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For most Canadians, the tax breaks that Martin promised will be gobbled up by increased spending on health and education as medical services are delisted, user fees rise and tuition climbs.

A millionaire will see his tax bill cut by more than $8,000. But a middle income family will save less money than Statistics Canada estimates they are now spending in additional out-of-pocket expenses for health and education.

Meanwhile, the reality is that an increasing number of Canadians don’t make enough money to save any money from the promised tax cuts.