Mr. Nowlan:

The parliamentary assistant said that this resolution was a warning. I think it should be a warning against having resolutions such as this. It reads:

That it is expedient to introduce a measure to amend the Dominion Succession Duty Act-

If it stopped there it would have been much clearer and much better. It then goes on to say:

-to correct certain anomalies.-

Which I presume is the amendment. Then it continues:

-to clarify the application of certain provisions and to make certain technical amendments.

I think it is a warning against having any resolution such as this, Mr. Chairman. We would be much better off if we did not have any resolution such as this.

Mr. Sinclair:

That very point was discussed as to whether a resolution was needed at all. I used the word "warning" perhaps in a colloquial sense; but it was an indication to the house that a tax measure or a money measure was coming. Since this involves changes in the law without a change in the rate or in the incidence of the tax doubt was expressed as to whether a resolution was needed at all. If we had no resolution we might have been subjected to the criticism

that we were bringing in a change in a tax bill without a resolution. If we had left it as an amendment to the Dominion Succession Duty Act, then there would be a question in hon. members' minds that perhaps we were going to change the rate. They would have said: if they are not going to change the rate, why do they not say so; this was the decision made, and the resolution is an indication to the house that the succession duty act is to be amended, but not amended in a way to levy new tax changes, changing the rates or changing the incidence.

Mr. Low:

It would have been better simply to have said: "Resolved that it is expedient to introduce a measure to amend the Dominion Succession Duty Act but not to change the rates." As it is, it is the height of vague ambiguity.

Mr. Fournier (Hull):

Tomorrow we will continue in ways and means with the last budget resolution concerning income tax. If we have time we shall take up the resolution in the name of the Minister of National Defence. It was discussed yesterday and the debate was adjourned by the hon. member for Nanaimo; then the resolution in the name of the Secretary of State for External Affairs concerning a treaty of peace between Canada and Japan; next, the resolution in the name of the Minister of Mines and Technical Surveys concerning the Emergency Gold Mining Assistance Act; then if we have more time we shall take up a little bill of the Minister of Justice to amend the Prisons and Reformatories Act, and then Bill No. 93 to amend the Export and Import Permits Act.