For middle-class and low-income, spending encouragement does not really help them because they do not have much left to spend anyway. So it is really encourage high income people to spend more which create an illusion that everybody got a tax cut. Those text book, fitness, public transit does help middle-class and low income people a bit. But a lot of it is really "make-look-good" credit. For example, the text book is identical to the monthly tuition credit. So why can't they just increase the monthly tuition amount? Because they want to send a message "Hey, I created something new. Vote for me for more." And it actually works. This gives me an impression that COnservative is election-oriented party. They know how to win election but is not necessarily place the people in mind.