Agree except that he hasn't really offset the tax relief.  He told us that the new upper tax bracket on the 1% would pay for it.  Really?  300,000 people earning over $225k in Canada can and will just clench their lower cheeks and pay for a tax cut to millions?  Junior is getting ready for round 2 against the rich, which has the unintended consequences of doctors cutting hours / retiring early, and engineers heading south of the border.  

Your comment was right though, it was a budget about nothing (kicking the can down the road) and the leader is a parasite.