While this culd be beneficial to urbanites since they generally use less gas anyway, so they'd just bask in lower income taxes, these same lower income taxes will likely pale in comparison to a big tax hike for suburbanites who work downtown.
You're for or against a gas tax. for me, I'm for it, but then again, I'm not a big tax guzzler either, so in that respect it's just like cigarette or alcohol taxes; the higher the better, since all I notice from it is lower income tax.
What about you? I'd imagine that 'ruralites' might not like it too much except perhaps for the few who live and work in town centres. Food prices might increase in the downtown cores of big cities like toronto I'd imagine, but not much in small towns, so I suppose that would be an advantage there, shifting most of the tax burden onto suburbanites overall?