1. What ministers of the crown are members of the treasury board?

2. Who is the secretary of the treasury board?

1. Minister of Finance, Chairman; Minister of Justice; Minister of Mines and Resources; Minister of Agriculture; Minister of Trade and Commerce; Minister of National Revenue.

2. W. C. Clark, Deputy Minister of Finance.

1. Has the government purchased, directly or indirectly, a vessel named Winchester?

2. If so, (a) from whom; (b) upon whose recommendation; (c) at what price; (d) where was delivery made?

Mr. HOWE:

The vessel Winchester is one of the fifteen ships referred to by the minister, page 1621, Hansard. It is not in the public interest to give details of this purchase.

1. How many bushels of wheat have been shipped by the port of Churchill in each year since the completion of the Hudson bay railway?

2. What is the total tonnage shipped via the port of Churchill in each year since the completion of the Hudson bay railway?

Mr. MacKINNON (Edmonton West):

1.

Period August

to October Bushels

1931 544,770

1932 2,735,939

1933 2,707,879

1934 4,049,871

1935 2,407,000

1936 4,293,501

1937 603,982

193S 916,913

1939 1,772,460

o

Period August

to October Long tons

1931 .. .. nil

1932 81,566

1933 .. .. 72,825

1934 132,876

1935 72,220

1936 114,998

1937 16,177

1938 245,560

1939 47,474

TAX COLLECTIONS BY PROVINCES

Mr. RAYMOND

1. What is the total sum collected during 1939 in each of the provinces from the following sources, (a) income tax; (ib) sales tax; (c) customs; (d) special excise tax on importations? 2. How many persons in each province paid income tax in 1940 for the year 1939? 3. What is the total sum collected in each province from July 1, 1940, to February 1, 1941, from the national defence tax?

Mr. GIBSON.

1. Provinces (a) Income tax

Nova Scotia ....$ 3,517,357 48Prince Edward Island ... .... 822,577 57New Brunswick .... 2,116,658 15Quebec .... 52.880.914 67Ontario

102,652.438 01Manitoba

6,415,407 87Saskatchewan

1,156,187 91Alberta

4,325,720 92British Columbia .... 15.287,893 77Yukon .... 189,385 82Head Office .... 3,386 00Totals ... .$189,367,928 17

[Mr. Pottier.)

(d) Special

(c) Customs excise tax on

(b) Sales tax import duty importations

Calendar year 1940

$ 2,912,329 97 $ 3,408,135 92 $ 42,014 84101,131 57 111,198 36 301 082,019,817 42 3,345,936 57 19.108 7255,921,970 92 36,583,762 04 390,365 9393,432,819 61 75,708.039 22 437,491 255,521,538 96 4,924,379 64 30,223 261,351,550 86 1,494,638 71 3,716 322,763.342 24 2,268,841 83 8,796 597,817,572 00 11,193,563 13 99,447 2437,383 05 70,919 85 22 00

$171,879,456 60 $139,109,415 27 $1,031,487 23

Individ- Corpora-

2. Provinces uals tions TotalNova Scotia . 9.864 401 10,265Prince Edward Island . 895 216 1,111New Brunswick.. . 5.808 377 6,185Quebec . 76.278 5,125 81,403Ontario . 127,353 7,053 134,406Manitoba . 16,012 966 16,978Saskatchewan .... . 8,049 380 8,429Alberta . 13,768 754 14,522British Columbia. . 33.728 2,338 36,066Yukon . 1,342 8 1,350Totals .293.097 17,618 310,7153. Provinces National defence taxNova Scotia $ 582,076 66Prince Edward Island

22,757 26New Brunswick..

385,953 43Quebec

4,688,995 51Ontario

10,274,808 22Manitoba

1,062,273 74Saskatchewan ...

346,180 26Alberta British Columbia

1,969,274 85Yukon

34,054 68Total $20,097,442 24

Note-The deductions of national defence tax made by public debtors during one month are not remitted until on or before the 15th of the following month. Consequently these figures, which indicate the collections received up to, and including, the month of January, 1941, represent the deductions made by public debtors in the months of July, August, September, October, November and December, 1940, i.e. six months.

1. When was the sales tax first imposed?

2. What was the amount of the tax imposed at that time?

3. On what dates have changes been made in the amount of the sales tax, and to what amount was the tax changed in each instance?

4. What revenue has been produced by the sales tax in each fiscal year since it" was imposed?

1. May 19, 1920.

2. One per cent.

3 and 4. Statement attached:

Rates of Sales Tax from 1920 to Date

May 19, 1920, to June 16, 1920-1 per cent on sales by manufacturers, on sales by wholesalers, and on imports.

Questions

June 17, 1920, to May 9, 1921-Domestic Sales: 1 per cent on sales by manufacturers to wholesalers, and on sales by wholesalers;

2 per cent on sales by manufacturers to retailers or consumers. Imports: 1 per cent on imports by manufacturers and wholesalers;

2 per cent on imports by retailers or consumers. Tax payable by purchaser to manufacturer or wholesaler.

May 10, 1921, to May 23, 1922-Domestic

Sales: 14 per cent on sales by manufacturers to wholesalers, and on sales by wholesalers;

3 per cent on sales by manufacturers to retailers and consumers. Imports: 24 per cent on imports by manufacturers and by wholesalers; 4 per cent on imports by retailers and consumers. Lumber: 2 per cent on domestic sales and 3 per cent on importations. Tax payable by purchaser to manufacturer or wholesaler.

May 24, 1922, to December 31, 1923-Domestic Sales: 21 per cent on sales by manufacturers to wholesalers, and on sales by wholesalers; 4| per cent on sales by manufacturers to retailers and consumers. Imports: 3| per cent on importations by manufacturers and by wholesalers; 6 per cent on importations by retailers and consumers. Lumber: 3 per cent on domestic sales and 44 per cent on importations.

January 1, 1924, to April 10, 1924-6 per cent on sales by manufacturers or producers and 6 per cent on importations; 3 per cent on a restricted list, both on domestic sales and on importations.

April 11, 1924, to February 17, 1927-5 per cent on sales by manufacturers and on importations; 24 per cent on a restricted list of commodities, both on domestic sales and importations.

February 18, 1927, to February 16, 1928-

4 per cent on sales by manufacturers and on importations; 2 per cent on a restricted list, both on domestic sales and on importations.

February 17, 1928, to March 1, 1929-3 per cent on sales by manufacturers and on importations; 14 per cent on a restricted list, both on domestic sales and on importations.

March 2, 1929, to May 1, 1930-2 per cent on sales by manufacturers and on importations; 1 per cent on a restricted list, both on domestic sales and on importations.

May 2, 1930, to June 1, 1931-1 per cent on sales by manufacturers and on importations; i of 1 per cent on a restricted list, both on domestic sales and on importations.

June 2, 1931, to April 6, 1932-4 per cent on sales by manufacturers and on importations; 2 per cent on a restricted list, both on

Questions

domestic sales and on importations; 2 per cent on a restricted list when produced or manufactured in Canada.

April 7, 1932 to March 21, 1933-6 per cent on sales by manufacturers and on importations; 3 per cent on a restricted list, both on domestic sales and on importations; 3 per cent on a restricted list when produced or manufactured in Canada.

March 22, 1933 to March 22, 1935-6 per cent on sales by manufacturers and on importations; 3 per cent on articles manufactured by the labour of the blind in institutions in Canada.

March 23, 1935 to May 1, 1936-6 per cent on sales by manufacturers and on importations; 3 per cent on articles manufactured by the labour of the blind, or the deaf and dumb, in institutions in Canada.

May 2, 1936 to date-S per cent on sales by manufacturers and on importations; 4 per cent on articles manufactured by the labour of the blind, or the deaf and dumb, in institutions in Canada.

The yield from the sales tax by fiscal years since its inception, May 19, 1920, is as follows:

1920- 21 $ 38,126,063 94

1921- 22

61,518,751 131922- 23

91,262,254 131923- 24

100,990,076 901924- 25

66,707,369 961925- 26

74,025,093 311926- 27

82,305,670 601927- 28

72,100,224 121928- 29

63,646,671 221929- 30

44,858,701 201930- 31

20,783,944 151931- 32

42,392,610 311932- 33

57,977,571 001933- 34

63,223,607 401934- 35

74,443,904 091935- 36

81,178,184 441936- 37

116,138,801 441937- 38

141,863,248 241938- 39

125,926,430 901939- 40

141,121,363 91

Mr. BENCE:

What revenue has been produced by the war exchange tax since its imposition?

Mr. GIBSON:

The revenue produced by

the war exchange tax since its imposition to the end of February, 1941, amounts to $53,307,503.03. The returns for March are not in yet.

1. Have any agreements been entered into under the War Exchange Conservation Act, 1940, by the governor in council, with individuals, partnerships or corporations granting assistance by way of special tax credits and/or special allowances for depreciation or depletion under the Income War Tax Act and the Excise Profits Tax Act?

2. If so, what are the names of such individuals, partnerships or corporations?

1. None to date. Several agreements are now in various stages of negotiation. The War Exchange Conservation Act, Chapter 2 of the statutes of 1940-41, section 8 (2), provides for the tabling of all agreements in parliament within fifteen days of entering into such agreements, or, if parliament is not sitting, within fifteen days after the opening of the next session of parliament.

2. Answered by No. 1.