J.L. Ilsley and the Transition to the Post-War Tax System: 1943-1946

Colin Campbell ()
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Colin Campbell: Faculty of Law, Western University, London, Ontario

Canadian Tax Journal, 2015, vol. 63, issue 1, 1-52

Abstract: By 1943, the Canadian government had turned its attention from financing the war effort to planning and financing post-war reconstruction, including the possible adoption of several major social welfare programs. This involved continuation of the wartime reliance on the expanded personal and corporation income taxes and making new arrangements with the provinces for the continuance or modification of the tax rental agreements reached in 1941. As minister of finance, J.L. Ilsley had primary responsibility for and led this effort. While the government's proposals met only partial acceptance at the extended 1945-46 Dominion-Provincial Conference, the transformation of the Canadian tax system effected by 1943 remained substantially intact.

Keywords: History; federal-provincial; tax systems; tax policy; economic policy; social policy (search for similar items in EconPapers)
Date: 2015
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