Your solution for increasing taxes in certain areas seems to be based on the fact that the Liberals have now decided that deficit financing is the way to go, so we all have to pay for that.  I believe that the Liberals shouldn't have gone the big deficit route in the first place.  I do like your idea of a lifetime $1,000,000 capital gains exemption, but killing the exemption on the sale of a principal residence would hurt a lot of people who can't afford to invest in the stock market.