As the C.D. Howe Institute notes, the tendency to employ this kind of one-time initiative to lower the reported surplus has the effect of biasing initiatives against tax cuts and into program spending and, in particular, into program spending of the type that can be delivered through some sort of foundation or fund.
According to C.D Howe institutes, surplus is a bad situation and need to be addressed. 
The institution doesn't say that it is a bad thing. It is just the tendency to address the surplus can have a bad effect. 
( z1 say :ARG0 ( z2 institute :name ( z3 name :op "C.D." :op "Howe" ) ) :ARG1 ( z4 and :op ( z5 surplus :mod ( z6 situation :ARG1-of ( z7 bad ) ) ) :op ( z8 obligate :ARG2 ( z9 address :ARG1 z5 ) ) ) )