One of the Harper Conservative Government’s major achievements was to reduce the corporate income tax from 22% in 2007 to 15% in 2012. But we can still do better. Canada’s combined corporate income tax rate is 15thhighest in the OECD. Bringing it down to 10% will increase the after-tax return on investment, and thus encourage businesses to invest more. This will create jobs and unleash Canada’s productive forces. This is the right plan.