June 15, 1920

UNION

William Foster Cockshutt

Unionist

Mr. COCKSHUTT:

When ie it required to take out this license? At any time in the year? Or will it be set out in the Bill? It is necessary to have the date defined.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

That will be covered in the Bill.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
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Paragraph agreed to. (c) That any such tax, costs or penalties may, at the option of the minister, be recovered and imposed in the Exchequer Court of Canada or in any other court of competent jurisdiction in the name of His Majesty.


L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

Why the Exchequer

Court?

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
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CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

The Exchequer Court is the proper court for suing, but we wish to have the right of action in any other court of competent jurisdiction so that we will not be bringing people here when they ought not to be brought.

(d) That this tax on sales shall not apply to sales or importations of meats, fresh, salted or pickled; butter; cheese ; oleomargarine, margarine, butterine or any other substitute for butter; lard ; eggs ; vegetables; fruits ; grains and seeds in their natural state; buckwheat meal or flour; pot, pearl, rolled, roasted or ground barley; corn meal; oatmeal or rolled oats; rye flour; wheat flour; coffee, green, roasted or ground ; tea; salt; cattle foods : hay and straw; nursery stock; fish, fresh, pickled, salted, smoked, dried or boneless ; sugar syrups and molasses; anthracite or bituminous coal; artificial limbs and parts thereof or to goods exported.

[The Chairman.]

There are some additions to make to that. The list is not sufficiently broad in so far as food and fuels are concerned. Briefly the whole idea is to exempt those things altogether, and the wording we will now have will be as follows:

That this tax on sales shalle not apply to sales or importations of,-

Animals living; poultry; fresh, salted, pickled, smoked or canned meats ; canned poultry; soups of all kinds; milk, cream butter, cheese, buttermilk, condensed milk, condensed coffee with milk, milk foods, milk powder and similar products of milk; oleomargarine, margarine, butterine or any other substitutes for butter; lard, lard compound and similar substances; cottelene ; eggs ; chicory, raw or green, kiln dried, roasted or ground; coffee, green, roasted or ground ; tea ; hops ; rice ; cleaned or uncleaned ; rice flour; sago flour; tapioca flour; rice meal; corn starch ; potato starch ; potato flour ; vegetables, fruits, grains and seeds in their natural state; buckwheat, meal or flour; pot, pearl,' rolled, roasted or ground barley; corn meal; corn flour; oatmeal or rolled oats; rye flour; wheat flour; sago and tapioca; macaroni and vermicelli ; cattle foods; hay and straw; nursery stock; vegetables, canned, dried or desiccated; fruits, oanned, dried, desiccated or evaporated; honey; fish and products thereof; sugar, molasses ; maple, corn and sugar cane syrups and all imitations thereof;

I think that is a pretty full expansion of the food list.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
L LIB

Andrew Ross McMaster

Laurier Liberal

Mr. McMASTER:

You have forgotten

pease meal that we make brose out of.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

I should not leave out pease meal if it is not there. Now to continue with the enumeration:

-ice; newspapers and quarterly, monthly and semi-monthly magazines and weekly literary papers unbound; gold and silver in ingots, blocks, bars, drops, sheets or plates unmanufactured ; gold and silver sweepings; British and Canadian coin and foreign gold coin; materials for use only in the construction of ships; anthracite and bituminous coal and coal dust, lignite, briquettes made from anthracite or bituminous coal or lignite, coke, charcoal, peat, wood for fuel purposes; electricity; calcium carbide; gas manufactured from coal, calcium carbide or oil for illuminating or heating purposes ; ships licensed to engage in the Canadian coasting trade; artificial limbs and parts thereof ; donations of clothing and books for charitable purposes ; settlers' effects; articles enumerated in schedule c of The West India Agreement or to articles purchased for use of the Dominion Government or any of the departments thereof or by or for the Senate or House of Commons.

A drawback may be granted of the tax paid on goods exported or on materials used, wrought into or attached to articles exported.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

Do I understand that smoked meats are included in the list which has just been read by the minister?

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

Yes.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
UNION

William Foster Cockshutt

Unionist

Mr. COCKSHUTT:

There are quite a number of items coming under the head of "food products" that are still omitted. For example, macaroni and vermicelli.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

Those articles are included.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
UNION

William Foster Cockshutt

Unionist

Mr. COCKSHUTT:

Also wheatina?

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

Not wheatina.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
UNION

William Foster Cockshutt

Unionist

Mr. COCKSHUTT:

Wheat meal?

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

Wheat flour is covered.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
UNION

William Foster Cockshutt

Unionist

Mr. COCKSHUTT:

It is not flour. It is wheat meal that appears on the breakfast table every day and, in this hot weather, is one of the best breakfast foods we have. The minister ought to look very carefully into this matter because there are a number of food products that are still not on the list. i .

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
UNI L

William Stevens Fielding

Unionist (Liberal)

Mr. FIELDING:

I do not suppose the

minister expects to report his resolution tonight. Might I suggest therefore that this is perhaps a good moment to stop in order that the long list he has given may be examined to-morrow? I think the minister is to be congratulated upon the degree of progress he has made to-day.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
UNION

Francis Ramsey Lalor

Unionist

Mr. LALOR:

Might I ask the minister a question before he replies to my hon. friend? What is the position of the large departmental stores that manufacture nearly all the lines of goods they themselves sell? Will they be subject to the 2 per cent tax?

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
CON

Henry Lumley Drayton (Minister of Finance and Receiver General)

Conservative (1867-1942)

Sir HENRY DRAYTON:

On anything that they manufacture themselves and on anything that they import themselves they will pay the 2 per cent tax.

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink
L LIB

Jacques Bureau

Laurier Liberal

Mr. BUREAU:

We need a definition of the word " manufacturer."

Topic:   SPECIAL WAR REVENUE.
Subtopic:   EXCISE TAX RESOLUTIONS CONSIDERED IN COMMITTEE OF WAYS AND MEANS.
Sub-subtopic:   19-JO
Permalink

June 15, 1920