April 21, 1936

LIB

James Lorimer Ilsley (Minister of National Revenue)

Liberal

Mr. ILSLEY:

I understand the point made by the right hon. gentleman, but it would involve what is sometimes described as taking two bites to a cherry.

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Amendment agreed to.


LIB

George Washington McPhee

Liberal

The CHAIRMAN (Mr. McPhee):

Then,

sections 2 and 3 of the bill are deleted, and section 4 becomes section 2.

On section 4 (now section 2)-Entries by bill of sight.

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LIB

James Lorimer Ilsley (Minister of National Revenue)

Liberal

Mr. ILSLEY:

There seems to be a rule of some standing that sections are to be amended in such a way that the whole section is repeated in the act. That point has been brought to our attention.

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CON

Richard Bedford Bennett (Leader of the Official Opposition)

Conservative (1867-1942)

Mr. BENNETT:

That is done for convenience in administration.

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CON
LIB
LIB
LIB

William Daum Euler (Minister of Trade and Commerce)

Liberal

Mr. EULER:

I move:

That all the words after the word "is" in line twenty-three be repealed, and the following substituted therefor: "repealed and the following subsection is substituted therefor:-

24. (1) If the importer of any goods, or the person authorized to make the declaration required with regard to such goods, makes and subscribes a declaration before the collector or other proper officer, that he cannot, for want of full information, make perfect entry thereof, and takes the oath in such cases provided, then the collector or officer may cause such goods to be landed on a bill of sight for the packages and parcels thereof, by the best description that can be given, and to be seen and examined, by such person and at his expense, in the presence of the collector or other proper officer, or of such other officer as is appointed by the said collector or other proper officer, and to be delivered to such person, on his depositing in the hands of the collector or officer a sum of money sufficient in the judgment of the collector or officer to pay the duties thereon."

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CON

James Earl Lawson

Conservative (1867-1942)

Mr. LAWSON:

Is it the view of the minister that the effect of this amendment is to make applicable to specific duties the same provisions as were previously applicable to ad valorem duties only?

I Mr. Ilslev.]

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CON

Richard Bedford Bennett (Leader of the Official Opposition)

Conservative (1867-1942)

Mr. BENNETT:

It applies to all oases.

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CON

James Earl Lawson

Conservative (1867-1942)

Mr. LAWSON:

Whereas before it applied only to ad valorem duties.

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LIB

James Lorimer Ilsley (Minister of National Revenue)

Liberal

Mr. ILSLEY:

Yes; the explanatory note makes it clear. When the section was enacted special or dumping duty, sales tax and special excise tax on importations were not in existence. It is necessary now on entering goods at customs to declare their value whether the duty is ad valorem or specific.

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CON

Richard Bedford Bennett (Leader of the Official Opposition)

Conservative (1867-1942)

Mr. BENNETT:

Quite so.

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LIB

James Lorimer Ilsley (Minister of National Revenue)

Liberal

Mr. ILSLEY:

That is all that the section does.

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CON

Richard Bedford Bennett (Leader of the Official Opposition)

Conservative (1867-1942)

Mr. BENNETT:

It makes all sight item goods liable to treatment in that way.

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LIB
CON

Richard Bedford Bennett (Leader of the Official Opposition)

Conservative (1867-1942)

Mr. BENNETT:

And before it was only ad valorem.

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LIB

Amendment agreed to. Section as amended agreed to. On section 5 (now section 3)-Cost plus reasonable profit.


April 21, 1936