Liberal leader Philippe Couillard unveiled his party's fiscal plan Tuesday, which included government cutbacks through attrition as part of an austerity program that would eliminate the deficit by 2015-16.

The Liberals also promised to eliminate the same health tax it instituted several years ago.

Couillard said that the health tax "was not the best way to fund health care" and promised it would be phased out beginning in 2016-17 if his party was elected.

The Liberal leader said his future government would be able to cut the $200 tax because it believes it can balance the provincial budget by 2015-16, the same timeline proposed by the current PQ government.

Couillard said his overall goal was to increase the standard of living and increase provincial economic growth to the Canadian average, and to reduce government spending by re-analyzing existing programs.

He also said he would index daycare costs to the inflation rate.

Meanwhile Couillard used the opportunity to attack his Parti Quebecois opponents, saying in a year and a half they had badly damaged an economy left in good shape by the previous Liberal government.

"They are missing all the targets. You know they are talking about two percent or whatever. It's already four percent for the current year. They are missing target, after target, after target," said Couillard.

"When the Liberal party was in office I'm not saying it was perfect, but it was always being recognized at being very efficient in controlling expenses and reaching the targets."

Couillard’s plan calls for a zero deficit by 2015-16 through an austerity program.

All government departments would undergo a five year budget freeze except for health and education. A commission would review government spending in the aim of cutting $1.3 billion from the budget over the first two years of the next term.

“It’s not the time for cosmetic measures,” said Couillard. “We must take significant steps to control taxes.”

Couillard would also cut by attrition, vowing not to replace half of all retiring government workers.

The Marois team later responded to the plan, as Pierre Karl Peladeau, Simon Prévost and Nicolas Marceau shared a stage, arguing that it relies on an imaginary cash flow of $5.1 billion.

Couillard responds to Marois comments

Couillard offered a rare display of emotion Tuesday when he responded to reporters' questions about Pauline Marois' reference to former MUHC director Arthur Porter, who now faces a series of fraud-related charges in connection with his management of the McGill superhospital. 

Couillard said that he had spent months answering questions about Porter, some of whose alleged misdeeds coincided with Couillard's tenure as health minister. Couillard said that he would consider taking legal action against anybody who made insinuations concerning his knowledge of, or involvement with Porter's affairs.

CAQ argues for indexed taxes

In other campaigning Tuesday, CAQ leader Francois Legault promised to keep taxes down through a system of indexed taxes.

Legault also said the CAQ would shelve Hydro Quebec's costly wind farm project and cancel the call for tenders of 450 megawatts of additional wind energy

He was asked about polls which indicated that his party was at 13 percent support, far below the 27 percent is received in the 2012 election.

“I can take it,” he said, noting that he plans to fight to the end.

Quebec Solidaire, campaigning in Montreal, said that it would create 50,000 new ecological social housing units within five years.