http://www.legislation.gov.uk/id/ukpga/Edw8and1Geo6/1/54/enacted

SCHEDULES.

FIRST SCHEDULEUNITED KINGDOM—CANADA TRADE AGREEMENT

Section 3.

The Governments of the United Kingdom and of Canada, recognizing that the revival and development of trade is an essential feature of the prosperity and well-being of all countries and to this end desiring further to facilitate trade and commerce between the United Kingdom and Canada, and having resolved to replace by the present Agreement the Agreement concluded between them at Ottawa on the 20th August, 1932, have agreed upon the following provisions :—

ARTICLE 1.

The Government of the United Kingdom undertake that goods grown, produced or manufactured in Canada and consigned from any part of the British Empire which are now free of duty, shall continue to enjoy entry free of customs duty into the United Kingdom, subject, however, to the reservations set forth in Schedule 1 appended hereto.

ARTICLE 2.

The Government of the United Kingdom undertake that the goods the manufacture of Canada enumerated in Schedule 1I appended hereto when consigned from any part of the British Empire shall not on importation into the United Kingdom be subjected to duties of customs higher than those specified in that Schedule.

ARTICLE 3.

The Government of the United Kingdom undertake in respect of the goods the growth, produce or manufacture of Canada enumerated in Schedule 1II appended hereto that the difference between the rate of the duties of customs on such goods on importation into the United Kingdom when consigned from any part of the British Empire and the rate upon similar goods the growth, produce or manufacture of any foreign country shall not be less than the rates set out in that Schedule :

Provided that the duty on either wheat in grain, copper, zinc or lead, as provided in this Agreement, may be removed if at any time Empire producers of wheat in grain, copper, zinc or lead respectively are unable or unwilling to offer these commodities on first sale in the United Kingdom at prices not exceeding the world prices and in quantities sufficient to supply the requirements of United Kingdom consumers; and,

Provided further that while the arrangements contained in the Report of the Import Duties Advisory Committee of the 2nd July, 1935, are in force, the duties on lead and zinc shall be in accord with the proposals in Appendices B and C of that Report.

ARTICLE 4.

The Government of the United Kingdom undertake that until the 19th August, 1942, tobacco grown, produced or manufactured in Canada and consigned from any part of the British Empire shall enjoy on importation into the United Kingdom the existing margin of preference over foreign tobacco, so long, however, as the duty on foreign unmanufactured tobacco does not fall below 2s. O ½ d. per lb., in which event the margin of preference shall be equal to the full duty.

ARTICLE 5.

The Government of Canada, recognizing that it is the present policy of the Government of the United Kingdom to promote the orderly marketing of bacon and hams and of meat in the United Kingdom with due regard to the normal development of trade, declare their willingness so far as their power extends to continue to assist the Government of the United Kingdom in carrying out this policy and, in particular, to furnish from time to time estimates of forthcoming shipments of bacon and hams and cattle and beef.

As regards bacon and hams, the Government of the United Kingdom undertake :

1

That any duty or levy which may be imposed on bacon and hams imported into the United Kingdom shall not apply to imports of Canadian bacon and hams when consigned from any part of the British Empire;

2

that there will be no regulation by them of such imports unless the rate at which the trade from Canada progresses towards two and one half million hundred-weight per annum should become abnormal and such as to endanger the effective working of the system of supply regulation;

3

that no such regulation would be put into effect without prior consultation with the Government of Canada.

As regards cattle and beef, the Government of the United Kingdom undertake:

1

That any duty or levy which may be imposed on cattle or beef imported into the United Kingdom shall not apply to imports of Canadian cattle or beef when consigned from any part of the British Empire;

2

that, if so requested, they will make themselves responsible for Canadian interests in any International Conference that may be set up to arrange for regulating supplies imported into the United Kingdom and will use their best endeavours to ensure that Canada secures an equitable share in the trade in cattle and beef;

3

that any Agreement for the setting up of such a Conference, to which they may become a party, will not provide for any reduction in imports of Canadian fat cattle and beef into the United Kingdom below recent levels;

4

that any such Agreement will recognize that special provision may become necessary for increased shipments of fat cattle and beef from Canada and will provide for specified reductions, if necessary, in shipments of chilled beef from foreign countries;

5

that there will be no regulation of imports of cattle or beef from Canada unless, after consultation with the Government of Canada, it appears to the Government of the United Kingdom that the effective working of a general scheme for the orderly marketing in the United Kingdom of meat cannot otherwise be secured.

ARTICLE 6.

The Government of Canada undertake that the goods the growth, produce or manufacture of the United Kingdom enumerated in Schedule 1V appended hereto, when conveyed without transhipment from any part of the British Empire enjoying the benefits of the British Preferential Tariff into lake or river port of Canada, shall not be subjected to duties of customs higher than those specified in that Schedule.

The Government of Canada undertake as regards goods the growth, produce or manufacture of the United Kingdom other than those enumerated in Schedule IV that, under the British Preferential Tariff, no new protective duty shall be imposed and no existing protective duty increased except after an inquiry at which United Kingdom producers shall enjoy full rights of audience.

ARTICLE 7.

The Government of Canada undertake that goods the growth, produce or manufacture of the United Kingdom enumerated in Schedule 1V, when not of a class or kind made in Canada and when subject to duties of customs on importation into Canada, shall, when conveyed without transhipment from any part of the British Empire enjoying the benefits of the British Preferential Tariff into a sea, lake or river port of Canada, enjoy the benefit of preferential tariff margins which, in the case of any such goods, shall not be less than the difference between the rate of duty provided for in this agreement and the rate of duty now levied upon like goods the growth, produce or manufacture of any foreign country, provided however that, if the duty on foreign goods becomes less than such preferential tariff margin, no duty shall be levied on the like goods of United Kingdom origin.

ARTICLE 8.

The Government of Canada undertake in respect of the goods the growth, produce or manufacture of the United Kingdom enumerated in Schedule V appended hereto that the difference between the rates of duties of customs on such goods on importation into Canada, when conveyed without transhipment from any part of the British Empire enjoying the benefits of the British Preferential Tariff into a sea, lake or river port of Canada, and the rates upon similar goods the growth, produce or manufacture of any foreign country shall not be less than the margins set out in that Schedule.

ARTICLE 9.

The two Governments undertake that, except as provided for in legislation already in force, goods the growth, produce or manufacture of either country covered by the provisions of Articles 1 and 2, or of the first paragraph of Article 6, as the case may be, shall not be subjected on importation into the other country to any imposts or charges other than the customs duties leviable in accordance with the provisions of the said Articles unless equal imposts or charges are imposed on similar goods the growth, produce or manufacture of the importing country.

ARTICLE 10.

Each Government reserve the right to suspend or modify the preferential margin specified in respect of any item in Schedule 1II or Schedule V, as the case may be, if, after inquiry, it appears to that Government that a predominating share of the trade in such item is controlled by any organisation or combine of exporters and that by virtue of the guaranteed margin that organisation or combine is exercising this control to the prejudice of consumers or users of the goods in question.

ARTICLE 11.

Neither Government will, without the consent of the other Government, amend their regulations regarding qualification for preferential tariff treatment so as to increase above fifty per centum the prescribed proportion of the value of any class of manufactured articles which must be derived from expenditure in the British Empire in order to entitle the articles to preference.

ARTICLE 12.

The Government of Canada, recognizing that the entry of Canadian goods into the United Kingdom market free of duty, as assured in Article 1 of this Agreement and, in particular, their exemption from liability to any special or dumping duty, even if sold in that market at less than their comparable selling price in Canada, warrant more nearly reciprocal treatment of United Kingdom goods offered for sale in similar circumstances in Canada, agree to exempt particular classes of United Kingdom goods from special or dumping duty under the conditions set out in the following paragraphs.

If it appears to the Government of the United Kingdom that any goods enjoying entry free of duty into the United Kingdom under the provisions of Article 1 of this Agreement are exported from Canada to the United Kingdom at export or selling prices lower than the fair market value for home consumption, as determined on the bases laid down in Section 6 of the Customs Tariff of Canada, and that in consequence thereof the sale of similar United Kingdom goods is being prejudicially or injuriously affected, they may notify the Government of Canada of the facts of the case and request that United Kingdom goods of each or any class or kind normally manufactured by the Canadian industry manufacturing the goods in question shall be exempt from special or dumping duty on importation into Canada.

On receipt of such notification and request the Government of Canada will take suitable steps to correct the situation complained of and, if other measures are ineffectual, will exempt United Kingdom goods, as specified in the notification, from special or dumping duty for such period as may prove necessary. Recognizing that in certain circumstances it may be found necessary to exempt from special or dumping duty other United Kingdom goods of a class or kind normally manufactured by the Canadian industry manufacturing the goods in question, the Government of Canada agree that they will accord sympathetic consideration to any request that the United Kingdom Government may make under this Article for such exemption and will, in consultation with the United Kingdom Government, determine what measures shall be taken to restore fair trading conditions.

ARTICLE 13.

The Government of the United Kingdom will invite the Governments of the non-self-governing Colonies and Protectorates to continue to accord to Canada any preference which may for the time being be accorded to any other part of the British Empire :

Provided that the operation of this paragraph shall not extend to any preferences accorded by Northern Rhodesia to the Union of South Africa, Southern Rhodesia and the High Commission Territories in South Africa.

The Government of Canada undertake to accord to those non-self-governing Colonies, Protectorates and Mandated Territories, to which the benefits of the British Preferential Tariff are at present accorded, and also to Malta, the benefit of any preferences for the time being accorded to any part of the British Empire :

Provided that nothing in this paragraph shall interfere with existing obligations or special arrangements already in force between Canada and other parts of the British Empire; and,
Provided further that the Government of Canada shall not be bound to continue to accord any preferences to any Colony or Protectorate which, not being precluded by international obligations from according preferences, either (i) accords to Canada no preferences, or (ii) accords to some other part of the British Empire (in the case of Northern Rhodesia, excepting the Union of South Africa, Southern Rhodesia and the High Commission Territories in South Africa) preferences not accorded to Canada.

ARTICLE 14.

The Government of Canada undertake to accord to goods the growth, produce or manufacture of any of the non-self-governing Colonies, Protectorates or Mandated Territories of Togoland under British Mandate, the Cameroons under British Mandate, the Tanganyika Territory or Palestine, treatment not less favourable than that accorded to similar goods the growth, produce or manufacture of any foreign country.

ARTICLE 15.

The Government of the United Kingdom will invite the Governments of the Colonies and Protectorates shown in Schedule VI appended hereto to continue in operation the preferences accorded to Canada on the commodities and at the rates shown in that Schedule, and the Government of Canada will continue in operation the preferences accorded to the Colonies, Protectorates and Mandated Territories by Canada as set out in Schedule VII appended hereto :

Provided that the Government of Canada shall not be bound to continue to accord any preferences to any Colony or Protectorate which, not being precluded by international obligations from according preferences, either (i) accords to Canada no preferences, or (ii) accords to some other part of the British Empire (in the case of Northern Rhodesia, excepting the Union of South Africa, Southern Rhodesia and the High Commission Territories in South Africa) preferences not accorded to Canada; and,
Provided further that, in the event of the denunciation and termination of the Canada-West Indies Trade Agreement dated the 6th July, 1925, either Government shall be at liberty, on giving at least six months' notice, to terminate the provisions of this Article not earlier than the termination of that Agreement.

ARTICLE 16.

In the event of circumstances arising which in the judgment of the Government of the United Kingdom or of the Government of Canada, as the case may be, necessitate a variation in the terms of this Agreement, the proposal to vary those terms shall be the subject of consultation between the two Governments.

ARTICLE 17.

The Agreement will come into force on a date to be mutually agreed between the two Governments. On the coming into force of the present Agreement, the Agreement concluded between the two Governments at Ottawa on the 20th August, 1932, shall cease to have effect. Pending the coming into force of the present Agreement, the two Governments will apply its provisions as far as may be possible and will consult together with regard to the dates on which particular provisions of the 1932 Agreement shall be deemed to have been replaced by provisions of the present Agreement. The Agreement will remain in force until the 20th August, 1940. Unless six months before the 20th August, 1940, notice of termination shall have been given by either Government to the other, the Agreement will remain in force until the expiry of six months from the date on which a notice of termination is given.

Done in duplicate, at Ottawa, this twenty-third day of February, 1937.

Signed on behalf of the Government of the United Kingdom.

F. L. C. FLOUD.

Signed on behalf of the Government of Canada.

W. L. MACKENZIE KING.

CHAS. A. DUNNING.

SCHEDULE I

As regards eggs, poultry, butter, cheese and other milk products, the Government of the United Kingdom reserve to themselves the right, if they consider it necessary in the interests of the United Kingdom producer to do so, to review at any time the basis of preference so far as relates to the articles above enumerated and after notifying the Canadian Government either to impose a preferential duty on Canadian produce whilst maintaining preferential margins, or in consultation with the Canadian Government to bring such produce within any system which may be put into operation for the quantitative regulation of supplies from all sources in the United Kingdom market.

SCHEDULE II

Article.	Rate of Duty.
Motor cars (including motor bicycles and motor tricycles) and accessories and component parts of motor cars, motor bicycles and motor tricycles.	22 2/9 per cent. ad valorem.
Stockings and socks of natural silk or where the value of the natural silk component exceeds 20 per cent. of the aggregate of the values of all the components of the article.	28 8/9 per cent. ad valorem, or 8s. per lb., whichever is the greater.
Reed organs (including harmoniums) complete.	Free.

SCHEDULE III

Article.	Margin of Preference.
Wheat, in grain	2s. per quarter.
Butter	15s. per cwt.
Cheese	15% ad valorem.
Apples, raw (excluding apples consigned direct to a registered cider manufacturer for use in making cider).	4s. 6d. per cwt.
Pears, raw	4s. 6d. per cwt.
Apples, canned	3s. 6d. per cwt., in addition to the difference in the rates of duty in respect of sugar content.
Eggs in shell—
(a) not exceeding 14 lbs. in weight per great hundred.	1s. per great hundred.
(b) over 14 lbs., but not exceeding 17 lbs.	1s. 6d. per great hundred.
(c) over 17 lbs	1s. 9d. per great hundred.
Condensed milk, whole, sweetened or slightly sweetened.	5s. per cwt., in addition to the difference in the rates of duty in respect of sugar content.
Condensed milk, whole, not sweetened.	6s. per cwt.
Milk powder and other preserved milk excluding condensed milk, not sweetened.	6s. per cwt.
Honey	7s. per cwt.
Copper, unwrought, whether refined or not, in ingots, bars, blocks, slabs, cakes and rods.	2d. per lb.
Timber of all kinds imported into the United Kingdom in substantial quantities from Canada, in so far as now dutiable.	10% ad valorem.
Fish, fresh sea, excluding fish livers	10% ad valorem.
Chilled or frozen salmon	1 ½ d. per lb.
Salmon, canned	10% ad valorem.
Other fish, canned	10% ad valorem.
Asbestos	10% ad valorem.
Zinc	10% ad valorem.
Lead	10% ad valorem.
Patent leather not forming part of another article and goods composed wholly of patent leather.	15% ad valorem.

SCHEDULE IV

Note.—The rates of duty set out below will be subject to discounts in accordance with the provisions of Section 5 of the Customs Tariff.

Tariff Item.	Article.	Rate of duty.
ex 8	Extracts of meat and fluid beef, not medicated	10 p.c.
20a	Butter produced from the cocoa bean	Free.
23	Preparations of cocoa or chocolate, n.o.p., and confectionery, coated with or containing chocolate, the weight of the wrappings and cartons to be included in the weight for duty -	12 ½ p.c.
23	and per pound	2 ½ cts.
34	Mustard, ground	17 ½ p.c.
41	Salt, n.o.p., in bags, barrels and other coverings -	Free.
41	Bags, barrels, and other usual coverings used in the importation of the salt specified in this item	Free.
65	Biscuits, not sweetened	12 ½ p.c.
65a	Diabetic breads and biscuits, under regulations prescribed by the Minister	Free.
66a	Biscuits, sweetened or unsweetened, valued at not less than 20 cents per pound wholesale, f.o.b. any port in the United Kingdom, said value to be based on the net weight and to include the value of the usual retail package	Free.
ex 82	(d) Rosebushes, n.o.p...................... each	1 ½ cts.
ex 90	Vegetables, prepared or preserved :—
ex 90	(b) Pickled or preserved in salt, brine, oil or in any other manner, n.o.p.	15 p.c.
105d	Jellies, jams, marmalades, preserves, fruit butters and condensed mince meats............per pound	2 cts.
105e	Fruits and peels, crystallized, glac6, candied or drained; cherries and other fruits of creme de menthe, maraschino or other flavour	20 p.c.
ex 120	Herring (not including kippered herring in sealed containers) packed in oil or otherwise, in sealed containers	20 p.c.
123	Salmon and all other fish, prepared or preserved, including oysters, n.o.p	17 ½ p.c.
141	Sugar candy and confectionery, n.o.p., including sweetened gums, candied pop-corn, candied nuts, flavouring powders, custard powders, jelly powders, sweet-meats, sweetened breads, cakes, pies, puddings and all other confections containing sugar, the weight of the wrappings and cartons to be included in the weight for duty
	per pound	½ ct.
	and	15 p.c.
143a	Cigarettes, the weight of the paper covering to be included in the weight for duty - per pound	$3.50.
144	Cut tobacco ....................... per pound	80 cts.
145	Manufactured tobacco, n.o.p., and snuff per pound	75 cts.
147	Ale, beer, porter and stout, when imported in bottles........................per gallon	15 cts.
147	Provided, that six quart bottles or twelve pint bottles shall be held to contain one gallon.
152	Lime juice, fruit syrups and fruit juices, n.o.p.	15 p.c.
156	Ethyl alcohol, or the substance commonly known as alcohol, hydrated oxide of ethyl or spirits of wine, n.o.p.; gin of all kinds, n.o.p.; whisky and all spirituous or alcoholic liquors, n.o.p.; amyl alcohol or fusel oil, or any substance known as potato spirits or potato oil; methyl alcohol, wood alcohol, wood naphtha, pyroxylic spirit or any substance known as wood spirit or methylated spirits, absinthe, arrack or palm spirit, brandy, including artificial brandy and imitations of brandy, n.o.p.; cordials and liqueurs of all kinds, n.o.p.; mescal, pulque, rum shrub, schiedam and other schnapps; tafia, angostura and similar alcoholic bitters or beverages; and wines, n.o.p., containing more than forty per cent. of proof spirit, per gallon of the strength of proof	$5.00.
156	Provided, as to all goods specified in Item No. 156 when of less strength than the strength of proof, that no reduction or allowance shall be made in the measurement thereof for duty purposes, below the strength of 15 per cent. under proof.
159	Spirits and strong waters of any kind, mixed with any ingredient or ingredients, as being or known or designated as essences, extracts, or ethereal and spirituous fruit essences, n.o.p........per gallon	$5.00.
159	and	30 p.c.
160	Alcoholic perfumes and perfumed spirits, bay rum, cologne and lavender waters, lotions, hair, tooth and skin washes, and other toilet preparations containing spirits of any kind :—
	(a) when in bottles or flasks containing not more than four ounces each -	30 p.c.
	(b) when in bottles, flasks or other packages, containing more than four ounces each
	per gallon	$5.00.
168	Malt flour containing less than 50 per centum in weight of malt; malt syrup or malt syrup powder; extracts of malt, fluid or not; grain molasses—all articles in this item upon valuation without British or foreign excise duties, under regulations prescribed by the Minister -	25 p.c.
169	Books, viz. :—Novels or works of fiction, or literature of a similar character, unbound or paper bound or in sheets, but not to include Christmas annuals, or publications commonly known as juvenile and toy books	Free.
171	Books, printed, periodicals and pamphlets, or parts thereof, n.o.p., not to include blank account books, copy books, or books to be written or drawn upon	Free.
178 } 178c }	Advertising and printed matter, viz. :—Advertising pamphlets, advertising show cards, illustrated advertising periodicals; price books, catalogues and price lists; advertising almanacs and calendars; patent medicine or other advertising circulars, fly sheets or pamphlets; advertising chromos, chromotypes, oleographs or like work produced by any process other than hand painting or drawing, and having any advertisement or advertising matter printed, lithographed or stamped thereon, or attached thereto, including advertising bills, folders and posters, or other similar artistic work, lithographed, printed or stamped on paper or cardboard for business or advertisement purposes, n.o.p. :—
	(i) when produced in countries entitled to the British Preferential Tariff and relating exclusively to products of such British countries, but not relating to Canadian products..........per pound	Free.
	(ii) n.o.p..............per pound	6 cts.
180	Photographs, chromos, chromotypes, artotypes, oleographs, paintings, drawings, pictures, decal-comania transfers of all kinds, n.o.p., engravings or prints or proofs therefrom, and similar works of art, n.o.p.; blue prints, building plans, maps, and charts, n.o.p	12 ½ p.c.
180c	Decalcomania transfers, when imported exclusively for use in the manufacture of vitreous enamelled products or of tableware of china, porcelain or semi-porcelain	Free.
181a	Pictorial post-cards, greeting cards and similar artistic cards or folders	20 p.c.
187	Albumenized and other papers and films chemically prepared for photographers' use, n.o.p.	Free.
187a	Hypersensitive or supersensitive panchromatic films and infra-red films, unexposed, for aerial photography	Free.
ex 192	Electrical insulating pressboard, not less than .040 inch in thickness	Free.
192b	Sandpaper, glass or flint paper, and emery paper or emery cloth	12½p.c.
192c	Roofing and shingles of saturated felt	Free.
193	Paper sacks or bags of all kinds, printed or not -	15 p.c.
194	Playing cards, in packs or in sheet form, n.o.p.; cards and sheets partly lithographed or printed, for use in the manufacture of such playing cards	15 p.c.
195	Paper hanging or wall papers, including borders or	17 ½ p.c.
ex 197 } ex 199 }	Hand-made papers, not to include mould-made deckle-edge papers, valued at not less than 40 cents per pound wholesale	10 p.c.
197b	Wrapping paper of all kinds, not pasted, coated or embossed	17 ½ p.c.
198	Ruled and border and coated papers, boxed papers, pads not printed, papier-mache ware, n.o.p.	20 p.c.
199	Papeteries, envelopes, and all manufactures of paper, n.o.p	20 p.c.
199c	Waxed stencil paper for use on duplicating machines	10 p.c.
200a	Regenerated cellulose, and cellulose acetate, transparent, in sheets, not printed, and manufactures of regenerated cellulose or of cellulose acetate, n.o.p	20 p.c.
203a	Chemical compounds composed of two or more acids or salts soluble in water, adapted for dyeing or tanning	Free.
203b	Aniline and coal tar dyes, adapted for dyeing, in bulk, or in packages of not less than one pound	Free.
206a	Biological products, animal or vegetable, n.o.p., for parenteral administration in the diagnosis or treatment of diseases of man, when manufactured under licence of the Department of Pensions and National Health under regulations prescribed by the Food and Drugs Act; and biological products, animal or vegetable, n.o.p., for parenteral administration in the diagnosis or treatment of diseases of animals or poultry, when imported under permit of the Veterinary Director General	Free.
ex 208a	Chloride of lime and hypochlorite of lime :—
ex 208a	1. When in packages of not less than twenty-five pounds weight each	Free.
208e	Cresylic acid and compounds of cresylic acid, used in the process of concentrating ores, metals or minerals, n.o.p.	Free.
208j	Sal ammoniac and nitrate of ammonia	Free.
208l	Bichloride of tin and tin crystals	Free.
208m	Sulphate of copper (blue vitriol)	Free.
208n	Sulphate of iron (copperas)	Free.
208o	Cream of tartar in crystals and tartaric acid crystals	Free.
208r	Oxide of tin or of copper	Free.
208s	Sulphate of zinc and chloride of zinc	Free.
208t	All chemicals and drugs, when of a kind not produced in Canada, which were on August 20, 1932, dutiable at rates of 15, 25, and 25 p.c, under Tariff Item 711	Free.
209c	Bichromate of potash, crude; red and yellow prussiate of potash	Free.
210	Peroxide of soda; silicate of soda in crystals or in solution; bichromate of soda; nitrate of soda or cubic nitre, n.o.p.; sulphide of sodium; nitrite of soda; arseniate, binarseniate, chlorate, bisulphite and stannate of soda; prussiate of soda and sulphite of soda	Free.
210d	Sodium, sulphate of, crude, or salt cake - per pound	½ c
212	Sulphate of alumina or alum cake; and alum in bulk, ground or unground, but not calcined	Free.
215	Stearic acid, n.o.p.	Free.
216	Acids, n.o.p., of a kind not produced in Canada -	Free.
218	Acid phosphate, not medicinal	Free.
219	(i) Solutions of peroxides of hydrogen, n.o.p.	12 ½ p.c.
219	(ii) Solutions of hydrogen peroxide containing 25 per centum or more by weight of hydrogen peroxide	Free.
219c	Non-alcoholic preparations or chemicals, such as are used for disinfecting, dipping or spraying, when in packages not exceeding three pounds each, in weight, the weight of such packages to be included in the weight for duty	6 p.c.
219d	Sulphuric ether; chloroform, n.o.p.; preparations of vinyl ether for anaesthetic purposes	Free.
ex 220	All medicinal, chemical and pharmaceutical preparations, compounded of more than one substance, including patent and proprietary preparations, tinctures, pills, powders, troches, lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences and oils, n.o.p. :—
	(a) When dry	171 p.c.
	(b) Liquid, when containing not more than two and one-half per centum of proof spirit	20 p.c.
228	Soap powders, powdered soap, mineral soap, and soap, n.o.p.	20 p.c.
229	Soap, common or laundry, per one hundred pounds	50 cts.
230	Castile soap	Free.
232	Glue, liquid, powdered or sheet, and gelatine, n.o.p.	17 ½ p.c.
232	and per pound	2 cts.
232c	Gelatine, edible	10 p.c.
ex 232d	Mucilage and adhesive paste	15 p.c.
ex 232d	and per pound	1 ½ cts.
234	Perfumery, including toilet preparations, non-alcoholic, viz., hair oils, tooth and other powders and washes, pomatums, pastes and all other perfumed preparations, n.o.p., used for the hair, mouth or skin	15 p.c.
236	Surgical dressings, antiseptic or aseptic, including absorbent cotton, lint, lamb's wool, tow, jute, oakum, woven fabric of cotton weighing not more than seven and one-half pounds per one hundred square yards, whether imported singly or in combination one with another, but not stitched or otherwise manufactured; surgical trusses and suspensory bandages of all kinds; sanitary napkins, spinal braces and abdominal supports	10 p.c.
238a	Manufactures of celluloid, or of which celluloid is the component of chief value, n.o.p.	10 p.c.
240	Ultramarine blue, dry or in pulp; whiting or whitening; Paris white and gilders' whiting; blanc fixe; satin white	Free.
241a	Litharge, other than for battery purposes	Free.
242	Dry red lead; orange mineral; antimony oxide, titanium oxide, and zinc oxide such as zinc white and lithopone; white pigments containing not less than 14 per cent. by weight of titanium	Free.
243	Dry white lead	15 p.c.
244	White lead ground in oil	20 p.c.
245	Ochres, ochrey earths, siennas and umbers	5 p.c.
246	Oxides, ftreproofs, rough stuff, fillers, laundry blueing, and colours, dry, n.o.p.	12 ½ p.c.
246b	Stains and oxides, valued at not less than 20 cents per pound, for use exclusively as colouring constituents in the manufacture of vitreous enamels and pottery glazes; and liquid gold paint, for use exclusively in the manufacture of tableware of china, porcelain or semi-porcelain	Free.
247	Liquid fillers, anti-corrosive and anti-fouling paints, and ground and liquid paints, n.o.p.	171 p.c.
ex 247 } 247a }	Artists' and school children's colours; fitted boxes containing the same; artists' brushes; pastels, of a value of one cent per stick, or over; artists' canvas, coated and prepared for oil painting	Free.
248	Paints and colours, ground in spirits, and all spirit varnishes and lacquers ... per gallon	75 cts.
249	Varnishes, lacquers, japans, japan driers, liquid driers, and oil finish, n.o.p..... per gallon	15 cts.
249	and	10 p.c.
250	Paris green, dry	Free.
252	Shoe blacking; shoemakers' ink; shoe, harness and leather dressing, and knife or other polish or composition, n.o.p.	121 p.c.
254	Gums, viz. :—Australian, copal, damar, elemi, kaurie, mastic, sandarac, Senegal, tragacanth, gedda, and barberry; gum chicle or sappato gum, crude; lac, crude, seed, button, stick and shell; ambergris; Pontianac -	Free.
256	Printing ink	12 ½ p.c.
259a	Sesame seed oil, crude	Free.
264	Essential oils, n.o.p., including bay oil, otto of limes, and peppermint oil	Free.
ex 265a	Halibut liver oil, crude or refined	Free.
265b	Cod liver oil, crude or refined	Free.
276b	Cotton seed and crude cotton seed oil, when imported by manufacturers of cotton seed meal and refined cotton seed oil, for use exclusively in the manufacture of such commodities, in their own factories	Free.
277	Palm and palm kernel oil, unbleached or bleached, not edible; shea butter	Free.
278	Oils, viz. :—cocoanut, palm and palm kernel, not edible, for manufacturing soap; carbolic or heavy oil	Free.
278b	Crude peanut oil, for refining for edible purposes, used as materials in Canadian manufactures	Free.
278c	Cocoanut oil, not edible, when imported for use in the manufacture of refined cocoanut oil	Free.
278d	Olive oil for manufacturing soap or tobacco or for canning fish; olive oil for use in the processing of textile fibres, including the finishing of fabrics	Free.
ex 282a	Firebrick, n.o.p.	7 ½ p.c.
284	Drain pipes, sewer pipes and earthenware fittings therefor, chimney linings or vents, chimney tops and inverted blocks, glazed or unglazed, n.o.p.; earthenware tiles, n.o.p.	20 p.c.
285	Tiles or blocks of earthenware or of stone prepared for mosaic flooring	15 p.c.
286	Earthenware and stoneware, viz.:—demijohns, churns or crocks, n.o.p.	20 p.c.
287	All tableware of china, porcelain, semi-porcelain, or white granite, but not to include tea-pots, jugs and similar articles of the type commonly known as earthenware	Free.
288	Stoneware and Rockingham ware and earthenware, n.o.p.	20 p.c.
288a	Chemical stoneware composed of a non-absorbent vitrified body specially compounded to resist acids or other corrosive reagents	Free.
288b	Hand forms of porcelain, when imported by manufacturers for use exclusively in the manufacture of rubber gloves in their own factories	Free.
289	Baths, bathtubs, basins, closets, lavatories, urinals, sinks and laundry tubs of earthenware, stone, cement, clay or other material, n.o.p.	15 p.c.
296c	Magnesium carbonate, imported for use in the compounding or manufacture of rubber products	Free.
300	Crucibles of clay, sand or plumbago	Free.
312a	Asbestos in any form other than crude, and all manufactures thereof, when made from crude asbestos of Empire origin, n.o.p.	Free.
316a	Incandescent lamp bulbs and glass tubing for use in the manufacture of incandescent lamps, and mantle stocking for gas light	Free.
318	Common and colourless window glass	Free.
319	Glass, in sheets, and bent plate glass, n.o.p.	Free.
320	Plate glass, not bevelled, in sheets or panes not exceeding seven square feet each, n.o.p.	Free.
321	Plate glass, not bevelled, in sheets or panes, exceeding seven square feet each, and not exceeding twenty-five square feet each, n.o.p.	Free.
322	Plate glass, n.o.p.	17 ½ p.c.
323	Silvered glass, bevelled or not and framed or not, n.o.p.	20 p.c.
326} ex 326a }	(i) Demijohns or carboys, bottles, flasks, phials, jars and balls, of glass, not cut, n.o.p.; lamp chimneys of glass, n.o.p.; decanters and machine-made tumblers of glass, not cut nor decorated, n.o.p.	15 p.c.
326} ex 326a }	(ii) Opal glassware, glass tableware, cut glassware and illuminating glassware, n.o.p.	10 p.c.
326a	Manufactures of glass, n.o.p.	10 p.c.
326e	Articles of glass, not plate or sheet, designed to be cut or mounted; articles of glassware, when imported by manufacturers of silverware to be used in receptacles made of, or electro-plated with, precious metals, in their own factories	Free.
326g	High thermal shock-resisting glassware	Free.
339a	Lead capsules for bottles	Free.
340	Type for printing, including chases, quoins and slugs, of all kinds	17 ½ p.c.
341	Babbit metal and type metal, in blocks, bars,	10 p.c.
ex352 } ex427 } ex445k } ex446a } ex462 }	Fixed or stationary meters, of a size or capacity not made in Canada, for hydraulic engineering; gauges, indicators and recorders for water or other liquid levels, volume or flow, of a class or kind not made in Canada	Free.
ex352 } ex362 } ex519 } ex597a } ex624 } ex647 } et al.	Antiquities (other than spirits or wines) produced more than 100 years prior to date of importation, under such regulations, including proof of antiquity, as may be prescribed by the Minister	Free.
353	Aluminum and alloys thereof, crude or semi-fabricated, viz. :—pigs, ingots, blocks, notch bars, slabs, billets and blooms; bars, rods and wire; angles, channels, beams, tees and other rolled or drawn sections and shapes; pipes and tubes; plates, sheets and strips, including circles; leaf, n.o.p., or foil, less than -005 inch in thickness, plain or embossed, with or without backing; wire and cable, twisted or stranded, reinforced with steel or not; aluminum powder	Free.
353a	Aluminum leaf, less than .005 millimetres in thickness ; aluminum scrap -
353a	Provided, that nothing shall be deemed to be aluminum scrap except waste or refuse aluminum, fit only to be re-melted.	Free.
354	Manufactures of aluminum, n.o.p.	15 p.c.
354a	Kitchen or household hollow-ware of aluminum, n.o.p.	20 p.c.
357	Britannia metal, nickel silver, Nevada and German silver, manufactures of, not plated, n.o.p.	15 p.c.
361	Gold and silver leaf; Dutch or schlag metal leaf; brocade and bronze powders.	15 p.c.
362	Articles consisting wholly or in part of sterling or other silverware, n.o.p.; manufactures of gold or silver, n.o.p.	20 p.c.
362b	Toilet articles of all kinds, including atomizers, brushes, buffers, button hooks, combs, cuticle knives, hair receivers, hand-mirrors, jewel boxes, manicure scissors, nail files, perfume bottles, puff jars, shoe horns, trays and tweezers, of which the manufactured component material of chief value is sterling silver	17 ½ p.c.
362c	Nickel-plated ware, gilt or electro -plated ware, n.o.p.	17 ½ p.c.
368	Clocks, time recorders, clock movements, clockwork mechanisms, and clock cases	15 p.c.
369	Parts of clock movements or of clockwork mechanisms, finished or unfinished, not including plates	10 p.c.
370	Copper rollers, and stones, used in the printing of textile fabrics or wall paper	Free.
ex377a } et al. }	Wrought iron in the form of billets, bars, rods, sheets, strips, plates or skelp	Free.
377c	Ingots, cogged ingots, blooms, slabs, billets, n.o.p., of iron or steel, of a class or kind not made in Canada, when imported by manufacturers of fbrgings for use exclusively in the manufacture of forgings, in their own factories, under regulations prescribed by the Minister	Free.
ex378	Bars and rods, of iron or steel; billets, of iron or steel, weighing less than 60 pounds per lineal yard :—
	(b) Not further processed than hammered or pressed, n.o.p	10 p.c.
	(c) Cold rolled, drawn, reeled, turned or ground, n.o.p	10 p.c.
	(d) Hot rolled, valued at not less than 4 cents per pound, n.o.p	Free.
ex378a	Bars or rods, of iron or steel, hot rolled, viz. :—
ex378a	Rounds over 4 7/8 inches in diameter and squares	Free.
ex379	Bars or rods, of iron or steel, including billets weighing less than 60 pounds per lineal yard, hot rolled, as hereunder defined, under regulations prescribed by the Minister :—
	(e) Bars of iron or steel, hot rolled, 5 inches in diameter and larger, when imported by manufacturers of polished shafting for use in their own factories	Free.
	(f) Sash or casement sections of iron or steel, hot or cold rolled, not punched, drilled nor further manufactured, when imported by manufacturers of metal window frames, for use in their own factories	Free.
380	Plates of iron or steel, hot or cold rolled :—
	(a) Not more than 66 inches in width, n.o.p. per ton	$4.25.
	(b) More than 66 inches in width, n.o.p.	Free.
	(c) Flanged, dished or curved, n.o.p.	5 p.c.
	(d) With chequer, diamond or other raised pattern on contact surface	Free.
ex381	Sheets, of iron or steel, hot or cold rolled :—
ex381	(a) 080 inch or less in thickness, n.o.p. -	7½ p.c.
382	Hoop, band or strip, of iron or steel:—
	(a) Hot rolled, .080 inch or less in thickness, n.o.p.	5 p.c.
	(b) Hot rolled, more than 080 inch in thickness n.o.p..................per ton	$3.00.
	(c) Cold rolled or cold drawn, 080 inch or less in thickness, n.o.p	7 ½ p.c.
	(d) Cold rolled or cold drawn, more than 080 inch in thickness, n.o.p.	121/2 p.c
383	Sheets, plates, hoop, band or strip, of iron or steel:—
	(a) Coated with tin, of a class or kind not made in Canada, n.o.p	Free.
	(b) Coated with tin, n.o.p.	Free.
	(c) Coated with zmc, n.o.p.	7 ½ p.c.
	(d) Coated with metal or metals, n.o.p.	5 p.c.
	(e) Coated with paint, tar, asphaltum or otherwise coated, n.o.p.	5 p.c.
	(f) Coated with vitreous enamel, n.o.p.	10 p.c.
	(g) Corrugated, coated or not	10 p.c.
385	Sheets, plates, hoop, band or strip, of iron or steel, hot rolled, valued at not less than five cents per pound, n.o.p.	Free.
385a	Sheets, plates, hoop, band or strip, Of rust, acid or heat resisting steels, hot or cold rolled, polished or not, valued at not less than five cents per pound	Free.
ex386	Sheets, plates, hoop, band or strip, of iron or steel, as hereunder defined, under regulations prescribed by the Minister :—
	(a) Plates, when imported by manufacturers for use exclusively in the manufacture or repair of the pressure parts of boilers, pulp digesters, steam accumulators and vessels for the refining of oil, in their own factories	Free.
	(h) Sheets, plates, hoop, band or strip, hardened, tempered or ground, not further manufactured than cut to shape, without indented edges, when imported by manufacturers of saws for use exclusively in the manufacture of saws, in their own factories	Free.
	(m) (i) Sheets of iron or steel, cold rolled, when imported by manufacturers for use exclusively in the manufacture of sheets coated with tin	Free.
	(ii) Sheets, hoop, band or strip, of iron or steel, hot rolled, when imported by manufacturers for use exclusively in the manufacture of sheets, hoop, band or strip, coated with zinc or other metal or metals, not including tin, in their own	5 p.c.
	(p) Sheets of iron or steel, hot or cold rolled, with silicon content of .075 p.c. or more, when imported by manufacturers of electrical apparatus, for use in the manufacture of electrical apparatus in their own factories -
	(q) Hoop steel, hot or cold rolled, plain or coated, .064 inch or less in thickness, not more than three inches in width, when imported by manufacturers of barrels or kegs or by manufacturers of flat hoops for barrels and kegs, for use exclusively in their own factories	Free.
387o	Steel grooved (or girder) rails for electric tramway use, weighing not less than 75 pounds per lineal yard, punched, drilled, or not, of shapes and lengths not made in Canada	Free.
388	Iron or steel angles, beams, channels, columns, girders, joists, tees, zees and other shapes or sections, not punched, drilled or further manufactured than hot rolled, weighing not less than 35 pounds per lineal yard, n.o.p.; piling of iron or steel, not punched or drilled, weighing not less than 35 pounds per lineal yard, including interlocking sections, if any, used therewith, n.o.p.	Free.
388b	Iron or steel angles, beams, channels, columns, girders, joists, tees, zees and other shapes or sections, not punched, drilled or further manufactured than hot rolled, n.o.p.; piling of iron or steel, not punched or drilled, including interlocking sections, if any, used therewith, n.o.p. per ton	$4 00.
388d	Iron or steel angles, beams, channels, columns, girders, joists, piling, tees, zees and other shapes or sections, punched, drilled or further manufactured than hot rolled or cast, n.o.p.	20 p.c.
388e	Iron or steel side or centre sill sections, of all sizes not manufactured in Canada, weighing not less than 35 pounds per lineal yard, not punched, drilled or further manufactured, when imported by manufacturers of railway cars, for use in their	Free.
390c	Piston ring castings of steel, in the rough as from	Free.
392	Forgings, of iron or steel, in any degree of manufacture, n.o.p.	17 ½ p.c.
ex392 } 392a }	Forgings of iron or steel, in any degree of manufacture, hollow, machined or not, not less than 12 inches in internal diameter; and all other forgings, solid or otherwise, in any degree of manufacture, of a weight of 20 tons or over	Free.
393	Tires, of steel, in the rough, not drilled or machined in any manner, for railway vehicles, including locomotives and tenders	Free.
ex394	Axles and axle bars, n.o.p., and axle blanks, and parts thereof, of iron or steel:—
ex394	(a) For railway vehicles, including locomotives and tenders	7 ½ p.c.
396	Pipe, cast, of iron or steel, valued at not more than five cents per pound .......per ton	$5.00.
396a	Pipe, cast, of iron or steel, n.o.p	Free.
ex397	Pipes and tubes, of wrought iron or steel, plain or coated :—
	(c) Not joined, with plain ends, not more than 2 ½ inches in diameter, n.o.p.	5 p.c.
	(d) N.o.p	12 ½ p.c.
ex397b } 398a }	Pipes and tubes of iron or steel, seamless, cold drawn, plain ends, polished, valued at not less than five cents per pound; steel tubes, welded or seamless, more than 10 ½ inches in diameter, with plain ends, when imported for use exclusively in the manufacture or repair of rolls for paper making machinery	Free.
401	Wire, of iron or steel:—
	(a) Barbed fencing, coated or not -	Free.
	(b) Twisted, braided or stranded, including wire rope or cable, coated or not, n.o.p.	15 p.c.
	(c) Drawn flat or cold rolled flat after drawing, coated or not, n.o.p., not more than 25 inch in width and less than 1875 inch in thickness	71 p.c.
	(d) Coated with zinc or spelter, curved or not, in coils, -144, -104, or -092 inch in diameter, with tolerance not to exceed 004 inch, and not for use in telegraph or telephone lines, n.o.p.	Free.
	(e) Coated with zinc or spelter, n.o.p.	10 p.c.
	(f) Single or several, coated, n.o.p., or covered with any material, including cable so	15 p.c.
	(g) N.o.p	15 p.c.
402a	Woven or welded wire fencing, of iron or steel, coated or not, n.o.p.; wire cloth or wire netting, of iron or steel, coated or not	20 p.c.
402b	Woven netting, of iron or steel, coated, made from wire of 17 gauge or heavier, with meshes not smaller than one inch and not larger than two inches, with specially strengthened joints, when for use exclusively on fur farms, under regulations prescribed by the Minister	124 p.c.
406	Coil chain, coil chain links, including repair links, and chain shackles, of iron or steel:—
	(a) One and one-eighth inches in diameter	Free.
	(b) Less than one and one-eighth inches in diameter	15 p.c.
407	Silent chain and finished roller chain, of iron or steel and complete parts thereof, of a class or kind not made in Canada, n.o.p., either chain of the type which operates over gears or sprockets with machine cut teeth	Free.
407a	Chains, of iron or steel, n.o.p., and complete parts thereof	15 p.c.
408	Malleable sprocket chain and link belting chain of iron or steel, including roller chain of all kinds for operating on steel sprockets or gears, when imported by manufacturers of agricultural implements for use exclusively in the manufacture of agricultural implements, in their own factories, under regulations prescribed by the Minister	Free.
409	Cream separators and complete parts therefor, including steel bowls	Free.
409m	Internal combustion traction engines; traction attachments designed to be combined with automobiles in Canada for use as traction engines; complete parts of all the foregoing	Free.
410b	Machinery and apparatus for use exclusively in washing or dry cleaning coal at coal mines or coke plants; machinery and apparatus for use exclusively in producing coke and gas; machinery and apparatus for use exclusively in the distillation or recovery of products from coal tar or gas; and complete parts of all the foregoing, not to include motive power, tanks for gas, nor pipes and valves 101 inches or less in diameter	Free.
410l	Ore crushers, rock crushers, stamp mills, grinding mills, rock drills, percussion coal cutters, coal augers, rotary coal drills, n.o.p., and complete parts of all the foregoing, for use exclusively in mining metallurgical or quarrying operations.	5 p.c.
410n	Diamond drills and core drills, not including motive power, electrically operated rotary coal drills, and coal cutting machines, n.o.p., and integral parts of the foregoing, for use exclusively in mining operations	Free.
410u	Blowers, of iron or steel, n.o.p., for use in the smelting of ores, or in reduction, separation or refining of metals, ores or minerals; rotary kilns, revolving roasters and furnaces of metal, n.o.p., for use in the roasting of ore, mineral, rock or clay; furnace slag trucks and slag pots, n.o.p.; and integral parts of all the foregoing	121. p.c.
410z	Machinery and apparatus, n.o.p., and complete parts thereof, for the recovery of solid or liquid particles from flue or other waste gases at metallurgical or industrial plants, not to include motive power, tanks for gas, nor pipes and valves 101 inches or less in diameter	5 p.c.
412b	Flat bed cylinder printing presses, to print sheets of a size 25 by 38 inches or larger, and complete parts thereof; machines designed to fold or sheet-feed paper or cardboard, and complete parts thereof	Free.
412d	Offset presses; lithographic presses; printing presses and typemaking accessories therefor, n.o.p.; complete parts of the foregoing, not to include saws, knives and motive power	Free.
414	Typewriters and complete parts thereof	Free.
414c	Adding, bookkeeping, calculating and invoicing machines and complete parts thereof, n.o.p.	Free.
415	Electric vacuum cleaners and attachments therefor; hand vacuum cleaners; and complete parts of all the foregoing, including suction hose, n.o.p.	5 p.c.
415d	Sewing machines, with or without motive power incorporated therein; complete parts of sewing machines	5 p.c.
422	Street or road rollers and complete parts thereof	Free.
424	Fire engines and other fire extinguishing machines; chassis for same; complete parts other than chassis parts	Free.
425	Lawn mowers	10 p.c.
427	All machinery composed wholly or in part of iron or steel, n.o.p., and complete parts thereof	10 p.c.
ex427 } ex446a } et al. }	Motion picture projectors, are lamps for motion picture work, motion picture or theatrical spot lights, light effect machines, motion picture screens, portable motion picture projectors complete with sound equipment; complete parts of all the foregoing, not to include electric light bulbs, tubes, or exciter lamps	Free.
427a	All machinery composed wholly or in part of iron or steel, n.o.p., of a class or kind not made in Canada; complete parts of the foregoing -	Free.
427b	Ball and roller bearings	Free.
427c	Machinery for dairying purposes, viz. :—power churns, power milk coolers, power fillers and cappers, power ice cream mixers, power butter printers, power cream savers, power bottle sterilizers, power brine tanks, power milk bottle washers, power milk can washers; ice-breaking machines, valveless or centrifugal milk pumps, sanitary milk and cream vats; none of the foregoing machinery to include motive power	Free.
427d	Machines designed for making rigid composite box ends of wood—consisting of a centre with separate nailing edges attached—from scrap or waste mill stock, and complete parts thereof, not to include motive power	Free.
427e	Automatic machines for making and packaging cigarettes, not to include tobacco preparing machines	Free.
428d	Magnetos and complete parts thereof, when imported by manufacturers of internal combustion engines, for use exclusively in the manufacture of such internal combustion engines, in their own factories	Free.
8e	Diesel and semi-diesel engines, and complete parts thereof, n.o.p.	Free.
428f	Air-cooled internal combustion engines of not greater than h.p. rating, and complete parts thereof	Free.
ex429	Cutlery of iron or steel, plated or not :—
	(b) Table knives and table forks	15 p.c.
	(c) Penknives, jack-knives and pocket knives	Free.
	(d) Knives, n.o.p.	Free.
	(e) Spoons	15 p.c.
	(f) Scissors and shears, n.o.p.	Free.
	(g) Razor blades; razors and complete parts thereof	Free.
430	Nuts and bolts with or without threads, washers, rivets, of iron or steel, coated or not, n.o.p.; nut and bolt blanks, of iron or steel,
	per one hundred pounds	25 cts.
	and	7 ½ p.c.
430a	Hinges and butts, of iron or steel, coated or not, n.o.p.; hinge and bu" blanks, of iron or steel,
	per one hundred pounds	75 cts.
	and	5 p.c.
ex431b	Adzes, anvils, vises, cleavers, hatchets, saws, augers, bits, drills, screw-drivers, planes, spokeshaves, chisels, mallets, metal wedges, wrenches, sledges, hammers, crowbars, cantdogs, and track tools, picks, mattocks, and eyes or polls for the same	10 p.c.
ex431b	Files and rasps	Free.
431c	Machinists' or metal workers' precision tools and measuring instruments, viz. :—Calipers, micrometers, metal protractors and squares, bevels, verniers, gauges, gauge blocks, parallels, buttons, mercury plumb bobs, dividers, trammels, scribers, center punches, pocket speed indicators, straight edges, key seat clamps and other clamps and vises used by toolmakers for precision work, precision tools and measuring instruments, n.o.p.	Free.
431d	Engineers', surveyors' and draughtsmen's precision instruments and apparatus, viz. :—Alidades; altazimuth surveying instruments; aneroid barometers, engineering, military and surveying; angle prisms; boards, military sketching; box sextants; clinometers; compasses; cross staff heads; curves, adjustable, irregular, railroad and ship; curvimeters; drafting instruments of all kinds, including fitted cases containing the same; dipping needles; drafting machines; heliographs; integrators; levels, tripod and hand or pocket types; levelling rods; liners, section; meters, portable, for hydraulic engineering; pantographs; planimeters; protractors ; parallel rulers; parallel ruling attachments; poles, ranging; pedometers and paceo-meters; plane tables, military and topographic; scales, flat and triangular; slide rules; splines; straight edges, steel and wooden; tacheometers; tallying machines, pocket; tee squares, steel and wooden; telemeters; theodolites; transits, tripod and hand or pocket types; triangles of all types; tripods for use with any of the foregoing instruments	Free.
431e	Measuring rules and tapes of all kinds	15 p.c.
432	Hollow-ware, of iron or steel, coated or not, n.o.p.	10 p.c.
432a	Kitchen and dairy hollow-ware of iron or steel, coated with tin, including cans for shipping milk or cream, not painted, japanned or decorated	15 p.c.
432b	Hollow-ware, of iron or steel, coated with vitreous enamel	17 ½ p.c.
432d	Manufactures of tinplate, painted, japanned, decorated or not, and manufactures of tin, n.o.p.	15 p.c.
ex432d } ex339 }	Collapsible tubes of lead or tin or lead coated with tin	10 p.c.
433	Baths, bathtubs, basins, closets, lavatories, urinals, sinks, and laundry tubs of iron or steel, coated	5 p.c.
ex434 } 434a }	Motor rail cars or units for use on railways, and chassis for same; complete parts of the foregoing	Free.
434b } ex438 }	Steel wheels for use on railway rolling stock	7 ½ p.c.
ex435	Locomotives and motor cars for railways, of a class or kind not made in Canada, and complete parts thereof, for use exclusively in mining or metallurgical operations	Free.
ex438a	Automobiles and motor vehicles of all kinds, n.o.p.; chassis for the foregoing	Free.
ex438a	Provided, that machines or other articles mounted on the foregoing or attached thereto for purposes other than for loading or unloading the vehicle shall be valued separately and duty assessed under the tariff items regularly applicable thereto.
ex438 } ex438a } ex711 }	Electric trackless trolley buses and chassis for same; complete parts of the foregoing	Free.
438b	Bearings, clutch release; bearings, graphite; bearings, steel backed non-ferrous; bushings, graph-ited or oil impregnated; ceramic insulator spark plug cores, not further manufactured than burned and glazed, printed or decorated or not, without fittings; commutator copper segments; commutator insulating end rings; discs of hot rolled steel, spun or forged, with or without centre hole, for disc wheels; distributor rotors, cam assemblies and vacuum control assemblies; door bumper shoes; electric wiring terminals, sockets, fittings and connectors; gaskets of metal and asbestos, composite; ignition contact points; keys for shafting; lenses for head, tail, dome, signal and cowl or parking lamps; lock washers; piston ring castings in the rough, with or without gates and fins removed; steel bolts capped with stainless steel; switches for lamps, and parts thereof; vulcanized fibre in sheets, rods, strips and tubing; all the foregoing being of a class or kind not made in Canada, when for use in the manufacture of the automobiles, motor vehicles or chassis enumerated in tariff items 438a and 424, or for use in the manufacture of parts thereof, or for the replacement or repair of automobiles, motor vehicles or chassis enumerated in tariff items 438a and 424	Free.
438a	Ammeters; arm rests and wheel housing lining of indurated fibre, pressed to shape; axle housings, one piece welded, machined or not; carburettors and parts thereof; chassis frames; cigar and cigarette lighters, including base and parts thereof; control ventilator gear box; cylinder lock barrels, with or without sleeves and keys thereof; dash heat indicators; fuel pumps and parts thereof; gasoline gauges and parts thereof ; hinges, finished or not, for bodies; horns and parts thereof; instrument bezel assemblies and parts thereof; instrument board lamps; locks, electric ignition, steering gear, transmission, or combinations of such locks, and parts thereof; mouldings of metal, with nails set in position, lead filled or not; oil filters and parts thereof; oil gauges and parts thereof; pipe lines, bent to shape and equipped with fittings or not, and tubing therefor, for fuel, air, or liquid for actuating hydraulic brakes; purifiers for air, and parts thereof; purifiers for oil and parts thereof; radiator grills, assembled or not, but not polished or plated, and not to include finish or decorative moulding; radiator ornaments, unplated; radiator shutter assemblies, automatic; radiator water gauges; radiator shells, not plated, nor metal finished in any degree; shackles, bearing spring and parts thereof; speedometers and parts thereof; spring covers of metal and closing strips or shapes therefor; stampings, body, cowl, hood, fender and instrument board, of metal, in the rough, trimmed or not, but not metal finished in any degree; starter switch assembly and parts thereof; steering wheels, and rims therefor; sun visor blanks of gypsum weatherboard; thermostats and parts thereof; throttle and spark buttons assemblies; vacuum tanks; windshield wipers and parts thereof; all the foregoing being of a class or kind not made in Canada, when imported for use in the manufacture of the automobiles, motor vehicles or chassis enumerated in tariff items 438a and 424 or for use in the manufacture of parts thereof, or for the replacement or repair of automobiles, motor vehicles or chassis enumerated in tariff items 438a and 424	Free.
438d	Front and rear axles; brakes; clutches; internal combustion engines; steering gears; magnetos; rims for pneumatic tyres larger than thirty inches by five inches; transmission assemblies; steel road wheels; and complete parts of the foregoing, all of a class or kind not made in Canada, when imported by manufacturers of automobiles, motor vehicles or chassis enumerated in tariff items 438a and 424 for use only in the manufacture of motor trucks or motor truck chassis	Free.
438e	Parts, n.o.p., for automobiles, motor vehicles or chassis enumerated in tariff items 438a and 424, not to include wireless receiving sets, the castings of zinc, electric storage batteries, parts of wood, ; tires and tubes or parts of which the component material of chief value is rubber :—
	(1) Brake linings and clutch facings whether or not including metallic wires or threads:—
	(a) when made from crude asbestos of Empire origin	Free.
	(b) when made from crude asbestos of non-Empire origin	15 p.c.
	(2) Automobile and motor vehicle engines, stripped, n.o.p., and complete parts thereof, n.o.p.	Free.
	(3) Parts, n.o.p., not electro-plated, whether finished or not	Free.
438f	Hot rolled strip of iron or steel with rolled or mill edge, not being of greater value than 2f cents per pound, of a class or kind not made in Canada, when imported by manufacturers of automobiles, motor vehicles or chassis enumerated in tariff items 438a and 424 or by manufacturers of parts of automobiles, motor vehicles or chassis enumerated in tariff items 438a and 424 to be used in the manufacture of such automobiles, motor vehicles or chassis, or parts thereof, in their own factories	Free.
438g	Motor cycles or side cars therefor, and complete parts of the foregoing	Free.
438h	Annular ball bearings and parts thereof, when imported for use only as original equipment in the manufacture of goods enumerated in tariff items 438a and 424, under regulations prescribed by the Minister	Free.
439f	Children's carriages, sleds and other vehicles; complete parts of all the foregoing	15 p.c.
440j	Trawls, trawling spoons, fly hooks, sinkers, swivels, sportsmen's fishing reels, bait, hooks, and fishing tackle, n.o.p.	Free.
440l	Aircraft and complete parts thereof, not including engines, under regulations prescribed by the Minster	Free.
440m	Engines and complete parts thereof, when imported for use only in the equipment of aircraft	Free.
440n	Complete parts for repair of engines enumerated in tariff item 440m	Free.
441e	Guns and rifles of a class or kind not made in Canada	5 p.c.
445c	(i) Electric telegraph apparatus and complete parts thereof	Free.
445c	(ii) Electric telephone apparatus and complete parts	10 p.c.
445d	Electric wireless or radio apparatus and complete parts thereof	Free.
445f	Electric dynamos or generators and transformers, and complete parts thereof, n.o.p.	15 p.c.
445g	Electric motors, and complete parts thereof, n.o.p.	15 p.c.
ex445k	Electrical instruments and apparatus of precision of a class or kind not made in Canada, viz.:—meters or gauges for indicating and/or recording altitude, amperes, comparisons, capacity, density, depth, distance, electrolysis, flux, force, frequency, humidity, inductance, liquid levels, ohms, operation, power factor, pressure, space, speed, stress, synchronism, temperature, time, volts, volume, watts: complete parts thereof	Free.
445l	Electric storage batteries, composed of plates measuring not less than eleven inches by fourteen inches and not less than three-quarters inch in thickness; complete parts thereof	Free.
445m	Flame proof electric switch gear, for use underground in coal mines, and complete parts thereof	Free.
446	Electric steam turbo generator sets, 700 h.p. and greater, of a class or kind not made in Canada, and complete parts thereof	Free.
446a	Manufactures, articles or wares, of iron or steel or of which iron or steel or both are the component materials of chief value, n.o.p.	10 p.c.
ex446a	Cellulose acetate film reinforced with wire mesh	Free.
ex446a } et al. }	Electric welding apparatus, not including motors -	10 p.c.
446b	Steel bicycle rims, not enamelled nor plated -	Free.
446c	Golf shafts of seamless steel, coated or not, but not chromium plated	Free.
446d	Bottles or cylinders of seamless steel used as high-pressure containers for gas	Free.
451	Buckles, clasps, eyelets, hooks and eyes, dome, snap or other fasteners of iron, steel, brass or other metal, coated or not, n.o.p. (not being jewellery)	15 p.c.
451a	(i) Spring-beard needles and latch needles	10 p.c.
451a	(ii) Needles, of any material or kind, n.o.p.	10 p.c.
451b	Pins manufactured from wire of any metal, n.o.p.	17 ½ p.c.
462	Philosophical, photographic, mathematical and optical instruments, n.o.p.; speedometers, cyclometers and pedometers, n.o.p.; complete parts of all the foregoing	7 ½ p.c.
465	Signs of any material other than paper, framed or not; letters and numerals of any material other than paper	10 p.c.
469	Machine card clothing	10 p.c.
471a	Pressed steel belt pulleys, for power transmission, and finished or unfinished parts thereof, including interchangeable bushings	Free.
475b	Matrices for stereotypes, electrotypes and celluloids described in item 475a	Free.
476	Surgical and dental instruments of any material; surgical needles; X-ray apparatus; microscopes valued at not less than $50 each, by retail; and complete parts of all the foregoing	Free.
488	Nitrate and acetate of lead, not ground; platinum and black oxide of copper, for use in the manufacture of chlorates and colours	Free.
506b	Wooden doors of a height and width not less than 6 feet and 2 feet, respectively	Free.
ex511	Fishing rods	Free.
511a	Cricket bats, balls, gloves and leg guards	Free.
512	Picture frames and photograph frames, of any material	17 ½ p.c.
518	Billiard tables, with or without pockets, and bagatelle and other game tables or boards, cues, balls, cue-racks and cue tips	17 ½ p.c.
519	House, office, cabinet or store furniture of wood, iron or other material, in parts or finished	15 p.c.
522	Rovings, yarns and warps, wholly of cotton, not more advanced than singles, n.o.p.	12 ½ p.c.
522c	Rovings, yarns and warps, wholly of cotton, including threads, cords and twines generally used for sewing, stitching, packaging and other purposes, n.o.p.; cotton yarns, wholly or partially covered with metallic strip, generally known as tinsel thread	15 p.c.
522d	Yarns and warps, wholly of cotton, mercerized, number forty and finer, imported, under regulations prescribed by the Minister, for sale to manufacturers, to be further manufactured in their own factories	Free.
522f	Yarns and warps, wholly of cotton, number forty and finer, when imported by manufacturers of mercerized cotton yarns, for use exclusively in the manufacture of mercerized cotton yarns, in their own factories	Free.
523	Woven fabrics, wholly of cotton, not bleached, mercerized, nor coloured, n.o.p., and seamless cotton bags	15 p.c.
523a	Woven fabrics, wholly of cotton, bleached or mercerized, not coloured, n.o.p.	20 p.c.
523b	Woven fabrics, wholly of cotton, printed, dyed or coloured, n.o.p	20 p.c.
ex523b	Shadow cretonnes, wholly of cotton, with printed warp and plain weft-	12 ½ p.c.
ex523b	Gabardines, wholly of cotton, with not less than 280 ends and picks of ply yarn per square inch	12 ½ p.c.
ex523 } ex523a } ex523b }	Woven fabrics, wholly of cotton, composed of yarns of counts of not less than 80 and not more than 99, including all such fabrics in which the average count of the warp and weft yarns is not less than 80 and not more than 99	12 ½ p.c.
523c	Woven fabrics, wholly of cotton, composed of yarns of oounts of 100 or more, including all such fabrics in which the average of the count of the warp and weft yarns is 100 or more	Free.
523e	Woven fabrics wholly of cotton with out pile, n.o.p.	15 p.c.
ex523e } ex561 }	Fabrics with cut weft pile, wholly of cotton or of cotton and artificial silk	5 P.O.
523f	Woven fabrics of cotton, not coloured, when imported by manufacturers of typewriter ribbon for use exclusively in the manufacture of such ribbon in their own factories	Free.
525	Woven fabric, wholly of cotton, specially treated and glazed, when imported by rubber manufacturers for use, in their own factories, exclusively as a detachable protective covering for uncured rubber sheeting	Free.
528	White cotton bobinet plain, in the web	Free.
529	Embroideries, lace, nets, nettings, bobinet, n.o.p., fringes and tassels, wholly of cotton	20 p.c.
529a	Lace and embroideries, wholly of cotton, not coloured, imported by manufacturers for use exclusively in the manufacture of clothing, in their own factories	7 ½ p.c.
530	Lace and embroideries, wholly of cotton, coloured, imported by manufacturers for use exclusively in the manufacture of clothing, in their own factories	7 ½ p.c.
532	Clothing, wearing apparel and articles, made from woven fabrics, and all textile manufactures, wholly or partially manufactured, composed wholly of cotton, n.o.p.; fabrics wholly of cotton, coated or impregnated, n.o.p.	25 p.c.
ex532	Handkerchiefs, wholly of cotton	15 p.c.
ex532	Woven fabric, wholly of cotton, for covering books	15 p.c.
537	Rovings, yarns and warps, wholly or in part of vegetable fibres, not more advanced than singles, n.o.p., not to contain silk, artificial silk nor wool	12 ½ p.c.
537a	Rovings, yarns and warps, wholly or in part of vegetable fibres, including yarn twist, cords and twines generally used for packaging and other purposes, n.o.p., not to contain silk, artificial silk nor wool	17 ½ p.c.
537b	Linen thread, for hand or machine sewing	Free.
537d	Rovings, yarns and warps, wholly of jute, not more advanced than singles, n.o.p., not to contain silk, artificial silk nor wool	Free.
537e	Rovings, yarns and warps, wholly of jute, including yarn twist, cords and twines generally used for packaging and other purposes, n.o.p.	25 p.c.
539	Cordage, exceeding one inch in circumference, wholly of vegetable fibres, n.o.p. -	17 ½ p.c.
ex540	(a) Woven fabrics, in the web, wholly of flax or hemp, not to include towelling and glass cloth of crash or huck, with or without lettering or monograms woven in, nor table cloths and napkins of crash with coloured borders	Free.
ex540	(b) Articles wholly of flax or hemp, such as sheets, pillow cases, table cloths and napkins, towels and handkerchiefs, but not to include towels or glass cloths of crash or huck, with or without lettering or monograms woven in, nor table cloths and napkins of crash with coloured	Free.
541a	Woven fabrics, wholly of jute, n.o.p.	Free.
541d	Canvas in the web, wholly of flax or hemp, or both, plain woven, not coloured, not further manufactured than impregnated with weather-proofing or preservative materials, suitable for manufacturing into tents, awnings, tarpaulins, hatch covers and similar articles, weighing not less than 18 ounces and not more than 26 ounces per square yard	15 p.c.
542	Woven fabrics, wholly or in part of vegetable fibres, and all such fabrics with cut pile, n.o.p., not containing silk, artificial silk nor wool	20 p.c.
542a	Woven or braided fabrics not exceeding twelve inches in width, wholly or in part of vegetable fibres, n.o.p., not to contain silk, artificial silk nor wool, n.o.p.	22 p.c.
542b	Linen fire-hose, lined or unlined	15 p.c.
547	Bags or sacks of hemp, linen or jute	15 p.c.
548	Clothing, wearing apparel and articles, made from woven fabrics, and all textile manufactures, wholly or partially manufactured, composed wholly or in part of vegetable fibres but not containing wool, n.o.p.; fabrics, coated or impregnated, composed wholly or in part of vegetable fibres but not containing silk, artificial silk nor wool, n.o.p	25 p.c.
ex548	Woven dress linens containing not more than 15 p .c. by weight of cotton yarns for decorative effect	Free.
549c	Haircloth, composed of horse hair in combination with any vegetable fibre	17 ½ p.c.
551	Yarns, composed wholly or in part of wool or hair but not containing silk or artificial silk, n.o.p.	15 p.c.
551	and, per pound	6 cts.
551a	Yarns and warps composed wholly of wool or in part of wool or hair, imported by manufacturers for use exclusively in their own factories, n.o.p.	10 p.c.
551a	and, per pound	5 cts.
551c	Yarns and warps, composed wholly of hair, or of hair and any vegetable fibre, imported by manufacturers for use in their own factories	Free.
552	Felt, pressed, of all kinds, in the web, not consisting of or in combination with any woven, knitted or other fabric or material -	15 p.c.
552	and, per pound	5 cts.
553	Blankets of any material, not to include automobile rugs, steamer rugs, or similar articles	20 p.c.
553	and, per pound	5 cts.
554	Woven fabrics, composed wholly or in chief part by weight of yarns of wool or hair, not exceeding in weight six ounces to the square yard, n.o.p., when imported in the gray or unfinished condition, for the purpose of being dyed or finished in Canada	17 ½ p.c.
554	and, per pound	7 ½ cts.
554a	Woven fabrics, consisting of cotton warps with wefts of lustre wool, mohair or alpaca, generally known as lustres or Italian linings, n.o.p.	Free.
554b	Woven fabrics, composed wholly or in part of yarns of wool or hair, n.o.p	22 ½ p.c.
	and, per pound	12 cts.
	Provided, however, that the sum of the specific and ad valorem duties imposed by this item on imports under the British Preferential Tariff shall not be in excess of 50 cents per pound.
ex 554b	Filter press cloth of wool	20 p.c.
554c	Woven fabrics, composed wholly or in chief part by weight of yarns of wool or hair, not exceeding in weight four ounces to the square yard, when imported in the gray or unfinished condition, for the purpose of being dyed or finished in Canada	Free.
554f	Woven fabrics, composed wholly or in part of yarns of wool or hair, commonly known as billiard cloth	Free.
555	Clothing, wearing apparel and articles made from woven fabrics, and all textile manufactures, wholly or partially manufactured, composed wholly or in part of wool or similar animal fibres, but of which the component of chief value is not silk nor artificial silk, n.o.p.; fabrics, coated or impregnated, composed wholly or in part of yarns of wool or hair, but not containing silk nor artificial silk, n.o.p.	30 p.c.
556a	Melton cloth, imported by manufacturers of tennis balls for use in the manufacture of tennis balls, in their own factories .....	Free.
556b	Slipper cloth, woven, napped on one or both sides, wholly or in part of wool, not to contain silk or artificial silk, weighing not less than 22 ounces per square yard, when imported by manufacturers of indoor footwear, to be used exclusively in the manufacture of such articles in their own factories	Free.
557b	Garnetted material wholly of silk, artificial silk or similar synthetic fibres, produced by chemical processes, obtained by disintegrating cocoons, yarns or fabrics, prepared for use; filaments or loose fibres wholly of silk, artificial silk or similar synthetic fibres produced by chemical processes, not more advanced than in the form of sliver; waste portions of unused fabrics, wholly of silk, artificial silk or similar synthetic fibres, n.o.p., not to include remnants nor mill ends -	Free.
558b	Rovings, yarns and warps, wholly of artificial silk or similar synthetic fibres, produced by chemical processes, not more advanced than singles, not coloured, with not more than seven turns to the inch, under such regulations as the Minister may prescribe :—
	(a) Produced from cellulose acetate	5 p.c.
	(b) n.o.p.	20 p.c.
558c	Rovings, yarns and warps, wholly or in part of silk, n.o.p., including threads, cords or twist for sewing, embroidering or other purposes	15 p.c.
558d	Rovings, yarns and warps, wholly or in part of artificial silk or similar synthetic fibres, produced by chemical processes, n.o.p., including threads, cords or twist for sewing, embroidering or other purposes, not to contain silk; artificial silk yarns, wholly or partially covered with metallic strip, one pound of which shall contain not less than 10,000 yards; under such regulations as the Minister may prescribe :—
	(a) Produced wholly from cellulose acetate	7 ½ p.c.
	(b) n.o.p	25 p.c.
558f	Rovings, yarns and warps, wholly of spun artificial silk or similar synthetic fibres, produced by chemical processes, not coloured, imported by manufacturers, for use exclusively in the manufacture of cut-pile fabrics, in their own factories	Free.
560a	Woven fabrics wholly or in part of silk, not to contain wool, not including fabrics in chief part by weight of artificial silk, n.o.p.	22 ½ p.c.
561	Woven fabrics wholly or in part of artificial silk or similar synthetic fibres, produced by chemical processes, not to contain wool, not including fabrics in chief part by weight of silk, n.o.p.	27 ½ p.c.
565	Embroideries, lace, braids, cords, chenille, gimp, fringes and tassels, whether containing tinsel or not, nets, nettings and bobinet, n.o.p.	22 ½ p.c.
ex565	Plaited or braided lines and cords, non-elastic, whether of tubular or of solid construction, not exceeding one inch in circumference, wholly or in chief part by weight of vegetable fibres	17 ½ p.c.
567	Clothing, wearing apparel and articles, made from woven fabrics and all textile manufactures, wholly or partially manufactured, n.o.p., of which silk is the component of chief value	27 ½ p.c.
567a	Clothing, wearing apparel and articles, made from woven fabrics and all textile manufactures, wholly or partially manufactured, n.o.p., of which the component of chief value is artificial silk or similar synthetic fibres produced by chemical	25 p.c.
568	Knitted garments, knitted underwear and knitted goods, n.o.p.	20 p.c.
568a	Socks and stockings :—
	(i) of wool	20 p.c.
	and, per dozen pairs	30 cts.
	(ii) n.o.p	20 p.c.
568b	Gloves and mitts of all kinds, n.o.p.	20 p.c.
572	Oriental and imitation Oriental rugs or carpets and carpeting, carpets and rugs, n.o.p.	30 p.c.
573	Enamelled carriage, floor, shelf and table oilcloth, linoleum, and cork-matting or carpets	15 p.c.
578	Begaha, badges and belts of all kinds, n.o.p.	22 ½ p.c.
586	Coal, anthracite, n.o.p.	Free.
597a	Musical instruments of all kinds, n.o.p.; phonographs, graphophones, gramophones and finished parts thereof, including cylinders and records therefor; and mechanical piano and organ players	15.p.c.
598	Brass band instruments, n.o.p.; parts of pianofortes and parts of organs	Free.
598a	Brass band instruments, of a class or kind not made in Canada; bagpipes and complete parts	Free.
603	Fur skins, wholly or partially dressed, n.o.p.	10 p.c.
ex604	Belting leather in butts or bends; and all leather further finished than tanned, n.o.p.	7 ½ p.c.
ex604	Crust oil leather, for use in manufacturing chamois	Free.
ex604	Sole leather	12 ½ p.c.
605	Leather produced from East India tanned kip, uncoloured or coloured other than black, when imported for use exclusively in lining boots and shoes; genuine reptile leathers	Free.
605a	Genuine pig leathers arid genuine Morocco leathers; so-called roller leathers	Free.
607	Leather, when imported by manufacturers of gloves or leather clothing, for use exclusively in manufacturing gloves or leather clothing, in their own factories	Free.
607a	Leather, not further finished than tanned, in whole hides, in grains, or splits, when imported by manufacturers of upholstering leathers, for use exclusively in the manufacture of upholstering leathers, in their own factories	Free.
608	Leather, not further finished than tanned, and skins, n.o.p.	5 p.c.
610 } et al. }	Belting, n.o.p.	15 p.c.
610a	Belting of camel's hair, for machinery	71 p.c.
611a	Boots, shoes, slippers and insoles of any material, n.o.p.	22 ½ p.c.
ex612	English type saddles	10 p.c.
617	India-rubber boots and shoes	Free.
619a	India-rubber clothing and clothing made from waterproofed cotton fabrics	25 p.c.
622	Trunks, valises, hat boxes, carpet bags, tool bags, and baskets of all kinds, n.o.p.	15 p.c.
623	Musical instrument cases and fancy cases or boxes of all kinds, portfolios and fancy writing desks, satchels, reticules, card cases, purses, pocket-books, fly books and parts thereof - ...	15 p.c.
ex624	Statues and statuettes of porcelain or earthenware	Free.
624a	(i) Dolls; toys of all kinds, n.o.p.	10 p.c.
624a	(ii) Mechanical toys of metal	10 p.c.
624a	(iii) Juvenile construction sets of metal, consisting of various stampings, punched, iand connections therefor; parts of the foregoing	Free.
625	Caps, hats, muffs, tippets, capes, coats and cloaks of fur, and other manufactures of fur, n.o.p.	15 p.c.
628	Braces or suspenders, and finished parts thereof -	15 p.c.
647	Jewellery of any material, for the adornment of the person, n.o.p.	25 p.c.
653	Brushes of all kinds	15 p.c.
655	Pens, penholders and rulers, of all kinds	12 ½ p.c.
655a	Lead pencils and crayons	10 p.c.
656	Tobacco pipes of all kinds, pipe mounts, cigar and cigarette cases, cigar and cigarette holders, and cases for the same, smokers' sets and cases therefor, and tobacco pouches.	171 p.c.
ex 657a	Film of standard width (one and one-eighth of an inch and over) when imported for the sole purpose of having 16 millimetre reproductions made therefrom and provided that the original is reexported within three months from date of importation	Free.
659	Photograpic dry plates	15 p.c.
663	Fertilizers, compounded or manufactured, n.o.p.	Free.
663e	Sea-weeds or sea-plants, charred, whether powdered or not, for use exclusively in the feeding of animals	Free.
670	Gfinding wheels, stones or blocks, manufactured by the bonding together of either natural or artificial abrasives; manufactures of emery or of artificial abrasives, n.o.p.	10 p.c.
683	Barytes	Free.
684	Rubber thread, not covered	Free.
685	Pantagraphs and parts thereof, including diamond points, and engraving mills, for engraving copper rollers used in printing textiles and wallpapers; blankets, blanketing and lapping imported for use exclusively by textile manufacturers and wallpaper printers	Free.
689	Charcoal, animal, for use in the refining of sugar	Free.
ex 710	Coverings, inside and outside, used in covering or holding goods imported therewith, shall be subject to the following provisions, viz. :—
	(b) Usual coverings containing goods, not machinery, subject to any ad valorem duty, when not included in the invoice value of the goods they contain -	10 p.c.
	(bb) Usual coverings containing machinery subject to any ad valorem duty, when not included in the invoice value of the goods they contain	5 p.c.
ex 711	Iodised mineral salts, for use exclusively in the feeding of animals	Free.

SCHEDULE V

PART I

Tariff Item.	Article.	Margin of Preference.
203a	Chemical compounds composed of two or more acids or salts soluble in water, adapted for dyeing or tanning	10 p.c.
203b	Aniline and coal tar dyes, adapted for dyeing, in bulk, or in packages of not less than one pound	10 p.c.
208e	Cresylic acid and compounds of cresylic acid, used in the process of concentrating ores, metals or minerals, n.o.p	15 p.c
ex208j	Sal ammoniac	20 p.c.
208m	Sulphate of copper (blue vitriol)	10p.c.
208o	Cream of tartar in crystals and tartaric acid crystals	10 p.c.
208r	Oxide of tin or of copper	15 p.c.
208s	Sulphate of zinc and chloride of zinc	20 p.c.
208t	All chemicals and drugs, when of a kind not produced in Canada, which were on August 20th, 1932, dutiable at rates of 15, 25, and 25 p.c, under Tariff Item 711	20 p.c.
ex210	Peroxide of soda; bichromate of soda , nitrate of soda or cubic nitre, n.o.p.; sulphide of sodium; nitrite of soda; arseniate, binarseniate, chlorate, bisulphite and stannate of soda; prussiate of soda and sulphite of soda ....	15 p.c.
212	Sulphate of alumina or alum cake; and alum in bulk, ground or unground, but not calcined	15 p.c.
215	Stearic acid, n.o.p	17 ½ p.c.
216	Acids, n.o.p., of a kind not produced in Canada	20 p.c.
ex219	(ii) Solutions of hydrogen peroxide containing 25 per centum or more by weight of hydrogen peroxide	20 p.c.
219d	Sulphuric ether; chloroform, n.o.p.; preparations of vinyl ether for anaesthetic purposes	20 p.c.
240	Ultramarine blue, dry or in pulp; whiting or whitening; Paris white and gilders' whiting; blanc fixe; satin white	10 p.c.
242	Dry red lead; orange mineral; antimony oxide, .titanium oxide, and zinc oxide such as zinc white and lithopone; white pigments containing not less than J4 per cent. by weight of titanium dioxide	15 p.c.
246b	Stains and oxides, valued at not less than 20 cents per pound, for use exclusively as colouring constituents in the manufacture of vitreous enamels and pottery glazes; and liquid gold paint, for use exclusively in the manufacture of tableware of china, porcelain or semi-porcelain.	20 p.c.
ex247a } 247a }	Artists' and school children's colours; fitted boxes containing the same; artists' brushes; pastels, of a value of one cent per stick, or over; artists' canvas, coated and prepared for oil painting	25 p.c.
264	Essential oils, n.o.p., including bay oil, otto of limes, and peppermint oil.	7 ½ p.c.
276b	Cotton seed and crude cotton seed oil, when imported by manufacturers of cotton seed meal and refined cotton seed oil, for use. exclusively in the manufacture of such commodities, in their own factories	10 p.c.
277	Palm and palm kernel oil, unbleached or bleached, not edible; shea butter	10 p.c.
278	Oils, viz. :—cocoanut, palm and palm kernel, not : edible, for manufacturing soap; carbolic or heavy oil	10 p.c.
278b	Crude peanut oil, for refining for edible purposes, used as materials in Canadian manufactures	10 p.c.
287	AH tableware of china, porcelain, semi-porcelain, or "white granite, but not to include tea-pots, jugs, and similar articles of the type commonly known as earthenware	35 p.c.
300	Crucibles of clay, sand or plumbago	15 p.c.
318	Common and colourless window glass	15 p.c.
319	Glass, in sheets, and bent plate glass, n.o.p.	25 p.c.
320	Plate glass, not bevelled, in sheets or panes not exceeding seven square feet each, n.o.p.	20 p.c.
321	Plate glass, not bevelled, in sheets or panes, exceeding seven square feet each, and not exceeding twenty-five square feet each, n.o.p.	20 p.c.
339a	Lead capsules for bottles	25 p.c.
ex353	Aluminum and alloys thereof, viz. :—angles, channels, beams, tees and other rolled, extruded or drawn sections or shapes; pipes and tubes	25 p.c.
370	Copper rollers, and stones, used in the printing of textile fabrics or wallpaper	10 p.c.
407	Silent chain and finished roller chain, of iron or steel, and complete parts thereof, of a class or kind not made in Canada, n.o.p., either chain of the type which operates over gears or sprockets with machine-cut teeth	20 p.c.
409p	Pasteurizers for dairying purposes and complete parts thereof	15 p.c.
410a	Face loading machmes, shaker trough or belt trough conveyors, air engines, flame proof enclosed driving motors, of a class or kind not made in Canada, and integral parts of all motive power or machinery mentioned in this item, for use exclusively at the face in mining operations	10 p.c.
410b	Machinery and apparatus for use exclusively in washing or dry cleaning coal at coal mines or coke plants; machinery and apparatus for use exclusively in producing coke and gas; machinery and apparatus for use exclusively in the distillation or recovery of products from coal tar or gas; and complete parts of all the foregoing, not to include motive power, tanks for gas, nor pipes and valves 10 ½ inches or less in diameter -	10 p.c.
410n	Diamond drills and core drills, not includmg , motive power, electrically operated rotary coal drills,' and' coal cutting machines, n.o.p., and integral parts of the foregoing, for use exclusively in mining operations	10 p.c.
412b	Flat bed cylinder printing presses, to print sheets of a size 25 by 38 inches or larger, and complete parts thereof; machines designed to fold or sheet feed paper or cardboard, and complete parts thereof	10 p.c.
412d	Offset presses; lithographic presses, printing presses and typemaking accessories therefor, n.o.p.; complete parts of the foregoing, not to include saws, knives and motive power	10 p.c.
413	Machinery and apparatus, of a class or kind not made in Canada, and parts thereof, specially constructed for preparing, manufacturing, testing or finishing yarns, cordage, and fabrics made from textile fibres or from paper, imported for use exclusively by manufacturers and scholastic or charitable institutions in such processes only
ex427 } ex446a } et al. }	Motion picture projectors, are lamps for motion picture work, motion picture or theatrical spot lights, light effect machines, motion picture ; screens, portable motion picture projectors complete with sound equipment; complete parts of all the foregoing, not to include electric light bulbs, tubes, or exciter lamps	15 p.c.
427b	Ball and roller bearings	25 p.c.
428e	Diesel and semi-diesel engines, and complete parts thereof, n.o.p.	25 p.c.
428f	Air-cooled internal combustion engines of not greater than 1 ½ h.p. rating, and complete parts thereof	20 p.c.
ex429	Cutlery of iron or steel, plated or not :—
ex429	(c) Penknives, jack knives and pocket knives of all kinds	25 p.c.
438g	Motor cycles or side cars therefor, and complete parts of the foregoing	20 p.c.
440j	Trawls, trawling spoons, fly hooks, sinkers, swivels, sportsmen's fishing reels, bait, hooks, and fishing tackle, n.o.p.	25 p.c.
4401	Aircraft and complete parts thereof, not including engines, under regulations prescribed by the	171 p.c.
ex445k	Electrical instruments and apparatus of precision, of a class or kind not made in Canada, viz. :—Meters or gauges for indicating and/or recording altitude, amperes, comparisons, capacity, density, depth, distance, electrolysis, flux, force, frequency, humidity, inductance, liquid levels, ohms, operation, power factor, pressure, space, speed, stress, synchronism, temperature, time, volts, volume, watts: complete parts thereof	15 p.c.
445l	Electric storage batteries, composed of plates measuring not less than eleven inches by fourteen inches and not less than three-quarters inch in thickness; complete parts thereof	25 p.c.
446	Electric steam turbo generator sets, 700 h.p. and greater, of a class or kind not made in Canada, and complete parts thereof	20 p.c.
ex476	Dental instruments of any material; surgical needles; X-ray apparatus; microscopes valued at not less than $50 each, by retail; and complete parts of all the foregoing	10 p.c.
522f	Yarns and warps, wholly of cotton, number forty and finer, when imported by manufacturers of mercerized cotton yarns, for use exclusively in the manufacture of mercerized cotton yarns, in their own factories	15 p.c.
523c	Woven fabrics, wholly of cotton, composed of yarns of counts of 100 or more, including all such fabrics in which the average of the count of warp and weft yarns is 100 or more	27 ½ p.c.
523f	Woven fabrics of cotton, not coloured, when imported by manufacturers of typewriter ribbon for use exclusively in the manufacture of such ribbon in their own factories	12 ½ p.c.
637b	Linen thread, for hand or machine sewing	22 ½ p.c.
ex540	(a) Woven fabrics, in the web, wholly of flax or hemp, not to include towelling and glass cloth of crash or huck, with or without lettering or monograms woven in, nor table cloths and napkins of crash with coloured borders	30 p.c.
ex540	(b) Articles wholly of flax or hemp, such as sheets, pillow cases, table cloths and napkins, towels and handkerchiefs, but not to include towels or glass cloths of crash or huck, with or without lettering or monograms woven in, nor table cloths and napkins of crash with coloured borders	30 p.c.
541a	Woven fabrics, wholly of jute, n.o.p.	22 ½ p.c.
551c	Yarns and warps composed wholly of hair, or of hair and any vegetable fibre, imported by manufacturers for use in their own factories	12 ½ p.c.
551c	and, per pound	15 cts.
553a	Stereotypers' and typecasters' blankets or blanketing and press blankets or blanketing used for printing presses, of a class or kind not made in Canada	5 p.c.
558e	Yarns and warps, wholly of thrown silk in the gum, rovings, yarns and warps, wholly of spun silk, not coloured, imported by manufacturers for use exclusively in their own factories for knitting underwear, for weaving, or for the manufacture of silk thread	7 ½ p.c.
586	Coal, anthracite, n.o.p..............per ton	50 cts.
598a	Brass band instruments, of a class or kind not made in Canada; bagpipes and complete parts	25 p.c.
605	Leather produced from East India tanned kip, uncoloured or coloured other than black, when imported for use exclusively in lining boots and shoes; genuine reptile leathers	15 p.c.
605a	Genuine pig leathers and genuine Morocco leathers ;so-called roller leathers	25 p.c.
689	Charcoal, animal, for use in the refining of sugar	25 p.c.

SCHEDULE V

PART II

Tariff Item.	Article.	Margin of Preference.
ex377a } et al. }	Wrought iron in the form of billets, bars, rods, sheets, strips, plates or skelp -	20 p.c.
ex378	Bars and rods, of iron or steel; billets, of iron or steel, weighing less than 60 pounds per lineal yard :—
ex378	(d) Hot rolled, valued at not less than 4 cents per pound, n.o.p. -	12 ½ p.c.
ex379	Bars or rods, of iron or steel, including billets weighing less than 60 pounds per lineal yard, hot rolled, as hereunder denned, under regulations prescribed by the Minister :—
ex379	(f) Sash or casement sections of iron or steel, hot or cold rolled, not punched, drilled nor further manufactured, when imported by manufacturers of metal window frames, for use in their own factories - per ton	$7.00.
ex380	Plates of iron or steel, hot or cold rolled :—
ex380	(b) More than 66 inches in width, n.o.p. per ton	$6.00.
ex381	Sheets, of iron or steel, hot or cold rolled :—
ex381	(a) .080 inch or less in thickness, n.o.p.	12 ½ p.c.
ex383	Sheets, plates, hoop, band or strip, of iron or steel :—
	(a) Coated with tin, of a class or kind not made in Canada, n.o.p.	15 p.c.
	(b) Coated with tin, n.o.p.	20 p.c.
	(c) Coated with zinc, n.o.p.	121 p.c.
385a	Sheets, plates, hoop, band or strip, of rust, acid or heat resisting steels, hot or cold rolled, polished or not, valued at not less than five cents per pound	20 p.c.
ex386	Sheets, plates, hoop, band or strip, of iron or steel, as hereunder defined, under regulations prescribed by the Minister :—
	(a) Plates, when imported by manufacturers for use exclusively in the manufacture or repair of the pressure parts of boilers, pulp digesters, steam accumulators and vessels for the refining of oil, in their own factories ....... per ton	$5.00.
	(k) Sheets, hot or cold rolled, when imported by manufacturers of hollow-ware coated with vitreous enamel or of apparatus designed for cooking or for heating buildings, for use exclusively in the manufacture of hollow-ware coated with vitreous enamel or of vitreous enamelled sheets for apparatus designed for cooking or for heating buildings	10 p.c.
	(m) (i) Sheets of iron or steel, cold rolled, when imported by manufacturers for use exclusively in the manufacture of sheets coated with tin	15 P.c.
	(ii) Sheets, hoop, band or strip, of iron or steel, hot rolled, when imported by manufacturers for use exclusively in the manufacture of sheets, hoop, band or strip, coated with zinc or other metal or metals, not including tin, in their own factories	15 p.c.
	(q) Hoop steel, hot or cold rolled, plain or coated, .064 inch or less in thickness, not more than three inches in width, when imported by manufacturers of barrels or kegs or by manufacturers of fiat hoops for barrels and kegs, for use exclusively in their own factories	12 ½ p.c.
387c	Steel grooved (or girder) rails for electric tramway use, weighing not less than 75 pounds per lineal yard, punched, drilled, or not, of shapes and lengths not made in Canada.............per ton	$7.00
388	Iron or steel angles, beams, channels, columns, girders, joints, tees, zees and other shapes or sections, not punched, drilled or further manufactured than hot rolled, weighing not less than 35 pounds per lineal yard, n.o.p.; piling of iron or steel, not punched or drilled, weighing not less than 35 pounds per lineal yard, including interlocking sections, if any, used therewith, n.o.p.
388	Per ton	$3.00
ex392 } 392a }	Forgings of iron or steel, in any degree of manufacture, hollow, machined or not, not less than 12 inches in internal diameter; and all other forgings, solid or otherwise," in any degree of manufacture, of a weight of 20 tons or over	20 p.c.
393	Tires, of steel, in the rough, not drilled or machined in any manner, for railway vehicles, including locomotives and tenders -	10 p.c.
ex394	Axles and axle bars, n.o.p., and axle blanks, and parts thereof, of iron or steel :—
ex394	(a) For railway vehicles, including locomotives and tenders	174 p.c.
ex397b } 398a }	Pipes and tubes of iron or steel, seamless, cold drawn, plain ends, polished, valued at not less than five cents per pound; steel tubes, welded or seamless, more than 10 ½ inches in diameter, with plain ends, when imported for use exclusively in the manufacture or repair of rolls for paper-making machinery	15 p.c.
ex401	Wire, of iron or steel :—
	(a) Barbed fencing, coated or not	10 p.c.
	(b) Twisted, braided or stranded, including wire rope or cable, coated or not, n.o.p.	10 p.c.
ex403	Wire, of steel :—
ex403	(c) Valued at not less than 2 ¾ cents per pound, when imported by manufacturers of wire rope for use exclusively in the manufacture of wire rope, in their own factories, under regulations prescribed by the Minister	5 p.c.

SCHEDULE VI

The Bahamas, Barbados, Bermuda, British Guiana, British Honduras, Jamaica (including the Turks and Caicos Islands and the Cayman Islands), the Leeward Islands, Trinidad and Tobago, the Windward Islands, Fiji, the Federated and Unfederated Malay States, Mauritius and Northern Rhodesia.

Article.	Margin of Preference.
Rubber boots and shoes and canvas boots and shoes, rubber-soled.	1s. per pair (or the equivalent in the local currency), that is to say, the General Rate to be the Preferential ad valorem rate, if any, plus Is. per pair specific duty.

2
All the Colonies and Protectorates, except Bermuda (so long as the importation of motor vehicles is prohibited), Northern Rhodesia, and Trinidad, mentioned in (1) above, and also Ceylon, Hong Kong, Malta and the Straits Settlements.
Motor vehicles
20% ad valorem.
3
All the Colonies and Protectorates mentioned in (2) above except the Straits Settlements and Hong Kong.
Parts of motor vehicles including rubber tyres.
20% ad valorem.

All the Colonies and protectorates mentioned in (1) above except Fiji, the Federated and Unfederated Malay States, Mauritius and Northern Rhodesia.

Hosiery of cotton or artificial silk.	6d. per pair, that is to say, the General Rate to be the Preferential ad valorem rate, if any, plus 6d. per pair specific duty.
Hosiery of silk	9d. per pair, that is to say, the General Rate to be the Preferential ad valorem rate, if any, plus 9d. per pair specific duty.
Butter	1 ½ d. per lb.

5
The Bahamas.
The preferential drawback of 25 per cent. of certain Customs duties to be increased to 50 per cent. of those Customs duties.
6
Barbados, Bermuda, and Trinidad.
Electrical appliances and apparatus.
15% ad valorem.
Bacon and ham
½ d. per lb.
7
Barbados, British Guiana, the Leeward Islands (Antigua only) and Trinidad.
The tariff treatment of pitch pine to be assimilated to that of other wood and timber and a margin of preference of not less than ten shillings per 1,000 feet to be established.
8
Barbados, Jamaica and Trinidad.
Condensed milk
10% ad valorem (or the equivalent specific rate).
Shooks
10% ad valorem.
9
Barbados and British Honduras.
Potatoes and onions
2s. per 100 lbs.
10
Barbados.
Oats
9d. per 100 lbs.
11
Bermuda, Jamaica (including the Turks and Caicos Islands, and the Cayman Islands), the Leeward Islands and the Windward Islands.
Hardware
10% ad valorem.
12
Bermuda.
Eggs
2d. per dozen.
Canned meat
10% ad valorem.
Canned fruit and canned vegetables.
15% ad valorem.
Furniture
10% ad valorem.
13
Jamaica.
Apparel of all kinds (other than hosiery).
10% ad valorem.
Wood and timber -
10% ad valorem.
14
Ceylon.
Bacon and ham
10% ad valorem
Canned fruit and vegetables.
15% ad valorem.
Canned fish
15% ad valorem.
15
Cyprus.
Butter, cheese, tinned fish, and timber.
One-third of the duty in lieu of one-sixth.

The Federated and Unfederated Malay States.

Condensed milk	10% ad valorem.
Printing and wrapping paper.	10% ad valorem.
Canned fruit and canned vegetables.	15% ad valorem.
Canned fish	15% ad valorem.
Electric batteries for use in motor cars.	15% ad valorem.
Confectionery	10% ad valorem.

17
Fiji.
Timber, dressed and undressed.
2s. per 100 super, feet.
18
Malta.
Wheat flour
2s. per 100 kilog.
19
Mauritius.
Bacon and ham
5 rupees per 100 kilog.
Cheese
10% ad valorem.
Canned fish
15% ad valorem.
Electric stoves and household appliances.
15% ad valorem.

Northern Rhodesia.

Electrical batteries and accumulators.	15% ad valorem.
Boxes, wooden, empty, or in shooks.	10% ad valorem.
Wood, unmanufactured, including ceiling and flooring boards.	10% ad valorem.
Newsprint paper; wrapping paper; unspecified plain or composite paper.	10% ad valorem.
Motor trucks, &c, as specified in Tariff Items 130 (a) and (b).	10% ad valorem.
Motor cars, chassis and rubber pneumatic tyres and tubes of Canadian origin.	To be admitted at the same rates as those of United Kingdom origin under Tariff Items 129 (a) and (c) and 260.

21
Sarawak.
Condensed milk
10% ad valorem.

SCHEDULE VII

No. of Canadian Tariff Item.	Article.	Margin of Preference.
ex39a	Sago and tapioca flour ................ per pound	½ ct.
77b	Vanilla beans, crude only -	10 p.c.
ex87	(n) Tomatoes ............................ per pound	2 cts.
143	Cigars..................................................per pound	50 cts.
ex254	Gums, viz.:—copal, damar, gum chicle or sappato gum, crude	10 p.c.
264	Essential oils, n.o.p., including bay oil, otto of limes and peppermint oil	7 ½ p.c.
267b	Petroleum tops; blends of petroleum tops or petroleum products with crude petroleum; all the foregoing 7249 specific gravity (63-7 A.P.I.) or heavier, at 60 degrees Fahrenheit, when imported by oil refiners to be refined in their own factories ........................ per gallon	1 ct.
ex273	Asphalt or asphaltum, solid	10 p.c.
277	Palm and palm kernel oil, unbleached or bleached, not edible; shea butter	10 p.c.
278	Oils, viz. :—cocoanut, palm and palm kernel, not edible, for manufacturing soap; carbolic or heavy oil	10 p.c.
278c	Cocoanut oil, not edible, when imported for use in the manufacture of refined cocoanut oil	10 p.c.
616a	Balata, crude, unmanufactured	10 p.c.
616b	Gutta percha, unmanufactured	10 p.c.

In item 106 (b), Fruits, prepared.

Pineapples, British Preferential rate not to exceed 1 cent per pound.

LETTER No. 1.LETTER FROM CANADIAN SIGNATORY ON THE SUBJECT OF ZINC.

Ottawa,

February 23, 1937.

SIR,

With reference to Article 16 of the Trade Agreement signed this day, I have the honour to inform you that the Canadian Government, having taken note of the statements of the United Kingdom Government in the course of the recent discussions (1) that it is essential to the national security that the production of the zinc smelting industry in the United Kingdom should be maintained at a satisfactory level; (2) that at any enquiry into the question of the effects of imports of zinc from oversea Empire countries on the maintenance of the production of zinc in the United Kingdom at a satisfactory level having regard to the needs of national security, the Canadian zinc producers would have the opportunity of submitting evidence, and (3) that the Government of the United Kingdom would consult the Canadian Government before taking any decision to impose a customs duty on imports of Canadian zinc into the United Kingdom; agree that it will be open to the United Kingdom Government, after such enquiry and after consultation with the Canadian Government, and notwithstanding the provisions of Article 1 of the Trade Agreement, to impose a customs duty on imports of zinc produced or manufactured in Canada, without prejudice however, to the provisions of Article 3 of the Agreement.

It is understood that no customs duty will be imposed on Canadian zinc which is not equally applicable to zinc from other oversea Empire sources.

I have, etc.,

W. L. MACKENZIE KING.

LETTER No. 2.LETTER FROM CANADIAN SIGNATORY ON THE SUBJECT OF HOME CONSUMPTION DRAWBACKS.

Ottawa,

February 20, 1937.

SIR,

During the negotiations in London last summer, representations were made by the United Kingdom authorities to the effect that in certain cases tariff preferences accorded the United Kingdom by Canada had been rendered less effective than had been expected by reason of the drawbacks of duty for home consumption authorized by Schedule B to the Customs Tariff. At that time the Minister of Finance promised, on behalf of the Canadian Government, that fuller consideration would be given to the proposal of the United Kingdom that the preferential principle of tariff treatment be applied to the Drawback Schedule.

Since the return of the Canadian delegation, the competent Departments of the Canadian Government have been studying United Kingdom proposals, and such examination as has been made to date of the operation of Schedule B justifies the position taken in London by the Minister of Finance : that to apply suddenly a preferential scheme to the entire existing Schedule might, in many instances, work hardship upon Canadian consumers without necessarily ensuring any added advantage to United Kingdom interests.

Close examination of the existing Schedule reveals that frequently the home consumption drawback applies to raw materials imported for use in the manufacture of non-protected finished products, and in such instances the effect of abolishing or even restricting the full privilege of drawback might easily be disastrous to the industry concerned. There is the further fact that several of the items in the Schedule appear to have become inoperative (in so far as may be judged by the absence of claims thereunder), and such items are now the subject of review by the Canadian Government with a view to their possible cancellation. There is also to be borne in mind the fact that, under the last two or three Budgets, an effort has been made not merely to afford margins of preference by way of drawbacks, but actually to confine the operation of certain new drawback items to importations under the British Preferential Tariff.

The provision for home consumption drawbacks in the Canadian tariff is not one which this Government desires to see extended; on the contrary, were it feasible to do so immediately and at one stroke, the Government would prefer to dispense with the granting of such drawbacks, the administration of which is always costly and frequently difficult. To that end, as indicated, the Canadian Government already contemplates reducing the Schedule; and in this connection—and toward the same objective—it will undertake to give prompt and sympathetic consideration to any requests that may from time to time be put forward by the Government of the United Kingdom regarding the continuance or the operation of any particular item in the Schedule.

I have, etc.,

W. L. MACKENZIE KING.

SECOND SCHEDULEAmendments of Game Licences Act, 1860 (23 & 24 Vict. c. 90)

Section 5.

Section two	For the words " servant for whom he shall be chargeable to the duty of assessed " taxes " there shall be substituted the words " male servant employed by him''.
Section seven	For the words " and being charged or liable " to be charged to the assessed tax on servants in respect of any gamekeeper by whomsoever deputed or appointed and " there shall be substituted the words " employing any male servant as a game-keeper ", and for the words "servant of " any other person who shall be duly charged to the assessed tax on servants in respect of such servant, whether as gamekeeper or in any other capacity " there shall be substituted the words " male servant of any other person ".
Section eight	For the words " another servant " there shall be substituted the words " another male servant ", and for the words from person in his service " to " servants as aforesaid" there shall be substituted the words " male person in his service, or in the service of the same master ".

THIRD SCHEDULEModification of Enactments Relating to Surtax on Undistributed Income of Certain Companies

Section 14.

1

Where by virtue of this Act a direction is given under subsection (1) of section twenty-one of the Finance Act, 1922, that the actual income of an investment company from all sources for a year of assessment shall be deemed to be the income of the members—

a

the amount to be deducted in assessing and charging surtax under the provisions of the said section in respect of the sum apportioned to any member in consequence of the direction shall be any amount which has been distributed to him by the company in that year of assessment out of the income of the company for that year in such manner that the amount distributed falls to be included in the statement of total income to be made by him for the purposes of surtax;

b

paragraph 9 of the First Schedule to the Finance Act, 1922, shall not apply, but the income apportioned to a member of the company, so far as assessable and chargeable to surtax under section twenty-one of the said Act, shall, for the purposes of that tax, be deemed to have been received by him on the last day of that year of assessment;

c

subsection (1) of section thirty-two of the [17 & 18 Geo. 5. c. 10.] Finance Act, 1927, shall apply, in a case where the second company referred to therein is an investment company, as if the amount to be deemed to be the income of the members of that company and to be apportioned among them under that subsection were the excess of the amount apportioned to that company in consequence of the direction over the amount, if any, which has been received in that year. of assessment by that company out of the income of the first company for that year in such manner as would, in the case of an individual, render the amount so received liable to be included in the statement of his income for the purposes of surtax.

2

Subsection (3) of section eighteen of the Finance Act, 1928, shall have effect as if there were inserted—

a

in paragraph (a) thereof after the words " year or other period," where they first occur, the words " or any " year of assessment ending within that year or other " period," and where they secondly occur, the words " or any such year of assessment ";

b

in paragraph (b) thereof after the words " year or period " the words " or any year of assessment ending within that year or period."

3

In this Schedule any reference to a year of assessment shall include a reference to a period which is treated by the Special Commissioners by virtue of this Act as if it were a year of assessment.

FOURTH SCHEDULEAdaptations of Income Tax Provisions as to Computation of Profits for Purpose of National Defence Contribution

Sections 20, 22.

1

The profits shall be taken to be the actual profits arising in the chargeable accounting period; and the principles of computing profits by reference to any other period and, save as provided in the next following paragraph, of allowing losses sustained in any other period to be carried forward, shall not be followed.

2

1

Where a person carrying on a trade or business either solely or in partnership has, before the beginning of the first of the relevant accounting periods, sustained a loss (as computed for income tax purposes) in the trade or business, he may claim that so much of that loss shall be carried forward and deducted from or set off against the profits arising from the trade or business in any of the relevant accounting periods as could, under section thirty-three of the Finance Act, 1926, as amended by section nineteen of the Finance Act, 1932, be carried forward and deducted from or set off against the assessable income tax profits of the trade or business for the year of assessment corresponding to that accounting period :

Provided that, in ascertaining the amount (if any) that could be so carried forward and deducted from or set off against assessable income tax profits for a year of assessment corresponding to an accounting period—

a

the amount of the assessable income tax profits for that year shall be taken to be equal to the amount of the profits arising in that accounting period (computed in like manner as profits arising in a chargeable accounting period are computed for the purpose of the national defence contribution but before making any deduction for wear and tear under the next following paragraph);

b

the amount of the assessable income tax profits for any previous year of assessment corresponding to a previous relevant accounting period shall be taken to be equal to the amount of the profits (computed as aforesaid) arising in that previous accounting period; and

c

the amount of the deduction (if any) to be made from the assessable income tax profits under Rule 6 of the Rules applicable to Cases I and II of Schedule D for any year of assessment corresponding to a relevant accounting period shall be taken to be equal to the amount which, under the provisions of sub-paragraph (1) of the next following paragraph, falls to be deducted in computing the amount of the profits arising in that accounting period.

2

Where a person carrying on a trade or business either solely or in partnership has, in any relevant accounting period, sustained a loss in the trade or business (to be computed in like manner as profits arising in a chargeable accounting period are computed for the purpose of the national defence contribution) he may claim that that loss shall be carried forward and, as far as may be, deducted from or set off against the profits arising from the trade or business in the next relevant accounting period and, if and so far as it exceeds the profits so arising in that period, against the profits so arising in the next such period, and so on.

In the application of this sub-paragraph to a loss sustained by a partner in a partnership, references to losses or profits shall be construed as references to that partner's share in those losses or profits.

3

For the purpose of this paragraph—

a

the expression " assessable income tax profits " in relation to any year of assessment means the profits or gains of the trade or business assessable to income tax under Schedule D for that year;

b

the expression " relevant accounting period " means any accounting period falling wholly or partly within the five years beginning on the sixth day of April, nineteen hundred and thirty-seven;

c

the year of assessment following that in which an accounting period ends shall be deemed to correspond to that accounting period.

3

1

There may be deducted in respect of any accounting period a sum (ascertained on the like basis as the amount of a deduction for wear and tear is ascertained under Rule 6 of the Rules applicable to Cases I and II of Schedule D) which represents the diminution in value by reason of wear and tear during that period of any plant or machinery in respect of which a deduction could be made under the said Rule 6, plus ten per cent. of that sum. '

2

Without prejudice to the foregoing provisions of this paragraph, there may, in the case of the first chargeable accounting period, be deducted any sum which, under paragraph (3) of the said Rule 6, falls to be added to the amount of the deduction for wear and tear to be made under that Rule in charging the profits or gains of the trade or business to income tax for the year 1937-1938 :

Provided that, if the amount of the deduction falling to be made under this sub-paragraph exceeds the amount of profits arising from the trade or business in the first chargeable accounting period, the excess shall, in lieu of being deducted in that chargeable accounting period, be deducted in the second chargeable accounting period if and in so far as there are profits arising in that period, and so on.

4

The principles of the Income Tax Acts under which deductions are not allowed for interest, annuities or other annual payments payable out of the profits, or for royalties, or (in certain cases) for rent, and under which the annual value of lands, tenements, hereditaments or heritages occupied for the purpose of a trade or business is excluded, and under which a deduction may be allowed in respect of such annual value, shall not be followed :

Provided that nothing in this paragraph shall authorise any deduction in respect of—

a

any payment of dividend or distribution of profits; or

b

any interest, annuity or other annual payment paid to any person carrying on the trade or business, or any royalty or rent so paid;

and, for the purpose of paragraph (b) of this proviso, where the trade or business is carried on by a company the directors whereof have a controlling interest therein, the directors shall be deemed to be carrying on the trade or business.

5

The provisions of subsection (4) of section twenty-seven of the Finance Act, 1920 (which disallows deductions on account of the payment of dominion income tax) shall not apply.

6

Where, in respect of any profits arising from a trade or business, relief from income tax chargeable in the United Kingdom is granted by virtue of arrangements with the Government of any other country, being arrangements which for the time being have effect either—

a

under section eighteen of the Finance Act, 1923 (which as amended by section thirty-one of the Finance Act 1924, and section nine of the Finance Act, 1931, provides for the relief of shipping and air transport from double taxation); or

b

under section seventeen of the Finance Act, 1930 (which provides for the relief of certain agencies from double taxation);

those profits shall not be included in the profits arising from that trade or business, if and so long as the profits of trades or businesses which, by virtue of those arrangements, are relieved from income tax chargeable in that other country, are relieved from all taxes chargeable in that other country on the profits of trades or businesses.

7

Income received from investments or other property shall be included in the profits in the cases and to the extent provided in this paragraph, and not otherwise—

a

in the case of the business of a building society, or a banking business, assurance business or business consisting wholly or mainly in the dealing in or holding of investments or other property, the profits shall include ah income received from investments or other property except:—

i

income received directly or indirectly by way of dividend or distribution of profits from a body corporate carrying on a trade or business to which the section of this Act charging the national defence contribution applies; and

ii

income to which the persons carrying on the trade or business are not beneficially entitled;

b

in the case of any other trade or business, being a trade or business carried on by a body corporate, the profits shall include all income received by way of dividend or distribution of profits from any other body corporate in which the first-mentioned body corporate has a controlling interest and which is not liable to be assessed to the national defence contribution:

Provided that the profits of a body corporate which, either alone or in conjunction with any statutory undertakers, has a controlling interest in any other body corporate, being statutory undertakers, shall not in any case include any income received from that other body corporate.

8

Subject to the provisions of the last foregoing paragraph, the profits shall include all such income arising from the trade or business as is chargeable to income tax under Case I of Schedule D, or would be so chargeable. if the profits of: the trade or business were chargeable under that Case, except income which is, or would be, exempted from income tax by virtue of section thirty-nine of the Income Tax Act, 1918, or section thirty of the Finance Act, 1921.

9

No deduction shall be made on account of liability to pay or the payment of United Kingdom income tax or the national defence contribution.

10

No deduction shall be made in respect of any transaction or operation of any nature if and so far as it appears that the transaction or operation has artificially reduced the profits or created or increased a loss or would artificially reduce the profits or create or increase a loss.

11

In the case of a trade or business carried on in any chargeable accounting period by a company the directors whereof have a controlling interest therein, the deduction to be allowed in respect of the remuneration of the directors other than whole-time service directors shall not exceed fifteen per cent. of the profits arising from the trade or business in that period (computed before making any deduction in respect of the remuneration of the directors other than whole-time service directors), or fifteen hundred pounds, whichever is the greater, so, however, that the deduction shall in no case exceed fifteen thousand pounds:

Provided that in relation to a chargeable accounting period of less than twelve months any reference in this paragraph to fifteen hundred pounds or fifteen thousand pounds shall be construed as a reference to a sum which bears the same proportion to fifteen hundred pounds or fifteen thousand pounds, as the case may be, as the length of the period bears to twelve months.

12

1

In the case of a trade or business carried on in any chargeable accounting period by an individual or individuals in partnership, he or they may claim that there shall be allowed as a deduction in respect of that period the greatest amount which could have been allowed as a deduction under the last foregoing paragraph in respect of the remuneration of the directors other than whole-time service directors, if the trade or business had been carried on in that period by a company the directors whereof had a controlling interest therein :

Provided that, where a deduction is made under this paragraph as respects any period, the profits arising from the trade or business in that period shall be chargeable to the national defence contribution at the rate applicable in the case of a trade or business carried on by a body corporate.

2

Any claim under this paragraph shall be made by notice in writing given to the Commissioners of Inland Revenue within one month from the end of the chargeable accounting period in question.

13

For the purpose of this Schedule—

a

the expression " company " means a company within the meaning of the Companies Act, 1929, or the Companies Act (Northern Ireland), 1932;

b

the expression " director " has the same meaning as in section one hundred and forty-four of the Companies Act, 1929, except that it includes any person who—

i

is a manager of the company or otherwise concerned in the management of the trade or business; and

ii

is remunerated out of the funds of the trade or business; and

iii

is the beneficial owner of not less than twenty per cent. of the ordinary share capital of the company;

c

the expression " whole-time service director " means a director who is required to devote substantially the whole of his time to the service of the company in a managerial or technical capacity and is not the . beneficial owner of more than five per cent. of the ordinary share capital of the company; and

d

the expression " ordinary share capital " means all the issued share capital (by whatever name called) of the company, other than capital the holders whereof have a right to a dividend at a fixed rate or a rate fluctuating in accordance with the standard rate of income tax, but have no other right to share in the profits of the company.

14

Where the performance of a contract extends beyond the chargeable accounting period, there shall (unless the Commissioners of Inland Revenue owing to any special circumstances otherwise direct) be attributed to that period such proportion of the entire profit or loss which has resulted, or which it is estimated will result, from the complete performance of the contract as is properly attributable to that period, having regard to the extent to which the contract was performed in that period.

FIFTH SCHEDULEAssessment and Collection of National Defence Contribution, Appeals and Supplementary Provisions

Section 24.

PART IAssessment and Collection

1

The national defence contribution payable in respect of any chargeable accounting period shall be assessed on the person carrying on the trade or business in that period.

2

Where two or more persons were carrying on the trade or business jointly in the relevant chargeable accounting period, the assessment shall be made upon them jointly and, in the case of a partnership, may be made in the partnership name, if any.

3

Where by virtue of the foregoing provisions of this Schedule an assessment could, but for his death, be made on any person either solely or jointly with any other person, the assessment may be made on his personal representative either solely or jointly with that other person, as the case may be.

4

Where any person liable to assessment under the foregoing provisions of this Schedule in respect of the profits arising from a trade or business in any chargeable accounting period is not resident in the United Kingdom, an assessment may be made upon any agent, manager or factor resident in the United Kingdom through whom the trade or business was carried on in that period.

5

An assessment (including an additional assessment) may be made at any time within six years from the end of the chargeable accounting period in respect of which the assessment is made, and in the absence of a satisfactory return or other information on which to make an assessment the Commissioners of Inland Revenue may make an assessment according to the best of their judgment.

6

The Commissioners of Inland Revenue may make regulations with respect to the assessment and collection of the national defence contribution and may by those regulations apply and adapt any enactments relating to the assessment and collection of income tax.

PART IIAppeals

1

Any person who is dissatisfied with an assessment to the national defence contribution may appeal either to the General Commissioners for the division in which he is assessed for the purposes of income tax or to the Special Commissioners.

2

On any appeal under this Part of this Schedule, the General or Special Commissioners shall have power, if they think fit, to summon witnesses and examine them on oath.

3

The provisions of section one hundred and ninety-six of the Income Tax Act, 1918 (which relate to appeals in Northern Ireland from the Special Commissioners to the recorder or the county court judge), shall apply to an appeal to the Special Commissioners in Northern Ireland under this Part of this Schedule.

4

The provisions of section one hundred and forty-nine of the Income Tax Act, 1918 (which relate to the statement of a case on a point of law) shall, with the necessary modifications, apply in the case of any appeal to the Generator Special Commissioners under this Part of this Schedule and in the case of any re-hearing of any such appeal in Northern Ireland, as they apply in the case of appeals to the General or Special Commissioners under the said Act.

5

Notwithstanding that an appeal is pending against an assessment to the national defence contribution, such part of the contribution assessed as appears to the Commissioners of Inland Revenue not to be in dispute shall be collected and paid in all respeets as if it were a contribution charged by an assessment in respect of which no appeal was pending, and on the determination of the appeal any balance chargeable in accordance, with the determination shall be paid, or any amount over-paid shall be repaid, as the case may require.

6

The Commissioners of Inland Revenue may make regulations with respect to the hearing of appeals under this Part of this Schedule, and may by those regulations apply and adapt any enactments relating to the hearing of appeals as to income tax by the Special or General Commissioners which do not otherwise apply.

7

In this Part of this Schedule the expressions " the General Commissioners " and " the Special Commissioners " have respectively the same meanings as in the Income Tax Act, 1918.

PART IIISupplementary Provisions

1

Any surveyor appointed for the purposes of the Income Tax Acts may by notice in writing require any person who carries on or has carried on any trade or business to which the section of this Act charging the national defence contribution applies to deliver to him a return (in such form as the Commissioners of Inland Revenue may prescribe) of the profits arising from the trade or business in any period during which it was carried on by that person and to furnish him with any other particulars relating to the trade or business :

Provided that—

a

where any such person as aforesaid is dead, or is a body corporate which is being wound up, the notice may be given to the personal representative of the dead person or liquidator of the body corporate, as the case may be;

b

where the trade or business is or was being carried on by persons in partnership, the notice may be given in the partnership name, if any;

c

where the person who carries on or has carried on the trade or business is not resident in the United Kingdom, the notice may be given to any agent, manager or factor resident in the United Kingdom through whom he is or was carrying on the trade or business.

2

Every person to whom a notice is given under the last foregoing paragraph shall comply with the requirements thereof within one month from the date of the notice:

Provided that, where a notice is given in the partnership name to the persons who are or were carrying on a trade or business in partnership, it shall be the duty of the precedent partner or, where no partner is resident in the United Kingdom, of the agent, manager or factor of the firm resident in the United Kingdom, to comply with the requirements of the notice.

For the purpose of this paragraph, the expression " the precedent partner " has the same meaning as in paragraph (2) of Rule 10 of the rules applicable to Cases I and II of Schedule D in the Income Tax Act, 1918.

3

Where a body corporate is being wound up, the liquidator of the body corporate shall not distribute any of the assets of the body corporate to the members thereof unless he has made provision for the payment in full of any national defence contribution which may be found payable by the body corporate.

4

If any person without reasonable excuse contravenes or fails to comply with any of the foregoing provisions of this Part of this Schedule, he shall be liable on summary conviction to a fine not exceeding five hundred pounds, and, in a case where he fails to comply with the requirements of paragraph 2 of this Part of this Schedule, to a further fine not exceeding fifty pounds for every day on which the failure continues.

5

In a bankruptcy, in the winding-up of a company, and in the event of a receiver being appointed on behalf of the holders of any debentures of a company secured by a floating charge or of possession of any property comprised in or subject to a floating charge being taken by or on behalf of the holders of any debentures of a company secured by that charge, the same priority shall be given to the national defence contribution as is, by the enactments relating to bankruptcy and companies, required to be given to income tax.

6

All Commissioners and other persons employed for any purpose in connection with the assessment or collection of the national defence contribution shall be subject to the same obligations as to secrecy with respect to the contribution as they are subject to with respect to income tax, and any oath taken by any such person as to secrecy with respect to income tax shall be deemed to extend also to secrecy with respect to the national defence contribution.

SIXTH SCHEDULEEnactments Repealed

Section 34.

PART IEnactments relating to Income Tax Repealed as prom 6th April, 1937

Session and Chapter.	Short Title.	Extent of Repeal.
8 & 9 Geo. 5. c. 40.	The Income Tax Act, 1918.	The proviso to paragraph (2) of Rule 5 of the Rules applicable to Cases I and II of Schedule D.
9 & 10 Geo. 5. c. 32.	The Finance Act, 1919.	Section eighteen.
16 & 17 Geo. 5. c. 22.	The Finance Act, 1926.	In the third column of the Third Schedule the words " (other " than the deduction granted " by subsection (2) of section " eighteen of the Finance " Act, 1919) ".

PART IIMiscellaneous Enactments Repealed as from passing of Act

Session and Chapter.	Short Title.	Extent of Repeal.
33 & 34 Vict. c. 71.	The National Debt Act, 1870.	Sections fifty-six and fifty-seven.
54 & 55 Vict. c. 39.	The Stamp Act, 1891	Section seventy-four, and in the First Schedule the words and figures " Grant or " Warrant of Precedence to " take rank among nobility, " under the sign manual of " Her Majesty - - 100 0 0 ".
19 & 20 Geo. 5. c. 29.	The Government Annuities Act, 1929.	In subsection (3) of section six the words from " and whenever " to the end of the subsection.
22 & 23 Geo. 5. c. 53.	The Ottawa Agreements Act, 1932.	Section five.

PART IIIEnactments Relating to Male Servant Duty Repealed as from 1st January, 1938

Session and Chapter.

Short Title.

Extent of Repeal.

11 & 12 Vict. c. 29.

The Hares Act, 1848

Section three.

11 & 12 Vict. c. 30.

The Hares (Scotland) Act, 1848.

Section two.

32 & 33 Vict. c. 14.

The Revenue Act, 1869.

In section eighteen the words and figures.

For every male servant
0
15
0

and the words " shall employ the servant or ".

In section nineteen, in paragraph (1) the word " servants " and the words " employed or "; in paragraph (2) the word " servants" and the word " employed " in both places in which it occurs; and paragraphs (3), (4) and (5).

In section twenty-two, the words " employing any male servant or", the words " The number of male servants employed by him and " in what capacity ", the words " male servants or" and the words " to employ any servant or ".

In section twenty-three, the words " employing a greater " number of male servants " or ".

In section twenty-seven, the words " employ any male servant, or", the words " shall employ a greater number of male servants or", the words " employ or " and the words " the number of servants employed, or".

In section twenty-nine, the words " furnish any servant on hire, or", the word " servant", in the second and fourth places where it occurs, and the words " the name of such servant ".

36 & 37 Vict. c. 18.

The Customs and Inland Revenue Act, 1873.

The whole Act.

39 & 40 Vict. c. 16.

The Customs and Inland Revenue Act, 1876.

Section five.

51 & 52 Vict. c. 41.

The Local Government Act, 1888.

In the First Schedule the words " Male servants ".

8 Edw. 7. c. 16

The Finance Act, 1908.

In subsection (4) of section six, the words " and male servants ".

11 & 12 Geo. 5. c. 32.

The Finance Act, 1921.

Section ten.

20 & 21 Geo. 5. c. 43.

The Road Traffic Act, 1930.

Section one hundred and eighteen.

Electrical appliances and apparatus.	15% ad valorem.
Bacon and ham	½ d. per lb.

Condensed milk	10% ad valorem (or the equivalent specific rate).
Shooks	10% ad valorem.

Eggs	2d. per dozen.
Canned meat	10% ad valorem.
Canned fruit and canned vegetables.	15% ad valorem.
Furniture	10% ad valorem.

Apparel of all kinds (other than hosiery).	10% ad valorem.
Wood and timber -	10% ad valorem.

Bacon and ham	10% ad valorem
Canned fruit and vegetables.	15% ad valorem.
Canned fish	15% ad valorem.

Bacon and ham	5 rupees per 100 kilog.
Cheese	10% ad valorem.
Canned fish	15% ad valorem.
Electric stoves and household appliances.	15% ad valorem.