A quick lesson in semantics for all you spinners out there, as appparently you continue to be confused about a fairly simple topic:
A tax cut (or tax relief) has been put in place when, after implementation, Canadians are able to keep more of their money. The government never touches the money and has absolutely no say in how Canadians spend it.
Spending is when the government collects the money of hard-working Canadians and then redistributes it as it sees fit. Any money that goes through the government before being returned to the Canadians from whom it was wrested is spending, and in no way constitutes tax relief. It is spending even if it is done through the tax system, and especially if the money is returned only to groups arbitrarily specified by the government.
The former shows respect for Canadians by allowing them to make their own decisions with their money. The latter is nothing more than forced subsidization of the lifestyles and values the government wants Canadians to live at the expense of the lifestyles and values Canadians espouse for themselves.
This is true no matter how many times you mislabel your spending and no matter how hard you hope that Canadians swallow your spin.
This announcement has been inspired by the new Tory youth ad, which is, in my opinion, way too heavy on the blue kool-aid to compete with its Liberal predecessors.