Issues	Liberal	Conservative	NDP
Gun Registry Program	Support the registry; commit to limiting its operating expenses to $25 million per year.	Oppose the registry and would redirect the funds to fighting child porn and controlling organized crime; introduce minimum penalties for criminal use of firearms.	Supports the registry; concerned about its cost.
Accountability	In response to the Adscam scandal, have proposed whistleblower legislation, the Ethic Counsellor reporting to Parliament, and re-established the Office of the Comptroller to strengthen financial accountability.	Supports Parliament appointing the Officers of Parliament; strengthening Auditor-General and Ethics Counsellor; offering greater protection to whistleblowers, and restricting Parliamentarians and senior staff from working as lobbyists for five years.	Supports independent Ethics Counsellor, Parliamentary review of senior appointments, whistleblower legislation.
Accountable Government	Prime Minister appoints judges, senators, RCMP Superintendents, Governor General, Heads of all government agencies. No FREE vote for members of Parliament.	Advocates an elected Senate, and that judical and official appointments be subject to parliamentary review. Free vote for members of Parliament.	Has no official position on judicial or government appointments. Does not permit free vote for Members of Parliament.
Kyoto Accord	Support Accord	Propose a “made-in-Canada” alternative to buying Kyoto credits including tax credits for public transit users and a new Clean Air Act to reduce smog days by legislating caps on smog causing pollutants.	Support Accord
Reduced Taxes	Have proposed a $30 billion package over six years of tax cuts including a $500 increase to the personal exemption; a one-point reduction of the lowest tax rate from 16% to 15%; an increase in the level of income at which the highest tax rate kicks in; and reduce business taxes and eliminate the corporate surtax.	Propose to increase the personal and spousal exemptions; reduce business taxes and eliminate the corporate surtax; and reduce payroll taxes starting by lowering EI premiums to the level necessary to pay for benefits, but no more. Will reduce the GST from 7% to 5%.	Opposed tax cuts for business; supported investment in environment, post-secondary tuition, foreign aid, affordable housing and protection of workers’ pensions during the 2005 budget process.
Marijuana	Decriminalize	Oppose Decriminalizing	Decriminalize
Health Care	Provided 18 billion dollars to provinces in Sept. 2004 to decrease waiting periods for health care. Objects to private health care services.	All patients to have equal access to essention publicly funded health care services regardless of ability to pay. No objection to privately funded clinics.	Supports public funded health care only. No longer objects to privately funded clinics. * Now possibly objects to private clinics - not confirmed.
Day Care	Supports and has provided $5 billion dollars for national, government operated child care facilities for 5 years. No funds available for private child care or to parents raising children at home.	Will pay directly to each parent $1200 annually for each child under 6 years of age to allow parents to make their own choice on child care.	Supports national government-operated child care only.
Family Taxation	Provides tax advantage for two income families resulting in single income families paying higher taxes.	Supports the elimination of all tax disadvantages to families including those who care for children at home.	Supports women in the paid workforce only and provides no advantages for stay at home parents.
Euthanasia	Liberal Justice Minister Irwin Cotler supports physician-assisted suicide. Such legislation is expected to be re-introduced by a Liberal government.	Does not support amending the Criminal Code to permit physician-assisted suicide. Will allow a free vote on the issue.	Supports physician-assisted suicide.
Child Pornography	Permits the defense of artistic merit to a charge of child pornography provided that the artist's work serves a "legitimate purpose" (undefined) and does not pose "an undue threat". * some changes recently with regards to transferring child pornography over the internet.	Supports the elimination of all defenses to justify the possession of child pornography.	Supports defenses for the possession of child pornography
Age of Consent for Sexual Intercourse	Twice voted against raising the age of consent for sexual intercourse from 14 to 16 years of age. Refused an amendment raising the age of consent in recent child protection legislation.	Has twice proposed that the age of consent be raised from 14 to 16 years of age.	Party divided on the issue.
Same Sex Marriage	Introduced a bill for same-sex marriage passed July 29th, 2005, by denying a free vote for the Liberal Cabinet (29 MPs). Of the 133 members, 32 voted against the bill.	Allowed each Conservative Member of Parliament a free vote on the issue. Of the 96 member caucus, 94 voted against the bill.	Denied its Members a free vote on issue. Party policy supports same-sex marriage. Of the 19 member caucus, 1 voted against the bill and was reprimanded.

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