The Conservative Platform

This pretty much says it for me

The Conservatives minor tax cuts will accomplish little or nothing. Tax cuts are only beneficial in an economy where incomes are stable or rising and companies are turning profits. If companies are losing money and Canadian workers are losing jobs cutting their taxes will have no impact on them whatsoever. All of the other parties are promising green jobs, infrastructure rebuilding (which is long past due and will create jobs) and other programs that will stimulate the economy and make it more attractive to international investment and trade. Stephen Harper's agenda does none of this.

Source: publicbroadcasting.ca