Mr. HANSON (York-Sunbury):
I do not think that is fair, and I am going to oppose it. The number of guest children who will come out under private arrangements in any event, I should judge, will not be large, but people out of the goodness of their hearts are taking these children, in many cases without any financial obligation on the part of their parents. Very often they are relatives. The cases I have in mind are those of relatives or business associates. A friend of mine who is in the fire insurance business knows some people at the head office in London of the company he represents. When this problem arose he cabled that he was prepared to take two of either sex of a family without any financial arrangement at all; if it could be made, well and good, but in any event he was willing to take two children into his home. It appeared that there were three young boys in a family and he agreed to take those three boys into his own family for the duration of the war, without any arrangement for a financial allowance from England, as he assumed there would be considerable difficulty
Income War Tax Act
in that respect. These children have either arrived or are in transit. The principle involved has appealed to the government and to the minister, but they are proposing to restrict the exemption to the cooperative scheme sponsored by the governments of the United Kingdom, Canada, or any of the provinces. It seems to me that there is a gross discrimination there which should not be permitted to exist. Before the allowance is made the facts should be established and the case should be bona fide. But why in the world the government has limited the exemption to the sponsored arrangement with the government and refused consideration to those who have made a gratuitous arrangement is beyond me. I do not see any principle involved. Is the minister making a distinction between people who may be considered well to do, and others? I do not think that can be applied. Why is the exemption limited?
I do not agree with it. I do not think the committee will agree that it is a fair deal and it ought not to prevail. I would ask the minister to apply it to every genuine case so that the taxpayer shall get the benefit; otherwise have no exemptions at all. It should be one or the other.