James Joseph MCCANN

MCCANN, The Hon. James Joseph, P.C., M.D., C.M., LL.D.

Personal Data

Party
Liberal
Constituency
Renfrew South (Ontario)
Birth Date
March 29, 1887
Deceased Date
April 11, 1961
Website
http://en.wikipedia.org/wiki/James_Joseph_McCann
PARLINFO
http://www.parl.gc.ca/parlinfo/Files/Parliamentarian.aspx?Item=244e5dd5-8204-499b-b3f4-e73e59016198&Language=E&Section=ALL
Profession
physician

Parliamentary Career

October 14, 1935 - January 25, 1940
LIB
  Renfrew South (Ontario)
March 26, 1940 - April 16, 1945
LIB
  Renfrew South (Ontario)
June 11, 1945 - April 30, 1949
LIB
  Renfrew South (Ontario)
  • Minister of National War Services (April 18, 1945 - January 18, 1948)
  • Minister of National Revenue (August 29, 1945 - November 14, 1948)
  • Minister of National Revenue (November 15, 1948 - June 20, 1957)
June 27, 1949 - June 13, 1953
LIB
  Renfrew South (Ontario)
  • Minister of National Revenue (November 15, 1948 - June 20, 1957)
  • Minister of Mines and Technical Surveys (January 18, 1950 - December 12, 1950)
August 10, 1953 - April 12, 1957
LIB
  Renfrew South (Ontario)
  • Minister of National Revenue (November 15, 1948 - June 20, 1957)

Most Recent Speeches (Page 2 of 865)


April 12, 1957

Mr. McCann:

Yes, Mr. Chairman. That is clearly set out in section 2 of Article I which is in these words:

This convention shall also apply to any other taxes of a substantially similar character, imposed by either contracting party subsequent to the signing of this convention.

Topic:   INTERIM SUPPLY
Subtopic:   INCOME TAX
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April 12, 1957

Mr. McCann:

I was referring to article VIII with reference to the question the hon. gentleman asked, having to do with an exception.

Topic:   INTERIM SUPPLY
Subtopic:   INCOME TAX
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April 12, 1957

Mr. McCann:

No, Mr. Chairman, there

is no substantial difference between this and the former agreement. I might say with respect to article I that this article contains specific reference to its respective taxes to which the agreement applies. That means that some taxes in the Netherlands are not named in the same way as ours in Canada. For instance, it applies to the income tax including surtaxes in Canada, while in the Netherlands it applies to taxes and what are called wages tax, company tax, dividend tax and tax on fees of directors, all of which correspond very closely to income taxes in Canada. It also provides that the agreement will apply to any substantially similar taxes which may be imposed by either government during the time the agreement is in force.

Article I agreed to.

On the schedule, Article II.

Topic:   INTERIM SUPPLY
Subtopic:   INCOME TAX
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April 12, 1957

Mr. McCann:

It could with modifications. It would have to be modified in order to apply to these others, because they might have tax laws in some of these possessions that might, from a general look at them, correspond with income taxes but by name might be known as different taxes entirely. Therefore there would have to be modifications if the agreement were to apply to any of the possessions of the Netherlands, and at the moment it does apply only to the Netherlands in Europe.

Topic:   INTERIM SUPPLY
Subtopic:   INCOME TAX
Full View Permalink

April 12, 1957

Mr. McCann:

If the hon. gentleman will read article XXV he will see that it says:

This convention may be made applicable either in its entirety, or with modification, in respect to any part of the kingdom of the Netherlands outside Europe, which imposes taxes of a substantially similar character to the taxes specified in article I of this convention . . .

I have already read that.

Topic:   INTERIM SUPPLY
Subtopic:   INCOME TAX
Full View Permalink