. Canadian forest industries July-December 1923. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. W. E. S. Savage, Mimico Newly Eected Vice Chairman Wm. Warren, Toronto Member of the Executive T. A. Paterson, Toronto Member of the Executive F. J. Cummings, Toronto Member of the Executive atively simple. But if a license is required, the manipulation of the tax becomes com- plicated. Two sets of books would, osten- sibly, have to be maintained to furnish the government with the information which, they say has to be on record. In the case oif the licen
. Canadian forest industries July-December 1923. Lumbering; Forests and forestry; Forest products; Wood-pulp industry; Wood-using industries. W. E. S. Savage, Mimico Newly Eected Vice Chairman Wm. Warren, Toronto Member of the Executive T. A. Paterson, Toronto Member of the Executive F. J. Cummings, Toronto Member of the Executive atively simple. But if a license is required, the manipulation of the tax becomes com- plicated. Two sets of books would, osten- sibly, have to be maintained to furnish the government with the information which, they say has to be on record. In the case oif the licensed man, the government says he is conducting two businesses, manufacturing and retailing, and he must show them, there- fore, that the tax is being taken and how. In regard to the retail lumber business, the tax will cause many inconveniences as explained by Secretary Boultbee. If a manu- facturing retailer has run short of the mater- ial he bought for manufacturing purposes, and on which he did not pay a tax, and he wishes to take some lumber from his retail yard, upon which he did pay the tax, he, therefore, must sell the yard lumber to his mill and keep tab of other similar transac- tions. If anyone could imagine anything more complicated than this, they should let the government know about it. In regard to obtaining refunds for mater- ial on hand at January 1st 1924, retailers, who are also manufacturers and who desire application for deduction of the sales tax paid on materials on hand, as provided for in Section 19-BBB, subsection 8, in respect of goods which have been, are being or are to be used in, wrought into or attached to arti- cles to be manufactured or provided for sale, which articles are subject to sales tax, shall signify their intention of so doing in writing to the Collector of Excise and Customs in each district on or before December 1, 1923, and shall make an inventory of the goods upon which claim is to be filed. Such inven- tory shall show a description
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Keywords: ., bookcentury1900, bookdecade1920, booksubjectforests, bookyear1923
