And wait till next year - it promises to be a headache for anyone with investments or a small corporation, and a lucrative tax season for accountants paid by the hour.

Junior's potential hit list:

- Capital gains inclusion rate up from 50% to as much as 75%
- Eligible Dividend tax credit reduction
- CCPC (small corporation) retained earnings tax
- CCPC restrictions on non-eligible dividends
- Making employer sponsored health benefits taxable (he denied this during Question Period, but the Libs and - NDP subsequently voted down a CPC motion to protect Canadians from that tax).

It will be a question of when capital gains or dividend taxes change:  effective as of the budget date, or 2018, or retroactive?

Hard to imagine that Junior won't drop further in the polls after the upcoming budget.