Sir THOMAS WHITE:
There is no distinction made having regard to the number of family. So far as I know, there is no legislation in Canada based upon such a distinction. I think in France and in England there is a distinction, but there is this difference between our legislation and theirs, that the amount of exemption with ns is $3,000. In framing the Bill, as I stated when it was introduced, we had regard to the cost of living and to the reasonable requirements of an ordinary family, and we fixed upon $3,000 as a fair exemption. It does not seem to me possible, although it appeals to one's sympathies, to make a distinction based upon the number of members of a family or of dependents. _ .
It would be unfair to base the distinction *solely on the number of the members of a family, because there are many citizens who have not only children to take care of, but other dependents as well. One man, for example, may have a wife and six children to take care of, and another man may have a wife and two children, and four or five others depending upon him. It seems to me it would be impracticable to hold an inquiry, because a question of fact would be involved -as to whether or not a citizen had dependents to take care *of. One can easily see how the tax could be evaded, and how embarrassing questions would arise. The essential feature of this measure, so far as regards my hon. friend s question, is that there is an exemption of $3,000, which is higher than the exemption granted in the United States legislation now before Congress, and very much higher than the exemption at present in England.
Topic: WAR TAX UPON INCOMES.
Subtopic: CONSIDERATION OF THE BILL IN COMMITTEE.