One of the best things about the bi-annual convention are the policy debates. There are lots of hot topics up for debate to be included in party policies.

Would you support the following motions?

The Conservative Party of Canada recognizes Jerusalem as the capital of Israel. Along with its ancient history as the seat of government, Jerusalem is also now where Israel’s parliament, supreme court, and official residence of its President are located. As such, our party advocates locating the Canadian Embassy in Jerusalem.

• An embassy can best interface with foreign governments in their designated capital, where all their government offices, members of the legislature, and head of state are located. To relegate our embassy to any other location diminishes both the efficiency and effectiveness of our foreign service.
• Adopting this resolution enables a Conservative government to support our important ally and only democracy in the Middle East. 
• We must not be afraid to lead with principled foreign policy. That said, other countries, across different continents, have already taken this lead – We should join them!

Another hot topic for debate is around Tax Relief

The Conservative Party supports both immediate and long-term broad-based tax relief. Reducing personal income taxes is a priority for the Conservative Party because it increases the take-home pay and raises the living standard of all Canadians.

We encourage the government to continue the process of reducing business taxes. Reducing business taxes encourages both foreign and domestic businesses to invest in Canada, meaning more and better jobs for Canadian workers. Lower business taxes mean more jobs as well as greater returns for pension plan members and those who own RRSPs, mutual funds and common shares.

We believe that government should reduce capital gains tax and eliminate tax on capital gains that are reinvested. Lower capital gains taxes encourage saving and investment which means more capital for Canadian businesses, more jobs for Canadian workers and bigger returns for Canadian investors. Therefore, we support new measures in which the lifetime capital gains exemption for small business owners, farmers, wood-lot operators, and fishermen were increased.

We believe that payroll taxes should not exceed the amount necessary to properly fund Employment Insurance because unnecessarily high payroll taxes are a tax on job creation. Lower payroll taxes encourage hiring and business expansion.

Canada’s tax system must be built on a foundation of fairness. In this regard, we encourage the government to continue to close loopholes such as the use of offshore tax havens which erode the Canadian tax base and allow companies to avoid paying Canadian taxes. The Conservative Party supports the concept that all taxation must be fair and be reasonable. The government should work to eliminate instances of taxation on taxation.

We encourage the Conservative Party to move to a less progressive tax system by reducing the number of personal income tax brackets.

The combined top marginal tax rate for individuals in all Canadian jurisdictions will be 50% or less.

Canada’s top marginal rates are among the highest in the OECD.  In Ontario the top personal rate is 53.5%.  Such a top marginal rate makes it difficult for people to save or to invest.  It encourages brain drain outside of Canada. It encourages families  to send bright children to the United States to get ahead.  It discourages foreign capital from coming to Canada.  It hinders economic development.  It discourages people to work hard to get ahead.  It discourages entrepreneurship.   Why work hard to succeed when people who do not work hard end up with the same result?