J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943

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

Canadian Tax Journal, 2013, vol. 61, issue 3, 633-670

Abstract: Between 1939 and 1943, the Canadian tax system was transformed under the guidance and leadership of J.L. Ilsley, the federal minister of finance from 1940 to 1946. The personal income tax was extended to most of the working population at high, progressive rates, and the corporation income tax was raised drastically and applied to excess wartime profits. Through the tax rental agreements, income tax jurisdiction was transferred from the provinces to the federal government. The effect was to make income taxation the principal source of federal government revenue for financing Canada's war effort and to lay the basis for financing the post-war welfare state. Ilsley's mastery of the issues and his leadership both in Cabinet and before the public were essential elements of this transformation.

Keywords: History; federal-provincial; politics; tax-collection agreements; tax policy; income war tax act (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.ctf.ca/EN/Publications/CTJ_Contents/2013CTJ3.aspx (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ctf:journl:v:61:y:2013:i:3:p:633-670

Ordering information: This journal article can be ordered from
Canadian Tax Foundation, 145 Wellington Street West, Suite 1400, Toronto, Ontario, Canada M5J 1H8
https://www.ctf.ca/E ... ns_ListingBooks.aspx

Access Statistics for this article

Canadian Tax Journal is currently edited by Kim Brooks, Kevin Milligan, and Daniel Sandler

More articles in Canadian Tax Journal from Canadian Tax Foundation Canadian Tax Foundation, 145 Wellington Street West, Suite 1400, Toronto, Ontario, Canada M5J 1H8.
Bibliographic data for series maintained by Jim Lyons ().