The Ontario provincial election campaign doesn't officially kick off until tomorrow, but the first punches have already been thrown.

Liberal Leader Dalton McGuinty appeared on LeDrew Live Tuesday night and lashed out at Progressive Conservative Leader Tim Hudak for comments he made regarding a Liberal promise to provide tax credits to businesses that hire immigrants.

Under the plan, which was part of the full Liberal platform released Monday, the province would provide a $10,000 tax credit to businesses that commit to employing an immigrant for a period of at least one year.

The goal of the program would be to get highly skilled and trained immigrants working in their field, as opposed to in rudimentary jobs.

"Just about a year ago Mr. Hudak put forward a proposal very much along the same line, saying he would provide a wage subsidy to any employer that would hire a new Canadian," McGuinty said. "Mr. Hudak has abandoned his principals; he has jettisoned his values and allowed himself to be overrun by the Tea Party element in his party. He is practicing the politics of division, anger, resentment and envy and that is not who we are."

On Tuesday afternoon Hudak told those gathered at a campaign stop in Scarborough that the idea wasn't fair to the tens of thousands of Ontarians looking for work, describing it as a "sweetheart handout."

On Tuesday evening McGuinty took exception to those words.

"It is small, it is petty, it is shallow and it demeans the whole notion of political leadership, "he said. "Our responsibility is to appeal to our best, to bring out the very best we can be. That has how we have improved our schools, that is how we have improved our health care and that is how we have improved our economy."