Apparently making a commitment while in Opposition doesn't mean much when one finally takes over the reigns of power, at least not for Prime Minister Harper on the issue of gas taxes. Prior to the last campaign - when gas prices were over $1 a litre - then-Opposition leader Stephen Harper toured southwestern Ontario in a minivan to highlight his commitment to reduce gas taxes and give motorists a break.

The topic was so high on his party's agenda last September Conservative MPs asked five questions in Question Period on the issue on the first day of Parliament's fall session. "Rather than continue to rake in record high revenue from record-high oil prices, will the government simply cut gas taxes for consumers," Mr. Harper roared in the House of Commons that day.

Mr. Harper further blasted the Liberal government saying: "This is causing considerable dislocation. There are a lot of people on fixed incomes. There are a lot of businesses on thin margins that are going to be affected by this." Mr. Harper even accepted, and presented 35,000 petitions from the Canadian Taxpayers Federation in October, 2005 urging the federal government to cut gas taxes.

The Conservative Party repeatedly said - in Opposition - it would stop Ottawa from applying the GST on the federal and provincial levies - the tax on tax. In addition it would implement a convoluted process to bring down gas taxes by not charging the GST if and when gas prices exceed a certain price point. In the 2004 election, the threshold was set at 85 cents a litre, but last year the Conservatives said it could be lower still.

That was then, and this is now.

With gas prices in Manitoba ranging from $1.06 to $1.10/litre, the only break consumers can expect is the much ballyhooed one point reduction in the GST next month when the federal budget comes down. So why is Mr. Harper in full retreat from his earlier commitment to reduce gas taxes Simply put, it's the money. The federal government's coffers swell when the price of gas goes up since the GST is charged on the total pump price. Every ten cent increase in the price of gasoline pumps an additional $175-million into federal coffers. In 2006, the federal government stands to collect $1.8-billion in GST revenue from gasoline, up $400-million from 2005; that is in addition to the $4.25 billion collected on gas taxes alone.

There is also the insidious federal excise tax which makes up 10 cents/litre of the pump price. Back in 1995 when Canada had a mammoth deficit, the excise tax was increased from 8.5 cents to 10 cents to slay the deficit. As most Canadian taxpayers are well aware, the deficit is a thing of the past, yet that tax increase still remains.

Not surprisingly, Premier Doer, no stranger to breaking a promise, hasn't uttered a word on the rising gas prices. Sadly our provincial government only sees dollar signs in the form of transfer (read: welfare) payments as federal coffers soar.

Supply and demand ultimately sets the price at the pump, but the Conservative government has an opportunity to make each fill up at the gas pump a little less painful