Mr. MACDONALD (Brantford City):
not know whether it is the income tax department or the Department of National Defence -has entertained that an officer's food and other things he gets are worth at least seventy cents a day, and although he does not get that seventy cents, he is taxed on that seventy cents. I think he should, in any event, be relieved of that taxation.
It is not only the officers for whom I would make a special plea. I would also bring to the attention of the minister the men who are acting as instructors in elementary flying schools. As members of the committee know, elementary flying schools are now operated by private companies, the instructors being lent by the Royal Canadian Air Force to the elementary flying school. When they are lent by the Royal Canadian Air Force they lose their rank for the time being. Most of them are sergeant pilots and, as members of the committee know, a sergeant pilot does not pay income tax. As a matter of fact, no sergeant in any branch of the service pays income tax. I was going on to say that officers who fly in Canada and are on the general list are also exempt from income tax in the Royal Canadian Air Force, whereas all men who serve on the ground pay income tax. But let me come back to the point I was making. These sergeants who are lent are freed from paying income tax when they are in the Royal Canadian Air Force, but once they join the civilian school as instructors they pay income tax. The increase in the tax will weigh very heavily upon them. If any relief is to be given to officers, I trust that some consideration will also be given to these instructors at the elementary flying schools.
I want to press with all the force I can the suggestion that officers at home should receive some consideration in respect of the payment of income tax. I do not consider that they should pay the same income tax as a man who is not in the service, a man who has not volunteered to save his country but is carrying on his business to-day, true under difficulties, but nevertheless carrying it on, and who, when the war is over, will be allowed to continue to carry on his business, whereas the men in the armed forces will come back to what? They will come back to starting life all over again. I cannot press too strongly upon the minister the fact that these men are serving their country; they are sacrificing greatly, and therefore they are entitled to some consideration.
At six o'clock the committee took recess.
tMr. W. R. Macdonald.]
The committee resumed at eight o'clock.
Subtopic: INCOME WAR TAX ACT