May 3, 1951 (21st Parliament, 4th Session)

LIB

Mr. Mcllraiih: (Parliamentary Assistant to the Minister of Defence Production; Parliamentary Assistant to the Minister of Trade and Commerce)

Liberal

1. Excise revenues, import duties and revenue from licences and fees on alcoholic beverages.
Fiscal Excise Licences Import Year Revenues and Fees Duties Total$ $ $ $Spirits . 1950 52,702,888 797,837 27,249,087 80,749,8121945 31,576,776 639,898 12,390,526 44,607,2001939 9,929,585 396,013 6,259,622 16,585,220Malt and malt products . 1950 59,696,608 3,550 54,388 59,754,5461945 42,468,192 4,750 34,312 42,507,2541939 8,545,245 4,800 20,994 8,571,039Wine 1950 2 125 fiOfi 5ft7 4R1 9 719 n^71945 1,772^375 239,737 2,012,1121939 230,209 293,311 523,520Total . 1950 114,525,102 801,387 27,890,926 143,217,4151945 75,817,343 644,648 12,664,575 89,126,5661939 18,705,039 400,813 6,573,927 25,679,779
Note.-There are certain additional revenues for which details cannot be shown. Sales tax revenue is not available for separate commodities. As regards income tax, no analysis is made of actual income tax collections as detailed information about the taxpayer is not given at the time payment is made. Income tax returns filed by corporations engaged in the production of alcoholic
beverages showed a declared tax liability for the taxation years 1945 and 1949 (latest available) as follows: Taxation year 1945: income tax, $9,644,000; excess profits tax, $27,095,000.
Taxation year 1949: income tax, $19,082,000; excess profits tax, nil.
Similar information for taxation year 1939 is not available.

Questions
2. Sales of Alcoholic Beverages, Reported by Liquor Control Boards Fiscal Years Ended in 1950, 1945 or Commissions. 1950 1945 $ $ and 1939 as 1939 $Newfoundland . 4,452,156 Not available Not availablePrince Edward Island . 2,146,972 713,073 Not availableNova Scotia . 21,155,428 19,133,013 5,483,433New Brunswick . 13,798,012 10,920,973 3,714,749Quebec . 118,113,801 75,745,867 34,296,963Ontario . 196,790,174 102,885,847 49,637,986Manitoba . 27,090,239 15,298,548 5,947,637Saskatchewan . 29,297,885 13,623,679 6,012,144Alberta . 39,850,663 20,564,057 8,645,554British Columbia . 57,285,610 29,358,380 13,738,097Yukon . 1,454,289 623,933 231,457Northwest Territories . 676,600 217,266 -Total . 512,111,829 289,084,636 127,708,020

Topic:   QUESTIONS
Subtopic:   ALCOHOLIC BEVERAGES
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