May 4, 1950 (21st Parliament, 2nd Session)

Mr. Knight:

Returning to the matter I mentioned a moment ago, I should like to draw the attention of the parliamentary assistant to something he said. His statement was that, so far as he was aware, no application had been made by any educational institution. I am prepared to accept his word in regard to his lack of awareness, but not as to the other matter-because an application was made.
I shall place on record, to just such an application by a professor at Dalhousie university, the reply from some assistant, apparently, of the Minister of National Revenue. This reply is dated at Ottawa, March 20, 1950, and states:
I wish to inform you that the "Revere" magnetic tape recorder, per descriptive illustration submitted, manufactured by Revere Camera Company, Chicago, Illinois, a general purpose recorder for use in the recording of sound on a magnetized tape, incorporating provision for play-back thereof, is considered to be an article of a class or kind made in Canada, and, therefore, not admissible under tariff item 696 under any circumstance, but rated for duty under tariff item 445k, at 22J per cent ad valorem, most-favoured-nation tariff, subject, in addition, to the consumption, or sales tax of 8 per cent levied on the duty-paid value . . . The above magnetic tape recorder is restricted importation under the provisions of the Emergency Exchange Conservation Act and may only be imported under permit from the emergency import control division, Department of Finance, 490 Sussex street, Ottawa.

And then Mr. Abbott wrote, in reply, I believe, to the hon. member for Rosetown-Biggar on some date in 1950-1 have not the exact date:
With regard to the duties and taxes, I am informed by the Department of National Revenue that these wire and tape recorders would not be classified under tariff Item 696, which allows educational equipment to be imported into Canada duty free-
And I would ask the parliamentary assistant to listen to the reason given.
-because these machines are manufactured in Canada and are available from several sources.
The point I made, and which the parliamentary assistant has not cleared up, is that it is suggested that these machines do not come from several sources in Canada, but rather that one machine is made and sold under various names, giving colour to the suggestion that they come from various sources. I am not sure whether that is correct or not, but I presume it is the business of someone in the department to find out. I would ask for that information. If it is true then in all reason, leaving out all those wisecracks about politics, the C.C.F., and everything else, in the interests of educational organizations in this country I see no reason why that one particular item should be picked to be omitted from the list of items to be allowed in free under the heading of items used for educational purposes.