When governments present budgets, there is an acute focus on all of the "good" things they have done, or are doing. Budget documents are peppered with language like "investing in the future" or in the case of this year's provincial document, "building." Unfortunately, the only thing the NDP government is "building" with their latest fiscal plan is continued reliance on federal government transfers and more debt.

To be sure, the NDP's 2007 budget wasn't all bad. There will be a reduction to the middle tax rate from 13 to 12.75 percent in 2008, and an increase to the middle threshold from $65,000 to $66,000. Add to that an increase to the basic personal exemption by $200, and the average Manitoba family save $30. But considering tax brackets have still not been indexed to the rate of inflation, most of those tiny savings will be wiped out by bracket creep.

A reduction in the small business tax rate to 2 percent was also a welcome announcement. This will help those who steer the engine of our economy. But - there is always a but - considering Manitoba is one of only three provinces that imposes a payroll tax - a tax on business income - our entrepreneurs are impeded in terms of job creation and growing their business.

The NDP did announce some encouraging news on the school tax front too. The school tax rebate on farmland has been increased to 65 percent. Farmers will still have to pay upfront however, then fill out numerous government forms to get it back. An increase to the property tax credit from $400 to $525 will help ease the annual burden of paying more school taxes. Sadly, the increase will do little considering school taxes have gone up by nearly 30 percent over the past 10 years.

And what about spending Well, predictable pre-election fashion, there was spending of epic proportions. The money flowing out of provincial coffers increased by 6 percent, or $648 million. To be sure, much of that investment is going to pay for improvements to our crumbling infrastructure, which is welcome.

Total spending this year is pegged at $9.3 billion, with $3.4 billion of that coming from equalization and transfer payments. Manitoba relies now, more than ever before, on money from our prosperous neighbours in Alberta, Saskatchewan, BC and Ontario. Little to no indication was given by the provincial government on how to reverse this trend and get Manitoba to be a self-sustaining, have province.

The phrase today's debts are tomorrow's taxes is apt in describing the level of debt Manitobans are now saddled with. Last year alone, the provincial government increased the debt by $420 million. Debt servicing costs now consume $860 million - more than it costs to run the city of Winnipeg in a year.

Overall, the latest budget will do little to nothing to give Manitoba a competitive advantage in terms of business growth, personal income taxes and stemming the tide of the thousands of people leaving our province every year. It is, however, a budget the current government plans to run an election on. The question now remains: will we as Manitobans reward them for throwing us some crumbs, or punish them for the same.