Document Information

Date: 1970-09-09
By: Secretariat of the Conference
Citation: Constitutional Conference, Notes for Introductory Comments, Report from the Continuing Committee of Officials, 5.(b) (9 September 1970).
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THIS DOCUMENT IS THE PROPERTY OF THE GOVERNMENT OF CANADA

CONFIDENTIAL

Second Working Session, Constitutional Conference

September, 1970

NOTES FOR
INTRODUCTORY COMMENTS

September 9th, 1970.

Report From the Continuing Committee of Officials

5. (b) Taxing Power – Death Duties

1. The working session in June 1969 agreed that
there should be careful exploration of the various
possibilities for handling the death duties field
in the Constitution.

2. A sub-committee of experts established by
the CCO to study the subject submitted a report
which was considered and approved by the CCO.

3. A consensus was not reached on the central
issue: whether there should be concurrent juris-
diction, or whether either the provinces or the
Government of Canada ought to administer the field
exclusively. However, the majority seems to
prfer domicile to situs as the basis of taxation.

4. It is hoped that some agreement will be
reached concerning the changeover of provincial
power from direct to indirect taxation and con-
cerning the appropriate base for provincial tax-
ation.