The Higgs government created fiscal room to reduce taxes in New Brunswick.
With interest rates rising, it's all the more important for governments to carefully manage money.
The province ranked ninth in small business startups, a key measure of entrepreneurship.
The budget projects $40 million in personal income tax relief for more than 400,000 tax filers.
A $170 per tonne carbon tax will cost the province an estimated 2,200 jobs.
Between 2014 and 2018, business investment in New Brunswick declined by 0.1 per cent annually.