every dollar we invest in our learning system. The Department of Education and Early Childhood Development's (EECD) budget is increasing by one percent in 2014-2015. Additional funding of $1.5 million will be added to the EECD budget in order to support initiatives from the June 2013 report by Pierre-Marcel Desjardins commissioned by the Groupe d'action de la Commission sur l'école francophone. Building on the school district reorganization our government previously undertook, EECD will work to identify the most efficient and effective ways of delivering programs to our children. These efforts, in combination with improvements to process management, procurement, information technology and absenteeism, will generate an estimated $5.2 million in savings without negatively impacting classroom learning. Moreover, by managing smarter and continuously identifying efficiencies, our government will be able to continue making investments in priority areas such as inclusive education, and more affordable and accessible learning opportunities. Our government committed to a renewal of New Brunswick's cultural policy over the course of this mandate. The Department of Tourism, Heritage and Culture has led that process to include wide public consultations as well as a stakeholder working group. The renewal is now in its final stages and this budget will provide the initial funding to support its recommendations. Mr. Speaker, our government recognizes the significant contributions the First Nations people have made in the development of our province. There is an urgent need to achieve greater social, economic and health outcomes among our First Nations communities. As such, we are committed to working in partnership with our First Nations throughout the province by encouraging and promoting opportunities for economic development and success through education and training while ensuring a fair and sustainable revenue sharing model.

## Maintaining a Competitive Tax System

Our government recognizes the importance of a competitive tax system in supporting economic growth. lt is through building a strong economy and growing our tax base that we can ensure that financial resources are available to maintain essential public services that New Brunswickers have come to expect. ln previous budgets, our government has made difficult decisions to bring greater balance to revenue and spending in order to address our fiscal challenges. These changes have contributed to a more sustainable fiscal foundation while maintaining a competitive tax system. ln fact, New Brunswick's persona! and corporate income taxes are competitive when compared to our neighbouring provinces. Furthermore, the Canadian Federation of lndependent Business (CFIB) recently ranked New Brunswick as third among the provinces when it comes to small business- friendly tax systems. To further enhance our competitiveness, we are developing a smart regulations system to reduce red tape and minimize the time and money New Brunswickers spend on accessing government services. The smart regulations system has a goal of reducing the burden on businesses, non- profit groups and individuals by 20 per cent. At the same time, smart regulations will place an emphasis on preserving regulations that protect the environment, set the rules of fair commerce