Gallant says everything is on the table and he wants suggestions from the public on ways to cut spending and generate revenue.
He says he hopes most of the changes won't affect staffing levels or services but tough decisions will have to be made.
Gallant says the decisions he makes will be spread over the government's four-year mandate.
Highway tolls in New Brunswick were the issue of heated debate in the 1990s.
They were imposed by a former Liberal government but removed in 1999 when the Progressive Conservatives took power.