 As Minister of Finance, Cull opposed the federal Liberal push to harmonize the HST in 1996, and brought in two provincial budgets.The 1994 budget brought in a three-year tax freeze, eliminated the property transfer tax for first-time home buyers, exempted green power equipment from sales taxes, and added 8,100 post-secondary education spaces.The 1995 budget extended the three-year tax freeze, increased post-secondary and health care funding, brought in a long-term debt management plan, and imposed a number of cost-savings measures.