Federal Finance Minister Ralph Goodale, still fending off attacks for his $9.1 billion budget surplus, says he is considering more tax cuts.

"I will be very much looking for ways in which we can further reduce the tax burden on Canadians, particularly lower and middle-income Canadians," he told CTV's Question Period.

However, Goodale also said he would aim tax relief at business as part of a broader strategy that, like his last budget in March, will include small measures for several sectors.

Goodale has faced intense questions ever since his surplus surprise of last Wednesday. The $9.1 billion surplus figure ended up being more than four times the $1.9 billion he had originally forecast last March.

The Finance Minister admitted on Question Period his government's approach to creating fiscal forecasts needs some fixing.

"I would like to have firmer and clearer numbers earlier in the process," he said, "so that we actually have the hard arithmetic, as much as we can have it, before the end of the fiscal year."

But Goodale stopped short of saying he'd open up the entire process -- and let all Canadians have a say in how to spend any extra money.

Ottawa's practice is to use surplus money to pay down the federal debt, bringing it to $501.5 billion at the end of 2003-04.

"I think the government has been dishonest year after year after year and do use these false fiscal forecasts for political reasons," Monte Solberg, the Conservative Party's Finance Critic told Question Period.

"Canadians should be part of this debate," Solberg said from Calgary.

"For the last number of years, they've been excluded," he said, "because the Finance Department and this finance minister -- and other finance ministers -- have been hiding the nature of this surplus."

Solberg also dismissed the Liberal track record on taxes.

"Canadians have had precious little difference on their paycheques," he said.

Goodale also insisted he was genuinely surprised by how much extra money the government had in its coffers.

"If I had this good news four months ago, why wouldn't I have used it during the election campaign?" he said.

Solberg said that, during the election, his party predicted there would be a healthy surplus. And, he criticized the Liberals for not better having a better handle on money matters.

"Somehow you suggest that this is an art rather than a science," Solberg told Goodale.