According to statscan, there is about 4.2 million working Canadians who earn between 35 and 50k. You add another 3+ million when you include those making over 25k, but I expect some of these are not full time workers. Regardless, that's a pretty significant amount of full time working people who will receive no (or next to no) benefit from the LPC plan to give tax breaks to 'middle class' Canadians.
http://www.statcan.gc.ca/tables-tabl...il105a-eng.htm