March 21, 1933


476a. Glassware and other scientific apparatus for laboratory work in public hospitals; apparatus for sterilizing purposes, including bedpan washers and sterilizers but not including washing or laundry machines; all for the use of any public hospital, under regulations prescribed by the Minister; 480. Crutches or specially constructed staffs for cripples; 538. Binder twine or twine for harvest binders; 663b. Articles which enter into the cost of the manufacture of fertilizers, when imported for use exclusively in the manufacture of fertilizers; 666. Nitro-glycerine, giant powder, nitro and other explosives; 667. Blasting and mining powder; 682. Fish hooks, for deep-sea or lake fishing, not smaller in size than number 2.0; bank, cod, pollock and mackerel fish lines; and mackerel herring, salmon, seal, seine, mullet, net and trawl twine in hanks or coil, barked or not-in variety _ of sizes and threads-including gilling thread in balls, and head ropes for fishing nets; marline, and net norsels of cotton, hemp or flax; and fishing nets or seines, and manila rope, not exceeding one and one-half inches in circumference, when used exclusively for the fisheries, not to include hooks, lines, nets or ropes commonly used for sportsmen's purposes; 692. Coins, cabinets of; collections of medals and collections of postage stamps; medals of gold, silver or cooper, and oilier metallic articles actually bestowed as trophies or prizes and received and accepted as honorary distinctions, and cups or other metallic prizes (not usual merchantable commodities), won in bona fide competitions; 695a. Paintings in oil or water colours, and pastels, valued at not less than twenty dollars each; paintings and sculptures by artists domiciled in Canada but residing temporarily abroad tor purposes of study, under regulations by the Minister; 696. Philosophical and scientific apparatus, utensils, instruments, and preparations, including boxes a-nd bottles containing the same; maps, photographic reproductions, casts as models, _ etchings, lithographic prints or charts; mechanical equipment of a class or kind not made in Canada. All articles in this item, when specially imported in good faith for the use and by the order of any society or institution incorporated or established solely for religious, philosophical, educational, scientific or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any public hospital, college, academy, school, or seminary of learning in Canada, and not for sale, under regulations prescribed by the Minister ; 700. Animals and articles brought into Canada temporarily and for a period not exceeding three months, for the purpose of exhibition or of competition for prizes offered by any agricultural or other association; provided a bond shall be first given in accordance with regulations prescribed by the Minister, with the condition that the full duty to which such animals or _ articles would otherwise be liable shall be paid in case of their sale in Canada, or if not re-exported within the time specified in such bond; 701. Menageries, horses, cattle, carriages and harness of, under regulations prescribed by the Minister; 702. Carriages for travellers, and carriages laden with merchandise, not to include circus troupes or hawkers, under regulations prescribed by the Minister; 703. Travellers' baggage, under regulations prescribed by the Minister; 704. Apparel, wearing and other personal and household effects not merchandise, of British subjects dying abroad, but domiciled in Canada; books, pictures, family plate or furniture, personal effects and heirlooms left by bequest; Articles and materials to be used exclusively in the manufacture of goods enumerated in customs tariff items: 281, 281a, 391a, 406a, 406b, 409a, 409b, 409c, 409d, 409e, 409f, 409g, 409i, 409j, 409k, 409n, 410b, 411, 411a, 411b, 439c. 440k, 442, 442a. 476, 476a, 480, 538, 663, 663a, 663b, 666, 667, 696. Materials, not to include plant equipment, consumed in process of manufacture or production, which enter directly into the cost of goods enumerated in customs tariff items: 281, 281a, 391a, 406a, 406b, 409a, 409b, 409c, 409d, 409e, 409f, 409g, 409i, 409j, 409k, 409n, 410b, 411, 411a, 411b, 439c, 440k, 442a, 476, 476a, 480, 538, 663, 663a, 666, 667, 696. 11. That Schedule IV to the said Act, as enacted by chapter fifty-four of the Statutes of 1932 enumerating articles exempt for fifty per cent of the sales tax, be repealed and the following substituted as Schedule IV: Schedule IV All articles manufactured or produced by the labour of the blind in institutions in Canada established for their care or under the control or direction of such institutions. 12. That Schedule V to the said Act, as enacted by section sixteen and referred to in section twelve of chapter fifty-four of the Statutes of 1932, be repealed and the following substituted as Schedule V: Schedule V Articles on which other excise taxes are imposed on importation by Part XI of this Act; raw leaf tobacco when imported by licensed tobacco or cigar manufacturers; material for the manufacture of binder twine for export, when imported by the manufacturers thereof; British and Canadian coin and foreign gold coin, bullion and unmanufactured gold; fish and other products of the fisheries of Newfoundland; fish caught by fishermen in vessels registered in Canada or owned by any person domiciled in Canada, and the products thereof carried from the fisheries in such vessels; donations of clothing for charitable purposes; bibles; fertilizers; animals for the improvement of stock; boards, planks and deals of fir, spruce pine, hemlock or larch, in the rough, or not further manufactured than planed or dressed on one side, when imported from a country which admits free of duty similar lumber imported from Canada; goods enumerated in customs tariff items 173, 364, 460, 700, 702, 703, 704, 705, 705a, 706, 707, 708 and 709. 13. That any enaetement founded on paragraphs five, six, seven, eight, nine, ten, eleven and twelve of this resolution shall be deemed to have come into force on the twenty-second day of March, one thousand nine hundred and thirty-three, and to have applied to all goods The Budget-Mr. Rhodes imported or taken out of warehouse for consumption on and after that date, and to have applied to goods previously imported for which no entry for consumption was made before that date. 14. That any enactment founded on paragraphs two, three and four of this resolution shall be deemed to have come into force on the first day of May, one thousand nine hundred and thirty-three.


INCOME WAR TAX ACT


Resolved, that it is expedient to amend the Income War Tax Act and to provide:- 1. That the exemption granted to a married person or a widow or widower with a dependent child be reduced to $2,000 and the exemption for all other persons be reduced to $1,000; 2. That the exemption heretofore afforded to householders as defined shall be abolished; 3. That the exemption for a dependent child or grandchild be $400; 4. That the exemption for a dependent parent, grandparent, brother or sister be the actual amount expended by a taxpayer up to a maximum exemption of $400 for each such dependent person; 5. That the exemption of $2,000 heretofore afforded to corporations and joint stock companies be abolished; 6. That the graduated rates of tax applicable to persons other than corporations and joint stock companies shall be the rates set forth in the following schedule; 7. That the rate of tax applicable to corporations shall be twelve and one-half per centum; 8. That where a corporation elects to file a consolidated return, the corporate rate of tax shall be thirteen and one-half per centum; 9. That the additional rate of tax heretofore provided in respect of incomes in excess of $5,000 shall not apply to corporations; 10. That all bearer coupons, coupon certificates or dividend warrants issued by Canadian debtors in respect of which any interest or dividends are payable and all similar bearer coupons and dividend cheques issued by British or foreign debtors which are cashed by residents of Canada must have attached thereto a duly completed ownership certificate on the form prescribed; 11. That a tax of five per centum shall be imposed at the source on all dividends or interest paid or credited by Canadian debtors to non-residents of Canada; 12. That a tax of five per centum shall be imposed at the source on all dividends or interest payable by Canadian debtors and cashed by Canadian residents at a premium over par of Canadian funds; 13. That rents and royalties which are payable by Canadian debtors to non-residents of Canada shall have deducted at the source a tax of twelve and one-half per centum subject to adjustment on assessment of the Income Tax Return filed by the non-resident. 14. That provision be made to clarify and to render more certain and effective Section 13 of the said Act; 15. That provision be made for the limitation of certain allowances and expenses charged by companies in respect to amounts paid to relatives of shareholders, bonuses to officers and fees to directors; 16. That interest on indebtedness and taxes on productive property shall be rateably apportioned between income from sources exempt and those not exempt from Income Tax, provided that in no case shall such interest or taxes be apportioned against a taxpayer's income from his chief occupation or business; 17. That any enactment founded on paragraphs one to nine, both inclusive, and paragraphs fifteen and sixteen, shall be deemed to have come into force at the commencement of the 1932 taxation period and to be applicable thereto and to fiscal periods ending therein, and to all subsequent periods; 18. That any enactment founded on the provisions of paragraphs ten, eleven and twelve of this Resolution shall be deemed to have come into force on the first day of April, 1933, and shall be applicable to all payments made or received on or after such date and to any coupons, coupon certificates or dividend warrants which are redeemable on or after the said 1st April, 1933; 19. That any enactment founded on the provisions of paragraph thirteen of this Resolution shall be deemed to have come into force on the 22nd day of March, 1933, and shall be applicable to all payments made on and after the said date.


FIRST SCHEDULE


Rates of Tax Applicable to Persons other than Corporations and Joint Stock Companies On the first $1,000 of Net Income or any portion thereof in excess of Exemptions 3 per centum, or $30 upon Net Income of $1,000; and upon Net Income in excess of $1,000 and not in excess of $2,000, 4 per centum in addition on such excess, or $70 upon Net Income of $2,000; and upon Net Income in excess of $2,000 and not in excess of $3,000, 5 per centum in addition on such excess, or $120 upon Net Income of $3,000; and upon Net Income in excess of $3,000 and not in excess of $4,000, 6 per centum in addition on such excess, or $180 upon Net Income of $4,000; and upon Net Income in excess of $4,000 and not in excess of $5,000, 7 per centum in addition on such excess, or $250 upon Net Income of $5,000; and upon Net Income in excess of $5,000 and not in excess of $6,000, 8 per centum in addition on such excess, or $330 upon Net Income of $6,000; and upon Net Income in excess of $6,000 and not in excess of $7,000, 9 per centum in addition on such excess, or $420 upon Net Income of $7,000; and upon Net Income in excess of $7,000 and not in excess of $S,000, 10 per centum in addition on such excess, or $520 upon Net Income of $8,000; and upon Net Income in excess of $8,000 and not in excess of $9,000, 11 per centum in addition on such excess, or $630 upon Net Income of $9,000; and upon Net Income in excess of $9,000 and not in excess of $10,000, 12 per centum in addition on such excess, or The Budget-Mr. Rhodes



$750 upon Net Income of $10,000; and upon Net Income in excess of $10,000 and not in excess of $11,000, 13 per centum in addition on *uch excess? or $880 upon Net Income of $11,000; and upon Net Income in excess of $11,000 and not in excess of $12,000, 14 per centum in addition on *ueh excess, or ^$1,020 upon Net Income of $12,000; and upon Net Income in excess of $12,000 and not in excess of $13,000, 15 per centum in addition on such excess, or $1,170 upon Net Income of $13,000; and upon Net Income in excess of $13,000 and not in excess of $14,000, 16 per centum in addition on such excess, or $1,330 upon Net Income of $14,000; and upon Net Income in excess of $14,000 and not in excess of $15,000, 17 per centum in addition on such excess, or $1,500 upon Net Income of $15,000; and upon Net Income in excess of $15,000 and not in excess of $16,000, 18 per centum in addition on such excess, or $1,680 upon Net Income of $16,000; and upon Net Income in excess of $16,000 and not in excess of $17,000, 19 per centum in addition on such excess, or $1,870 upon Net Income of $17,000; and upon Net Income in excess of $17,000 and not in excess of $18,000, 20 per centum in addition on such excess, or $2,070 upon Net Income of $18,000; and upon Net Income in excess of $18,000 and not in excess of $19,000, 21 per centum in addition on such excess, or $2,280 upon Net Income of $19,000; and upon Net Income in excess of $19,000 and not in excess of $20,000, 22 per centum in addition on such excess, or $2,500 upon Net Income of $20,000; and upon Net Income in excess of $20,000 and not in excess of $25,000, 23 per centum in addition on such excess, or $3,650 upon Net Income of $25,000; and upon Net Income in excess of $25,000 and not in excess of $30,000, 24 per centum in addition on such excess, or $4,850 upon Net Income of $30,000; and upon Net Income in excess of $30,000 and not in excess of $35,000, 25 per centum in addition on such excess or $6,100 upon Net Income of $35,000; and upon Net Income in excess of $35,000 and not in excess of $40,000, 26 per centum in addition on such excess, or $7,400 upon Net Income of $40,000; and upon Net Income in excess of $40,000 and not in excess of $45,000, 27 per centum in addition on such excess, or $8,750 upon Net Income of $45,000; and upon Net Income in excess of $45,000 and not in excess of $50,000, 28 per centum in addition on such excess, or $10,150 upon Net Income of $50,000; and upon Net Income in excess of $50,000 and not in excess of $55,000, 29 per centum in addition on such excess, or $11,600 upon Net Income of $55,000; and upon Net Income in excess of $55,000 and not in excess of $60,000, 30 per centum in addition on such excess, or $13,100 upon Net Income of $60,000; and upon Net Income in excess of $60,000 and not in excess of $65,000, 31 per centum in addition on such excess, or (Mr. Rhodes.] $14,650 upon Net Income of $65,000; and upon Net Income in excess of $65,000 and not in excess of $70,000, 32 per centum in addition on such excess, or $16,250 upon Net Income of $70,000; and upon Net Income in excess of $70,000 and not in excess of $75,000, 33 per centum in addition on such excess, or $17,900 upon Net Income of $75,000; and upon Net Income in excess of $75,000 and not in excess of $80,000, 34 per centum in addition on such excess, or $19,600 upon Net Income of $80,000; and upon Net Income in excess of $80,000 and not in excess of $85,000, 35 per centum in addition on such excess, or $21,350 upon Net Income of $85,000; and upon Net Income in excess of $85,000 and not in excess of $90,000, 36 per centum in addition on such excess, or $23,150 upon Net Income of $90,000; and upon Net Income in excess of $90,000 and not in excess of $95,000, 37 per centum in addition on such excess, or $25,000 upon Net Income of $95,000; and upon Net Income in excess of $95,000 and not in excess of $100,000, 38 per centum in addition on such excess, or $26,900 upon Net Income of $100,000; and upon Net Income in excess of $100,000 and not in excess of $110,000, 39 per centum in addition on such excess, or $30,800 upon Net Income of $110,000; and upon Net Income in excess of $110,000 and not in excess of $120,000, 40 per centum in addition on such excess, or $34,800 upon Net Income of $120,000; and upon Net Income in excess of $120,000 and not in excess of $130,000, 41 per centum in addition on such excess, or $38,900 upon Net Income of $130,000; and upon Net Income in excess of $130,000 and not in excess of $140,000, 42 per centum in addition on such excess, or $43,100 upon Net Income of $140,000; and upon Net Income in excess of $140,000 and not in excess of $150,000, 43 per centum in addition on such excess, or $47,400 upon Net Income of $150,000; and upon Net Income in excess of $150,000 and not in excess of $175,000, 44 per centum in addition on such excess, or $58,400 upon Net Income of $175,000; and upon Net Income in excess of $175,000 and not in excess of $200,000, 45 per centum in addition on such excess, or $09,650 upon Net Income of $200,000; and upon Net Income in excess of $200,000 and not in excess of $225,000, 46 per centum in addition on such excess, or $81,150 upon Net Income of $225,000; and upon Net Income in excess of $225,000 and not in excess of $250,000, 47 per centum in addition on such excess, or $92,900 upon Net Income of $250,000; and upon Net Income in excess of $250,000 and not in excess of $275,000, 48 per centum in addition on such excess, or $104,900 upon Net Income of $275,000; and upon Net Income in excess of $275,000 and not in excess of $300,000, 49 per centum in addition on such excess, or $117,150 upon Net Income of $300,000; and upon Net Income in excess of $300,000 and not in excess of $325,000, 50 per centum in addition on such excess, or Relief Act, 1933 $129,650 upon Net Income of $325,000; and upon Net Income in excess of $325,000 and not in excess of $350,000, 51 per centum in addition on such excess, or $142,400 upon Net Income of $350,000; and upon Net Income in excess of $350,000 and not in excess of $375,000, 52 per centum in addition on such excess, or $155,400 upon Net Income of $375,000; and upon Net Income in excess of $375,000 and not in excess of $400,000, 53 per centum in addition on such excess, or $168,650 upon Net Income of $400,000; and upon Net Income in excess of $400,000 and not in excess of $450,000, 54 per centum in addition on such excess, or $195,650 upon Net Income of $450,000; and upon Net Income in excess of $450,000 and not in excess of $500,000, 55 per centum in addition on such excess, or $223,150 upon Net Income of $500,000; and upon Net Income in excess of $500,000, 56 per centum in addition on such excess. On motion of Mr. Ralston, the debate was adjourned.


UNEMPLOYMENT AND FARM RELIEF

CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932


The house resumed from Monday, March 20, consideration in committee of the following proposed resolution-Mr. Gordon. Mr. Hanson (York-Sunbury) in the chair; Resolved, that it is expedient to introduce a measure to continue in force the provisions of the Relief Act, 1932, until the 31st of March, 1934.


LIB

Olof Hanson

Liberal

The CHAIRMAN (Mr. Hanson, York-Sunbury) :

The debate is on the second amendment. Shall the amendment carry?

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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CON

Richard Bedford Bennett (Prime Minister; President of the Privy Council; Secretary of State for External Affairs)

Conservative (1867-1942)

Mr. BENNETT:

The amendments are all

carried.

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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LIB

Ernest Lapointe

Liberal

Mr. LAPOINTE:

What is the nature of

the second amendment?

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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LIB

William Lyon Mackenzie King (Leader of the Official Opposition)

Liberal

Mr. MACKENZIE KING:

The minister

was to give as some information which would enable us to form an idea as to the basis, if any, on which he was estimating the amounts that would be necessary for the next year. Can he tell us what was paid out to assist in defraying the cost of the sale and distribution of products of field, farm, sea, river and mine during the last year under this act?

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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CON

George Gordon

Conservative (1867-1942)

Mr. GORDON:

The only direct payment

was the sum of S3,000 for the fitting up of one of the ships for the cattle trade, I believe.

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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LIB

William Lyon Mackenzie King (Leader of the Official Opposition)

Liberal

Mr. MACKENZIE KING:

From the statement which has just been made by the Minister of Finance it is evidently intended that certain payments shall be made which will facilitate the export of cattle and the like from this country. Is the money for that purpose to come out of the relief fund?

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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CON

George Gordon

Conservative (1867-1942)

Mr. GORDON:

I assume it would. The

act makes provision for the payment out of the consolidated revenue fund of such sums as may be expediently paid for that purpose.

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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LIB

William Lyon Mackenzie King (Leader of the Official Opposition)

Liberal

Mr. MACKENZIE KING:

It seems to me that is confusing the issue very much-The resolution before us is for the relief of unetaployment. Surely the minister cannot justify paying out of funds voted for relief purposes moneys to assist producers in the export of their produce, using moneys intended to relieve the unemployed to bonus those who have employment.

At the moment I do not take any exception to money being used to assist in the export of live stock and products of different kinds, but I do take exception to this parliament voting money for relief which is to be used for the purpose of subsidizing producers or exporters.

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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CON

George Gordon

Conservative (1867-1942)

Mr. GORDON:

Of course the act places a limitation on the amount to be devoted to direct relief and as hon. members know, what is meant by direct relief is set out in the regulations. The act also makes provision in terms for the use of some money for other purposes as occasion may arise, and one of those purposes is that which the right hon. gentleman has just mentioned. I think it is well understood that the act contemplates that if money can be usefully employed in that way it should be so employed.

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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LIB

William Lyon Mackenzie King (Leader of the Official Opposition)

Liberal

Mr. MACKENZIE KING:

In his remarks the Minister of Finance clearly indicated that there were to be certain expenditures on account of relief. In addition he spoke of expenditures for other purposes, one of them being to subsidize-I think we might call it that-producers who are exporting certain commodities to Great Britain. I do think, if such is the case, that the house should vote these amounts separately; it ought to know what it is voting in exact terms. If these amounts in the nature of subsidies are to be paid, I do not think that should be done under the guise of unemployment relief; they should be voted distinctly for the purpose of furthering production and the export of certain commodifies from this country to Great Britain.

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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CON

Richard Bedford Bennett (Prime Minister; President of the Privy Council; Secretary of State for External Affairs)

Conservative (1867-1942)

Mr. BENNETT:

If the right hon. gentleman will observe, the power to assist agricultural development has been contained in the relief bills for the last two years. This provision in the present bill will be made use of as indicated by the Minister of Finance in the statement he just made; that is, whatever amount may be involved will be a charge under this measure, just as it would have been last year if such payments had been made.

Relief Act, 1933

Topic:   UNEMPLOYMENT AND FARM RELIEF
Subtopic:   CONTINUATION FOR ONE YEAR OF PROVISIONS OF RELIEF ACT, 1932
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March 21, 1933