My income may
vary, some investments that I thought were good may turn out bad, and some that I thought were bad may turn out good. It is very difficult for a man who has an income from eight, ten, or twenty varieties of stocks, debentures, bonds, and so forth to make these computations. I know the minister is doing all he can in this measure to help those who have struggled in this regard. I have considerable sympathy With the contention made by my hon. friend from Sherbrooke. He is a good business man, and I think the point he has drawn attention to is one worthy of consideration by the minister, namely, that there should not be taxation levied upon taxation. But that is what is being done under the Bill now, as the member for Sherbrooke has pointed out. For instance, a man's municipal tax must not be deducted from the return made for income tax. Now, surely a man who is taxed upon his income $500, $600 or $1,000 by the municipality cannot count that as "income". His income is what is left after he has paid all his just debts and liabilities. On the one hand a man has a right to include all his outgoings, such as repairs, insurance, taxes, and so forth, and on the other hand all his revenule. The reply made to me was that this Government comes (first,, and therefore the municipality and the province must come in their order, so to speak. I think there is a good deal in the point raised by the member for Sherbrooke, and I hope the minister will give it consideration. I am pleased that he has seen fit to relieve the taxpayer to a large extent of the responsibility in connection with these income tax returns. A great many citizens in my own city were fined very heavily last year for faults which I do not think were theirs, although, I must say, the department when I brought the circumstances to their attention, reviewed those cases. But at the same time small fines were collected from many citizens who had sought to do right. In levying these taxes, which are certainly pretty heavy on a great many people, the Government should proceed in a spirit of fairness and justice. Every precaution should be taken against unfairly regarding a person as dishonest whose
return has not been quite accurately made up. I feel that the majority of the citizens of Canada are honestly anxious to make out their returns in accordance with the Act.
Topic: REVISED EDITION. COMMONS