Baillie said in a speech at the Nova Scotia Community College in the Halifax suburb of Dartmouth that a Conservative government would cut the harmonized sales tax.
"We will lower the HST back to 13 per cent, putting that money back in the pockets of Nova Scotian families," Baillie said in the speech provided by email.
Baillie also vowed to freeze power rates and move towards renewable energy.
"Until we decide to buy renewable energy at a pace that Nova Scotians can afford, there is a long-term hidden tax on your power bills," Baillie said. "We will freeze power rates by buying as much renewable energy as we can afford within the current rates."
Baillie said money spent on health care administration would be better invested in reducing the number of people waiting to receive long-term care.
The Tory leader slammed the New Democrat's assistance packages — like the $124.5-million for the former NewPage Port Hawkesbury paper mill — saying it was wasteful spending.
He said that money should have been put towards retraining.
The province's majority NDP government is not required to call an election until 2014.