This sub-series comprises outgoing correspondence arranged in chronological order and documents Michael Wilson's role as Minister of Finance, his activities and his views concerning the implementation of various Departmental policies and programs. Correspondence sent to Cabinet Ministers, Canadian citizens, senior citizens,small business entrepreneurs, ambassadors, Presidents and CEOs, of business and financial organizations; PC Party members; Canadian Bank CEOs; presidents of American Businesses; provincial politicians; and Memebers of Parlaiment and Provincial Ministers of Finance.
The following record types are located in this sub-series: Photocopies of outgoing correspondence, attachments and briefing memoranda.
Some of the issues documented in this sub-series are as follows:
1984: International Confederation of Free Trade Unions; tax exemptions and municipal bands; tax treatment of pension income; rate of return being paid to holders of Canadian Government Amenities; construction of Federal buildings in Sudbury; registered home ownership savings plan (RHOP); conservative Task Force on Revenue Canada; business Committee on Pension Policy (BCPP); annual limited deductions for the small business; scientific research tax credit (SRTC) financing mechanisms; import quotas on Japanese cars; tax free bonds; taxation on alcoholic beverages; registered retirement savings plans (RRSP); income tax act; Canadian deficit; Unemployment Insurance UI program; job creation and early retirement; government fiscal equalization program; funding for cultural sector; Federal Business Development Bank; National Northern Development conference resolutions on tax policy in respect to northern development; and labour adjustment benefits act.
1985: Cost saving measures for the Department of National Revenue; increase of the manufacturers' sale tax; child care expense deduction (CCED); one dollar circulating coin; old age security (OAS) benefit payments; changes to the Petroleum and Gas Revenue Tax Act ( PGRT); federal equalization payments to the province of Manitoba; petroleum and gas tax Act (PGRT); Excise Tax Act; Canadian students forum on the youth economy organized by Canadian Foundation for Economic Education; federal sales tax on non-prescription health care products; federal sales tax on construction material to the point of delivery at the construction site; federal sales tax on certain medical supplies; deferred profit saving plan (DPSP); and future course of Canadian Defence Policy.
1986: Proposed to government to reduce expenditures on bilingual programs for the purpose of deficit reduction; tax on gasoline; Central Mortgage and Housing Corporation, (CMHC); divide tax credit; alternative minimum tax (AMT); education deduction and the tax treatment of common-law spouse; apprenticeship training system; child tax credit rebate; farm financial situation; tax treatment of northern allowances; financial transfers the federal government provides to the provinces; Established Programs Financing Arrangements (EPF); international banking centre proposal; Canadian Foreign Financial Assistance; and value of the Canadian dollar.
1987: General preferential tariff order amendment; deductibility of maintenance support payments to a former common-law spouse; budget proposal to shift the Federal sales tax on microwave ovens, video-cassette recorders and television at the wholesale level; tax treatment of family allowance payments; charitable donations in the context of the current tax reform exercise; deductibility of business meals and entertainment expenses; Cape Breton investment Tax credit (CBITC); proposals to increase fuel and air transportations taxes; old age security (OAS) benefits and taxation; accelerated capital coast allowance (CCA) provisions for small hydro projects; deficit lottery; and Canada-Netherlands Double Taxation Convention.
1988: Bill C-33, the Statute Law (Superannuation) Amendment Act, 1986 and the tax treatment of Servicemen' Income Security Insurance Plan (SISIP); impact of federal income tax reform on senior Citizens; 10% sales tax on telephone and telecommunication services; differential in tax depreciation for trucking equipment employed in Canada and U.S.; taxation of investment income of insurance companies; tax treatment of disability benefits; tax reform measures; proposed elimination of the reduced standby charge and the restriction of non-taxable automobile allowance to 21 cents per kilometre; proposal to amend Income Tax Act to permit a taxpayer to direct a portion of his or her taxes to a Peace Tax Fund; and sales tax reform.
1989: Moratorium on Jamaica Loan repayments; Government of Canada Bonds; deficit; sales tax reform; proposals to reform the federal Sales tax system and the possibility of a tax on food; use of social insurance number (SIN) by financial institutions; reaction to April 1989 budget; acquisition of nuclear-propelled submarines; proposed second power sector loan to Brazil; international debt problem; federal taxes on tobacco products; application of Federal tax to structural precast concrete; international development assistance program; government's position on American Express proposed application to establish a bank in Canada; Canadian telecommunications system by Canadian banks; 3% surtax; and value of the Canadian dollar.
1990: World Bank's activities in the Brazilian State of Randonia; task force on the tax benefits for Northern and isolated areas; Proposed Goods and Services Tax (GST); Northern Benefits program; repayment of family allowance benefits; proposed repayment of the old age security benefits; and tax treatment of child car expenses.
1991: Effect of GST on: tuitions fees, price of beer, rental accommodations, reading material, small businesses, retail sales in Manitoba; implication for the Canadian Parks/Recreations associations; Native people; application to Christian Science practitioners and nurses; agricultural communities; Application to used vehicles and the housing industry; video "Where do your Tax Dollars Go"; and Saskatchewan Wheat Pool and government's tax policy.
