CBC News On-line

**Excerpt**

A Conservative government would offer grants and tax cuts to tradespeople, apprentices and post-secondary students, party Leader Stephen Harper says.

The plan includes giving workers a tax deduction of up to $500 for tools, Harper said Thursday while campaigning in North Bay, Ont.

As well, there would be a $1,000 grant for apprentices in their first two years, and a tax credit of 10 per cent of an apprentice's wages for two years, to a maximum of $2,000.

Post-secondary students would get a tax credit of up to $500 to help cover the cost of textbooks. The deduction could be claimed by students or their parents.

Harper also said the first $10,000 of a student scholarship or bursary income would be exempt from taxation.

A Conservative government would also work with the provinces to make it easier for children of middle-class parents to get student loans, the Tory leader said.