The Parliamentary Budget Office had several well-known dust-ups with the Harper government on process but it noted the Conservatives cut taxes to the benefit of middle and lower income Canadians.  We were saving more than $30 billion in federal taxes due to tax changes introduced in the past decade according to the PBO.

The result of the changes says the PBO, is that personal income taxes are $17.1 billion lower than they might have been, and Canadian consumers are paying about $13.3 billion less in value-added taxes on their purchases of goods and services.  The PBO also found that in relative terms — lower income Canadians earning between $12,200 and $23,300 benefited the most, increasing their after-tax income by four per cent.
See "Revenue and Distribution Analysis of Federal Tax Changes" May 27, 2014.

A massive study by the NY Times in April 2014 found the US middle class long the world leader was overtaken and surpassed by Canada in after-tax middle-class incomes in 2010.