Negotiations to end the political standoff over Quebec's budget and avoid a summer election appear to be at an impasse.
The hang-up remains the proposed $950-million tax cut by the Liberals, who were returned with a minority government in the March 26 election.
The Liberals refuse to budge on that tax cut.
"Today we feel that lowering taxes for people who get up in the morning and pay income tax, it is their turn, and we want to stick to that plan," Finance Minister Monique Jerome-Forget said Wednesday in Quebec City.
The Liberals put an additional $60 million in spending on the table for health and education.
The third-place Parti Quebecois wanted an additional $300 million in spending -- and the cancellation of part of the tax cut for well-off Quebecers.
"We think that the tax cuts offered to the people earning more than $75,000 is too high when you take into consideration the urgent needs in education, health care and the regions," said the PQ's Francois Legault.
The PQ wants the tax cut for upper-income types to be cut by $600 per year.
Forget rejected the offer, saying, "What I propose today is a very responsible offer."
The right-leaning Action democratique du Quebec doesn't appear to be interested in negotiating a compromise and will vote against the budget on Friday, she said.
The Liberals hold 48 seats, the ADQ 41 and the PQ 36 seats in the 125-seat legislature.
If the budget is defeated, a summer election would likely be triggered, and Quebecers would face an early July vote.
In Quebec City, CTV Montreal's John Grant said the budget's defeat is looming larger, but another day remains to see if the Liberals and PQ can bridge their $240-million gap.
Meanwhile, a new CROP poll indicates that if an election were held today, the ADQ would form a minority government.
They had the support of 32 per cent of Quebecers, while the Liberals had 28 per cent and the PQ 27 per cent.
The poll was conducted between May 17 and 28 and has a margin of error of plus or minus 3.1 percentage points, so the three parties are in a statistical three-way tie.
Pauline Marois, the PQ's leader in waiting, was most popular at 33 per cent. The ADQ's Mario Dumont is right behind at 32 per cent, while Liberal Premier Jean Charest trails at 23 per cent.
Two-thirds of respondents said they didn't want an election.
With a report from CTV Montreal's John Grant in Quebec City