Mr. Abbott moved

the third reading of the bill.

Motion agreed to and bill read the third time and passed.

Hon. Douglas Abbott (Minister of Finance) moved

the second reading of Bill No. 10, to amend the Customs Tariff.

Mr. Blackmore:

Mr. Chairman, will you tell us whether or not we shall consider the matter of the excise tax on brandy under this bill?

Mr. Sinclair:

No, the next bill.

Mr. Speaker:

When shall this bill be read a third time?

Mr. Abbolt:

Now.

Mr. Knowles:

By leave.

Mr. Abbott moved

the third reading of the bill.

Motion agreed to and bill read the third time and passed.

Hon. Douglas Abbott (Minister of Finance) moved

the second reading of Bill No. 8, to amend the Excise Tax Act.

Mr. Stanley Knowles (Winnipeg North Centre):

Mr. Speaker, I think there is one point that should be cleared up in connection with this bill, and the effect it is expected to have. The other night the Minister of Finance (Mr. Abbott) indicated that the purpose of this tax was to raise additional revenue. As a matter of fact, he indicated the amount of additional revenue it would raise. This morning we had quite an interesting lecture from the Minister of National Revenue (Mr. McCann) telling us that the effect of these taxes might be to discourage people from buying these articles. In fact, during the course of that lecture we were told by him that it might be a good idea to get back to the good old days when we made our toast over an open fire and did not have all these luxuries that we have at the present time.

Mr. Fraser:

It tastes better that way.

Mr. Knowles:

I think the point should be cleared up. The government cannot have it

both ways. These taxes cannot raise revenue if their effect is going to be to discourage people from buying the articles upon which the tax is placed.

Mr. Sinclair:

I should like to make a correction of a statement I made this morning to the hon. member for Peace River. He asked me whether or not maple syrup as such would be taxed as candy and I told him yes. That answer is partly wrong. There is a tariff board ruling that maple sugar which is sold in block form is regarded as a raw product and is free from such tax but maple syrup which is cut up in small form and sold as a confection will be regarded as candy.

Second, the hon. member for Lake Centre this morning asked whether I would supply a list of the various tariffs-which of course fall into three scales: British preferential, most-favoured-nation and the general tariff-

Excise Tax Act

on the goods which are listed in section 3(a) of schedule I of the act. The department has compiled this list and has gone a little further than 3 (a). They have given the actual tariffs on all the items in section 3. There is another tariff effect of course which is definitely in the resolution, namely the effect of import restrictions necessary because of foreign exchange control. I have also provided a column to show which will still be controlled after October 1 of this year. If there is any interest in it, we can put this list on Hansard. It is much too long a list for me to read. If the hon. member just wants it for his own information, I can hand him the list.

Mr. Diefenbaker:

I think it should be placed on Hansard.

Mr. Sinclair:

By leave of the house, then, this table will be inserted in Hansard.