it might be less of a not good idea if they cut the food and booze out, but how less not good is not clear. i will admit that my biggest criticisms were related to food and booze. lumber also sounds like an item that provinces should have tariffs on.
swapping cars for canola tax free might seem like a good enough idea for consumers on it's face, but most canadians would certainly benefit more from the taxation at the tariff level than they would from eliminating those taxes, which all evidence suggests is going to be followed by a cut in services. canadians are better off being taxed for services than they are getting tax cuts and then being told to be pay for the services getting cut. the reason for this is that only a small fraction of canadians (~10% in previous years, but certainly less now due to all the cuts in revenue recently) actually pay enough taxes to cover the cost of healthcare, education, childcare, roads, etc. the vast majority of canadians pay less in that they get back and rely on heavy contributions by the wealthy and by the corporate elite to balance the difference. however, they don't realize that and don't understand their taxes very well. the amount of anger that your average canadian wage slave demonstrates for their payroll deductions would appear to be inversely proportional to the level that they understand where their taxes go, which i'm going to call dumbass workers' law.
for example, i've had people go after me pretty viciously for the money taken off their check to pay my odsp, but that money is paid with property taxes, not payroll deductions, and i was able to point out that one of these guys actually rents. i don't get a cent taken off your check. the money taken off your check currently goes to healthcare and education, but the government increasingly wants to reduce your income to pay for planes and tanks to kill russians with, instead.
this was a silent source of revenue, and my understanding is that it was substantive, as well. cutting this source of revenue immediately after passing the last budget should worry people, as it's going to lead to huge decreases in revenue that a right-wing government can use as an excuse to cut services with. it suggests there might be some kind of cunning plan being implemented.