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 4 of 865)


April 12, 1957

Mr. McCann:

Debenture interest is dealt

with in article VIII, which confirms the right of Canada to withhold a tax of 15 per cent at the source on interest arising in Canada and paid to a resident of the Netherlands, and the right of the Netherlands to withhold a similar tax on interest arising in the Netherlands and paid to a resident of Canada.

In addition, this article provides that in the event of one country wishing to increase the 15 per cent rate of tax, that country may, on notice, cease to be bound by the 15 per cent limitation.

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:

I am informed there is no trouble arising from this. We continue to apply death duties on property that is situated in Canada, and they continue to apply duty on properties or assets that are situated in South Africa. There did not come about a general agreement with regard to that.

Topic:   INTERIM SUPPLY
Subtopic:   SUCCESSION DUTY
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April 12, 1957

Mr. McCann moved

the third reading of the bill.

Motion agreed to and bill read the third time and passed.

Topic:   INTERIM SUPPLY
Subtopic:   INCOME TAX
Full View Permalink

April 12, 1957

Mr. McCann:

There have been no complaints along this line at all.

Income Tax Agreement

Topic:   INTERIM SUPPLY
Subtopic:   INCOME TAX
Full View Permalink