The Conservative Government of Canada is sneaky, dismissive and diabolical. But stupid? Say it ain't so, Stevo!

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I know the Harper government is callous, sneaky, snide, dismissive, unreliable and even, at times, diabolical. But stupid isn't a word I would ever use to describe a minority government that behaves like a majority while imagining itself a dictatorship.

Until now.

In a series of colossally dumb moves over the past few weeks, Ottawa's Tory machine has managed to transform what could have been spun easily as an honest mistake into a contretemps of "sponsorship scandal" proportions. And it all boils down to campaign financing. (Hey kids, what doesn't?)

Here's the most recent scoop. According to court documents assembled by Elections Canada, an alleged scheme to avoid spending limits during the last general poll in 2006 was conceived at Conservative Party headquarters and forced on local candidates who had no power to refuse to participate, though many, in fact, did. One memo, penned by Michael Donison, the party's president in 2005, stated: "There were two outright refusals -- Beauce and Brome Mississquoi. We have discussed and understood Beauce but what's with Brome? Why should they be allowed to just outright refuse?"

Confused? Here's the back story.

The inelegantly dubbed "in and out" scandal involves a purported attempt by Prime Minister Stephen Harper's Conservatives to pass off national campaign expenses as regional or local costs during the last federal election. Supposedly, it worked this way: Tory headquarters transferred money to 67 candidates, and then instructed them to send it back as payment for advertising. Except, it is charged, the locals didn't actually spend said dollars on their individual election efforts. Instead, the funds may have been used to sweeten the value of the national campaign's media buy, which, if true, would have exceeded Elections Canada limits to the tune of $1.3 million.

To make matters worse, says a recent editorial in the Globe and Mail: "It is alleged that the vast majority of local candidates involved in the scheme proceeded to claim rebates for these 'expenses' -- leading to their being refunded a total of $700,000 in public funds to which they should not have been entitled."

Added the newspaper: "In his past incarnation as president of the National Citizens Coalition, Prime Minister Stephen Harper stridently argued that our campaign finance laws were too rigid. But as Conservative leader, making them more rigid has been a key part of his agenda. Seeking to strike a contrast with the scandal plagued Liberals during the last election, he campaigned heavily on the promise of a new 'accountability act' -- legislation that was quickly introduced once the Tories formed a government. A deep and abiding faith in strict election laws, in other words, was a major component of the Conservative message. Now, accused of breaking such a law, the party has responded by lashing out at the officials charged with enforcing them."

Indeed, throughout, the Conservatives have insisted they have done nothing unethical or illegal, and have employed their formidable powers of deflection to make the case that the Liberals comported themselves in exactly the same way prior to the polls two years ago. The claim is not, in fact, accurate; but even it were, it's a discreditable, ludicrous and hilarious defence for a government that campaigned and won on the strength of its commitment to "open, ethical and accountable" public administration.

Even funnier are the shenanigans of the past week: An RCMP raid on Tory headquarters in Ottawa, after which some party faithful all but characterized the nation's police force as Elections Canada's private goon squad; a last-minute attempt by senior Conservative officials to spin the national media their way; bitter recriminations against electoral officers who are lawfully obliged to get to the bottom of the mess; and a stiff-necked refusal by members of Harper's inner circle to lay all of their cards on the table.

Oh what a tangled web we weave. The simplest and smartest thing for the government to do, of course, is to co-operate fully, openly and genially with the Elections Canada investigation. If honest mistakes were made, then own up to them and move on. If dishonesty, corruption and guile tainted the electoral process two years ago, then apologize to Canadians, excise the cancer from the body politic and ensure that it never reappears.

Anything else would just be. . .well, stupid.

Reach Alec Bruce via www.thebrucereport.com