James Elisha BROWN

BROWN, James Elisha, Q.C., B.A.

Personal Data

Party
Liberal
Constituency
Brant (Ontario)
Birth Date
May 12, 1913
Deceased Date
January 26, 1974
Website
http://en.wikipedia.org/wiki/James_Elisha_Brown
PARLINFO
http://www.parl.gc.ca/parlinfo/Files/Parliamentarian.aspx?Item=f74a603a-7515-4332-82a0-29a7a41643db&Language=E&Section=ALL
Profession
lawyer

Parliamentary Career

August 10, 1953 - April 12, 1957
LIB
  Brantford (Ontario)
June 18, 1962 - February 6, 1963
LIB
  Brantford (Ontario)
April 8, 1963 - September 8, 1965
LIB
  Brantford (Ontario)
November 8, 1965 - April 23, 1968
LIB
  Brantford (Ontario)
June 25, 1968 - September 1, 1972
LIB
  Brant (Ontario)

Most Recent Speeches (Page 1 of 38)


November 23, 1971

Mr. Brown:

I think that as a rate that is true, sir.

I put this to the parliamentary secretary. With a new country, a country developing its mines, petroleum, natural gas and all its industries-which is the very foundation of our economic growth and the growth of employment possibilities which will take people off the breadlines and get them working-you need investment in those resources. Without it, you have stagnation. With stagnation, you have unemployment. With high taxation like this you will continue to have unemployment until it becomes something you must learn to live with. There is no solution to this kind of problem.

Topic:   GOVERNMENT ORDERS
Subtopic:   INCOME TAX ACT
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November 23, 1971

Mr. Brown:

Yes, sir.

Topic:   GOVERNMENT ORDERS
Subtopic:   INCOME TAX ACT
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November 23, 1971

Mr. Brown:

In his answer he agreed with me pointing out that the tax in some cases is 25 per cent and some cases would be 27.5 per cent with a surtax. He also added that some of the states also have an additional tax in addition to the federal tax.

Topic:   GOVERNMENT ORDERS
Subtopic:   INCOME TAX ACT
Full View Permalink

January 29, 1971

Mr. Brown:

Yes, sir.

So it would be added to his taxable income in that year, one hundred cents on the dollar, though I know there is a provision with regard to spreading the cost over a number of years. Then I asked:

Yes, so basically, although you have mentioned some exceptions and I am prepared to determine those in a few moments, what the chartered accountant of one of the national firms said is true, that the distinction between capital gains and income will be virtually abolished because in many cases-I have given you two or three illustrations, but I am sure you could give me more than I have given you because you are far more knowledgeable in this field-it will merely be added to the taxable income and become taxable in the year. Is that correct?

Topic:   INCOME TAX ACT
Subtopic:   SUGGESTED DEDUCTION FOR TEXTBOOKS, EQUIPMENT, MEDICAL FEES, ETC., IN RESPECT OF STUDENTS, THEIR PARENTS OR SPOUSES
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January 29, 1971

Mr. Brown:

Yes, it is.

Income Tax Act

Topic:   INCOME TAX ACT
Subtopic:   SUGGESTED DEDUCTION FOR TEXTBOOKS, EQUIPMENT, MEDICAL FEES, ETC., IN RESPECT OF STUDENTS, THEIR PARENTS OR SPOUSES
Full View Permalink