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 6 of 253)


May 24, 1939

Mr. LAWSON:

The income of a nonresident-owned investment corporation is determined not by what it pays out but by what it takes in. The rates for a non-resident-owned investment corporation are half the corporate rates for a domestic corporation.

Topic:   INCOME WAR TAX ACT
Full View Permalink

May 24, 1939

Mr. LAWSON:

I quite agree that under our present act that $100,000 could be paid out to a non-resident in salary and deducted as an expense of operation before the tax was received by the government, but I do not think that that is what happens in practice. In fact the non-resident-owned investment corporation pays the tax before paying out any money in the form of salaries.

Topic:   INCOME WAR TAX ACT
Full View Permalink

May 24, 1939

Mr. LAWSON:

Except what is paid to a book-keeper or someone of that kind.

Topic:   INCOME WAR TAX ACT
Full View Permalink

May 24, 1939

Mr. LAWSON:

Would the minister give a specific instance or an illustration as to just what this amendment will apply? It strikes me that this is another amendment like 32b which we had last year. We were told in the House of Commons that that meant one thing; then the minister stated in the newspapers that it meant another thing, and later the commissioner came out with a statement that it meant something else. I do not think many of us are certain yet as to what 32b does mean.

Topic:   INCOME WAR TAX ACT
Full View Permalink

May 24, 1939

Mr. LAWSON:

That may be as a matter of administration.

Topic:   INCOME WAR TAX ACT
Full View Permalink