HC Deb 14 November 1933 vol 281 c744W
Sir G. HURST

asked the Chancellor of the Exchequer whether he is aware of the hardship inflicted on English traders by being required by the Dominion of Canada Government to pay Canadian Income Tax on profits earned by them in respect of orders obtained by agents or employés in Canada, although such traders are already liable to British Income Tax on the same profits and although they do not reside in Canada; and whether he has taken steps under Section 17 of the Finance Act, 1930, or otherwise, to put an end to this hardship?

Mr. CHAMBERLAIN

I understand that the trading concerns in the United Kingdom which had been requested by the Canadian Revenue authorities to furnish returns of profits from sales effected through agents or employés in Canada are being informed by those authorities that the completion of the returns may be dispensed with until they are further advised. As regards the second part of the question, the Canadian Government has been approached with a view to the conclusion of an agreement under Section 17 of the Finance Act, 1930.