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 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?

Topic:   INCOME WAR TAX ACT
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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.

Topic:   INCOME WAR TAX ACT
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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;

Topic:   INCOME WAR TAX ACT
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May 24, 1939

Mr. LAWSON:

I should like an explanation -of this section.

Topic:   INCOME WAR TAX ACT
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May 24, 1939

Mr. LAWSON:

I am sorry; I am objecting. I may want to say something on the third reading of the bill.

Topic:   INCOME WAR TAX ACT
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