April 7, 1916

LIB
CON

William Thomas White (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir THOMAS WHITE:

They have the power to exercise judicial functions, to send for witnesses and take evidence, and generally adjudicate on the matter under consideration.

Topic:   TAXATION OF PROFITS.
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LIB

Alexander Kenneth Maclean

Liberal

Mr. A. K. MACLEAN:

What will be the area over which each board will have jurisdiction?

Topic:   TAXATION OF PROFITS.
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CON

William Thomas White (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir THOMAS WHITE:

I have not fully determined that, but I think it would make for the convenience of the public if there were a board for each province, or at least for each section of the country, if the country could be divided into sections. I think it would be the object of the Government to provide sufficient boards to ensure the prompt hearing of appeals against assessments. My present view is that there should be a board for each province, but it may be found that a board of reference may be able to serve more than one province.

Topic:   TAXATION OF PROFITS.
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LIB
CON

William Thomas White (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir THOMAS WHITE:

I should think not; an allowance of so much per day would probably cover the case.

Topic:   TAXATION OF PROFITS.
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LIB

Alexander Kenneth Maclean

Liberal

Mr. A. K. MACLEAN:

Has the minister in mind any class from which he will select the members of the board? I have had suggestions made to me by business men in my own province that it would be undesirable to appoint business men to the position. I suppose that,the objectors think that if men in general mercantile business were appointed, in a small province, they would obtain a knowledge of other people's business which would not be desirable. There might be something in the practice in Ontario where county court judges are not appointed for the district in which they have practised.

Topic:   TAXATION OF PROFITS.
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CON

William Thomas White (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir THOMAS WHITE:

We certainly desire to have boards composed of men of ability and standing and absolute fairness; in other words, high-class men.

Topic:   TAXATION OF PROFITS.
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LIB

Alexander Kenneth Maclean

Liberal

Mr. A. K. MACLEAN:

And men who are not known as extreme party followers. If they are high-class men, of course they will not be affected by partisanship.

Topic:   TAXATION OF PROFITS.
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CON

William Thomas White (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir THOMAS WHITE:

Does my hon. friend think there are any extreme partisans in Canada now, in the midst of the war?

Topic:   TAXATION OF PROFITS.
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LIB
CON

William Thomas White (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir THOMAS WHITE:

It being a business tax, I see the force of the suggestion of my hon. friend, and possibly it might be well to have members of the legal profession or county court judges. I shall give the matter very careful consideration. Certainly my own intention is to appoint high-class men, who will deal with absolute fairness with all appeals coming before them; because they will be exercising judicial functions, and the rights of the public must be protected.

Topic:   TAXATION OF PROFITS.
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LIB

Edward Walter Nesbitt

Liberal

Mr. NESBITT:

I would like to protest

against the minister's last suggestion, that they may be lawyers or judges. No county court judge whom I know knows any more about a business statement than a hen knows about holy water. The great mass of lawyers know nothing about business statements. There may be some lawyers who know something about business, but very few, according to my knowledge.

Topic:   TAXATION OF PROFITS.
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?

Some hon. MEMBERS:

Order.

Topic:   TAXATION OF PROFITS.
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LIB

Alexander Kenneth Maclean

Liberal

Mr. A. K. MACLEAN:

Is my hon. friend not aware that most business statements are made by lawyers?

Topic:   TAXATION OF PROFITS.
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LIB

Edward Walter Nesbitt

Liberal

Mr. NESBITT:

So far as my section of

the country is concerned, no lawyer makes any business statement that I know of; the business men make the statements them-iselves. I think that the referees should be business men. I do not think that because they know something about the other man's business they would peddle. I will endorse my hon. friend's suggestion that partnership should be kept out as much as possible; but, whether manufacturers, commercial men, or accountants, the referees should certainly be business men who understand the compiling of business statements.

Topic:   TAXATION OF PROFITS.
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Section agreed to. On section 10-return required, partnerships, etc.; enlarging time:


LIB

Alexander Kenneth Maclean

Liberal

Mr. A. K. MACLEAN:

I suppose that

under section 10 the liability is imposed upon every person liable to be taxed to deliver a return without notice. I assume that the department will in some way endeavour to send out some notice.

Topic:   TAXATION OF PROFITS.
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CON

William Thomas White (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir THOMAS WHITE:

The statute must take this form in order to create the obligation, but we shall have complete lists made and copies of the Act sent out with the forms to be filled in and returned.

Topic:   TAXATION OF PROFITS.
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LIB

Alexander Kenneth Maclean

Liberal

Mr. MACLEAN:

Does this section or any following section follow the English Act?

Topic:   TAXATION OF PROFITS.
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April 7, 1916