was a mistake, adding he will use the admission in the campaign as "Exhibit A" that the Conservative leader lacks solid judgment skills, and that Harper was weakened when he confirmed he does not support a refundable tax credit for the manufacturing industry to encourage companies to improve productivity. Issues Arts Stephen Harper had cut $45 million from arts funding while in office, a move that drew much criticism from the other leaders and Quebec citizens, with most leaders seeking to restore the funding. The Conservatives have stated that the money is being reallocated to other arts and cultural programs, including various official languages projects, the 400th anniversary of Quebec City and projects connected with the 2010 Vancouver-Whistler Winter Olympic Games, although the Conservative's refusal to have a parliamentary review of their cuts and for a moratorium on the measures until the House of Commons Heritage Committee had a chance to hold hearings on culture and arts funding has most opposition members calling foul. Both Stéphane Dion and Jack Layton have promised to reverse the cut, with Dion also promising to increase funding to Canada Council for the Arts to $360 million, while Layton also promised to bring income averaging for artists to the national level and providing an annual tax exemption of $20,000 for income earned by copyright and residuals, stating that "one of the key things we must do, before we start giving $50-billion tax giveaways to banks and oil companies, is to protect and promote the arts" and "stable, sure and appropriate funding" for CBC/Radio-Canada while also protecting Telefilm Canada and the Canadian Television Fund. Harper has said that he believes that the issue is a "niche topic", and that "ordinary Canadians" are not particularly concerned with the issue. A group of Canadian performers, which included Art Hindle, Wendy Crewson and Gordon Pinsent, held a press conference on September 24, saying the cuts would cripple the Canadian arts industry. On September 29, Harper unveiled a new tax credit plan worth an estimated $150 million a year to encourage parents to enroll their kids in arts programs like music and drama. The credit will apply on up to $500 of eligible fees for children under 16 who participate in eligible arts activities. Harper said that "[the Conservatives] spend a lot more on culture and arts" but "in a way that we ensure is an effective use of taxpayers'