June 22, 1922 (14th Parliament, 1st Session)


William Stevens Fielding (Minister of Finance and Receiver General)



I shall have the correction made. It is not the intention of the Government to propose anything like a revision or an extensive change in the Income War Tax Act for the present year. I have no doubt that when the bill comes before the House hon. gentlemen will have many suggestions to olfer, and I may state now that we do not contemplate any general revision or any extensive changes. There are, however, several points that will be covered by the bill. For example, the exemption of $200 in the case of dependent children we propose to increase to $300. There has been difficulty in connection with the travelling expenses of commercial travellers, who have complained that they are not getting fair consideration in this matter. We are making an amendment to meet the situation. It will be remembered that the House passed legislation based on the practice of the American authorities at the boundary line of imposing certain taxes on Canadians employed across the border. In conformity with that resolution we are introducing a clause in the bill, with the proviso that it shall take effect only on proclamation by the Governor in Council. This proviso is based

on the hope that regulations may be passed at Washington that will render this legislation unnecessary. These are the chief purposes of the bill.
Motion agreed to and bill read the first time.

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