July 13, 1942

LIB
NAT

Gordon Knapman Fraser

National Government

Mr. FRASER (Peterborough West):

That is going to hamper education to a great extent. These motion-picture cameras use kodachrome, and with the extra tax a film is going to cost practically $7 for fifty feet. Four hundred feet of film will show in about fifteen minutes; $7 for one-eighth of a roll will make the whole roll cost about $56 with the tax.

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LIB

Hughes Cleaver

Liberal

Mr. CLEAVER:

There is a determining

factor in this resolution, the person for whom the camera or film was designed. Reading the resolution strictly, who is going to determine what films are designed exclusively for industrial or professional photographers?

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LIB

James Lorimer Ilsley (Minister of Finance and Receiver General)

Liberal

Mr. ILSLEY:

They are of a distinguishable type, I am told. This applies not only to films but plates, projectors, et cetera. Any of those articles that are designed exclusively for the use of industrial or professional photographers are free of the tax; those that are not are taxable.

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NAT

Richard Burpee Hanson (Leader of the Official Opposition)

National Government

Mr. HANSON (York-Sunbury):

I suppose it is well understood in the trade.

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LIB

James Lorimer Ilsley (Minister of Finance and Receiver General)

Liberal

Mr. ILSLEY:

I think so.

17. That section eight of said schedule I to the said act be repealed and the following substituted therefor:

"9. Beverages consisting of unfermented fruit juices (not including grape and other native fruit juices where at least ninety-five per cent of the products sold consist of pure juice of the fruit) and imitations thereof, carbonated beverages or aerated waters and all other compounded or mixed soft _ drinks, put up in bottles for sale 25 per cent and one cent per bottle."

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NAT

Douglas Gooderham Ross

National Government

Mr. ROSS (St. Paul's):

Is the one cent a bottle for a pint or a quart bottle?

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LIB
NAT

Douglas Gooderham Ross

National Government

Mr. ROSS (St. Paul's):

Many speeches

were made this afternoon about endeavouring to cut down the sale of alcoholic beverages. It is rather a pity that this extra tax should go on soft drinks. I think if it were kept to a reasonable level they would probably take the place of alcoholic beverages to some extent.

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?

Some hon. MEMBERS:

Oh, oh.

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NAT

Douglas Gooderham Ross

National Government

Mr. ROSS (St. Paul's):

I mean what I say; I think it is a pity. I think cutting down the cost of soft drinks would have some effect in reducing the consumption of alcoholic beverages.

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NAT

Richard Burpee Hanson (Leader of the Official Opposition)

National Government

Mr. HANSON (York-Sunbury):

I have

heard of people buying chocolates instead of alcohol, but I never heard of them buying coca-cola.

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CCF

George Hugh Castleden

Co-operative Commonwealth Federation (C.C.F.)

Mr. CASTLEDEN:

What was the clause

before it was changed?

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LIB

James Lorimer Ilsley (Minister of Finance and Receiver General)

Liberal

Mr. ILSLEY:

The part in italics is new

and the one cent per bottle is new.

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?

An hon. MEMBER:

What were the proceeds from the tax last year?

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LIB

James Lorimer Ilsley (Minister of Finance and Receiver General)

Liberal

Mr. ILSLEY:

The amount last year was

$6,247,000. The estimated revenue from the increase in rate for a full year is $5,000,000. The estimated revenue for the increase in rate for the remainder of the fiscal year is $3,750,000.

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Item agreed to. 18. That the said schedule I to the said act is further amended by adding at the end thereof as section ten and eleven the following: "10. Chocolate, candy and confectionery which may be classed as candy or a substitute for candy 30 per cent." "11. Chewing gum 30 per cent."


LIB

James Lorimer Ilsley (Minister of Finance and Receiver General)

Liberal

Mr. ILSLEY:

I have an amendment to

propose. This resolution imposes a new tax of 30 per cent on manufacturers of chocolate, candies, et cetera. The amendment I have to propose is in the form of a proviso, the effect of which is to substitute for the 30 per cent tax in the case of items packaged by the manufacturers to sell normally in the retail trade for five cents, ten cents and fifteen cents, a tax of one cent, two cents and three cents respectively. This proposal is made with a view to equalizing the tax as between manufacturers of these classes of fixed price items. I believe it will find favour with the trade generally.

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LIB

Ian Alistair Mackenzie (Minister of Pensions and National Health)

Liberal

Mr. MACKENZIE (Vancouver Centre):

I move:

That resolution No. 18 be amended by adding the following proviso to section 10 of schedule 1 to the said act, as therein proposed: "Provided, however, that in respect of the goods mentioned herein the tax shall be:

One cent on each article or unit selling regularly at a retai 1 price of 5 cents;

Two cents on each article or unit selling regularly at a retail price of 10 cents;

Three cents on each article or unit selling regularly at a retail price of 15 cents; and the Minister of National Revenue shall be the sole judge of the classification 'of the goods, the value, and the unit of the sale for purposes of this tax."

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NAT

Richard Burpee Hanson (Leader of the Official Opposition)

National Government

Mr. HANSON (York-Sunbury):

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July 13, 1942