corporate tax cuts have absolutely no effect on jobs, whatsoever. lowering taxes will not create jobs. raising them will not eliminate jobs.
rather, jobs are created when demand increases, and eliminated when demand decreases. that means that consumption tax cuts could conceivably create jobs, but only if implemented at what are almost impossible levels.
as the issue is not actually tax increases or decreases but the elimination and creation of rebates, a theoretical rebate shift that transfers tax rebates for corporations into tax breaks for consumers would actually be likely to have the effect of increasing demand, and thereby create jobs, if it is large enough. unfortunately, those new jobs will be in asia, not in canada.
the general idea if you want to create jobs is that you want to redistribute wealth from corporations [that just sit on it] to consumers [who will spend it]. but, that logic relies on a country producing things.
in a predominantly service sector economy like canada's, tax policy will have absolutely no effect on job creation. nor will it have any effect on job creation in an extractive economy. it may be news to some that canada is a primarily service sector economy. i guess that happened when you weren't paying attention.
there's lots of things we can try and do to change the nature of the economy. but, as it is, this discussion is entirely propaganda.
there isn't even a hidden, kernel of truth stacked away in there. it's just utterly foolish nonsense.
www.cbc.ca/news/politics/canada-election-2015-ndp-corporate-tax-rate-1.3232490