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

Author

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  • Colin Campbell

    (Faculty of Law, Western University, London, Ontario)

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.

Suggested Citation

  • Colin Campbell, 2013. "J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943," Canadian Tax Journal, Canadian Tax Foundation, vol. 61(3), pages 633-670.
    • Handle: RePEc:ctf:journl:v:61:y:2013:i:3:p:633-670
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    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2013CTJ3.aspx
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    Cited by:

    1. Michael V. Alexeev & Andrey V. Korytin & Elena V. Melkova, 2022. "Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 8-24, December.

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