June 26, 1923

CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRI DRAYTON:

It is quite right that these deductions should be made in respect of unmanufactured goods, but why should not similar deductions be made in the case of manufactured goods unsold?

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LIB

William Stevens Fielding (Minister of Finance and Receiver General)

Liberal

Mr. FIELDING:

I understand that the

same rule will apply in that case; there is no difference.

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CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRY DRAYTON:

The section is

exceedingly long and I do not see how anybody can read it in one breath and get the sense of it. If the minister says that it covers the completed article I am satisfied; but so far as I can see, it refers only to articles that must be further manufactured. If I am wrong the minister will correct me.

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LIB

William Manley German

Liberal

Mr. GERMAN:

If the importer does not pay any duty where does the refund come in? How can there be a refund if no duty has been paid?

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LIB

William Stevens Fielding (Minister of Finance and Receiver General)

Liberal

Air. FIELDING:

If a duty has been paid the manufacturer is clearly entitled to a refund, but obviously there would be no deduction if no duty had been paid.

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LIB

William Manley German

Liberal

Mr. GERMAN:

This therefore would apply to goods already imported. It could not apply to goods to be imported in the future.

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CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRY DRAYTON:

I should be glad if the minister would clear up the point I have already raised. Does this refund apply to the finished article which is still on hand?

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LIB

William Stevens Fielding (Minister of Finance and Receiver General)

Liberal

Mr. FIELDING:

If the manufacturer has paid the tax he is entitled to the refund.

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CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRY DRAYTON:

Then we have it definite; the refund or deduction or repayment will apply to the finished article just as much as to the raw material.

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LIB

William Stevens Fielding (Minister of Finance and Receiver General)

Liberal

Air. FIELDING:

If they have paid the 5 per cent.

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CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRY DRAYTON:

Yes; but everything now has to pay the 6 per cent.

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Section agreed to. On section 8-Failure or refusal to keep books.


LIB

Samuel William Jacobs

Liberal

Mr. JACOBS:

There is an anomaly in this section. Subsection 19b reads:

19e. If a manufacturer or producer fails or refuses to keep adequate books or accounts, in English or French, for the purposes of this act, the minister may, by notice in writing, require the manufacturer or producer to keep such records and accounts as the minister may prescribe.

I would suggest that we strike out the words, "in English or French" because otherwise it would mean that a manufacturer or producer might keep books in any other language- Choctaw or Iroquois, for instance-and could not be proceeded against.

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CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRY DRAYTON:

I do not think my hon. friend is correctly reading the section. It means that the use of the Choctaw language would be an offence.

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LIB
CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRY DRAYTON:

Then Choctaw would be good. My hon. friend does not understand Choctaw. Ik

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LIB

Samuel William Jacobs

Liberal

Mr. JACOBS:

Nor do I understand this section very clearly. If a man does not know either English or French, and keeps his accounts in Spanish or Italian, it ought to be a very simple matter for the department to find out whether his books are properly kept or not. He ought not to be penalized if he cannot keep his books in English or French.

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CON
LIB

William Stevens Fielding (Minister of Finance and Receiver General)

Liberal

Mr. FIELDING:

If you are going to make an active requirement that the accounts should be kept, I think it is right to specify English or French. I do not agree with my hon. friend that Choctaw could be used.

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CON

John Babington Macaulay Baxter

Conservative (1867-1942)

Mr. BAXTER:

I think some consideration should be given to the suggestion of my hon. friend from George Etienne Cartier (Mr. Jacobs). Our English and French ancestors acquired this country by achieving mastery over the people for whom my hon. friend pleads. The minister might perhaps consent to an amendment to permit the use of English, French or Choctaw-and then my hon. friend's objection would be met.

War Revenue Act

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June 26, 1923