LATCHFORD,
J.:—On
the
26th
November,
1919,
an
information
was
laid
under
oath
before
Mr.
Kingsford,
alleging
that
the
Thompson
Manufacturing
Co.
Ltd.
did,
on
the
3rd
November,
1919,
and
on
every
day
thereunto
following
up
to
and
including
the
8th
November,
1919,
fail
to
make
a
return
of
information
for
the
year
1918
required
of
the
company
to
be
given
under
the
provisions
of
sec.
8
of
the
Income
War
Tax
Act,
1917,
7
&
8
Geo.
V,
ec.
28,
and
amending
Acts
(Dominion).
(The
Income
War
Tax
Act
was
amended
in
1918
by
8
&
9
Geo.
V,
c.
25,
and
again
in
1919,
by
9
&
10
Geo.
V,
ce.
55.)
The
charge
was
duly
heard
before
Mr.
Kingsford
on
the
17th
December,
1919.
The
accused
pleaded
guilty
to
the
charge.
It
was
convicted,
and
a
penalty
of
$200
and
costs
was
imposed.
At
the
request
of
counsel
for
the
informant,
the
learned
magistrate
has
submitted
for
the
judgment
of
the
Court
the
questions
:—
(1)
Whether
he
was
required
by
subsec.
(1)
of
sec.
9
of
the
said
Income
War
Tax
Act,
1917,
and
amending
Acts,
to
impose
a
penalty
herein
of
$100
for
each
day
on
which
default
continued.
(2)
Whether
he
was
entitled
under
the
said
Acts
to
exercise
a
discretion
enabling
him
to
impose
a
penalty
of
$200
for
the
6
days’
default
for
which
the
accused
was
convicted
?
Sec.
7
of
the
Income
War
Tax
Act
imposes
on
every
person
liable
to
taxation
under
the
Act
the
obligation
of
making,
before
the
28th
February
in
each
year,
a
return
of
his
total
income
during
the
last
preceding
calendar
year.
Under
sec.
8,
the
Minister
of
Finance
may,
inter
alia,
require
a
return
containing
such
information
as
he
deems
necessary
to
be
furnished
him
within
30
days
;
and
any
officer
authorized
thereto
by
the
Minister
may
make
such
inquiry
as
he
may
deem
necessary
for
ascertaining
the
income
of
any
taxpayer.
For
every
default
in
complying
with
the
provisions
of
secs.
7
and
8,
sec.
9(1)
enacts
that
"‘the
taxpayer,
and
also
the
person
or
persons
required
to
make
a
return,
shall
each
be
liable
on
summary
conviction
to
a
penalty
of
$100
for
each
day
during
which
the
default
continues.”
The
company
pleaded
""guilty”
to
being
in
default
for
the
number
of
days
charged
in
the
information.
It
was
a
default
for
each
and
every
day
of
the
6
days
so
charged,
and
was
liable
to
no
less
a
penalty
than
$100
for
each
such
day.
No
discretion
was
left
to
the
magistrate
to
limit
the
number
of
the
days
for
which
the
penalty
was
to
be
imposed,
or
to
reduce
the
amount
of
the
penalty
below
$100
for
each
day’s
default.
In
contrast
to
the
rigidity
of
subsection
1,
subsection
2
allows
a
wide
discretion
in
fixing
the
amount
of
the
penalty
that
may
be
imposed
for
making
a
false
statement.
Accordingly,
the
first
question
must
be
answered
in
the
affirmative
and
the
second
in
the
negative.
No
order
as
to
costs.
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