March 5, 1942 (19th Parliament, 3rd Session)

NAT

Richard Burpee Hanson (Leader of the Official Opposition)

National Government

Hon. R. B. HANSON (Leader of the Opposition):

I was about to ask the minister, on the orders of the day, a question with respect to this convention. He has referred, I assume, to all the salient features of the convention and we shall be able to study it when it is tabled. There is, however, just one question that I should like to ask him at the moment. According to a newspaper report it is stated among other things that the convention also provides for a reduction in certain rates of taxation, and, it goes on:

for the establishment of an exchange of information between the United States and Canada in the field of income taxation.
I am interested to know just how far that goes, having regard to the practice and rule that income tax returns are secret. I can visualize this as a breach of the practice heretofore. May I call the minister's attention to the fact that income tax returns are not even divulged to the succession duties authorities of a province without the consent of the estate of the taxpayer. I am wondering how far this will go to take away the secrecy which heretofore has surrounded the filing of income tax returns.

Topic:   TAXATION
Subtopic:   CONVENTION BETWEEN CANADA AND THE UNITED STATES SIGNED AT WASHINGTON MARCH 4
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