TORONTO — Gearing up for a "competitive'' provincial election campaign only days away, Progressive Conservative Leader John Tory bristled Monday when his vow to cut $1.5 billion in government spending was compared with the cuts brought in by former Conservative premier Mike Harris.

"When did I use the words 'service reductions?' Did I use those words this morning?'' Tory said testily when asked about Harris's cuts at a news conference highlighting the party's plan to find $1.5 billion in "efficiencies'' within government.

"My mission is to be able to demonstrate value to the taxpayers for their money and improve the level of services they have.''

Although Liberals say the Conservative plan will mean deep cuts to health care and education, Tory continued to distance himself from Harris _ refusing to even utter his name _ saying he would work co-operatively with public service unions to save the province money.

The province can find savings by making better use of government space and time rather than by cutting programs, Tory said.

The Liberal government is holding meetings in downtown Toronto hotels when it could be using provincial buildings, he added. Recent revelations that the government picked up a $695,000 bill for a professional development retreat for Crown attorneys and judges at two Ontario resorts is a perfect example, Tory said.

The government could also put more services online _ including individual health records _ which would save money and improve service, Tory said.

"We've got to change the way we do business,'' he said. "You have to go about this surgically and do it in a thoughtful way.''

But Warren (Smokey) Thomas, president of the Ontario Public Sector Employees Union, said Tory's talk of finding $1.5 billion in "efficiencies'' sets off alarm bells and evokes memories of Harris's Common Sense Revolution.

If Tory is simply talking about holding fewer meetings in hotels, Thomas said he has the union's support. But he said you can't save $1.5 billion that way.

"It strikes fear in the heart of the workforce and the public that consume government services,'' Thomas said, pointing to the Walkerton water tragedy, which was linked to cuts to provincial water inspection.

"I don't think there are any efficiencies left to find. The Common Sense Revolution was all about efficiencies. ... People are still trying to unravel the results of that.''

Finance Minister Greg Sorbara said Tory's plan to cut $1.5 billion from the provincial budget and phase out the $2.6-billion health-care tax means there will be cuts similar to those brought in by Harris.

When considering the amount of money to be trimmed, Sorbara said cutting nurses and teachers become ways of finding "efficiencies.'' Tory's plan "just does not add up unless you factor in dramatic cuts to service,'' he added.

"John Tory has been around balance sheets and expense sheets long enough to know that it's beyond the pale to say there is $1.5 billion (to cut) and that won't have any impact on schools, on hospitals, on municipalities,'' Sorbara said.

"It's just not true.''

Tory can try to distance himself from Harris but he is simply "preaching the same sermon with a gentler voice,'' Sorbara said.

"Mike Harris said he was going to find efficiencies,'' he said, adding the former premier started with social assistance and moved on to health care and education.

But NDP Leader Howard Hampton said the Liberals are on shaky ground when it comes to government spending. This is the same government that doled out $32 million in last-minute grants to multicultural groups without any accountability, and gave themselves a 25 per cent raise before the winter break, he said.

"They've spent a lot of time and a lot of money looking after themselves and trying to buy their re-election rather than looking after the real needs of the majority of people across Ontario,'' Hampton said.