&Jprtmeat Gnnu, cat, PinaaeId

4*tratlon h- ,

Brit& Columbia, 236, !B7 , Mdtime ProvlnOr, 169 Nova 8ootla,BO Prinoe Edward Gland, 87

Admlnlntratlon of Jwtlcs appeal courts in karit'mes and Prairie% 170, 171 Customs Act, proaeautions under, 182 delegation of powers over ~enitentiaries, 182 Indiana, offences by, 182 joint Dominion-provincial cohtrol over, 14

'

overlapping and duplication, l82

Admlnin~atlve Eoonomielr me dsb OreftppinL, Union Prov&cem .

c e m , quinquennial in Prairies. 171 duplication, ebhination of, me Overbpphg investigations Made by Comrniaaton, 165 overlapping and duplicatioq me OIerhppIn~ proportion of taration wed for govenunental costa. 165 pulilia-abhbunta ia4uirp; 166 wope of Commission's inquiry, 165 reflqptio io, coata, effmta of, 1M k]t& 'of&xp+rd through, 186,168 A k i ~ h t ~ see also Muketlqg , Alberta, faat' undeveloped area in, 1b8 depre&on effecta on services, 173, 174 depression effecta on ,%e wwpeat industry,'% division of services bugk.sbd, 114 Dominion aid in meeting ope~ating coeb, 80, 8 0 Dominion and provincial aervicea, 1788 Dominion-Provincial Conference (19351, 69 experimental farma, 176, l76 export prices, depqndenoe on, 20 granta to fain and other organisations, 176 marketing, see ~Macketina Overlapping, me Oredappiag prairie agricilltute,~laok of self-suffioiency of, 16 relief to famers in diitteas, 29, 80 researoh, l75 wmtea from obsolete sefvices, 174, 176 . . - Alberta, see alap Prairie Prvvinces default on provincial debt, 103 economic and dnancial factors, 103 financial propomls, effect of, 103, 104 freight rates, submissiow W tot, 180, 191, 194, 196 income taxes, rates of, 111 \

L Alloeationof J ~ ~ ~ w t P d olsrity of diviuion of jurisdiction earentbl, 24 company inoorporation y d mplation, Wfl contributory old age pensions 405 contributory nodal aqrvioga, Bkf , corporation taxeu, 118fl disparity between jurindiction and hanoial w m w , 16 eduostion. 5Ofl federal aystem respeated, 13 5aherias, 68, W health insurance, Bfl income taxes, 1118 insuranoe, 59fl joint jurisdiction over some subjeok, 18, l 2 labour legislation. 45fl mothers' allowances, 81

d munioipal iwolvenay and debt adjuetment, l48 national unity promoted, 18 , old age pensions, 31, 32 poor relief, 30, 31 principles underlying recommendations, 13,24 provincial autonomy .mec$d, 13, !B9 public health, 32fl reallocation of burdens necpary, 15 regulation of eoonomio activities, 6S relation of financial and other rewmmendatioos, 24 swial inauranoe, 81Mf suooesaion duties, 117fl unemployment aid, 24fl unem~loyment inauranoe, W, 88fl , S

widowe' pebsiona, 31 workmen's oompensatiop, P

Allowances, Mothers', see Modem' Allowenow

Amendments of Conetitudon, me Bdti.h North Amdw Act

American Experience, Bee Unlted State8

Anclllarj. Powers, see also B d l i l Ndrd Alnerier 'Act doctrine of, dangers adaing frol , 13, B, 46, 8 3

Annuities government annuities and old age pensions, 41

Areas Available for Settlemen4 see Settlement ~ o . d b ~ l l e r '

Australia delegation of powers under constituti9~, 18 ' , income tax progressivity, 167 mccesaion duty progressivity, 1e7 aucceasion duty yields, 120

, . natural resources award, 246 Bankruptcy t

Provincial debt situation, 103, 104 l muniaippl default, jurisdiotion over, 148

refusal of Province to appear before Commission, 188 Banlrs and Banking, gee Cornpad04 W r a t l o n Taxel i' Ulocatbn of J n W W o n , Bee a180 B r W Nor& h e r i w Act

and individual subjectheading8 B b d Pernod P e ~ i o n s , me Oh! Ade P e i ~ l o ~ ( .

basis'of recommendations concernink, 13, 24 Board of Tramport Commfrrlonen, me Frdrht R a w ' child welfare, 31 civil service. ~rotection of, 14 ' Britain, me Great Brimln

2.60

Britbh C o l d a oomparieon with Prairie Pmvinoes, 241 oompansation for use of lands by Dominion, 239 owta of provincial government, a98, !B7 d e p d o n ezperience and reaults, 78 eoonomio and financial factors, 106 5nancial proposnls, effeet of, 106, 108, l07 Bwal need not olaimed by Province, 2% freight ratts, submieuions as to, 191,194,180 history OS subsidies, a 3 4 / 1 , ~ inoome taxes, rate8 of, 111 interim subsidy of 1984, 234, 248 Martin Commkion, 238, 239 municipal development, l37 Paoieo Great Emtern Railway claim, M, 246 Peaae River distriot, 236, 238 railway belt, 285, 238, 239 relief expenditurea and loam. 19. 20

BdlLh Nor& hdu Aa-CmZudsd * , unemployment aid, amendment as to, 26

unemployment ilmuance, amendment as to, 26 unemployment insurance, jurisdiotion over, 884 uniformity of laws under sec. 84, 78

Budnon Remhtlon, see Comp.nlw d l i ~ f f

C.mdLn Natloml Railways see 'hmportrlton

CslUm British Columbia, rec~mmendation for, 246, 248 quinquennial cenm, e h n a t i o n of, 171

Qild Welfare, aee Mothers' AUownhcea

special subsidy claim m m e d population, 284, 285, 238, 239, 240 contributions to federal revedues, claim for, 237, 238 owt of government, claim based on, 236, 237 debt allowance revision, 241, 243 demanda for subaidy revision, 234,236 financial term of Union, 236 inequalities of subsidies and allowances, 23Bfs inatmotiona to Commission as to, 234 railway landa payment, 288, 238,239 readjustment of terms of Union refused, 239, 240 recommendations of Commiion, 243 revision based on quinquennial oensua, 240 summary of claim, 236,248

Britlob North America A04 see also M-cion bf Jdddo11 smendment of

ancillary powm, doctrine of, 18, 96,48, 273 delegation of powers, 78 di5oulties of amendment, R Dominion-Provinoial Conference (19,p), 69 methad of. not recommended. 10: 226

Civil Service Dominion otilciala, familiarity witb lwal customs, 14 municipal servioe, development of, 149 ownisation branch of Dominion servioe, 183 proteotion of, on reallooatioh of p m r s , 14, 183, 273 relaxation of rules of Civil Service Commission, 14 sMility of eslaries deeirsble, 166

U a h b j F'rovinces, see Speold Claims by province^ aqd under individual provinces

Collsction of T a u , see also Corporation Tax-, Exomptlom from Taxation, Inoome Tax* Ovqrl.ppL#, Sder Tnxea, Sncceasion Dntiea, Taxation, T u C o m p h w

oorporation taxes, l77 income taxes, 111, 112, l77 overlapping and duplication, see OverLppily premiums for health insurance, 42 protection, on reallocation, of present 05cial8, 14 stock-transfer taxes, 178 succession duties, 120

need of prhadure being dev&d,'72, W need to meet new situations and probleins, 9 recommendations not made as to, 72,226

anoiUar~- powers, dangem of doctrine of, 18,26,4,273 '9ompaot hory" of Confederation, 231, 249, 283 company inoorporation, I "conjoinLn legidation, validity of, M delegation of powers, present position of, 12 eaonomic regulation, jutladiction over, 118 enabling legielation, validity of, 64 espamion of provinci(~1 reeponsibilitiea since 1887, 10 ianoial powers and constitutional reepodbilities, 78 fisheries jurisdiotion, 68 h n o h language, submieaions as to, m, 224 fnsurance jurisdiction, 69 London Resolutions, me London Rsrolntlom marketing jurisdiotion, 68, 64 munioipal insolvency, 148 power t6 curb pmvidoid protectionkm disousaed, 66 public debt arraapmenb, 123 publio health, 88, U Qwbeo Resolutions, me Qmebes h l a t b r u report does not diwuas all powers, 18 nodal sewioea, praaent jurisdiction over. 16'

Compaot Theory, aee British North America Act

Companies, aee also Corporation Tu.I( IIIIIIM~~ audita and investigations, duplication of, 68, 166 diiriminatory taxation on nations1 companies, 79 Dominion-Provincial Bub-committee on Companies, 67 exclusive Dominion jurisdiction difsoult, b incorporation and regulation generally, 66ff jurisdiction over incorporation, I, 67 10081 inoorporation, advantages in oektain ems, 67 provinoial inoorporation should continue, 67 return8

oommon form desirable, 118 complaints againat present complexity, 67 duplication of costa, 4 164 8tatietioal return, 166

mle of securities, see injm, seourity frauds preOention security frauds prevention

advantages of looal contrpl, 67 Dominion olearing house for inlornistion, W uniformity, advantages of, 57

hat ion, see Corporation T u e r types of company legidation, M uniformity di5oult with dierent methods of inoorporation, 66 uniformity of statutes, advan- of, W

ConaIurent Paron agiculhvsl wwioes. 178f oonservation of natural Wsourdds, 69 employment o h , I ' aaheries regulation, 69 marketing legislation, W, €8 social inmrranae, 48 trmsporhtion, 208,817 #employment aid, 16 unemp~oyment inaunanae, 26

Confadralltfon, aee BdtLb North Amadu,Aat

Dele#adon of Porar - , duetdim oonstitutional provisions, 78

oonditiolul legidation distingubhed, 72 sonstitutional position at p m n t , M, 11 exob tuation of oerkh aommodities, l@d fisheries regulation, 69 flexibility in federal mtem by, 14, 72, 78 wla and penitentiaries, 181 --. .----F-x

health insumoe, application to, 48 .. 'f - Jndustri.l dispukd conciliation, 48 invddity of, in p m n t constitution, M, 71

' ,-,,.-- . legislation by referenoe dlntioyished, 72 . I , - . - marketing legislation, W,68,72 --$&h - - old a@ pension#, m,@. 72

reaommendations generally sa ta, 78, !274,276 aooial innumum, application to, 48 temporary delegation in oertain cases, 72, 78

c o m e a l l ~ u ~ h e n h e n t n , see Britid ~ o r h *ur ~ c t ~ ~ ~ t i ~ ~ ~ p ~ ~ ~ $ E c a t i o n to,

Exempdolu from Tmt ion , Inwms Tax* TIX~OE, DUlannae Tax Compllutls a v e ~ i n g of h o m e for tm purposes, 160 protection of fundamental rights, 334

buainem now made an objeot of taxation, 118 protestion of interprovincial trade, 65

oapital gains b e s , 180 oapitdkation of, in d t y priaes, 168 sorqdedty of reaeqt !&W, 118

a collection by L e authodty auggaated, 117 difaaulties of divided juriudiotion, 118, 114 double tsMtion of oorponrte profits, 168 e5oienoy of, 161, l68 exoeas profits taxes, 114 improvements poasible under Plan I, 168, l68 d h g tax revemes, we obsol~~~enoe and depreoiation allowanoes, 169 prsaent effeots on buainw eaterprime, 118 provincial devices for taxation of companies, 118 publio utilities, taxation of, 159 rate incwaaea in recent years, 114 reoommendatiohs an to jurIadiotion, 114,271 return6

audits, dufilicetion of, 11111 aommon forms desirable. (KI

Dominion-P2ovInd.l Confexencea . . administrative conferences, 71 - annual conferences, mggestion of, 69,?0 arrangements between govenunents at, 71 . Conference of 1935, 88

m - . Dominion Qoyernment's attitude toward, 70 history of conferences, 88, 69 labour legialation adminiatrators, 49 labour legialation, problems of, 49 lsbour unions, uniformity of legislation M to, 47 need for, recognised by all governments, 69, 70 permanent semetariat for, suggested, 70,71, 73

- prevention of oentraiisation through, 70 . - provinoial protectionism, prevention of, 65 & public works programs, oo-ordination of, 28 S*-* purpom and n e d t y of, 70

recommendations as to, 71, '276 owt of preparing, 164 - records of, 69, 71 re moat ion undeC Phi, I, is, IMI :E h* relations with suggested Finance Cornmksion, 84

special taxation of aertaiq busineaswi 118 .T mb-uommittee on oompany matters, 57 a advan&gea of larga bonded debt, 158 .lLi '' ' 'h""'"''" t r m d e n ~ and non-residence problems, 81 4 '. - 1 gun nu' xri-.dl- ,

Of lePiedl lie . , c i f Dominion-Provincld Co-opendon, aee also uniformity arinii under Plan I, 108 star ?,i u i )ras?t' ' R o r i n d J Coofcmnae* N d d Uni*.

CoPm, lee A d m l o h a h of Jprtiee :?it!jl,: , ; conditional subsidies, di5oultiea from, l27 .sin:: oonferenoes, aee D o m i n i o n - R o w con far em^

EMlnP'iov fmn TmdOa Irww oompany laws uniformitg ,~ Cammcj, see F&ndd Beeommen&tlem, Pllblic ,M &.:..l dangers of bi-lateral agreements, 71

PIlWaDsbl a debt increamn resulting from failure of, 1% , . difsrmltiea of, in a federal npkm, 68, 70,172, l73

C- we Tadff P o b tom n education of the unemployed, M)

D- ~ - c m ~ a ~ a , , p.b1ie D& ;$h c fisheries, cospemtionk relation to, B . '. 4; friotion arising from gmnb for unemployment aid, 81 hbt AdJ- ~ . P l l b b Debt P"'? inter-governmsntal communioatio~, 1.1, 11

, .; Debt aee Snbddlm kbour leghhtion, need of oooperation in, 49

, neceaslty for. in modern federal system, 18,14,28, W, 70 Dsk Control, m l ~ h m m m e d a t l o y RWa Debt provhial departments for fedsnl rehtions, 71,11

8 , . . # - ..- p

I ' - 8

r -

1

D o ~ o n . ~ o L 1 c w p e a m U 0 1 1 4 ~ e d provinoial tax amementa, 118 publio 5nanoe polioiw, 78 . public worb program, !2S regulation of economb ~ t i v f b , 68 mhlrity d w Tegnhtion, I -ortation prbblerm, ai8n unemployment problem, need in relation to, Z2, 28, 27, 'd8

I)lmai.n C o d n i o n , aae aLw Muldme Prorinws, Wblte C o d d o n

freight r a h , reoommandations W to, 190,108, W, 286,282,2Ba Prince Edward Island olaim aa to land purchase loan, 268 Prince Edward Inland olairn for continuous communication, 286 trade through Maritima ports, !W

Ihrpllcation of G o v ~ n t , Overlappin#

Dntisr, Snccedon, aae S u r d o n Dntisr

Eermomlw, see Admlniutratlve Eoonomles, Overlapping, 'R.nrpoMtion

Edncation, me alm Libmrieq Univemitiea Alberta, standards in, 104 Britiah Columbia, expenditurea in, 107 developmen@ since 1887, 60 Dominion aotivitiw in the field, M) Dominion aid for, requests for, 61 equality of educational opportunity, 61 alpenditurea by merent municipal units, 142 financial proposals, aims of, 61, 80 French language, submieaions as to, 223 grants for general education disapproved, 61 grants for ~pecial educational services, 61, 62 a

growth in expenditure's on, 139 health education, 34, 36 Manitoba, decline in expendit"res ih, 00 municipal provisions following 1887, 138 national interest in provincial standards, 128 national library, 62 neglect of, during years of depreeipn, 61 New Brunswick, 92 Nova Scotia, 89, 80 Ontario, high standards in, 97 . prevention of unemployment by, 60 Prince Edward Island, 88 provincial autonoply in education, 61 provincial jurisdiction BhQuld cohtinue, M) Quebec, equality of staqdirda &umed, 93 religious minorities, rights of, 61 Sa$katchewan, decline in expenditures in, 61, 141, 102 separate schools, claims conaerning, 61 submianions to the Commkdon, 60, teachers' salariee in Saskatabewan, 61 technical education, provincial needs for, M) unemployed youth, interest of Dominion $ M) universities, see Univemities

Employment OBiees, me also Unemployment, Uneinplopnent Aid

administition of unemployment aid by, 28 administration of unemploy~ient insurance by, 28 concurrent powers suggested, 26 development of, after Great Waf, 18 difficulties arising from provincial &tern, 28,

,

Employnlat o f u 4 d e d Dominion jur&diotion mommended, 25 National Employment Commimion's viawa, 28 aewdty of a Dominion sgatem, 28 provincial employment mrvioes, 28 mmicea for unemplopablw, 27 r M l ou ld be e5oient and adequate, 28 uniformity of practice desirable, 28

Employment Problerm, see Unaonplo)~rsnt, U n a m p l o m Ald, Unemployment IMUNDW

Employmdnt Ssnfw, aae Employmefu O5cw

Eiwbl i~s ~ y l d n ~ i o n . #@:+A , ~ ~ i ; ~ m * , validity of, M, 68 non &,rr+Ar4tmS Ewland, see Great B r h i n . -- p .. . . .. __-. E e e T u s r , W+, 9.1- Tax-

eiemptiona from Taxdon, me slso Collwtion of Taxeh Corporation Tax& Income Taxeb, Real E a t e T&h SaIsr Taxes, S u ~ w s i o q ptrgsr, T a u ~ l o n , T u Com. pllauce

Crown property, reoommendations aa to, 146 income taxes, 168, 169, l@, 161 interprovincial trade, effect on, 88 low-priced houaing, 166, l67 suc&on duties, 181

Expanses of Government, me AdmiliIatrhtlve Expenea. Overlappln(r

Federal Policies, see also MOD* Pollq, T v b PoUey, Transportation

compensation f a adverse effects of, 230f compensatory polioiea, 230,231 inte~relation of factors in econqmy, 23 J I

monetary policy, me Monetary Policy provincial claim based on contributions to federal revenuaa,

a37, 238 provincial claims for oompenaatiob, 230 provincial finance, effect on, 77,283 . rejection of right of provinoee to claim for, B l , 282 tariff policy, aee Tariff Policy taxation by Dominion, effect on province8 of, 237, !4&8 taunsportation, see Tnnrportation

Federal Syatem, me also British Porth Amhrlca Act, ~omlnfon- Provincial Co.ordination

'compact theory" of Confederation, 231' Dominion not the agent of provinces, 231 flexibility in, need for, 14, ?2, 73 freedom of internal trade, 62 functions cannot be sharply -divided, 70 improvements mggeated for Canada 88 interdependence of diierbnt regid*, 7? lack of means of co-operation between governments, 88 . National Adjustment Grants, purpose .of, 1 q preservation of, in Commission's recommendatio~, 13, 289 regional experimentation desirable, 55 rigidity and inelaetioity 8s defects in federal antem, 88 , L

Nnance, see Finnn&l Recorrrmeqd.@p~, W l l o Debt, P m Finance

I I ' I

Flarnce C o d a d o n , see Finandal Rwommen&tio~

FtunoLl Rrmmmenbdona, me dm CoqmnUon Tuea, F b a i d RslJ.Uonr--Continwd Flml Need, lncoms Tuer. PabIls Fhmca, Publie Plsn I--0onehcdsd Debt, S n d o n Dadsr, T.ulfon depremion and boom &eats, 84

bade considerations underlying, 7g Dominion flr~ancw, effect on, 85,108 budgeting over businem cycle, 108 Dominion tax encro~~hments on .provincial field, 86 oorporation tax jurisdiction, l l 3 f ezpadon of national income under, 273 Dominion mmpt ion of unbmployment aid, 131 W 2 Bwal nesd on oomparative baeis recognized, 83, 247 Dominion's responsibilities summarised, 88 ,awra,,7a I , fluctuating elements placed with Dominion, 108, 108

economic oonsiderationa &ecting, 77 ? :s;,.:n,.A .. 8 fluctuating provincial costs eliminated, 85 aduostion, intended eKect on, 61, 80 15 - future provincial bonowjngs, 83

8% &:h& ;:.. effects of, on more proaperow provinces, 79 - . illwtration of operation in various years, 84 emergency grants ' improvement in all provincial finances, 84, 86

provision for, under Plan I, 83, 84 , w.k~&, E!;,# L I inequities if Plan not implemented, l21 provision for, under Plan 11, 188 htft:.!'& v c r ~ d r ~ a m Mdtoba, effect on, 98, QQ SasLstaheaan, mount for, 102 IP$~IA irwl:~~,;: : ' municipal borrowing under, 149

Finance Commission a ; i - municipal debt in Quebec, 148 debt approval, duties as to, 124 , , , , , municipal-provincial adjustments pomible and necesaar emergency grants recommendation, 83, 84 *?:av ::iI&?u 137, 138, 143 functions and duties of, 83,M hr,>i.i,l*i , . municipal eavingn under, 85 recommendations for, SW, 272 ,,,nal, ,..; , New BrunwPick, effect on, 91, 82 research on economio and financial problems, 84

. - new or expanded servicea not included, 81

h a l need, eee F h l Need 1- Nova Scotia, eKect on, 89, 90

flexibility in financial structure essential, 78 Ontario, eflect on, 86, Q7 ~ ~ ~ ~ t s mpra Finance Commission &*F' Plan 11 compared, 132, 133, 134, 135 inoome tax jurisdiction, 111, 112 o q r w , Prince Edward Inland, effect on, 87, 88

National Adjwtment Grants - ,,travei ; . , provincial debt mumption, 81, 82, l w , 270 adoption of 1937 base for calculations, a d ?ui:+Abi provincial-municipal distribution of benefits, 85,137, 188,

--2+j+,* ' Alberta, recommendations se to, 104 - provincial revenues stabilized under, 85, 273 British Columbia, recommendation8 ae to, 107 tmiill .. Quebec, eKect on, 93, 94, 95

calculation of, effect of over-spending, 90 " teal property tax reductions possible, 146

commieaion to review every five yearn, 83 regional inequities of taxation reduced, 157

conditional on tax transfers, 83 . Saskatchewan, effect on, 100, 101, 102

debt assumption, relation to, 124 .: . :. security of provincial flnances assured, 85, 273

detailed discussion of, 12511 Z3nra?hdl:9y '; ' statistical tables as to, 84 developmintal expenditures, 129 , , I - subsidies cancelled under, 83, 270

- v . summary of, 81ff, 88, 270fl emergency granta for abnormal needs, 83, 84 ' '. freedom of provincial action remains, 84 . - taxation necessary for s m e results, l10 future provincial debt charges, provision of, 83 I - , taxation recommendations summarised, l21

irreducible grants recommended, 83 , - taxation reform made possible. 16017 Manitoba, recommendations as to, QQ , 5, tax compliance costs, reduced, 154, l55 methods used in calculation of, 126, 128 I . , taxpayers, effect on, 85,109 . minimum grants desirable, 85 : L war conditions, application to, 275, 276 New Brunsl~ick, recommendations an to, 92 ,l.. ... ,#:*- 3 Plan I1 - - . - Nova Scotia, recommendations tot 90 , . , + adjustment grants and emergency grants, 1 1 Ontario, recommendations as to, 97 m - , . capitalisation of subsidies, 185 municipal mistanw through, 138 . -rfa"i?f-i - depression of national' income, 133 Plan 11, under, 135 : -- detailed discussion of, l3lfl Prince Edward Island, recommendations 88 to, 88 r:ntc.rn I . Dominion-provincial friction under, 134 provision of minimum social nervices, 81 " iUwory advantages under, l33 purposes sought to be accomplished, 126 1 : , increased Dominion taxation under, 133 Quebec, recommendations as to, 04, 95 4 : b inequities and inequalities under, 132# readjustment every five years suggested, 83 :h~r-!~ Plan I compared, 132, 133, 134, l35 Saskatohewan, recommendations se to, 101 7 - possible additional provisions, 135, 136 similarity with Confederation provisions, 1 8 , l n , S 4 A.!ah:+p 2 provincial gains compared with plan I, 189 subsidy ayatem compared, 126, 274 i - l : taxation developments under, l35 summary of recommendations, 272 i ! unemployment coats transferred, 182 unconditional nature of, 127 ,,,I ,:g-

'., provincial autonomy eafe-guarded, 80, 84, 289 unemployment aid not included, 128 provincial finanm, see Prov1nsi.l Financsr

new Dominion functions conditional on tax transfers, 88 ' , .' public debt, see non-economic factors considered, 80 $?,l;: -

. . , ~ l , . l l:-. reform of obsolete aystem eaential, 1 1

P h I . -. ,- similarity with Confederation plan, 273, 274 Alberta, d e c t on, 108, 104 L '..XI - , , &khg fund provision, 109 avoidance of local sales and nuisance faxes, 811 , - social service disparities, removal of, 44, 80 Britiab Columbia, effect on, 106, 108, 107 I I, , special provincial claims, relation of, 229

Financial R ~ t i o n o - C o ~ l w l e d Gaols, we Adminiatration of Jn~t ice aucceasion duties, 117ff taurtion recommendations summarised, 121 Governmental C084 see Admlnlatration Espenrea, Over.

unemployment aid, costs of, 81 I . P P ~ unieed control of public finance policies, 78 Cradin~, see M u k e t i n ~ . - s t . ~ n war, effect of outbreak of, 275, 276 1 .

Fisul Need, see also Financial Recommendations Granto Commission, see Flnanckl Recommendatlo~u >

British Columbia, no claim by, 236 Grmta-in-Aid, see also Sllbsidiea ' 1

recognition of principle by Commission, 83, 232, 233 American Social Security Act, under, 37, 88 e

subsidy revieions sought by reason of, 247 defects where lack of objective standards, 22 9

Firhsrlw educational purposes, for, 61, 62 *

administrative difficulties, 58 health aervices of provinces, for, 44 bonuses to fishermen by Dominion, 260, 281, 252 highway grant8 in United Statee, 211 concumnt jurisdiction auggested, 69 National Adjustment Grants, sae Finamial Reeommeadations decentralisation of Dominion adminiatration, 68, 59 old age pensions, for, 32 delegation of powers suggested, 69 Halitax Award, 260, 281, 262

"9-X ,, ' provincial social services, for, 44

jurisdiction over, 58 ' ' . public works, 28

non-tidal fisheries, regulation of, 58, 59 relief works, 28

relief for fishermen in distress, 29, 30 unemployment relief, 21, 22 aeveral problems in different provinces, 69 universities, for, 62

venereal dinease control, 16, 17, 34 Freedom of Internal Trade, see Interprovincial Trado

Freflht Ratea, see also Transportation Great Brltain

"agreed rate" arrangements, 206 corporation income taxation, 113

Alberta aubmissions, 190, 191, 194, 196 income tax progressivity, 167

analyaia of present and past rates, 197 income taxes, rates of, 111

Board of Transport Commissioners, judgments and ruling, 196 auCcesaion duty progressivity* 15'

powers of, 189, 196, l!% transportation problems, 209,210 proposal to enlarge powers, 198 h l i f a x Award, see New Bmnnvfck rate-making, powers as to, 195, 186

British Columbia aubmisions, 191, 194, 190 Health Insurance, see abo Public Health, Workmen's Compensation competition by other transportation systems, 195, Is%, ZOO#

Crow's Neat Pass Agreement, 189, 267, 258 collection of premiums, 42 contributory old age pensions compared, 42 Duncan Commission, finding of, 190, 198, 254

equalisation of rates, 193, 197, 208 co-ordination with other public health services, 42 export and domestic rates, 196 >;&m! 8 delegation of powers as to, 43 General Freight Rates Inquiry (1925-271, 192, 193 difficulties in provincial schemes, 43 general investigation suggested, 199, 219 ~ilwa). : income or wage levy for, 42 grain rates to Maritime ports, 257, 268 J provincial juriediction reoommenhed, 42, 43 highway competition, see Transportation sickness benefits under unemployment insurance, U )

Intercolonial Railway ratea, 264, 255 recommendations of Commission, 42,4 Maritime Board of Trade brief, 190, 208 unemployment insurance compared, 42 Maritime Freight Ratea Act, 190, 193, 197, 206, 231 Health Probleme., aee M H c H u l t h Maritime Provinces' submissions, 190, 193 New Bmnawick claim for 1912-27 period, 262, 283 HiPways, aee also Transportation Ontario aubmisions, 180, 191, 192 adjustment grants include needs for, l25 order in council of June 6, 1026, 189, 190 automobile, iduenoe of the, 143 parliamentary power to limit rates, l89 British Columbia highway costs, 256, 237 present situation aa to rate-making, 189, l96fl competition with railways, see Transportation rates based on what tra5c will bear, 196, 261,205 declaration for general advantage of Canada, 201, 217 regional difierentials, reduction of, 197 demand for improved highvays, 216 representations to Commission, lWfl financial recommendations, effect of, 129 Saekatchewan submissions, 190 historical development, 143 L

special rates for assistance to an industry, 223 jurisdiction over, 201 r : r r

trade through Maritime potta, we Maritime Province8 Manitoba, reduction in expenditures in, 90 a S I , 3

trend toward downward rate equalisation, 193, 197, 206 motor vehicles, increases in number of, 204 ! i E l m ~ u

truck competition as affecting, 190, l@, 2008 municipal expenditures, 143 , * . I , ! o ~ , I .

water competition, e t c t a of, 195, 196 New Bmnnwick, recent expenditures in, 01 wheat rates, whether profitable or not, 192, 193 Nova &otia, recent expenditures in, 90 --.. .

Prince Edward Island, recent expenditures in, 87 French, see L a n m t e provincial control over highway users, 217 Fundamental R i g h ~ provincial highway construction, 143, 204 protection of, aubmiasiona ss to, 224 Quebec, recent expenditures in, 93 rslevance to inquiry of Commission, 225 taxation of motor carriers, 218

- - A , 7

y y p e ' ' 0 ' 4 geg w ' i e W* Eonm of Lbonr , see Lpbonr T b U o n

Honslru beginnings of governmental aesietance in, 10 real property taxatiop, restrictions from, 14S tar. exemptions, effects of, 166, l67

Ineomc, aee Natioml Incohe

lncpme Tues, see also Collection of Taxed, Cotpondon Taxes, Exemptlonn from Tnmtion, Taultlon, Tax Compliance i

advaptages of income taration, l11 capital gains taxes, 160 collection by ginad Suthodty suggested, 177

I comparative rates of inaome taxes, 111 concentrationaf incomes in certain arena, 77 difficulties of divided jurisdictibn, 111, 112 efficiency of, 161 ezemptions, 168, 169, 180, 161 functions of proper income taxation, l12 . , )

graduation of rates discussed, 168, l64 I improvements in nyatem undec Plan I, 162

inequities in present taxes, 168 I Insurance premiums, exemption fpr, 168

international aspects of income thation, 112, l69 I. life insurance premiums, 168

Manitoba special 2 per cent tax, 98 nature of pemonal inaqm'e' k e s , 111 New Brunsrniak municjpal Wd,

\ non-reaidenta' investmedts, lad Nova Scotia municipal tax revenues, 86 ' poesible developments of preeent taxes, 108 priorities of oompeting jurisdicti~w, 168 progressive and regressive features, 167 proportions of income taken by provincial taxes, 1MI provincial alaims b d on Dpminion poliw, 289 provincial protesta a g a h t Domfnion enafoachment, recommendations aa to jurisdiation, 11?,# 271

uniformity a r i a i i under Plan I, 108 unsuitability of prov9cial jltrisdictlon, lii

Incorpomtion of Companies, aee C a m p r d a r- * ,

Dominion reaponaibility for wcial eerviow to, IS health eervicen for, 811,178

, proseoution for offences by, 182 tuberculosis control, 36

Indi#ancy, eee Poor Bellef '

Indluufol Disputes, see d n r ' b # & h i u o n

Inheritance ~ a x m , me 6nemq1A '&@m , , ,. . I .

h n c e , see slw C o r n p a n i ~ ~ Earl* $suranca, Old Ale Penriom, Unemplopsnt Inmnnce ,

adtantages of Dominion supervision, 62 agents, licensing of, 61 Aaaociation of Insurance ~uperintendents, 61 olwi6artion of jurisdiction wcommended, 60, 02 Constitutional disputes, bask for, 60 contracts, regulation of, 60,61 , ,

I r

I .' . 8

I n a p r a n e e - C o n c l ~ , - . tiwi v1dN1.J financial superviaion of companih, 61 f < i t a ~ ~ ~ ' ~ c i ~ b a health iqgurqnq, H d t b 1-an- m L

hitory of insurance legislation, 69,60 income tax exemptions, 168 InterprovincL+ Conference,(l926), discwed at, 69 licences to do busineea, 61 F th lioensing of agGnta, brokere and adjustam, 61 ,>C! Nova Sootia, regulation h, 61 O,.I i d t Nova Scotia, ayatem of regulation in, 91 P V :"lay ' old age insurance, aee Old Age Pendolu bi - overlapping and duplication, 91, 62 b present constituti~nal jurisdiction, 69 provincial compapien with local operations, 61 provincial power to regulate contracta, 00, 61 returns by companies, 61 social insurance, see Soda1 Services statistical returns, duqlicaqo~ of, 61 nuaceasion duties on inaurapce procee&, 117 summary of recommendations, 62 uncertainty aa to Dominion powera, 80 unemployment insurance, me Unemployment Insurance

Intereolodal R n l l d see T+aluportatlon I I

Interest, see P~tbllc Debt , I

International Labour ConvenUom, eee L a b o ~ L e ~ l a t l o n " , Interprovincial T n d e " bankm to, arising during d e p d o n , 78 comparison with United Stataa, 64 aonatitutional mfe-guards dis~ussed, I ' disallowance power W safe-guard for, 66 discriminatory taxes favouring local products, 63 Dominibn power to curb i a b u s ~ ' d i a c ~ d ; 65 "' .' ' --- Dominion-Provincial qonferancea, d i a w i o p a$, M, 70 rul fcdump~ng" a h n g froid l\tovincial price 'control, a, 04 examples of regional protgotionism, 6$ exc1uaive Dominion power to impose tariffs, 62 exemptions from taxation, effect of, 63 expedients to areate proviqaiel tmde barrienr, 62 lioensing and grading restrictions, 63 losses a r k from trade barriera, 04 marketing legislation, banien oreated by, 66 means of avoiding interprovincial discrimination, I, 68 minim& wage lam,' bff&fiol diff6rehcea fn,'46 x.1 - municipal regulations na trade bfmiem, 60, 67 national income curtailed by trade bamem, 84 obstacles to freedom of intern1 trade, 62 prevention of interference with, 62fl price control by provinces, 63 , , , I . L

principles applicable to, 67 prqvincial tariffs, see vgional tar* regional tar&

losaea arising fMm, 84 4

New Brunswick18 suggestion of, 63 protests received by Commission, 62 submissions in favour of, 63,64

sales taxes locally impoaed, Bb bardem, $6 succeesion duty ebcta, l10 tribunal for conaideration of complaints, 6S, 68

Judiciary, see Admlo(rtndon of h 1 c e

Jortlce, eee Adminiltntion of J~utlca

286

Lbow Lqhlation, m also U n e m p l o ~ t Bfarillme ProPtnea, me also Naw B r a n d & Nova admhbtrative requirements, 46 P h c e Edwerd bland advantap of provincial control of some matters, 45, 46 appeal courts, union of, 170, 171 age of employment, 46 failure to share in wheat prosperity, 77 conclusions and recommendations, 49 freight rates, submissions an to, 190, 193 oo-operation between Dominion and provinces needed, 49 Maritime Board of Trade brief, 190, W, 247 difficulties of divided jurisdiction, 46 municipal development, 137 Dominion jurisdiction where uniformity needed, 48 public works policy during depression, 78 DominionSrovincial Conferences conoemiag, 49 relief works program during depression, 20 enforcement mainly a provincial problem, 47 trade through Maritime ports induntrial disputes conclusions of Commission, 269

construction of the "short line", 266, 288 delegation of powers to Dominion, 48 duplication between Dominion and provinces, 47 - Dominion efforts to stimulate trade, 248, 256 present diviaion of jurisdiction, 47 ' .= - axpectations of Confederation, 248

International Labour Conventions I 1 ' L greight rates, argument aa to, 249,260,264, 267, U , ?Intercolonial Railway, claim aa to, 248 Canada'e implementation of, 45

constitutional difiicultiee, 48 , National Tramcontinental, construction of, 288, UI1 Dominion power to implement, suggestad, 48 . Resolution BB, 249, 280, 261, 262 recommendations aa to, 274

- "seaboard", meaning of, 240, 262

labour unions, status of, 47 lion of, see Union of Provinnr maximum bourn, see injra, minimum wages Merketlng minimum wages concurrent papers suggested, 66, 66

Dominion power to establish minimum standards, 46 "conjoint" legislation, 6S interprovincial trade, d e c t on, 46 constitutional diicultiea, M unemployment relief, relation to, 48 p constitutional poaition today, B,& uniformity between provinces desirable, 46 Js.L41Fo;.r, definition of tenns, 63, St?

overlapping and duplication of services, 182 parttime employment, diiculties in, 48 ir-ie~dv* - *...W. present diviaion of juriediction, 46 recommendations of Commiagion, 4D . requests for enlarged Dominion p o w e o .S . - .

r n h q C;, ,P "U aubjects included under, 48 .-.. ,-- .m;m-- exclueive jurisdiotion undeni

L.bow Unions, nee Loboar W I r t i 0 1 1

L n d Av.11.bb for Setrlsmenb aee Setrlaoeat Povibllider

L.nd Taxes, see Real Eeute Taxation ' ~ : ~ , ~ ~ ~ d ; G;,, -.a .*. ..-, *. .4...4

h n w w e Jevance to Comrnhion'~ inquiry, 224 historical developments, 63, M mbmiesions aa to, 223,224

t w Enfomment, see M m i d ~ h r t i o n of Jdw marketing boards, wtablishment of, M

b&Irdve ppwer, Diddon of, see A l l ~ l t 0 8 l of Jprbdir,Ua& price in general not *md' * Brill& North Amaria A.1 .. prices, see injra, regulation of priaea

,',&,"J,, I, .L". .y,, rnII,II,UL IPdi recommendstions as to iiuiediotion, an,+ , , ,>, ,, ,,ik,

Libmriw, see also Edu-ti- "5i&y. L,Ut,;&j I,rFs,~~ regulation of prices - biatoricsl developments, (14 ,.JIF % l{;! 8 c 111 National Library, 62 .- ~ ~ 1 3 p ~ ,l. :r,~~.;t-~~-iuu:ts

marketing boards, through, 84 Companie., see Companies IA**%tw - 1 1 :h\: I rg933 .- -.. - l . . m m a r y of rewmmendatiom, 274 ,,M ,v,m*lh.rf

Lo.n Coun.U, m Finmaid Recommendadorn, Publie Debt Manln C o m m h h see BdU* ~~~ t,,g.,tl ~ . f i s * , h n l

London Rsrolatiorn, net, a h Bdtitd North b e d - Act, Met ro~NUn see Md*p.u** .,,a *-~rii!adal Qaabeo RaroIationr * n:jy , i tr~~r~ m J Minim- W e e , see Lbow LyLIation , p

Resolution 88, 249, 260, 261,262 t d r V Q %>> f.ta*lIdrd~ L 1* +-mmr*nX '^ 'a'"srprst h, - = ' M u , see also N a d Reno-

Manitob., see also Prrlrie PrOrinem .?,, mining tax rebate i i+ ;qyr* .h8 1

economic and financial factors, 08 , - ylx.,ol;q , ,,,.. Alberta rcrvenuea, 104 British Columbia rwenuea, 10 b c i a l P~OPOMZ effect of, 4 618 ~ ~ , W ( V I ~ i iyltdilj , ,_ dmription of,

income k e a , rates of, 111 relationship nith ~ ~ ~ k ~ a ~ ~ ~ ~ economg; rob% .u~,lhr;Z - Ontario revenu-, 87 rGGa&- tar b u r d e ~ , on preaent ocalea, 88 Quebec revenue@, 04 b . L ,, '

recommendations as to, 114, 27i Ontario development during depreesion, 78

mon- POUCT, me dm ~sdacll pallsisr buketing over buainec. oyole, 109 deficit bnoing during d e p d o n s , 109 depramion period, poliw during, 78 I.ck of coodination in, 79 Manitoba claim, baab of, 282 Plan I, relationship with, 108 prevention of unemployment, !47 provincial claim for adverse efieots of, 230

. ? t . , t ' l 4 - Mothem' allow^ : ? t * v x r r . S

contributory old age pensions, relation to, 41 ' c . y i. historical development of, l6 -. ' provincial reaponsibity for, recommended, 31 I - I

Mdcipa l Debt., see MddpaUtisr, M d d p . 1 Finnnw ' ,

Mnalcipal Flmncea, me also Mtlnidpdlde* Real %uta Taxation

adequacy for earlier functions, 188 automobile, influence of the, 139,143 breakdown in, caused by social sewicae, l6 classification of municipalities, 141 #;= debts . .:.

debt chargee by different units, 1 8 ., . . . . ,., . ._ < -.I

defaults, cause8 of, 147, 148 r : q ? j -.. detailed discussion of, 147f future borrowing under Plan I, 149 jurisdiction over, recommendation ae to, 137, 148 provincial responsibility for, l48 provincial supervision of bonowing, 148,149 Quhea debt assumption under Plan I, 148 Quebec, apecial conditions in, 82 statinties for 1937, by purposes, 147

'E,lnl = y,.' .,G.-,:.:i

unemployment as cauae of i n c m , 147 p:!) &:**.a

ditTerenw in Giranoial position, 188, 140 , .. , .T..i!.,!:!-2!, - . e.penditurea for 1937 c l d e d , 142 re ;~:b;;::t growth of municipal responsibilities, 138 Y : . , : ' highwaye, see Hl#hway~ a,.:,;&!.w;t> .-. hintorical developments, 1878 i-. ,,I,,!;;:Y- . inadeqvacy of tax sources for present functions, l45 ! ::l2 ' jurisdiction of provincial legislatures, 137, l48 , , 7 : S-' - metropolitan areas ' l

l I definition of terms, 141 1?1,,, :-: , differences in mwics~ between units, 1 8 .:j! ; . l "dormitory" suburb, 147, 148 ,i.7! - . governmental inefllciency, 139 II("! ' g~owth of euoh areas, 17 I . . ' - . Montreal relief expenditures (1935), 18 Toronto relief expenditurea (1936), 18 , #

. ?.$ m 8

provincial granbin-dd (1937), 144 ,;,j..~t.n ' 7 real property taxes, see R u l Property T d o n , !, ;:f S S

relationship to Commienion's inquiry, 137 p

- , , I f ? , - , ,; revenues for 1937 olasaified, 144 . - - -

wads, eee Hlshway~ statistical information, inadequacy of, 140 statistics of aggregate figures, dangers in, 140 ;!!? - summary of Commission's suggestions, 149 I A

tax arrears, incresaea in, 146 taxation revenues of municipalities, 137 unemployment costs, inequality of, 140 -., - -. unemployment relief, effect of, 18 - , . I - m m '

8 .: -- - - ;.:. I .. - m

r . 'I n u - '

I . L.' , .- .* .

M d d @ l l q dm M&d@ adjustment of munioipal boundaries, 139 Alberta, Bmoial poaition of, 108, 104 anointam from mnior govelnments (193147), 19 B r i W Columbia, Bnaacial position of, 104. 106 olaarification of, 141 co-ordination between, need of, l39 Crown property, see Exemption. from Tuudon deoline in easential services, 19 finances, see M d d p a l Fimncw financial proposals, adjustmente neceesary under, 86, 137, 138, l43 highways, see Hiehway~ historical developments, 137ff incream in land held by, 19 interdependence of different areas, l39 interference with interprovincial trade by, 67 Manitoba, financial position of, 98, 99 metropolitalv areas, me Mnalclpd Finances Montreal, financial reorganisation suggested, M, 148 New Brunewick, financial position of, 92 Nova Sootia, financial position of, 90 Ontario, financial position of, 97 population incream, 1867-1930, 16, 16, 17, 18 Prince Edward Inland, 5wncial position of, 87, 88 provincial aid in poor relief and health sewices, 31 provincial jurisdiction exclusive, 137, 148 Quebea, apwial poeition of, 93, 96 readjustment of social service coets, 44 recommendations merely in general t e r n , 149 relationship to Commission'n inquiry, 137 relief expenditurea concentrated in cities, 18 roads, see Hlghwayn Saskatchewan, 5nancial position of, lM), 102 summary of Commienion's suggestions, 149 unsuitability in h e of certain units; 139 Vancouver, apecial factom affecting, 106 variations between provincial systems, 137

National AdJuament Gran% me Fimncld Reoommendatiolu

Nadonal Employment Commfuion adminiatration of relief, views as to, 21 compensation to Dominion if relief assumed, l31 employment sewice, recommendations as to, 28 public works in relief of unemployment, 27,28 relief works, 28 unemployment insurance recommendations, 39

National Employment Senlee, me Employment OBices

National Income British Columbia, 10s. 237 decline in, as result of deprmion, 78 decline in, through unemployment, 24 definition of, 9 dietribution of, necessary improvement in, 9 distribution uneven, between regions and classas, 78 expaneion of, necessity for, 9 percentages taken in taxes in diaerent regions, 157 personal income tsrstion, &ects of, 112 Plan I, egects of, 273 Plan 11, eeects of, 138 Prince Edward Island, 87

National Incorne-Cmlwlsd ' , . .

provincial proteotionim, effeotd of, 04 S >

public finance powem &Kectdi of present distribution, 'l@ regional dieparitlea, 16 regulation of economib activitb'aa affecting, 58' '

relief of taxpayers through expansion of, 168 . ' Saskatchewan, drastic declinejn, 160 taxation based bb' doatd, Wtead bf Q?luses, 79 taxation, effectd on, 160f taxation npw takes 30 per cent bf ntilional indoxhe, 79

I ,, I . .

National PoUeisq me Federal PoUciw m + a

Natioml U d y allocation of jurisdiction seeks to provote, 13, 268 dangers from provinoial fieOsl inequality, 70 , dependence on provincial autonomy, WO., economic a i m consinte~t,.vi~~w$ional aapiratiow, 10 economic interdepapdpnce of Canadi$l)e, 23 maintenance of, by CormgSon'a recommepdatiops, 0 separate schools question, I1 ' , social services a t Canadian standards, need of, 44

Nato.al ~ - 0 - 4 see at& ~ i h '

Alberta award $or natural resoqrqii, 248J , ' conservation L

British Columbia, dccline in ezpepditures, 107 concurrent power as pomjible remgdy, . necessity for adeguatg poJides, 130 provincial ~esponsibilik~ for; 115 provision of financq tor, 120 ,

developmental expenditures, 1% Saska~ewan claims W, to, 246 taxation of wasting as$e,te, 144 , . New B m ~ w i c k , see alsQ Maritlme Provfnei departments for Domidon-provincial rhlitiona, 71, 7'2 Dominion-Provincial Chfeiolfces, viem es to, 70 nsppplio a d 8nan~W faotprs, 01 . , .,. I .

j

financial proposals, eDct of, 01,92 freight rates (1912-B), c1aim.a~ to, 202, 263 Halifax Award, olaim ss tb; 280, M, 282 . income taxes, raW of, 111 public debt, 02 . L

public works policy, 91 , regional tariffs, suggestions aa to, 63

Nova Seotia, me also Multime P d n c s r Dominio1~.,hdvinoia1 Oonferences, mggestiona as to, 60, 70 economic and financial faotors, 80 financial proposals, eflect of, 89,W income taxes, rates of, 111 inatability in present financial eituation, 80 , insurance regulation, 61 public debt, 80 publio works policy! 89 '

* U . . Old Age Pedonm, see alm Social Benicer administrative di5clflties, 32 American syatem, 37,88,4d ,

blind persona' penaiona, 32 Bfitisb old age penaion system, 88, 40 b

change in julisdiction not recommended, 83, am nonditional eubaidiea from Dominion, 127

~ ~ ~ e ~ s l ~ l o n c ~ b n ~ r w L

contributory pensions adminiatration of, 41, 48 '

benefite for widows and orphans, 41 continued need of non-contributory penaione, 41 di5oulties of provincial mhemes, l?, 40,41 Dominion jurisdiction recommended, 40 experience in other couptriea, 40 government annuities eyatem, 41 health insurance compared, 42 present jurisdiction s s to, 40 state essistance for;40 taxation difficulties connected with, 41

ccets likely to increase, 32, 40 defecta in present ayatem, 84 , , delegation of powers, 32.42, 72 .expenditures on, -1013, 1021,:1926, 1930,17 . ' q 1.

expenditurea on, 1937, 1930, 20 , I

granta-in-aid for, suitability of, 32 historical development of, 17 ,

increase in life expectsncies, 17 non-contributory pensions, necessity of, 41 overlapping and duplication of services, 180 present aystem of pensions, 31,32 regulationa, interpretation of, 180 . I Ontario appeal court judge$, 170, 171 dependence on prosierity in other provinces, 98 economic and hapo@l fpctorg, @6 financial proposals, qtlect of, @,Or freight rates, eubmisaions aa to, lib, 1 1, l82 importance to, of rationalising public nance, 78,W , income taxes, rates of, 111

! mining developments durihg depression, 78 municipal development, municipal financial positionl 143 , ?

,

Overlapping , J

agriaultural services division of eivicea suggested, 174 duplication not ettenaive, 173 experimental farms, 176,176 granta to fairs and organiaatiom, 176 high level of CO-ordinatidn exist#; 177 improvements in recent years, 173, 174 multiplicity of services, 178 necessity of all governments participating, l73 research, 176 wastee from obsolete aervicee, 174, 176

American Social Gecurity Act, 37 audit investigation of cbmpanies, 68 collection of taxes

corporation tax-, 177 income taxes, l77 atock transfer taxea, 178 substantial ssvinge possible, 177

company return, 67,5#, 188 di5culties of, in a federal system, 172, 178 i +

amination within each kovenuneht not dttempted, l72 6nheries regulationa, 68, 69 pola, l82

' o v e r l a p p l l l ~ m r u d e d general conolusions aa to, 183 geological surveye, 181,183 industrial disputes conciliation, 47 insurance, financial supervision of, 61, 631, 183 , investigations made by Conimission, 173 , labour legislation, 183 law enforcement activitiep, 183 old age pensions, l@ organiaation'bmnch of C i d FilBcvice Commidon, 183 parliamentary comniittee suggestid, 183 penitentiarim, 182 periodio apprahl of dervicea mggqted, 183 police setvicee, 178, 170 pllblilia health aervioea, 84, 178 regulation of economic activitiga, 63 research, 180 aervices not departments considered, l72 s t s t i iw l services, 181 , survey#, 181, 182 . terms of reference aa to, 172 toyrist faoilities, 180, $81 trade promotion, 180, 181 tr&wportstion services, 182, 183, 187ff, 200ff unemployment relief, 170, 180 waates from obeolav iervioea, i74, 176, l83 ' ,

Pacl5c Gmnt Eastern Rallwa): lies Bfitiib Folrunbia '

Panitenti.riee, see Admtnistratibh of -JPlcice

Pendons, m,e Old A.~"PCIU~O&

Psnonal Income Taxcb; m8 ~ncome Tarsr

Pcalrie P r o v h d m l u d e d municipal development, 137 natural resources, effect of Dominion control, 241, 242 quinquennial census, 171 relief expepditures and debts, 10, 20 relief for distressed agricultural workers, 29, 30 subsidies compared with British Columbia, 240, 241 union of, see Union of Provinces universities, conditions during depression, 62

Prince Edward Island, see a h Maritime Provincee continuous communication, claim aa to, 264, 2811 Dominion-Provincial Conferences, vim aa to, 70 economic and financial factors, 87 financial proposals, effeat of, 87,88 Halifax Award, 2.61 income taxes, rites of, 111 land purchase loan, claim an to, 285, 268 public debt, 87 public works policy, 87 transportation, responsibility of Dominion for, 87

Provinci.1 Autonomy allocation of jurisdiction safeguards, 13, 2.60 cultural and social powers undisturbe& 10 dependence on national unity, 288 educational policies, 61 financial proposals aa safe-guards of, 84, 209 financial proposals recognise nod-e~~nomic factora, 80 financial seourity B baeio requirement, 1211, 288 provincial proteationism arising from, 84 social service development, 44

Provindal Claims, me Speclal Claims by Provincee and under indihdual ptovimea

Plan 11, me ~1naud . i Rdsb+enddpnr , Police

Provincial Nnancee, alsa FiPrnclal Recommendations,

eoonomies p d l e l?; co-orclinahg services, 170 Public Finance

preaent provincial organisations, 1781 170 Alberta, 103,lM balanced budgets possible under Plan I, 108

I Royal Canadian Mounted Poliae, 178 breakdown in, caused by social services. 16

Poor Relief, see a180 ~nemplo~l l lent ' Aid ddnition of, 30 .. I I

provincial miatance to municipalities, 31 provinoial responsibility ia traditidnal, 30 .

2 recommendations as to jurisdiction, 30 transiency and non-residence problems, 31

British Columbia, 106, 106, 107 .:credit injuries from relief burdens, U)

deficits on current account (1030-37), 18 dd b ' Dominion interest in provincial finance, 108, 110 ~4i.f "- *highway expendituree, 204 16.1 , ':,dnequalitiea\in present fisoal positions, 79 11?(1. - 'dneoualitv between ~rovinces. 247 . -

inter-relation of, between provinces, 79 C . ~:YP:O~ rural to urban, 16, 16, 17, l8 Manitoba, Q8,W New Brunewick, 01, 02

Prairie Pmvimw, see also Alberta, Manitoba, Sask*tcbewan Nova Bcotia, 80, W) agrirmltural relief in, 18, 18 Ontario, 96, Q7 agriculture qot selfmfioignt h, 16 Prince Edward Island, 81, 88 appeal courta, union of, 170, 171 provincial debt assumption by Dominion, aee Public Debt debt allowances, 241 public health expenditures, 88 debt sssumption by Dominion, 1% Quebec, 03, 04,M dependence on wheat production, 28 railway guarantees, 202 depreaaed conditions after 1920, 18 recommendations, see Financial Recommendation+ d~presaion experience .and results, 78 Baskatahewan, 100, 101, 102 Dominion loans for relief (1031-37), U) 12 t

'T& 111 .~ltar increases (1030-37), l0

expansion of wheat production (lSa0-30), 17 ;'unemployment aid, effect of, 18 extension of municipal areaa, 138 injury to provincial aredit from relief dos&, 20 Pmvincial Trade Barrlem, me InlerprovincLl Trade

- . . ' 8 ' 1 1,,,1 I -

-

"n !

Public Debt, see also Financlal Recommendations, P r o l i n c ~ l Prtblio Flnane6Concluded Finances, Public Finance increase in overhead costs after 1914, 77 ,

Alberta, dec l i i in credit position of, 103, 104 interdependence of different regions, 77 basis of recommendations concerning, 123 inter-governmental loans, 20, 134 bondholders' position under constitutional changes, 81 :f]:; ' ' international trade, dependence on, 77 clmification of types of debt, l22 ., . r l L ,.Ll., ' . inter-relation of provincial finances, 79 Confederation arrangements, l23 . national policies, effect of, 77 control of future borrowing, 124 P '

+<'U n

" present distribution of powers, effects of, 78 credit destruction, effects of, 123 - 8 - provincial revenues, assurance of adequacy, 10, 26Q currenoy for future provincial borrowings, 83, 123, 124 ,s7! ,:, L Ie80UrCea not related to constitutional responsibilities, 78 deadweight and investment debt, segregation of, 81, 82 ,, , fi: - statistics and research, 84 "deadweight" debt problem, 122, 123 ,.:,~,rj, - transfers through publi~ finance eystem, 134 debt conversion , ,,.* ;%, L , , unemployment costs, ability to meet, 23

cadtal gains tax suggested, 82 _ . 7; unifred control. of policy, need of. 78 ecbnomiea easier foibaminion, 81 forced conversion discussed, 82 Plan I, savings possible under, 82, 108

debt retirement in prosperous years, 1OQ Dominion burden from recommendations, 124 exchange control as a national policy, 123 extravagance only minor cause of, 122 foreign holdings of, 123 future provincial borrowings, 83, 123, 124 growth of, during war period, 77 historical develo~ments. 122. 123

l r i i 'ru -

'"L'' ' Public Health, sse also Health Insurance adminbtrative health units, need of, 33 Confederation, conditions at, 32, 33 constitutional jurisdiction at present, 33 Dominion co-ordination and leadership, 35 Dominion Department, establishment of, 16, 34 Dominion functions in public health, 34, 35 Dominion health service4 178 grants-in-aid for specialized services, 44

* . growth in govemmental activities since 1867, 33 inter-governmenkl loa& fo; relief, 20 alclj; "- interlocking of provincial and Dominion credit, 81 -

1 1 1 ~ ~ ~ 3 , * municipal, see Municipal Financm national reaponaibility for provincial credit, 123 New B m i c k debt burden, 02 'c --q Nova Scotia's debt earvice charges, 90 L4J& Prince Edward bland, 87 L

provincial borrowing in future, 83, 123, 124 r,,t.fii%u;q provincial credit, inequalities between provinces, 79 provincial debt assumption

Alberte debt includes interest arrears, 103 Dominion liabilities arising from, 108 investment income paid over to Dominion, 81, 82 provincial sinking funda unnecessary, 83 i - recommendations as to, 81, 82, 122~7, 270 n,rs\ l recommendations conditional on tah transfers, 88 L.I,~I'L: teohnique of transfer and management, 82 ' l ! \ 11? -

Quebec debt for charitable purposes, 124 @,/D :,- Quebec, municipal debt, special position of, 82, Q3, 270 . ' , railway debta assumed by Dominion, 203 recommendations as part of general rearrangement, 82 SIF.,U, reoommendations discuesed, l22ff I y 9 t r L

Bankatchewan, damage to credit of, 100 sinking funds, recommendations sa to, 1OQ wcial services, effect on, l22 unemployment relief debta, 19,20 uniformity in borrowing policies needed, 80

P~ablic ~ l u n & , see dso Flnandal Recommendations, PmvlncLl Finance, PnbUc Debt

consequences of divided responsibility for unemployment, 22, 3%

dangers of present syatem, 100 decline in revenues as socinl costa rise, 78 ',L,.-

depremion burdens, 78 'rr&. 3 ,

Dominion-provincial friction, effecta of, 78 economic fsotors, influence of, 77 hnciai recommendations, eee FlnrncLl Recommendatiolu future plana require flexibility, 78

inequalities of services between provinces, 34 medical services to unemployed, 30, 31 municipal administration, 33 ,, c

municipal co-operation in health services, l39 mhslra~rlos ' l overlapping and duplication of services, 34, 178 - 1 principles applicable to division of jurisdiction, 34, 35 provincial assistance to municipalities, 31 provincial expenditures in 1936, 33 provincial functions, suggestions as to, 83, 34, 315 purchase of services by Dominion, 36, 178 recommendations aa to jurisdiction, 34, 35 regional differences in social philosophy, 34 Saskatchewan, decline in health services in, 101 tuberculosis control among Indiana, 35 tuberculosis death rates in provincea, W venereal disease control, 16, 17, 34

P Public Lando, sea Natural Resources

Public Works, see also Unemployment Aid concentration of, during depressions, 109 deadweight debt arising from, 122 Dominion-provincial collaboration, 28 grants-in-aid of provincial works, 28 Near Brumick, Q1 Nova Elcotia, 88 Prince Edwsrd Inland, 87 i . Quebec, 93 timing of, to relieve unemployment, 24, 27,28

Quebec administrative of8cials in, 14 colonization and public works policies, 78, Q3 Commission des h r a n c e s lociales dc Quebec, 30 diversity of several regional economies, 03 economic and fimncial factors, Q3 financial proposals, effect of, Q3, 84, 06 5heriea regulation, special arrangement as to, 68 income taxes, rat- of, 111 insurance contracts, relation with civil code, 00, 61

Qnebec-C~101u&d land settlement program for unemployed, 20, 78, Q8 Montreal, special problems of, 18, 93, 06, 148 municipal debt under Plan I, 148 municipal development, l87 public debt for charitable purpoees, 134 public debt in, Q3 public worka policies, 98 religious bodies, contribution to social services, 93 social service expenditures and private charity, 44 social services, assumption of equality of standards, Q3 succession duty collection in, 120 tax yields of income, corporation and estate taxes, 84 taxation burden in, 84 Travailleurs Catholiques du Canada, Ino., 39 welfare services supplied by Ohumh, 16

Quebec Resolutioru, me also British North America Act, London Resolotions

fisheries, regulation of, 69 insurance, jurisdiction over, 60

Railway Belt, see B r i t i l Columbia

Railways, see Transportation

Real Estate Taxation, see also Taxation assessment problems, 146 capitalization of taxes in reduced values, 144,145 construction industry, effect on, 145 Crown property, aee Exemptions from Taxation disparities between municipalities, 144, 1% exemptions where rental inadequate, 146 financial proposals, effect of, 86 y,,.

-

housing, relation with, 1% r - 3 h , h 8 - h income basis for taxation discussed, 1% Q 16 r?.~?;., &C4 increase in lands held by municipalities, 10 *.: ', . rj, .?!if, inequities in charging services against land, 146 protests against burden of present taxes, 144 reduction ppssible under Plan I, 145 revenues in 1937 from different units, 144 "single tax" theories, influence of, 146 tax arrears, increases in, 146 tax increases when values were declining, 19 transference of incidence, 168, 167

Refunding of Debt, aee Financial Recommendatioru, Public Debt

Rcgioual Income, see National Income

Regional Tariffs, see Interprovincial Trade

Regulation of Companies, see Companies

Relief, see Unemployment Aid, Poor Rellef

Relief Works, see Pnblla Works, Unemployment Aid

Repon of Commission all provincial claims considered, 229 basic considerations underlying, 9 economic aims stressed, 10 effect neither centralizing nor decentralizing, 276 financial proposals, basis of, 79 inter-relation of three volumes, 9 inter-relation of various proposals, 10, 273 introduction to recommendations, 9, l0 legislative powers not all discussed, l 3

' . L .I' ,;

Report of CommLuion--Co~lwled practical nature of recommendations, 10 regulation of economic activities, problem of, 0 Bummary of principal recommendations, 28Qfl unanimity of Commissionera, 289 war, effeot of outbreak of, 275

R~~ agricultural research, 1% economic and financial, by Finance Commission, 84 labour problems, 49 medical research by National Research Counoil, 36 overlapping and duplication, 180 public health, 35, 178 social acience research, 52 university activitiq, 62

Sales Taxw, Bee also Collection of Tuen, Exempuonr Taxation, Taxation, Tax Compllrnce

amendment of tax powera proposed in 19%, 63 efficiency and equity discwed, 160, 161, 161, 162 excise taxes on commodities by provinces, 1Ba 6nancial proposals make local taxes unnecessary, 86 indirect taxes by provinces, 83 municipal sales tax revenues, 144 progressive elimination mggested, 161 provincial and municipal &BB undedrable, 162 representations to Commission concerning, 161 social insurance premiums, effect of, 85

Sn1.tbwan, see also Prairie Pmrincea agricultural relief in, 18, IQ causes of financial breakdown, 29 depression conditions in, 100 Dominion loans to, 101 economic and financial factors, 100 educational costs during depression, 61 financial proposals, effect of, 100, 101, 102 freight rates, submission W to, 190 importance in national economy, 100 income taxes, rates of, 111 natural resources award, claim as to, 246 public debt assumption by Dominion, 123 teachers' salaries during depression, 61

Security Fraud8 Prevention, me Compnte.

Settlement Posdbillties disappearance of free land about 1930,18

Social Insurance., nee Social Serviw

Social Sewices, see also Education, Heal~h Insuranc* Age Pedona, Poor Relief, Public Health, Unem ment Aid, Unemployment Ilyllr~nce

Alberta, standards in, 104 allocation of juridiction over, 16ff breakdowh in municipal finance from, 16 British Columbia, high standards in, 107 contributory old age pensions, 40ff contributory services, 86fl decline in provincial revenues as costs rise, 78 definition of term, 16 disparity between jurisdiction and financial resources, U Dominion jurisdiction over, discussed, 15 Dominion-Provincial Conference (1936), 69 Dominion responsibility should be strictly defined, M, ,

' ._

from

Social S e r v i d m l u d e d education, eee Education equality between provinces desirable, 44 expenditures by dserent municipal units, 142 expenditures on, 1913, 1921, 1928, 1980, IT expenditures on, 1937, 1939, 15, 20 financial prophsala aim to remove disparities, 44, 80, 272 financing of provincial and municipal services, 44 grants-in-aid of provincial wrvicea, 44 Great War, increases cawed by, 16 growth in total expenditures on, 16 health insurance, see Health Insurance inequality in, between provinces, 78 insignificance of, in 1867, 15, 16 Manitoba, decline in expenditures in, 99 municipal inequalities in standards, 140 national intqrest in provincial standards, 128 nature of, in 1867,16, 16 New Brunswick standards, 02 Nova Lotia, standards, 89, Q0 old age pensions, see Old Age P e d o n s Ontario, high standards in, 97 poor relief, we Poor Relief population shifts, effect of, 15, 16,17, 18 present division of jurisdiction, 16 Prince Edward Island, standards in, 88 provinoial jurisdiction over, 16, 24, 30, 44 public debt, effects of, 122 public health, see Public Health Quebec, contributions of religious bodies, 93 Quebec, equality of standards assumed, 93 research in social soiences, 62 residual responsibility of provinces, 30 Saskatchewan, decline in expenditures in, 101, 162 sooial changes since 1887, l5fl swial insurance

advantages of uniformity in Cabada, 36 advantages to the individual, 36 American mcial security program, 37, 38 concurrent powera suggested, 43 delegation of jurisdiction, 43 deterrent to exorbitant demands for services, 36 disadvantages of provincial systems, 36, 37 employera' contributions, justification for, 35, 36 marginal industries, effect on, 36 premiums may conflict with tax collections, 38 state contributions, basis for, 36 summary of recommendations as to, 43 wage taxes in form of premiums, 35, 36

unemployment aid, see U n e m p l o ~ e n t Aid unemployment' insurance, see Unemployment Insurance

Special Claims by Provinces British Columbia as to Packic Great Eastern, 244,245 British Columbia's claim for subsidy revision, 234fl federal policiee, effects of, a* Federal Policies financial proposals, relation to, 229 New Bmmick , aa to freight rates, 1912-27, 262fl New Bmnswick, as to Halifax Award, 260fl Prince Edward Island, as to continuous communication, 264fl Prince Edward Island, as to land purchase loan, 265fl reasons for consideration by Commission, 229 hkatchewan as to natural resources award, 246 trade through Maritime ports, 24711

, T G - :-: ---J F

" e m r - ' ~ ~ State Medicine, see H u l i h Insurance, Poblie Hub Scatlodes annual meetinp for co-operation suggested, 181 municipal statistics, inadequacy of, 140 overlapping and duplication of services, 181 public finance statistics, continuation of, 84

Stoek T r a d e r Taxes, aee Overlapping

Subsidies, see aka Granto-h-Aid Adjustment Grants compared, l%, 274 Britiah Columbia's special claim, we B d h h Columbia capitalization, proposal for, 1% claims for revision, nature of, 247 conditional subsidies

di5cultiea of, 126, 127 Dominion control, di5aultiy of, 127 g~owth of, 126 old age pensions, 127 unemployment relief, 127,128 usefulness in certain fields, 127

Confederation proposals compared with Plan I, 126, 274 debt allawances, 241, 242 finality of subsidy settlements, 240 financial recommendations, under, 83, 270 history of Confederation arrangements, 126, 274 inconsistepcies of present subsidy system, 126, 243, 270 National Adjustment Grants, see Financial Recommendations revision based on censuses, 171, 240

Succession Duties, see also Collection of Taxes, Exempdom from Taxation, Taxadon

coliection of, 120 comparative weight of, in various countries, 120 depletion of capital resourceg, argument as to, l19 detrimental effects on Canadian economy, 119 difficulties of provincial, jurisdiction, 117 discrimination against outside estates, 63 Dominion collection, suggestions as to, 120 Dominion's power to levy, 117, 120 double taxation, 117, 118, 120, 121 exemptions, 161 historical developments, 117 inequities of present systam, 117, 119 international aspects, 118 interprovincial agreements concerning, 118 national character of, 118, 119 Ontario revenues in 1937,97 possible developments of present taxes, 108 present forms of, 117

a.* :: 1 progressive and regressive features, 167 ~ ~ d u ~ d i * provincial yields from, 118 Quebec revenues from, 94 , .l>il~ii recommendations as to jurisdiction, 120, 271, 272 ;r ,,311,,11 ' restriction of investment, 119 I uniformity, advantages of, 152 uniformity arising under Plan I, 108 .,L i., ' ~ I I , ~ I C J U6 variability of yield, 118, 119 nrl -'p-,i>i .cm? ~4

,t> , , ~ ~ ~ O ~ ~ Summary of Recommendations, 2698

Surveys aeoloaical surveys, division of activity in, 182 bntarjo willing to assume geological survey, 182 overlapping and duplication, 181, 182

Tariff Policy, see aleo Federal PoUdea claims based on adverse effects, aao depression period, effects of policy dudng, 78 exclusive Dominion power over tarifin, 62 regional tarifis, see Interprovinciel Trade

T a r Compliance, see also Collection of Taxea, Taxation American Social Security Act, under, 37 corporation taxes, 113, 114 costs of tax avoidance, 165 differences between Dominion and provinoial returns. 154 efficiency of taxation, relation of, 154, l66

Taxation, see also Collection of Taxes, Corporation Taxes. financial recommendations, results from, 108 Exempttom from Taxation, Income Taxes, Overlappin~, investigations made by Cominission, 1 M Real Estate Taxation, Sale* Taxes, Succwion Duties, loss in productive activity resulting from, 154

h' Tax Compliance succession duties, 117 American Social Security Act, under, 37 survey made by Canadian Manufacturers Assoc., 154 based today on costa instead of mroluees. 78 - , businesses on national scale, discrimination against, 78 colleotion of taxes, me Collection of Taxe. contributory old age pensions, difficulties arising from, 41 corporation taxee, see Corporation Taxea discriminatory taxation by provinces, 83, 67 Dominion restrictions under financial ptoposals, 88 double taxation by succession duties, 117, 118, 120, l21 e5ciency in taxation

corporation taxes, 161 costa, inefficiency of taxes on, 160. 161 definition pf, 1W detailed discussion of, lWfl di5culties of divided jurisdiction, 161 income taxes, 151, 152 national income, effects on, 150

. succession duties, uniformity in, 152 tax compliance costs, 164, 1115

equity in taxation detailed discussion of, l66fl di5culties of estimating tax burden, 1.56 equities as between individuals, 156, 167 inequities within a single province, 167, 158 personal income taxes discussed, 168 regional inequities, 167

exemptions, see Exemptions from Taxation fonns, see Tax Compliance income taxes, see Income Tax- increases in taxation, 1930-37, 19 indirect provincial taxes, 63 inequality of burdens between provinces, 79 Interprovincial Conference, 1928, discussion at, 68 mining, see Mining motor carriers, of, 218 municipal revenues from, 137 national income, efiects on, l60 national income, thirty per cent taken by taxes, 78 national taxation to aid provincial finance, 109 Plan I, phssible results under, 108 premiums for social insurance, effect of, 35,36 present inequity and inefficiency of system, 1Wfl Quebec, burden of taxation, 94 real estate taxation, see Real Estate Taxation reallocation desirable in each case apart from general final

proposals, 79, 80 recommendations summarized, 121 sales taxes, see Sales Taxes Stock transfer taxes, see Overlapping

1 . 8uccession duties, aee S u c c c s ~ o n Duties tax compliance, see Tax Compliance utilities, public and private, 159 weight of Dominion taxation, calculation of, 100

Tax Barriers, see Interprovinclal l h d e

acial

Technical Education, Bee Education

Terms of Reference amendment of Constitution, methoda of, 72 equity and efficiency of taxation, 150 federal system to be respected, 13 financial proposals, instructions as to, 77 governmental expenditure, review of, 165 national unity to be promoted, 13 overlapping and duplication, 172 public policy, advice on, not included, 223

Terms of Union, see British N o d America Act

Tonrist Traffic Canadian Travel Bureau, 180 Dominion-Provincial Conference (1936), 68 overlapping and duplication of services, 180, 181

Trade and Commerce, see Interprovinclal Trade

Transiency, see also Unemployment, Unemployment Aid Americaa difficulties in respect of, 37 Dominion responsibility for unemployment aid, 31 immobilization of labour under ptesent system, 21 municipal administration of relief defective, 21 poor relief, problems in administration, 31 problems of, nature and treatment of, 21

Transportation, see also Federal Policies, Freight Rates, Highways

air transportation, jurisdiction over, 201 amalgamation of railways, 187 Board of Transport Commissioners, see Freight Rate. Canadian National Rnilways

capital expenditures, 203 development of the system, 203 mileage of, 203

Canadian Pacific Railway capital expenditures, 203 mileage of, 203 net operating income in 1923 and 1928, 203

common regulatory authority, 217 competition between highways and railways, see injra, bighway-

railway competition concurrent powers, 208, 217 construction of the "short line", 256, 256 control of new investment, 218 delegation of powers, 217 Dominion aid to railways, 202 Dominion assumption of provincial debta, 202 Dufi Commission, 216, 219 freight rates, see Freight Rates Great Britain, experience of, 209, 210

~ ~ r t . c i o P O ~ ~ c l r r d e d highway-railway competition

attempts by railways to meet, 205, 206 common regulation of transportation, 217 conflict of interest between Dominion and provinces, 217 control of new investment, 218 co-ordhtion of traneportation systems, 208, 216ff costa of moving freight compared, 205 detailed discussion of the problem, 200ff 9 l , effect on railways, 203, 204, 205 0 , - ' freight rates, effect on, UM, 204, 206 ,. L * r L + - highway developments, 204 , l n

historical developments, 202, 203, 204 K; 4 ,

jurisdiction over transportation, 200, 201 -

lack of recognition of problem, 188 planning and research, 218, 219 poaslble solutions diicusaed, 207, 208, 216ff statistic8 of truck competition, 204 uniform provincial regulation, 216, 217

Intarcolonial Railway historical developments, 260,241, 254, 255 management of, 253, 264 New Brunswick claim as to, 248, 263, 254 rates between lBl2 and 1927,264 rates prior to 1912,266

jurisdictional division, 200, 201 mileage of railways per capita, 203 motor transport, jurisdiction over, 201 National Transcontinental, wnatruction of, 256, 257 over-investment, past and future, UH) overlapping and duplication, 200ff Pacific Great Eastam Railway, 244, 245 planning and resea~h, necessity of, 218, 219 l'. w'+'4'7~'"i''''' -

Prince Edward Island, 87 ,h , r 1 ,G/;,

Prince Edward Island claims, 284, 286 provincial aid to railways, 202 public finance, effects of national policies, 77 railway-highway competition, see supra, highway-railway com-

petition railway investment by provinces, 191 recommendations mmmarized, 275 q.u S l 1 ' -

t - I relation to Commission's inquiry, 187

3 7- - taxation of motor carriers, 218 trade through Maritime ports, see Maritlme ~rovinced . l' ' United Btates experience, 2108 water competition, 201, 203, 248, 251

i Treaties P

implementation of treaties, mbmieaions as to, 48, 225 income tax treaties, l12 International Labour Conventions, 48 t L - recommendatioua not made as to general powers, 225 ' ' l!

P

submissions as to treaty-making power, 228 V -121.

succession duty conventions, 118 I q - - ' 11 ,?

h t Companies, see Companied -

: ' J k l , , Tnbercdoais, see PobUc Health . ' J#,l -, Unemployment, see also Poor Relief, Public Worka,

'Tiansiency, Unemployment Aid, Unemployment Inewance

conditions following post-war boom, 16 conditions in 1867, predominantly rural population, 15 definition of tern, 24 depreseion following 1929, conditions during, l8

- I .-_ , . "

+.' > " P -- P

Unemploment-Cona&jded Dominion.Provincia1 Conference (IQ%), 69 employers' responsibility for share of cost, 36 fall in export trade aa oause of, 23 &at War, problems caused by, 10 historical development of problem, 16 importance of problems, 9 income taxes, relation of. to. 111 limits of insurance as a remedy, 88 municipal debt increases mnce 1930, 147 municipal inequalities in costa, 140 national income, effect on, 24 poor relief, see Poor Relief prevention of, mggestion of methods for, 27, 28 public worke, see PnbUc W o r h recommendations as to jurisdiction, 24fl relief, aee Unamplopent Aid taxation refonns as a remedy, 150, 151, 162 temporary organization for dealing with, 16 terminology, 24 transiency, see Transiency unemploymeflt aid, aee Unemployment Ald unemployment insurance, see Unemployment Inaaranee uneven distribution of burden, 18 unskilled labour as chronically depressed class, 78 wastage of human asseta caused by, 24

Unemployment Aid, m alm Poor Relief, Publie Worb, 3 Transiency, Unemployment, Unemployment Insurance

administration of appeal boards to review decisions, 26, 26 defecta of municipal administration, 21 employment offices, duties of, 26 failure to develop remedial policies, 22 failure to distinguish unemployed and unemployables, 21 c,,,

. grants-in-aid from Dominion, 21, 22 lack of uniform standards, 21 recommendations as to, 24, 2.5, 26, 27 transiency and non-residence, problems of, 21

agricultural workers, 29, 30 Alberta, expenditures in, 103 appeal boards, review of administration by, 26, 26 British Columbia, expenditures in, 19, 20, 108 concentration of costa in urban areas, 18 concurrent powers mggested, 26 conditional subsidies, abolition suggested, l27 co-operation between Dominion and provincial ofliciala, 26 p n dehition of t e r n , 24 Dominion assumption conditional on tax traders, 83 Dominion loans to provinces for relief, 20 Dominion, provincial and municipal expenditures, 18 r qrc: . economic factors affecting juridiction, 23 education of the unemployed, 60 employability, definition of, by Dominion, 24, 26 employment officea, see Employment O 5 m expenditures as percentages of current revenue, 19 *

expenditures on, 1930 to 1937, 18, 19 financial disabilities of provinces for dealing with, 23 financial effects of Dominion mmption, 81, 131ff grants-in-aid from Dominion, 21, 22 inadequacy of ~ystem, 18 jurisdiction over

administration of aid, 24, 26 economic and financial coneiderations, 22, 23, 24 employability, definition of, 24, 25

- I - .' ' I

". P r .

Unemployment Aid-Conchded jurisdiction over-Concluded

recommendations of Commission, 270 relief works, 28, 29

Manitoba, expenditures in, 98 Maritime Provinces, relief works programs, 20 medical services to unemployed, 30, 31 minimum wage laws, relation to, 46 municipal finances, effect on, 18 New Brunswick, 91 non-residents, see Transiency Nova Scotia, 89, 80 Ontario, expenditures in, 97 overlapping and duplication of services, 179, 180 Plan I, possible results under, 108 poor relief, see Poor Relief Prairie Provinces, expenditures and debts, 19, 20 prevention of unemployment, methods of, 27, 28, primary industries, relief of distress in, 29, 30 Prince Edward Island, 87, 88 protection, on reallocation, of present officials, 14 provincial finances, effect on, 19, U) public works, see Public Works Quebec, expenditures in, 95 Quebec, land settlement soheme, 20, 78, 93 reasons for recommendation% as to, 128, 129 rehabilitation of unemployables, costs of, 81 relief works, 28, 29 remedial policies, failure to develop, 22 Saskatchewan, expenditures in, 101 statistics of provincial and municipal costa (19371, 132 transiency, see Transiency unemployment insurance, see Unemployment Insurance wastes resulting from theory of local responsibility, 22 youth training, 50

Unemployment Insurance, see Employment OBiees, Unem- ployment, Unemployment Aid

administration through employment offices, 26 advantages of uniformity throughout Canada, 36 American experience, 37, 38

Union of Provinces appeal courts, Maritime and Prairie Provinces, 170, 171 Dominion, effecta on, 169 factors involved in, 167 Maritime Provinces

local opposition to, I69 savings possible, 169 special factors affecting, 169

Prairie Provinces debt charges, effect on, 188 examination by provinces suggested, 168 financial and economic results, 168 political factors, 168 savings possible, 167, 168 universities, union of, 168

taxpayers' advantages and disadvantages, 169

United States grants-in-aid for highways, 211 income taxes, rates of, 111 interstate discrimination and trade barriers, 64 old age pensions, system of, 37, 38, 40 social security program, 37, 38 transportation problems, 210~7 unemployment insurance system, 37

Universities, see also Education grants-in-aid from Dominion, function of, 52 importance in national life, 52 Manitoba, lack of endowments in, 99 medical research, assistance for, 36 Prairie Provinces, conditions in, 52 research, 52 social science research, 52 union of western universities, 168

Venereal Disease Control, see Public Health

Vocational Education, see Edneation

Wages, see Labour Legislation British system, 37 Commission des Amrances Socialea de Quebec, 39 competitive disadvantages of provincial schemes, 38 concurrent powers suggested, 26 + S .- definition of jurisdiction, 39, 40 . . . - .

disadvantages of provincial schemes, 37 , # # l X<, - ' ;I 1 Dominion jurisdiction recommended, 26, 38, 39 ' , '7, , -

employers' contributions, justification for, 35, 36 ' , - health insurance compared, 42 limitations of, in curing unemployment, 38, 39 marginal industries, effect on, 36 National Employment Commission recommendations, 39 premiums for, as a form of taxation, 36 present provincial jurisdiction, 25 Quebec Civil Code, effect of, 39 seasonal labour, di5culties arising from, 39 sickness benefits under, 40 statistics of numbers covered by, 39 taxation on "ssfe" industries and employees, 39 Travailleura Catholiques du Canada Inc., 39

War Time Conditiona relation to Commission's Report, 276, 276

Weekly Day of Rest, see Labour Legisislion

White Commission, see also Duncan Commission, Maritime Provinces

Prince Edward bland claim as to land purchase loan, 266 railway policy, operation as to, 191, 192

Widows' Pensions, see Mothers' Allowanem

Workmen's Compensation, see also Health Insurance advantages of provincial administration, 46 confirmation of provincial powers needed, 43 delegation of powers, possibility of, 43 employers' contributions, basis for, 35, 36 provincial jurisdiction should continue, 43

Youth Training, see Unemployment Aid