Mr. HANSON (York-Sunbury):
The minister should give some explanation as to why in the case of succession duties and income tax, interest is charged from a date anterior to the making of the assessment, rather than from the time of ascertaining what the liability is. This is an obnoxious feature of both laws -the charging of interest on an unascertained amount prior to assessment. I object to it. On principle it is bad. Under no statute I know of other than these two statutes, under no process of law that I know of, does interest begin to run, except by contract as in the case of a promissory note, or of special contract in the case of a special contract, until the liability at least is ascertained. That is a sound principle. This is a violation of that principle; it must be done simply for the purpose of screwing a little more money out of the taxpayers, and I object to it.