June 15, 1920

L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

Don't tax bibs for goodness sake.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I would like

to meet my hon. friend by making the [DOT]value $2.00 instead of $1.00. The item will now read:

Collars and collarettes of lace and all manufactures of lace in excess of $2.00.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

In connection with the

same class of goods there is what is known as vesting, which is sold by the yard. A lady may buy a quarter of a yard of it and use it instead of buying an expensive piece of lace. Vestings, etc., over eight inches wide should, I suggest, not be taxable except when it costs over $5 a yard, and when between four and five inches wide might be taxed at $2 per yard. This branch of dry goods, as I may call it, is sold by the yard.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

Luxury-call it by its

name.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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UNION

William Stewart Loggie

Unionist

Mr. LOGGIE:

No, it is not a luxury; it is made of the very cheapest lace.

Item as amended agreed to.

Ribbons of all kinds and materials.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I move that the resolution be amended to read as follows:

Ribbons of all kinds and materials, (except typewriter ribbons) in excess of 50 cents per yard.

Item as amended agreed to.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

In connection

with paragraph (a), notices of certain amendments were given. We might profitably discuss these other items now.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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L LIB

Georges Henri Boivin (Deputy Speaker and Chair of Committees of the Whole of the House of Commons)

Laurier Liberal

The CHAIRMAN:

The committee will

now consider the amendments to this resolution of which notice was duly given on June 10 and which amendments will be found in the Votes and Proceedings of that date.

Clocks and watches in excess of $10 each.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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L LIB

Isaac Ellis Pedlow

Laurier Liberal

Mr. PEDLOW:

I am advised by jewellers that the minimum is too low; that it is impossible to purchase a good, reliable watch at that price and that the limit should be $20.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I think that the jewellers are really not interested in this item. There is a special item in relation to jewellers and watches of a better quality which covers the whole field of taxation so far as that class of trade is concerned.

[Mr. Bureau.)

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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L LIB

Andrew Ross McMaster

Laurier Liberal

Mr. McMASTER:

The jewellers may not object to this item but the consumers of the country may object when a watch which sells at say $15 is regarded as a luxury and a tax is imposed upon it.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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UNI L

William Stevens Fielding

Unionist (Liberal)

Mr. FIELDING:

Consumers of time.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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L LIB

Andrew Ross McMaster

Laurier Liberal

Mr. McMASTER:

Yes, consumers of

time, and those who have to use watches, which includes the vast body of Canadian people. This is not a tax upon a luxury; it is a tax upon a necessity. Certainly the minimum should be increased.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

It is not a question of the consumer on the one side and the jeweller on the other. It is proposed to have a general tax on jewellery to cover the whole of the jewellers' output, leaving it to the jewellers themselves to apportion it as they think best. There are, however, a large number of watches of a cheap character that are not sold in jewellers' shops at all. The better watches are always sold by regular watchmakers and jewellers, but hardware shops carry cheap watches, not good ones, and clocks. It is to cover those that this item is proposed.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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L LIB

James Alexander Robb (Chief Government Whip)

Laurier Liberal

Mr. ROBB:

What provision is the minister making, as regards not only watches, but other items of this nature, to take care of the travelling pedlar who goes about the country with a kit?

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I am afraid we shall have to tax the travelling pedlar who goes about with a kit. He will have to take out a license.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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UNION

James Robert Wilson

Unionist

Mr. WILSON (Saskatoon):

My understanding is that, on account of the difficulty of specifying all articles handled by jewellers in order to impose a tax on those articles, it is proposed to license jewellers as jewellers and to subject them to a tax of 10 per cent on their turnover on all articles which they handle.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
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CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

That is correct.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink
UNI L

William Stevens Fielding

Unionist (Liberal)

Mr. FIELDING:

We are now dealing,

not with jewellery generally, but only with watches.

Topic:   SPECIAL WAR REVENUE ACT, 1915, AMENDMENT.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Permalink

June 15, 1920