June 29, 1951

PC

James MacKerras Macdonnell

Progressive Conservative

Mr. Macdonnell (Greenwood):

No, it is

not.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
LIB

James Joseph McCann (Minister of National Revenue)

Liberal

Mr. McCann:

It is not the dissenting

opinion?

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

James MacKerras Macdonnell

Progressive Conservative

Mr. Macdonnell (Greenwood):

No, it is not, of course not. I would not read the dissenting opinion.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
LIB

James Joseph McCann (Minister of National Revenue)

Liberal

Mr. McCann:

What I meant to say was

that there is a dissenting opinion, that it was not a unanimous opinion.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

James MacKerras Macdonnell

Progressive Conservative

Mr. Macdonnell (Greenwood):

That is true enough. All I am referring to is this opinion, and I do not think you will find anything in the dissenting judgment, which is on a question of law, that affects the statement I have read.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

Heber Harold Hatfield

Progressive Conservative

Mr. Haifield:

I should like to ask the

minister whether there is a regulation that after the assessment is made a person has to pay the full tax before he can make an appeal. Is there any regulation to that effect?

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
LIB

James Joseph McCann (Minister of National Revenue)

Liberal

Mr. McCann:

The answer is that the fact

that there is an appeal does not mean that he does not have to pay the tax, but if he wins the appeal he immediately gets a refund.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

Heber Harold Hatfield

Progressive Conservative

Mr. Hatfield:

Why does he have to pay

the full assessment before he can make an appeal? When a man is sentenced to hang and appeals his case you do not hang him first before you hear the appeal.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
LIB

James Joseph McCann (Minister of National Revenue)

Liberal

Mr. McCann:

It is quite true that would

not work very well, but it so happens that this is in the Income Tax Act.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

Heber Harold Hatfield

Progressive Conservative

Mr. Hatfield:

It works the same way.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

Gordon Graydon

Progressive Conservative

Mr. Graydon:

With respect to the income

tax appeal board, what is the policy governing the board's operations so far as making public in their judgments the names of those who have appealed is concerned? I ask that question because some time ago we had certain experiences with Mr. A, Mr. B, and Mr. X. What governs the board with respect to the A's, the B's and the X's? I think some people would rather like to be in the favoured categories of A's, B's or X's. Some of them do not seem to have the same privilege. I am only curious about it. I am not being particularly critical, but it seems to me that under our law everybody is the same, and I do not know that there is any special reason why people should go under other than their own names. It looks like a policy of aliases. If publicity is going to be given to judgments of the board, I think everybody ought to be treated equally, whether he happens to be a judge or a farmer. I do not think that makes any difference. If one were going to make a choice, I think perhaps one might be justified in giving the farmer the advantage of being called Mr. A, B, or X.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
LIB

James Joseph McCann (Minister of National Revenue)

Liberal

Mr. McCann:

I would refer the hon. member, who is a lawyer, to section 82 (2) of the Income Tax Act which reads:

An appeal may, in the discretion of the board, the chairman, the assistant chairman or hearing officer, as the case may be, be heard in camera or in public unless the appellant requests that it be heard in camera in which case it shall be so heard.

These cases are held in camera at the request of the appellant or at the discretion of the chairman, and it is usually at the request of the appellant.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

Gordon Graydon

Progressive Conservative

Mr. Graydon:

In other words, the appellant can always ask the board to be heard in camera.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
LIB

James Joseph McCann (Minister of National Revenue)

Liberal

Mr. McCann:

Yes.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

Gordon Graydon

Progressive Conservative

Mr. Graydon:

And in that event his name does not appear in the press and is not referred to in the judgment?

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
LIB

James Joseph McCann (Minister of National Revenue)

Liberal

Mr. McCann:

That is right.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
PC

Gordon Graydon

Progressive Conservative

Mr. Graydon:

Does the board caution appellants with respect to that matter when they come before it? I fancy there would not be a single person who would choose to be heard in public. I am just wondering why there is so much publicity if that choice is made known to the appellant.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink
LIB

James Joseph McCann (Minister of National Revenue)

Liberal

Mr. McCann:

Most appellants are represented by counsel, and prior to coming before the appeal board they make themselves acquainted with the law.

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink

Item agreed to. Canadian Broadcasting Corporation- International shortwave broadcasting station- 53. Maintenance and operation including authority to credit to the appropriation revenue from rental of facilities in Radio Canada building to an amount of $100,000 and to re-expend it for the purposes of the international service, $1,709,675.


PC

Donald Methuen Fleming

Progressive Conservative

Mr. Fleming:

There are five items in the estimates relating to the Canadian Broadcasting Corporation. Items 53, 54 and 671 relate to the international shortwave service. Item 564 is the item of $1,500,000 to assist in the development of television, and item 670 is also an item of $1,500,000 constituting a grant to the Canadian Broadcasting Corporation. I suggest that it will assist-

Topic:   "MUSICOLOGIST"
Subtopic:   USE OF WORD IN EXTERNAL AFFAIRS PRESS RELEASE
Sub-subtopic:   DEPARTMENT OP NATIONAL REVENUE
Permalink

June 29, 1951