May 17, 1932 (17th Parliament, 3rd Session)

LIB

Ernest Lapointe

Liberal

Hon. ERNEST LAPOINTE (Quebec East):

I am sorry, Mr. Chairman, that I was not here yesterday, owing to an engagement in my own city, and therefore could not register my opposition to the principle of this measure. I am grateful to the Prime Minister for giving me the opportunity of doing so to-day.
This measure is one of taxation, and according to my views it violates two great principles of British constitutional law with regard to taxation. First, the principle of equality. It is a well-known principle that in matters of taxation there should not be any discrimination. Everybody must be treated in the same way. In this bill there is a discrimination against a class. The judges of Canada, apart from being required to pay the income taxes every citizen of Canada has to do, are singled out for the purpose of levying upon their salaries a special additional tax of ten per cent. This is class legislation; there is no doubt about it. There is no more reason for it and no more justification for an additional income tax on judges than there would be for one on butchers or bakers or on people who happen to have red hair-

Topic:   INCOME WAR TAX ACT AMENDMENT
Subtopic:   SPECIAL TAX ON INCOMES OP JUDGES AND MEMBERS OF MILITARY, NAVAL, AIR AND POLICE FORCES
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