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
- CONYork West (Ontario)
- July 28, 1930 - August 14, 1935
- CONYork West (Ontario)
- October 14, 1935 - January 25, 1940
- CONYork South (Ontario)
- Minister of National Revenue (August 14, 1935 - October 22, 1935)
Most Recent Speeches (Page 5 of 253)
May 24, 1939
Mr. LAWSON:
Do you say we are about to pass a section which does not change the present law at all?
May 24, 1939
Mr. LAWSON:
I do not suppose it is
worth while to bring this matter to a vote, but I certainly wish to go on record as strongly opposed to this provision, and I think it ought to be given a great deal of consideration before it is passed. It is unfair to people who have no control over the situation. I have in mind at the moment an estate where the mother of the deceased, who was entirely dependent upon the deceased for support, will receive a comparatively modest annual income. There will come a time when three or four years' interest will have to be paid to the succession duties branch in Ontario, on some amount of money, when that amount of money is ascertained. What is paid will be deducted from the income of that widowed mother. And the same thing will apply to the child, who is now twelve years of age and is being maintained in school through a trust fund. The widowed mother and the child of the
Income War Tax Act
deceased are to be asked to pay income tax on income they never received, never could receive and never will receive. It is entirely contrary to the principle of this type of legislation.
May 24, 1939
Mr. LAWSON:
That is not what this says, as I read it. Let us take section 6 of
the act:
In computing the amount of the profits or gains to be assessed, a deduction shall not be allowed in respect of-
Income War Tax Act
Then we have this amendment:
Annual interest accruing within the taxation period in respect of succession duties or inheritance taxes;
May 24, 1939
Mr. LAWSON:
I should like an explanation -of this section.
May 24, 1939
Mr. LAWSON:
I am sorry; I am objecting. I may want to say something on the third reading of the bill.