All economic data confirms that corporate tax cuts are a very poor way to increase employment. As a recent study concluded "it's hard to find so expensive a program with so few tangible benefits as corp tax cuts." (CCPA April 2011). Greens would return the corp tax rate to 19% (to 2009 levels). Considering that we are so far below the US tax rate, near the bottom of all CIT of any OECD country, we would remain very competitive with a return to 2009 levels. As the Parliamentary Budget Officer has pointed out, we are in a structural deficit. The Harper government does not have a believable plan to get out of the deficit. Further cuts in corporate tax rates is not necessary, not wise nor helpful to our economy.