I highly recommend taking a look through pages like this: https://www.policyalternatives.ca/news-research/platform-crunch-3-every-party-is-promising-tax-cuts-and-cash-transfers/

Its really interesting to see how the proposed changes actually benefit different income brackets. TLDR: Proposed income tax changes from the Conservatives and Liberals predominantly benefit the richest tax bracket(s). If you happen to be in those tax brackets, I can see how conservative policies might 'appeal' to that demographic.

In general, when parties propose tax cuts (unless very thoughtfully targeted), they benefit the rich - who already have ample financial resources to pay for things they might need (like healthcare, private education for their children, etc.), while those who get net benefit from taxation through services are net losers from tax cuts... Because cutting taxes necessitates some reductions in service funding to balance the books. (I'm always fascinated when low income voters vote conservative as opposed to NDP.)