It is a five point plan. Since five is a small enough number to fit into my short attention span, let's have a look.
Point one: reduce taxes and debt. Who could argue with that idea? Pay no attention to the conflict of trying to reduce debt with less in the way of revenues.
Point two: make energy more affordable. I assume that "affordable" means "cheaper". Who could argue with that? Pay no attention to the fact that messing around with hydro rates in the past is why we have a "debt retirement charge" and ridiculously antiquated infrastructure, and that a subsidy on energy prices (which is what "making it cheaper" comes down to) puts more pressure on the low-tax vs no-debt conflict raised in point one.
Point three: train more skilled workers. Who could argue with that? Pay no attention to the fact that governments and parties have said this constantly since time immemorial -- to the point that the heavily advertised federal jobs program from 2013 never actually existed -- and frankly it never seems to make any difference. Even if it were to actually happen, Training up skilled workers economically only serves to increase the number of those skilled workers available, diluting the talent pool and depressing wages (supply increases, price decreases).
Point four: increase trade with our neighbours. Who could argue with that? Well, first someone would have to understand it. I sure don't, what hope does Joe Plumber of understanding it?
Point five: reduce the bureaucracy that is preventing people from starting, or moving their business to Ontario. Who could argue with that? Again, pay no attention to the fact that political parties have said this forever and it nothing ever seems to change.
So this "million jobs plan" seems to boil down to stereotypical pandering to the conservative base (lower taxes, less government, and "free trade"), one stereotypical non-promise (more training), and one naked populist plank (more affordable energy).
Figuring out exactly how this will all net "one million jobs" (125000 per year over the next eight years) is left as an exercise for the voter.