June 15, 1943 (19th Parliament, 4th Session)

Mr. P. C. BLACK (Cumberland):

I wish to direct a question to the Minister of National Revenue. May I ask whether the time can be extended beyond June 30 for the filing of income tax returns for 1942, more particularly under T-l general? It is pointed out to me by chartered accountants and business firms that in many cases it will be impossible for them to file their returns by that date and they contend that they should not be subjected to penalties or excessive interest charges. There have been changes in tax legislation and delays in the printing of the legislation and forms, which have been only recently distributed. Moreover, the staffs of chartered accountants and the offices of business concerns have been depleted by enlistments and by the transference of men to government work, and these have been replaced by inexperienced help. In addition to that, the work has greatly increased and many of these firms of chartered accountants find it impossible to make up their returns as of June 30.