Mr. CLARK (North Bruce) :
I quite agree with the hon. member for Shelburne and Queen's that the tax forms should be as simple as possible. At the same time I do not see how we can avoid asking the taxpayer to fill up this whole form. It is true that in respect to his municipal taxes he does not do it, but in that case he does not make his own assessment; the assessor
does it for him and advises him how much his taxes are. I do not see how we can follow the same principle in regard to income tax. I think the minister should hold to the practice which he started this year of making the taxpayer himself compute his income tax. I know it is difficult in a great many cases, but any man who paid his tax last year has his receipt before him, which tells how his tax has to be computed, and he can easily make it up for himself with the assistance, as my hon. friend from Sherbrooke (Mr. McCrea) said, of a local book-keeper or accountant. While it may be vexatious, there are thousands of business men throughout the Dominion who by reason of having had to make up their own income tax returns and' compute the amount of tax payable by them know a thousand times more about their business to-day than they ever did before.
Topic: REVISED EDITION. COMMONS