Speaking of the need to verify promised arms reductions by the Soviet Union back in the 1980s, former U.S. president Ronald Reagan argued that one should "trust, but verify."

That bit of advice is how taxpayers should view promises of change from the current provincial government. Premier Ujjal Dosanjh has talked about the need to restore confidence to BC's budget numbers, i.e. - no funny stuff or false claims. Great. Here then are some markers to judge whether the government has cleaned up its act or whether it is still playing games.

Bracket Creep Taxes: After Paul Martin's February budget, Canadians may thinks they will no longer be hit by inflation-based tax increases ("bracket creep,") and they would be wrong. The provincial governments are scrambling to "de-link" from how provincial taxes are currently calculated (as a percentage of federal tax) and the reason is simple: As Ottawa's tax take declines, so will provincial personal tax revenues.

Because of past bracket creep taxes, BC's government reaped almost $3.7 billion in extra taxes over the last 11 years, over $530 million of that just in 1999. Naturally, a taxpayer-unfriendly government wants to de-link from the federal tax system and preserve that annual $530 million extra they are now receiving. At the very least, the provincial government would prefer to take the provincial tax cuts that would automatically flow to BCers because of Paul Martin, and pretend that they themselves want to cut your taxes.

If BC Finance Minister Paul Ramsey announces a "made-in-BC" tax calculation (i.e., - a provincial basic exemption and various tax thresholds) check to see whether the exemption and tax thresholds are indexed for inflation. If not, taxpayers will be ripped off provincially by bracket creep taxes in the future just as they have been in the past.

$150 Million In Tax Cuts: If BC de-links from the federal tax system this year, then BCers will lose out on an automatic $150 million provincial tax reduction that would have occurred because of the recent federal budget. BC's Finance Minister has hinted that low and middle-income earners will get a tax break. Great. But if BC de-links and offers taxpayers less than $150 million, taxpayers will be getting ripped off, since they would have received that money anyway thanks to Ottawa. Only the amount above $150 million can be considered a true "made in BC" tax break.

Fake Tax Cuts: When considering the amount BC's Finance Minister trumpets as a tax break, look for the fake breaks. In years past, the provincial government has tried to claim that rate freezes by BC Hydro or ICBC, or tuition rate freezes - count as tax "savings." They have also tried to claim credit for federal tax cuts.

For example, the government claimed last year that a $30,000 income "saved" $90 thanks to rate freezes by BC Hydro and ICBC. Nonsense. If prices don't go up (or down for that matter,) the net effect is zero, not 90 bucks.

Last year, the BC government also tried to include $114 in provincial tax cuts that were the result of a more generous basic personal exemption - a decision made in Ottawa, not Victoria. Nice try Joy.

Those are just three items to look for. There are many others, including tax hikes in drag, slipped into the provincial coffers through higher user fees and more crown corporation revenue transferred to the government's coffers.

Taxpayers should note that if any of the above gimmicks appear in the budget, it is a sure sign that BC's government is fudging budget numbers - again.