June 10, 1926

PRIVATE BILLS COMMITTEE


Mr. GEORGE PARENT (Quebec West) presented the sixth report of the select standing committee on Miscellaneous Private Bills.


ALLIED INDIAN TRIBES OF BRITISH COLUMBIA


Mr. W. G. McQUARRIE (New Westminster) presented a petition from the allied Indian tribes of British Columbia.


QUESTIONS


(Questions anrswered orally are indicated by an asterisk.)


COLD LAKE-FOREST FIRE

PRO

Mr. SPENCER:

Progressive

1. Was there an attempt to fight forest fire near Cold lake, Alberta, in Ootober, 1925?

2. Were persons of the names of Martin and Shaw supposed to have taken part in fighting fire?

3. Did they send in a bill for the work they were supposed to have done; if so, to what amount?

4. Who is the fire marshal for the district around Cold lake?

5. Did he make an investigation with regard to supposed fire? If so, how many witnesses did he call?

6. What was the cost of calling said witnesses, and has a report been received by the government?

Topic:   QUESTIONS
Subtopic:   COLD LAKE-FOREST FIRE
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LIB

Hon. Mr. MOTHERWELL: (Minister of Agriculture)

Liberal

1. A forest fire started on the north side

of Cold lake in the latter part of July and was effectively cut off and brought under control by August 8th. This fire apparently continued to smoulder inside the fire guards, and some time during September and October, two persons named Martin Nyhus and Lester Shaw, considered it advisable to make some extra fire guards. This was done without securing the authorization of the forest authorities. ,

2. Answered by No. 1.

3. Yes. Approximately $460.00 is claimed. Department is paying $88.00.

4. The local Dominion fire ranger for the district around Cold lake is Mr. J. W. Allen.

5. Yes. Four men who worked in the original fire. An investigation was also made by the district fire ranger at Edmonton.

6. No expenditure was incurred in connection with witnesses, either by the local fire ranger or the district fire ranger. A report by the district fire ranger is on file.

Topic:   QUESTIONS
Subtopic:   COLD LAKE-FOREST FIRE
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EXCISE ACT AMENDMENT


Hon. GEORGE H. BOIVIN (Minister of Customs and Excise) moved that the House go into committee to consider Bill No. 188 to amend the Excise Act.


?

An hon. MEMBER:

Is it printed?

Topic:   QUESTIONS
Subtopic:   EXCISE ACT AMENDMENT
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LIB

Georges Henri Boivin (Minister of Customs and Excise)

Liberal

Mr. BOIVIN:

I am informed, Mr. Speaker, that the bill was printed and sent to the distribution office this morning. It was explained yesterday.

Motion agreed to and the House went into committee, Mr. Duff in the chair.

On section 1-Removal of tobacco, etc.

Topic:   QUESTIONS
Subtopic:   EXCISE ACT AMENDMENT
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CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRY DRAYTON:

Mr. Chairman, I think the object sought by my hon. friend is perfectly proper. As I understand it, the purpose of the bill is to enable trade to be carried on at ports where we have a customs warehouse, but no excise warehouse; that is, to enable Canadian goods to be sold in competition with American. This is quite right. It is a little dangerous, though; does my hon. friend think he has got everything safeguarded? I would have thought the easiest way would have been to make any customs bonded warehouse an excise bonded warehouse.

Topic:   QUESTIONS
Subtopic:   EXCISE ACT AMENDMENT
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LIB

Georges Henri Boivin (Minister of Customs and Excise)

Liberal

Mr. BOIVIN:

If every customs bonded

warehouse were made an excise bonded warehouse I am afraid the abuse would be still greater. It is understood that even* excise

Income War Tax Act

bonded warehouse in the country is subject to continual surveillance by an excise officer, and to the payment of a fee. It is pointed out that American cigarettes are brought in to these customs bonded warehouses and sold as ships stores to the fishermen going to the Grand Banks and elsewhere, without the payment of any duty and without the payment of any American excise. It is absolutely impossible for the Canadian manufacturers to compete with them, and the acting deputy minister of the department, who was also head of the excise branch, advises that the safest way would be to permit them to remove Canadian cigarettes of domestic manufacture from the excise bonded warehouse and place them in the customs bonded warehouse, where they would have no excise duty to pay. Section agreed to.

Section 2 agreed to.

Bill reported, read the third time and passed.

INCOME WAR TAX ACT AMENDMENT Hon. George H. BOIVIN (Minister of Customs and Excise) moved the second reading of Bill No. 116, to amend the Income War Tax Act, 1917.

Topic:   QUESTIONS
Subtopic:   EXCISE ACT AMENDMENT
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Motion agreed to, bill read the second time, and the House went into committee thereon, Mr. Duff in the chair. On section 1-Gross revenue.


CON

Henry Herbert Stevens

Conservative (1867-1942)

Mr. STEVENS:

Paragraph (m) of this

section defines the gross revenue where a personal corporation has revenue from more than one source, in which case the gross revenue means the sum of the net profits from each source. Does this affect in any way what I think we will come to somewhere later in the bill, the subject matter of previous discussion, namely double taxation or taxation from two sources? I have not had time to consider this paragraph very carefully, and I was just wondering whether this definition will in any sense establish the principle of double taxation.

Topic:   QUESTIONS
Subtopic:   EXCISE ACT AMENDMENT
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LIB

Georges Henri Boivin (Minister of Customs and Excise)

Liberal

Mr. BOIVIN:

No, indeed. The definition just referred to is inserted for the express purpose of avoiding the possibility of double taxation. There is a clause further on in the bill which provides that all dividends upon which taxes have once been paid at their source, shall not again be taxable. My hon. friend will also see later on in the bill that a personal corporation is assimilated to a person, and therefore the dividends which may go through one, two or three holding companies will come to the final holding company or the personal corporation absolutely free from any except the original tax.

(Mr Hoivin]

Topic:   QUESTIONS
Subtopic:   EXCISE ACT AMENDMENT
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CON

Henry Lumley Drayton

Conservative (1867-1942)

Sir HENRY DRAYTON:

What is the idea of confining that particular definition to personal corporations? It is rather badly drawn, but I take it that the intent of that paragraph is to confine it merely to personal corporations.

Topic:   QUESTIONS
Subtopic:   EXCISE ACT AMENDMENT
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LIB

Georges Henri Boivin (Minister of Customs and Excise)

Liberal

Mr. BOIVIN:

The gross revenue means the sum of the net profits from each source.

Topic:   QUESTIONS
Subtopic:   EXCISE ACT AMENDMENT
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June 10, 1926