Tax (It's Inevitable)" as "bizarre", he wrote that "there's really nothing to fault it on, actually," the album is "more ambitious than it needs to be, covers more stylistic territory than any other Dion record, while never abandoning the middle-of-the-road; it's a balancing act that nobody since Barbra Streisand has been able to pull off". According to Erlewine, the songs aren't "that particularly memorable", "the mood shifts effortlessly, it never seems to stay in one place," but it "never catches hold, either". Sal Cinquemani from Slant Magazine gave A New Day Has Come three out of five stars. According to him, Dion is great at what she does and "if she ever tried anything too edgy she'd probably just sound foolish". Cinquemani disliked "Rain, Tax (It's Inevitable)" but praised "Sorry for Love" on which Dion "gets the Cher treatment", an unexpected "change of pace that actually works". Among other highlights he mentioned two covers, a "soulful" rendition of "At Last" and a "simple and moving" arrangement of "Nature Boy". He also noticed that the album is "packed" with the usual adult contemporary songs: "I Surrender", a power ballad "only a singer with Dion's voice could pull off," "Ten Days", the guitar-driven "catchy pop-rocker with a surprisingly edgy vocal," "Goodbye's (The Saddest Word)", a track featuring Shania Twain on backing vocals that "will leave you nauseous or in tears", "I'm Alive", the "uplifting" midtempo number and "A New Day Has Come", the "stirring" title track. Ken Tucker of Entertainment Weekly gave the album B−. He felt that A New Day Has Come was "over-arranged" by producers, which works "against Dion's enthusiasm for the wonders of babies and innocence". Nevertheless, he praised the "jaunty disco" of "Sorry for Love", and "Have You Ever Been in Love" which "builds in intensity to sound like "a James Bond movie theme as delivered by Barbra Streisand". Tucker described "Rain, Tax (It's Inevitable)" as the most "idiosyncratic" and "idiomatic" song that Dion has ever recorded. According to the positive review from Mike Ross of Jam!, A New Day Has Come "picks up where Falling into You left off". Dion's album is a full of "bombast, melodrama and soaring love ballads indistinguishable from anything she's ever done". Attempts at modernity are "spotty", though "welcome". Ross noticed that ballads are the strongest tracks on the album and praised "Goodbye's (The Saddest Word)", with "two soaring key changes" in