TURNING POINT

Smith, in an interview on Corus radio earlier Thursday, again took aim at Notley’s promise to hike corporate income taxes to 11 per cent from eight per cent.

Notley says the hike would still leave Alberta with the lowest corporate rate in the country while freeing up money to pay for core services. Her party also promises to end the small business tax.

Smith said the new rate would make Alberta less competitive with rival U.S. jurisdictions and would undermine economic growth.

“You don’t end up making up a revenue shortfall by increasing tax rates on our job creators,” Smith said.

The UCP estimates its tax changes would cost the treasury $1 billion a year.

Smith said if oil prices fall, there is a $1.5-billion cushion built into the current budget to cover off the expense without pushing Alberta’s budget into the red.

The UCP also announced on Thursday that it would create a fund to build recreation facilities across the province if they win the election Monday.

The party says it would dedicate $80 million over four years to get facilities built in rapidly growing communities.

Calgary UCP candidate Jason Luan says Alberta families rely on community facilities for children’s programs, fitness classes and other recreational activities.

He says the money would ensure more people have access to those programs in their neighbourhoods.

Candidates Brian Jean and Rebecca Schulz also had a news conference in Calgary to reiterate their message that the UCP is a better choice when it comes to the economy.