Mr. ILSLEY:

Yes.

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.

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?

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.

Mr. HANSON (York-Sunbury):

I suppose it is well understood in the trade.

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 That section eight of said schedule I to the said act be repealed and the following substituted therefor: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

Mr. ROSS (St. Paul's):

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

Mr. ILSLEY:

Any bottle.

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.

Oh, oh.

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.

Mr. HANSON (York-Sunbury):

I have

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

Mr. CASTLEDEN:

What was the clause

before it was changed?

Mr. ILSLEY:

The part in italics is new

and the one cent per bottle is new.

What were the proceeds from the tax last year?

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.

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.

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."

Mr. HANSON (York-Sunbury):