Expect to hear a lot of debate over child care and taxes when the parliamentary session begins next week under the new Conservative minority government.

Ralph Goodale, the Opposition House leader in the Commons, said the Liberals will target Prime Minister Stephen Harper's new child-care plan, The Canadian Press reported.

The Conservatives want to replace the $5-billion, five-year program set up by their Liberal predecessors with direct payments to parents of $1,200 a year for each child under the age of six.

The Liberals are also poised to battle over Harper's promise to cut a point off the GST. In exchange, it would do away with some of the personal income tax cuts brought in by the Liberals before they fell from power.

Goodale stopped short of promising to bring down the minority Conservative government.

Parliament will look very different when it resumes next week. This time, the Conservatives will hold the balance of power with 125 seats.

The Liberals hold 102 seats, the Bloc 51 and the NDP 29. There is one Independent MP in the 308-seat Commons.

On April 3, parliament will meet to discuss the election of the Speaker of the House.

The following day, Gov. Gen. Michaelle Jean will open the first session of the 39th Parliament with a Speech from the Throne.

Liberal interim leader Bill Graham recently said it would be up to the Bloc Quebecois and NDP to see that the Conservative government survives its first throne speech.

As for what might be in the speech, the Conservative government has said it will pursue only five specific governing priorities. They include:

• A child-care credit for children
• A GST cut
• New accountability legislation
• A patient wait-times guarantee
• Tough new criminal sanctions