Or who are baldheaded, as my hon. friend from Southeast Grey says, or anybody else in a special category or class.
There is no doubt whatever that this measure is certainly opposed to one of the fundamental principles of taxation, that of equality of taxation, and it becomes an arbitrary levy upon a certain class of men. More than that, even in that class there is a discrimination because the bill applies only to the judges who are paid by the Dominion of Canada. The recorders, the provincial judges, the judges of police courts, although some of them have salaries almost as high as the salaries of the members of the high courts, are not taxed. I am sure that everybody upon second thought will agree with me that this is an absolutely vicious principle. Our income tax statutes are based on the theory that the taxes are levied in a certain proportion on the annual gain or annual means of every citizen of Canada. This is a deviation from that principle. Furthermore, Lord Phillimore, in the case of Caron versus the King, which was based on our federal income tax laws, recognized that principle. He said:
Meaning the income tax acts of this dominion:
-are statutes for imposing on all citizens contributions according to their annual means, regardless of, or it may be said, not having regard to, the source from which their annual means are derived.
The tax is levied on the annual gain or means of every citizen; the law does not say where it comes from, and it is not fair, it is against the principle of the legislation that a certain class or a certain profession in the community should have imposed upon it special taxation different from that imposed on any other class. That is one principle that is violated by this bill. But there is another one.
Subtopic: SPECIAL TAX ON INCOMES OP JUDGES AND MEMBERS OF MILITARY, NAVAL, AIR AND POLICE FORCES