May 24, 1939 (18th Parliament, 4th Session)


James Earl Lawson

Conservative (1867-1942)


I do not suppose it is
worth while to bring this matter to a vote, but I certainly wish to go on record as strongly opposed to this provision, and I think it ought to be given a great deal of consideration before it is passed. It is unfair to people who have no control over the situation. I have in mind at the moment an estate where the mother of the deceased, who was entirely dependent upon the deceased for support, will receive a comparatively modest annual income. There will come a time when three or four years' interest will have to be paid to the succession duties branch in Ontario, on some amount of money, when that amount of money is ascertained. What is paid will be deducted from the income of that widowed mother. And the same thing will apply to the child, who is now twelve years of age and is being maintained in school through a trust fund. The widowed mother and the child of the

Income War Tax Act
deceased are to be asked to pay income tax on income they never received, never could receive and never will receive. It is entirely contrary to the principle of this type of legislation.

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