COBOURG, ONT. — The PCs took their campaign against “corporate welfare” to a plastics plant that got $2 million from Ontario taxpayers in 2011 to create “up to 350 new jobs.”

Now, the Horizon Plastics factory has just over 200 employees.

Progressive Conservative Leader Tim Hudak said Wednesday his plan to slash corporate taxes by 30 per cent is a better way to create jobs by treating all businesses equally.

“I’m not going to give you a grant but I’m not going to give your competitor down the road a grant, either,” Hudak said as Horizon president Peter Garvey stood nearby.

Hudak came under fire earlier in the day from Liberal Leader Kathleen Wynne in Windsor, charging his approach would “destroy” Ontario’s prized auto industry by refusing to provide aid in a global competition for high-paying advanced manufacturing work.

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The NDP’s Andrea Horwath has said she opposes “no strings attached” corporate handouts, arguing job guarantees are needed.

Hudak’s campaign event left questions swirling about the grant to Horizon from the former Dalton McGuinty government’s “innovation development fund” to commercialize new technology for producing stronger plastic using fewer raw materials and less energy.

When the grant was made, a Liberal government news release quoted Garvey saying Horizon was “excited, energized and eager to use the support we are receiving in order to develop and produce new, innovative products.”

A Conservative release Wednesday quoted Garvey as saying “lower taxes and energy costs will help keep manufacturing industry in Ontario and stem the losses.”

Hudak was asked if the company president — who declined to speak with the Star and did not return a subsequent telephone call — had been turned into a political pawn.

“Go easy on Peter Garvey . . . here’s a guy who wants to make sure he’s got people on the payroll. Ten years ago he had about 400 on payroll. Now there’s slightly over half of that . . . I want to see them get back over 400 and more,” said Hudak.

“If your taxes were going through the roof and your energy bill was skyrocketing, I don’t blame any business leader for trying to get that money back,” he added, speaking of the grant.

“I’ll lower taxes for all employers to put more people on the payroll . . . they benefit a lot more from lower taxes and more affordable energy and Peter agrees with me on that.”

Hudak blamed the Liberal government of the last 10 years for doubling energy costs and helping to chase 300,000 manufacturing jobs out of the province.

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“That machine doesn’t run on air,” he said, pointing to a massive mechanism producing the sheets of lattice.

“I want to see an Ontario with more blue collars and fewer bureaucrats,” he added, a reference to his plan to cut 100,000 public sector jobs while creating one million private sector positions.