The CPC is not the same party as the Liberal Party even though O'Toole foolishly tried to shift left a bit in a vain attempt to attract Liberal voters.
The CPC is for lower taxes, not the Liberals. The CPC supports Israel's right to exist and defend itself against Islamic terrorists like Hamas or the Iranian regime, etc. while Justin and the Liberals tend to be Islamist apologists and Sharia law apologists.
There are plenty of other differences, but if you see some similarities, that's due in part to the Conservatives being centre-right and Liberals generally being centre-left, so they have the centre in common. That's not a bad thing and is a way for any disgruntled Liberal voters (like I used to be after 9/11 and Liberal pandering to Islamists) to jump ship to vote and/or join Conservatives instead just like I did many years ago.