After 13 years on the sidelines, the Conservatives delivered their first federal budget last week. If you are a parent who rides public transportation on your way to a trade-related job and have children under the age of six who play sports (but not a musical instrument) - this budget was tailored made for you.

Yes, the hated GST will be reduced on July 1 by one point for all taxpayers, but broad-based tax relief is the exception not the rule. For the most part, relief will be reaped by those lucky taxpayers who fit into specific constituencies earmarked by the government: employers who hire apprentices, students who buy textbooks, suburbanites who use public transit, and parents of physically active kids.

How complicated is this You be the judge: The lowest personal income tax rate is rising from 15% to 15.5% but a new employment tax credit will offset the increase by compensating all working Canadians for job related expenses. Such an approach to tax "relief" not only pits taxpayer against taxpayer - depending on lifestyle - but also unnecessarily complicates the tax code.

The excuses coming from the government for the thinking behind this budget are extensive: restrictions of a minority government, time constraints, and of course the mess Liberals left behind. So hopefully, the Conservatives will just need more than one chance to demonstrate its commitment to genuine tax relief.

Over the past 15 years, the average after-tax income per worker in Canada has meted out a meager 3.6% gain. According to the TD Bank, which conducted the study, diminishing income growth can be largely blamed on high taxes and debt.

Even more startling is the rapidly decreasing rate of savings for the average Canadian. Savings rates are not only important because of our aging population, but also as a good indicator of disposable income. Three decades ago, the average rate of savings in Canada was in the double digits; by the 1990s the rate shrank to just over 4%, and in the first quarter of 2004 we hit rock bottom with a 0% average rate of savings. Again, the biggest factor: high taxes that discourage saving.

One more issue Mr. Harper should keep in mind for his next budget is our poor productivity growth. Although Canada's productivity gap with the United States lagged by only half a per cent last year (2.2% vs. 2.7%), in the two previous years Canada was moribund whereas U.S. productivity galloped ahead, increasing by 4.1% in '03 and 3.5% in '04. If we are to turn our economy into the "Northern Tiger," tax policies must encourage working harder, working better, and investing and saving more.

The round of business tax relief included in this budget is a good start to combat our productivity woes, but the next budget has to include broad-based, meaningful tax relief for all taxpayers.

Here are some suggestions: Bring all income tax brackets down to encourage the vast majority of taxpayers to continue working hard. Streamline the tax code, and give up on targeted tax credits - thereby reducing administrative costs and enhancing transparency. And most importantly, implement the pro-growth, productivity-enhancing capital gains deferral on re-invested investments.

The next Conservative kick at the can should put money directly into the pockets of taxpayers while avoiding a Tory nanny state that tells Canadians what to do with their earnings.