If taxpayers spend the refund out of province, that’s less money that would be spent on economic activity in the province. This supports the author’s point that the proposal won’t result in a net increase in spending in the province.

Whether the refund is in one lump sum or multiple payments doesn’t change the overall amount of the refund or whether the need to balance the budget necessitates new taxes or firing workers.

The taxpayers’ emotions have no clear impact on this argument. The author’s reasoning relates to the need to balance the budget and recoup the $600 million being refunded.

This answer describes a solution that doesn’t involve refunding $600 million to taxpayers. But the conclusion is about the refund and whether it will achieve its goal. Pointing out that we can do something besides a refund doesn’t undermine the author’s point.

This points out how the need to balance the budget doesn’t require new taxes or firing workers. If we could keep workers and recoup $600 million by saving on out-of-province expenditures, then we don’t need to tax the province’s taxpayers or fire workers.