The New Year focuses one's attention on events of the year past and plans for the year ahead. Premier McGuinty need only look to an important figure born on January 1st for some inspiration. The famous philosopher and British Member of Parliament Edmund Burke was born on New Year's day in 1770. He wrote in support of government being more accountable, taxing less, and reducing waste. His advice seems timeless and serves as a helpful short list of resolutions the premier may consider for 2008:

1. Pay Back Taxpayers:

Ontario government revenues from personal taxes have sky-rocketed and the provincial surplus almost matches the amount of revenue brought in every year by the health tax - $2.6 billion. In 1999 Mr. McGuinty made an election promise of how he would use a surplus; 55% for spending, 25% for tax cuts and 20% for debt reduction. He should at least keep this promise if not improve on it.

Resolved: I will keep my word and return a minimum of 25% of any surplus to taxpayers in the form of reducing the health tax.

2. End Corporate Welfare:

Instead of Mr. McGuinty providing large subsidies to companies in questionable need, the money should come back to taxpayers. Firms like Magna, Chrysler, and Christmas chocolate maker Ferrero should not be subsidized with government grants. Corporate welfare unfairly redistributes taxpayer money. The government gave Ferrero, located in an important riding, a large grant on the eve of the election. Another firm in Northern Ontario, Fibratech, was given millions in grants on the eve of the election and then went into receivership the day after the incumbent Liberal was reelected by 36 votes.

Resolved: scrap plans for a new $1.15 billion 'Next Generation Jobs Fund'.

3. Provide Principled Funding to Cities:

Municipalities are crying out for more money from other levels of government. While most cities are poorly managed and inefficient, relying too heavily on property tax hikes (including Hazel McCallion in Mississauga) there is a principled way for government to transfer taxes to cities. Manitoba and Saskatchewan have a Gas Tax Accountability Act which requires 100% of gas taxes to be put into roads, bridges and highways. Ontario only pays back 47% of this tax. Given that local governments are responsible for over 70% of roadways, dedicating gas taxes would assist local infrastructure and take upward pressure off the property tax base.

Resolved: Introduce a Gas Tax Accountability Act to give 100% of gas tax revenues for roads, bridges and highways.

4. Freeze Government Spending:

Under the McGuinty government over the last four years spending has growth at twice the rate of inflation. This is unsustainable, especially with an expected slowdown looming in the economy.

Resolved: Freeze government spending for a year.

A key to keeping one's resolution is to make only a few of them and to make them achievable. Eliminating corporate welfare and freezing spending will give more room to the government to properly build and maintain roads, bridges and highways while reducing the hated health tax. Mr. McGuinty may be mindful in 2008 of Burke's admonition that government should keep a 'jealous and vigilant eye' on executive power and take 'an anxious care with public money'.