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The NDP's Rapid Response points out that the Liberals' slate of election promises includes policies that the Libs specifically refused to agree to when opposition parties brought them up just a month ago:

The Liberals are promising to raise the lifetime capital gains tax exemption for farmers (from $500K to $750K). They say this will help families transfer farm operations to their kids.

(In Parliament,) (t)he Liberals opposed an opposition motion (M-225) to raise the lifetime capital gains exemption for farmers. They said that's not needed because the Liberals are doing enough for farmers. The Liberals denied unanimous consent on November 25, 2005. The motion died on the order paper.