June 3, 1935 (17th Parliament, 6th Session)


John Livingstone Brown

Liberal Progressive


Another complaint is in regard to repair parts for implements. It will be recalled that some time ago we had a complaint against the Department of National Revenue with respect to the way in which repair parts were being taxed. We did secure from the minister the insertion in the Customs Act of a schedule fixing the duties on repair parts for implements at the same percentage as had formerly been levied before the tariff was revised in 1930. Under item 409q, Nos. (i), (ii), (iii) and (iv), the duties on repair parts are 10, 71, 6, 15, 171 per cent. These were the duties that prevailed not only on repair parts but on the implements themselves before the duty was raised to 25 per cent in the fall of 1930. There is one other implement, however, regarding which it seems that the Department of Customs has given a different ruling, and that is under section 409 -farm tractor parts for repairs. I am given to understand that the department has ruled that these repair parts are subject to various rates of duty. It will be remembered that farm tractors to the value of 81,400 come in free, and under the ruling of bulletin 3383, file 128273, one would expect that the repairs for tractors would also come in free. But according to the statement made these repair parts have been taxed as follows: bolts, nuts, washers, rivets, 25 per cent and 75 cents per hundred; lock washers, 35 per cent; screws, copper or brass, n.o.p., 35 and 30 per cent; tractor gaskets, 20 per cent; cork gaskets, 32 per cent; asbestos, 25 per cent; paper, 35 per cent.
There seems to have been some confusion as to what constitutes a repair part. I do not see why there should have been any misunderstanding on that point. A repair part might be even a bolt or it might be connected with some other part but in either case the article would constitute a complete repair part. File No. 128273, dated November 12, 1927, reads:

Declares that any article which constitutes a part of a part providing it requires no further fabrication and is not adapted for any other use is entitled to entry as a complete part.
I would like the responsible minister to look into this matter and see that these repair parts are admitted under the terms that seem to have been the clear intent as set forth in the law and that the departmental officials will not be allowed to override the clear intent of the law and impose higher duties on these parts.

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