James Earl LAWSON

LAWSON, The Hon. James Earl, P.C., K.C.

Personal Data

Party
Conservative (1867-1942)
Constituency
York South (Ontario)
Birth Date
October 21, 1891
Deceased Date
May 13, 1950
Website
http://en.wikipedia.org/wiki/Earl_Lawson
PARLINFO
http://www.parl.gc.ca/parlinfo/Files/Parliamentarian.aspx?Item=4b5bfbee-1eba-427e-9bad-ddade84ad69e&Language=E&Section=ALL
Profession
barrister

Parliamentary Career

October 29, 1928 - May 30, 1930
CON
  York West (Ontario)
July 28, 1930 - August 14, 1935
CON
  York West (Ontario)
October 14, 1935 - January 25, 1940
CON
  York South (Ontario)
  • Minister of National Revenue (August 14, 1935 - October 22, 1935)

Most Recent Speeches (Page 4 of 253)


May 24, 1939

Mr. LAWSON:

That is, a gross income of $25,000 earned in the United States?

Topic:   INCOME WAR TAX ACT
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May 24, 1939

Mr. LAWSON:

That is why I cannot understand what the rate has to do with it.

Topic:   INCOME WAR TAX ACT
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May 24, 1939

Mr. LAWSON:

Let us see whether the minister and I agree on what the present law means. As the law is now, if I have an income from a foreign country, the tax upon which income in Canada is $90, but there has already been $100 deducted from me in the foreign country, I then pay no tax on that income in Canada. Are we correct in that? In other words, at the present time, having computed the Canadian income tax payable on my whole income I am entitled to deduct from that tax the tax I paid upon any portion of that income in a foreign country, with a limit. The limit is that I cannot deduct more than the tax I would have to pay in Canada if I had not paid in the foreign country.

Topic:   INCOME WAR TAX ACT
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May 24, 1939

Mr. LAWSON:

Now what does that mean, what the minister has just read?

Topic:   INCOME WAR TAX ACT
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May 24, 1939

Mr. LAWSON:

I do not think the rest touches the subject.

Topic:   INCOME WAR TAX ACT
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