayers' pockets by keeping taxes unnecessarily high. Yet implementing his tax plan and repealing the Liberal plan means Ottawa would continue to pile up massive surpluses. The Prime Minister's position is untenable - Ottawa either collects too much in taxes or it does not.

Canadians are not likely to be duped by this shell game. Nor will they be impressed if Ottawa gives tax relief with one hand and takes it away with the other. If anything, Mr. Harper's sleight of hand will only reinforce the public perception that the federal government is simply unwilling to give working Canadians an honest break.

So here's a message to the Prime Minister and Conservative MPs: Don't raise any taxes on budget day.