TORONTO - The opposition will focus on jobs, cuts to health services, the $25-billion deficit and the harmonized sales tax when the Ontario legislature resumes sitting Tuesday, while the government promises legislation to create all-day learning for four-and five-year-olds.

It's the Liberal's "reckless and out of control spending" that has landed Ontario with a record budget shortfall, said Progressive Conservative Leader Tim Hudak.

"Dalton McGuinty is currently spending $2.8 million more per hour, 24 hours a day, than he takes in in revenue from the taxpayers," complained Hudak. "That is simply unsustainable."

Jobs and the economy are the top issues facing Ontario, added Hudak.

Hospitals across Ontario are cutting services, cancelling elective surgeries and laying off staff to comply with a provincial law that they not run deficits, but at the same time the Liberal government is giving businesses huge tax breaks, said NDP Leader Andrea Horwath.

"If we can afford $4.5 billion in corporate tax giveaways, then certainly we can afford to invest in our hospitals and health services," said Horwath. "We need innovative solutions to control health spending, not unfocused cuts made in a scramble to balance the budgets."

The Liberals will pit their economic plan against the mud slinging and criticism expected from the opposition, "which seems to be against everything," said one Liberal source.

The government will also propose an all-party resolution asking the federal Conservative government to use its March 4 budget to work with Ontario "to deliver on our plan to strengthen the economy."

Even though Ontario's politicians are returning to the legislature Tuesday for the first time since their Christmas break, they will very quickly find themselves with at least another week off when Premier Dalton McGuinty prorogues the house.

The Liberals are more than halfway through their second mandate, and McGuinty wants to introduce a throne speech outlining the government's plans for the next two years. To do that, he will have to prorogue the legislature first.

He's still not saying exactly when he'll prorogue, or for how long, but the premier has admitted to concern about the procedural move after the backlash faced by Prime Minister Stephen Harper when he prorogued Parliament in December until after the Olympics.

The throne speech, which will outline the government's general plans, will be followed in late March by a budget, which McGuinty has said will detail how the Liberals will eliminate the $25-billion deficit and when.

There will be at least five empty seats when the members return Tuesday. Liberal Glen Murray, who won a Toronto byelection Feb. 4, hasn't been sworn in yet, and there are byelections scheduled for March 4 to fill seats vacated in Ottawa and Brockville by Liberal Jim Watson and veteran Conservative Bob Runciman.

There are also two Tories still on suspension for holding a two-day sit-in last fall to protest the lack of public hearings on the HST, but there's speculation Randy Hillier and Bill Murdoch could be let back in by Speaker Steve Peters if they apologize.

If not, the pair will automatically be allowed to return after McGuinty prorogues because their suspensions were for the length of one legislative session.