With the 2011 federal budget fast approaching, many Canadians are turning their minds to the types of measures that might be announced. We have been told repeatedly by the Harper government that this budget will be about moving to the second phase of Canada’s Economic Action Plan. The first phase involved targeted stimulus spending of $60 billion which not only protected existing jobs of Canadians but paved the way for creating new jobs. In its view, the stimulus spending has been targeted to projects that have enhanced Canada’s competitiveness in attracting the business investment necessary for employment growth. These measures appear to have been successful and Canadians have generally been supportive.