TORONTO - Premier Dalton McGuinty insists he's not a man without a plan, even though the governing Liberals are the only major party that still hasn't released an election platform.

With just 100 days left until the Oct. 6 vote, both the New Democrats and Progressive Conservative have put out their plans for the province.

But McGuinty suggests he's in no hurry to reveal his, saying the Liberal platform will come "in the fullness of time."

He says the document will be a "natural extension" of what his government has been doing over the last eight years to strengthen public services and Ontario's economy.

But McGuinty is ruling out one option: he says he won't change tack on the harmonized sales tax.

Both the Tories and NDP have promised to trim the HST on home heating bills, but won't scrap it entirely.

McGuinty says their refusal to repeal the 13 per cent tax shows that his rivals secretly agree the HST is necessary to keep Ontario competitive.

"The opposition has railed and ranted and criticized and complained about the HST," he said.

"You will notice that they're keeping it. They're keeping it. I think that speaks volumes about how important it is that we transform our tax system."

With pocketbook issues expected to dominate the fall campaign, the Tories have been busy attacking McGuinty as the "taxman" -- a spendthrift leader who will raise taxes again if re-elected.

"Between the health tax, the HST, eco taxes, runaway hydro bills and every other McGuinty Liberal tax grab, life is becoming increasingly unaffordable for families throughout Ontario," Conservative Garfield Dunlop said Monday.

"But the fact that should worry Ontario families the most is this: Dalton McGuinty is not done. There should be no doubt that if given another term, the taxman will increase your taxes once again."

But McGuinty said he understands what it's like to struggle to pay the bills, having grown up in a family of ten and rearing his own children while still in law school.

"We had our third baby, we were in a one-bedroom apartment, I was doing my work on our ironing board," he said.

"So I know a little bit about trying to manage household costs and I will never lose sight of how challenging it can be for families."

However, recent polls indicate the Tories are gaining traction and could be headed for majority territory in the fall.

A recent survey put the Tories at 41 per cent support compared with 26 per cent for the Liberals. It also suggested that McGuinty's low approval rating -- just 36 per cent -- may be hurting his party.

But McGuinty shrugged off the results, saying there are far bigger issues on voters' minds.

"That's just not the kind of thing that weighs heavily on the minds of Ontarians," he said while joining graduating students in Regent Park, one of Toronto's poorest neighbourhoods.

During the visit, he promised a re-elected Liberal government would provide $28.5 million over three years to Pathways to Education, an organization that helps high-school students in low-income communities stay in school.