price in the United States at $1,821; in Canada, $2,333. That is a difference of $512. In the case of the Chevrolet car it shows a spread of $509. The Canadian sales tax of 10 per cent and the excise tax of 15 per cent on the small Chevrolet car amount to $368, but there is a United States federal tax of $129 on the same car. This makes a difference of $239 in tax charged in Canada more than in the United States. Deducting this $239 from the spread in price between the Canadian and the United States price of the same car of $509 and we have a balance of $270. I maintain that this difference is brought about by our' automobile industry to a very large extent taking advantage of the customs tariff.