HC Deb 13 May 1918 vol 106 cc34-5
58. Mr. JOYNSON-HICKS

asked the Chancellor of the Exchequer whether he is aware of the hardship and injustice in regard to payment of Income Tax to certain Canadian ladies who are over here simply because their sons are fighting in France; and whether he can see his way to omit such demands in cases, say, of incomes under £ 300 or £ 400?

Mr. BONAR LAW

In the cases referred to the liability so far as concerns income from sources outside the United Kingdom is restricted to the amounts actually remitted to this country. In the case of a Canadian soldier, whose wife's income is for Income Tax purposes regarded as that of the husband, no charge is raised in respect of income derived from such sources.

Mr. JOYNSON-HICKS

Could not that be extended to the many cases of Canadian mothers and widows who are over "here with their sons fighting?

Mr. BONAR LAW

It equally applies. All the money on which these taxes are levied reaches this country.