OTTAWA — A Conservative government would reverse Liberal tax cuts for low- and middle-income earners passed just before the election was called as part of a broad tax plan that would substantially reduce taxes for everyone, leader Stephen Harper said Saturday.

"We have a tax reduction plan, the Liberals have a tax reduction plan," Harper said during a campaign stop in New Hamburg, Ont. to roll out a tax promise involving charities.

"We'll be doing our plan, not their plan."

The Liberal government's pre-election fiscal update last November increased the basic personal exemption by $500 and trimmed the tax rate at the bottom income bracket to 15 per cent from 16 per cent.

The Conservatives confirmed Friday they would allow Canadians to get their rebate for 2005 before raising the rate on the lowest tax bracket back to 16 per cent in their first budget and reducing the basic personal exemption by $400.

But Harper said the broad Conservative tax plan -- a two per cent GST cut, select personal tax and business tax cuts -- would result in "substantially lower taxes for Canadians."

"It will mean far less tax than what you're paying under the Liberals," said Harper.

Liberal Leader Paul Martin was quick to accuse Harper of planning to increase the tax burden for middle- and low-income families.

Martin was in Montreal on Saturday to roll out a plan to spend $1 billion over 10 years to help clean up toxic hot spots along the St. Lawrence River and the Great Lakes.

But he took aim at Harper during a news conference, saying Harper is talking about reversing the tax cut "to pay for a whole series of promises that they've not costed."

Harper said his Conservatives would remove the capital gains tax on stock donations to charity to encourage Canadians to open their wallets.

When asked about personal income tax cuts, Harper wouldn't discuss specifics of what a Tory government would favour, or when they would be implemented.

He said any tax relief would be tied to federal budget surpluses and the need to keep paying down the national debt.

He denied his government would not be able to pay for all its promises and instead questioned where the Liberals will find the money to implement their platform.