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Government 
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TORONTO  PRESS 


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PUBLIC  ACCOUNTS    , 

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o£the 


DOMINION  OF  CANADA 

for  the 
FISCAL  YEAR  ENDED  MARCH  31 

1944 


and 

REPORT  OF  THE  AUDITOR 
GENERAL 


OTTAWA 

EDMOND  CLOUTIER 

PRINTER  TO  THE  KING'S  MOST  EXCELLENT  MAJESTY 

1945 


W1UL.O.W 


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To  His  Excellency  Major-General  the  Right  Honourable  the  Earl  of  Athlone,  K.G.,  P.C 
G.C.B.,  G.M.M.G.,  G.C.V.O.,  D.8.O.,  A.D.C.,  Governor  General  and  Commander- 
in-Chief  of  the  Dominion  of  Canada. 

May  it  Please  Your  Excellency: 

The  undersigned  has  the  honour  to  present  to  Your  Excellency  the  Public  Accounts 
of  Canada  for  the  Fiscal  Year  ended  March  31,  1944. 

All  of  which  is  respectfully  submitted. 

J.  L.  ILSLEY, 

r,  T  ^.    ,,v.-  Minister  of  Finance. 

Ottawa,  January  11,  1945. 


19059— li-A 


TABLE  OF  CONTENTS 


INTRODUCTION 
ANALYSIS  OF  THE  PUBLIC  ACCOUNTS 

Page 

A.  Introductory  Remarks ; xiii 

B.  The  Balance  Sheet  as  at  March  31,  1944— 

(1)  The  New  Form  of  the  Balance  Sheet xiii 

(2)  Important  Items  in  the  Balance  Sheet  as  at  March  31,  1944 xv 

(3)  Balance  Sheet  Changes  during  the  Fiscal  Year  1943-44 xv 

C.  Summary  of  Expenditure  and  Revenue xix 

D.  The  Deficit  or  Increase  in  Net  Debt — 

(1)  The  Nature  of  the  Net  Debt xxii 

(2)  The  Increase  in  Net  Debt  during  the  Fiscal  Year  Ended  March  31,  1944 xxiii 

E.  Analysis  of  Expenditure — 

(1)  Ordinary  Expenditure — 

(a)  Public  Debt  Charges xxiv 

(b)  Other  Uncontrollable  Items xxiv 

(c)  Controllable  Ordinary  Expenditure xxv 

(2)  Capital  Expenditure xxv 

(3)  Special  Expenditure xxv 

(4)  Government  Owned  Enterprises i xxv 

(5)  Other  Charges,  Including  Write-down  of  Assets xxv 

(6)  Total  Non-War  Expenditure xxvi 

(7)  War  Expenditure xxviii 

F.  Analysis  of  Revenue — 

(1)  Comparison  with  Earlier  Fiscal  Years xxxi 

(2)  Detailed  Statement  of  Revenue,  1943-44 xxxii 

(3)  Direct  Taxes  on  Incomes — 

(a)  Taxes  on  Personal  Incomes xxxv 

(b)  Taxes  on  Interest,  Dividends,  Rents  and  Royalties xxxv 

(c)  Corporation  Income  Tax  and  Excess  Profits  Tax xxxv 

(4)  Succession  Duties xxxvi 

(5)  Indirect  Taxes — 

(a)  Customs  Duties xxxvi 

(b)  Excise  Duties , xxxvi 

(c)  Excise  Taxes xxxvii 

(6)  Other  Taxes xxxvii 

(7)  Non-tax  Revenue — 

(a)  General xxxvii 

(b)  Bullion  and  Coinage — Royal  Canadian  Mint xxxviii 

(8)  Capital  Refunds;  Special  Receipts  and  Credits xxxviii 

G.  Percentage  Distribution  of  Revenue  and  Expenditure,  1943-44 xxxix 

H.  Requirements  for  and  Sources  of  Cash — 

(1)  Introduction  and  Summary xli 

(2)  Analysis  of  Cash  Requirements — 

(a)  Non-War  Cash  Requirements xlv 

(b)  War  Requirements ., xlvii 

(c)  Adjustment  of  Total  Requirements  for  and  Sources  of  Cash  to  Take  Account  of  Certain 
C.N.R.  and  F.E.C.B.  Transactions xlix 

(3)  Analysis  of  Sources  of  Cash — 

(a)  Revenue  Received  in  Cash 1 

(b)  Other  Receipts  (except  borrowing) li 

(c)  Borrowed  Funds  and  Borrowing  Operations — 

(i)    Operations  in  Foreign  Markets liii 

(ii)  Borrowing  within  Canada hii 

(d)  Decrease  in  Cash  Balances Ixiv 

(e)  The  Cash  Deficiency Ixiv 

I.  Indirect  or  Contingent  Liabilities:  Guaranteed  Obligations — 

(1)  Guaranteed  Securities  of  Government  Owned  Enterprises Ixv 

(2)  Guaranteed  Bank  Loans  for  Grain  Marketing  Purposes Ixv 

(3)  Guarantee  of  Seed  Grain  Loans Ixvi 

(4)  Commitments  in  Respect  of  National  Housing  Act  Loans Ixvi 

(5)  Guaranteed  Home  Improvement  Loans Ixvi 

(6)  Guarantee  of  Bank  Loans  under  Home  Extension  Plan Ixvii 

(7)  Guarantees  of  Bank  Loans  by  Commodity  Prices  Stabilization  Corp Ixvii 

(8)  Guarantees  of  Bank  Loans  and  Bank  Overdrafts  to  Finance  Munitions  Contracts Ixvii 

(9)  Guarantee  of  Provincial  Receipts  from  Gasoline  Taxes  under  Dominion-Provincial  Taxation 

Agreements Ixvii 

(10)  Total  Guaranteed  Obligations  Outstanding  as  at  March  31,  1944 Ixvii 


TABLE  OF  CONTENTS— Continued 

PART  I 
THE  BALANCE  SHEET  AND  SUMMARY  STATEMENTS 

Page 

Comparative  Balance  Sheet,  1943-44  with  1942-43 2 

Comments  on  the  Balance  Sheet -. 4 

Expenditure  and  Revenue  Summary 8 

Comparative  Schedules  to  Balance  Sheet,  1943-44  with  1942-43 

Schedule  A — Cash — Current  and  Special  Deposits 14 

"        B — Departmental  Working  Capital  Advances 14 

"        C — Loans  and  Advances  to  Railway  and  Steamship  Companies 14 

"        D — Loans  and  Advances  to  Sundry  Government  Agencies 15 

"        E — Loans  and  Advances  to  Provincial  and  Municipal  Governments 15 

"        F — Loans  and  Advances  to  United  Kingdom  and  Other  Governments 16 

"        G — Loans  and  Advances — Miscellaneous 17 

"        H — Investments — Canadian  Farm  Loan  Board 17 

"        I — Investments — Miscellaneous 18 

"        J — Sundry  Suspense  Accounts 18 

"        K — Capital  Expenditures 18 

"        L— Other  Non-Active  Assets 20 

^'        M— Floating  Debt 21 

"        N — Deposit  and  Trust  Accounts — Miscellaneous 22 

"        O — Insurance  and  Guaranty  Fimds 24 

"        P — Pension  and  Retirement  Funds '. .  24 

*'        Q— Deferred  Credits 25 

*'        R — Sundry  Suspense  Accounts 25 

^'        S — Province  Debt  Accounts 26 

"        T— Funded  Debt  Unmatured 27 

"        V — Guaranteed  Securities 28 

Comparative  Tables 

Table  of  Expenditure,  April  1,  1929  to  March  31,  1944  (New  classification) 30 

Table  of  Expenditure,  July  1,  1867  to  March  31,  1935 32 

Table  of  Revenue,  July  1,  1867  to  March  31,  1935 33 

Table  of  Revenue,  April  1,  1929  to  March  31,  1944  (New  classification) .34 

Table  of  Debt  of  Canada 35 

Table  of  Receipts  from  War  Tax  Revenues 36 


Appendices 

No.    1 — Unmatured  Funded  Debt  and  Treasury  Bills  of  Canada  and  Annual  Interest  Payable  Thereon ....  38 

No.    2 — Amortization  of  Bond  Discount  and  Commission  Account 40 

No.    3 — Statement  of  Superannuation  Fund  No.  5 41 

No.    4 — Statement  of  National  Harbours  Board  Pension  Fund 42 

No.    5 — British  Columbia  Pilots'  Pension  Fund 42 

No.    6— Halifax  Pilots'  Pension  Fund 43 

No.    7 — Montreal  Pilots'  Pension  Fund 44 

No.    8 — Saint  John  Pilots'  Pension  Fund 45 

No.    9 — Sydney  Pilots'  Pension  Fund 46 

No.  10 — Recoinage  Statement 47 

No.  1 1 — Coinage  Issued 47 

No.  12 — Coinage  and  Bullion  Accounts 48 

No,  13— Comparative  Balance  Sheet,  1939-1944 49 


¥ 


TABLE  OF  CONTENTS— Continued 

PART  II 

THE  ACCOUNTS  BY  DEPARTMENTS 

Page 
Letter  of  transmittal 3 

Summarized  statements  by  Departments — 

Revenues  and  Credits 4 

Ordinary  Revenue  by  Main  Classifications 6 

Appropriations,  Expenditures,  etc 8 

War  Expenditures  to  close  of  fiscal  year  1943-44 10 

Details  by  Departments 

Agriculture A 

Apple  Agreements A — 68 

Butter,  subsidies  on .' A — 66 

Cheese  and  cheese  factories,  assistance  to ' A — 55 

Cold  Storage  Warehouses,  subsidies  to A — 25 

Dehydrated  agricultural  products A — 70 

Experimental  Farms A — 11 

Feed  grains,  reserve  stock  of A — 62 

Feed  grains,  freight  assistance A — 63 

Fertilizers,  subventions  and  freight  allowances A — 64 

Fruit  used  in  manufacture  of  jam A — 67 

Hog  carcasses,  premiums  on A — 69 

Milk,  subsidies  on A — 66 

Mutual  Aid A — 73 

Prairie  Farm  Assistance  Act A — 31 

Prairie  Farm  Emergency  Fund A — 72 

Prairie  Farm  Income  Plan A — 70 

Prairie  Farm  Rehabilitation  Act  and  Water  Storage A — 28 

Tomatoes,  corn,  beans  and  peas,  subsidies  to  producers A — 67 

United  Kingdom,  food  exports  to A — 71 

Wheat  Acreage  Reduction  Payments A — 32 

Wheat,  Western,  used  as  feed  for  livestock,  subsidies  on A — 63 

Auditor  General's  Office AA 

Canadian  Mutual  Aid  Board : . . .  ZZ 

Chief  Electoral  Officer B 

Civil  Service  Commission BB 

External  Affairs C 

Canada-United  States  Permanent  Joint  Board  on  Defence C — 11 

International  Joint  Commission C — 9 

Finance CC 

XBank  of  Canada CC — 55 

^'Canadian  Farm  Loan  Board CC — 51,  55 

Canadian  Wheat  Board CC— 3,  64 

Canadian  Wool  Board,  Limited CC — 50,  53 

y-   Central  Mortgage  Bank CC — 55 

Commodity  Prices  Stabilization  Corporation,  Limited CC — 49,  53 

Conversion  of  large  dwellings  into  multiple  housing  units CC — 35 

Dominion  of  Canada  Assay  Office CC — 4,  9,  53 

Dominion-Provincial  Taxation  Agreements CC — 21 

Farmers'  Creditors  Arrangement  Act CC — 26 

Federal  District  Commission CC — 22 

Foreign  Exchange  Control  Board CC — 53 

/"  Home  Improvement  Loans  Guarantee  Act CC — 11 

Liquor  revenues  of  the  Provinces,  guarantee CC — 21 

Loans  and  Advances CC — 53 

Loan  Flotation  Charges CC — 16 

National  Battlefields  Commission CC — 23 

/National  Housing  Act ; CC — 10,  54 

National  War  Finance  Committee CC — 16 

^Old  Age  Pensions,  including  pensions  to  the  blind CC — 11,  35 

Payments  to  Millers CC — 50 

Public  Debt  Charges CC— 15 

Royal  Canadian  Mint CC — 4,  9,  53 

Subsidies  to  Provinces CC — 21 

Tariff  Board CC— 23 

Unemployment  Relief  Acts  Loans CC — 53 

War  Damage  Insurance CC — 60 

Wartime  Food  Corporation,  Limited CC — 49, 79,  88 

Wartime  Prices  and  Trade  Board CC — 37 

Wartime  Salvage,  Limited CC— 79,  90 

vii 


TABLE  OF  CONTENTS  -Continued 

Page 

Fisheries D 

British  Ministry  of  Food— Fish. D— 18 

Fishing  Bounty D— 13 

International  Fisheries  Commission — Halibut D — 10 

International  Pacific  Salmon  Fisheries  Commission — 

Hell's  Gate  Canyon D— 12 

Salmon D— 10 

Mutual  Aid D— 18 

Governor  General  and  Lieutenant  Governors E 

Insurance F 

Justice G 

Penitentiaries G — 9 

Labour H 

British  Columbia  Security  Commission ".....  H — 3,  30,  36 

Government  Annuities ; H; — 6,  34 

Labour  Gazette H — 3,  7 

Labour  transference H — 32 

National  Selective  Service  Program , H — 22 

National  War  Labour  Board H — 20 

Unemployment  Insurance  Commission H — 3,  8,  25,  34 

War  Emergency  Training  program H — 18 

Legislation .' I 

House  of  Commons I — 3,  6 

Library  of  Parliament I — 10 

The  Senate 1—2,  5 

Mines  and  Resources J 

Alternative  Service  Work  Camps J — 45,  46 

Indian  Trust  Funds J— 29,  52 

International  Boundary  Commission J — 25 

Japanese  work  camps J — 47 

National  Museum  of  Canada J — 13 

National  Parks  of  Canada J — 18,  37 

Northwest  Territories,  Government  of  the J — 14,  52 

Prince  Rupert — Cedarvale — Terrace  Highway J — 46 

Yukon  Territory,  Government  of  the J — 15 

Munitions  and  Supply K 

Balance  Sheet K— 24 

Coal  Subsidies  and  Subventions K — 6 

Contingent  Liabilities  as  at  March  31,  1944 K — 54 

Departmental  Administration K — 7 

Eldorado  Mining  and  Refining  Limited K — 27,  57 

Dominion  Arsenal — Lindsay K — 29,  62  - 

Dominion  Arsenal — Quebec K — 29,  63 

Investment  in  plant  and  equipment — 

Crown  Companies K — 18 

Crown  Plants — Government  operated K — 18 

Crown  Plants — Privately  Managed K — 18 

Crown  Assets  in  other  Contractors'  plants K — 1 9 

Miscellaneous  physical  property K — 19 

Acquisition  of  United  Kingdom  assets K — 19 

Investment  in  production  assets — 

Munitions  Production  Allotment  Fund K — 20 

Loans  and  Advances K — 26 

Miscellaneous  war  expenses K — 20 

Mutual  Aid K— 59 

War  Assets  Corporation,  Ltd K — 27,  57,  128 

War  contracts K — 3 

War  Supplies  Limited K — 26,  130 

National  Defence — Army  Services KK 

Dependents'  Allowance  Board KK — 17 

Dependents'  Supplementary  Grants  Fund KK — 18 

Inspection  Board,  United  Kingdom  and  Canada KK — 19 

Internment  Operations KK — 19 

National  Defence — Naval  Services L 

National  Defence — Air  Services LIj 

National  Film  Board  (see  National  War  Services) N 

National  Harbours  Board  (see  Transport) Z 

National  Research  Council  (see  Trade  and  Commerce) Y 


TABLE  OF  CONTENTS— Concluded 

Page 

National  Revenue M 

Censorship  of  Newspapers,  etc M — 27 

Customs  and  Excise  Divisions M — 2,  8 

Taxation  Division M — 3,  19 

National  War  Services N 

Canadian  Broadcasting  Corporation N — 19,  24 

Canadian  Travel  Bureau N — 4 

Censorship  Division N — 14 

Fire  fighters,  Canadian,  for  the  United  Kingdom N — 11 

Government  Office  Economies  Control N — 17 

National  Fihn  Board N— 5,  19 

War  Charities — Auxiliary  Services N — 13 

Pensions  and  National  Health O 

Canadian  Pension  Commission O — 8 

Civil  Defence  (Air  Raid  Precautions) O — 32 

Health  Branch 0—18 

Health  grants 0—25 

Immigration  medical  inspection O — 21 

Pensions,  1914-18  war 0—11 

Pensions,  present  war O — 31 

Returned  Soldiers'  Insurance  Fund O — 46 

Post  Office P 

Air  and  Land  Mail  Services P — 16 

Post  Office  Savings  Bank P— 20 

Railway  Mail  Service P — 15 

Prime  Minister's  Office Q 

Privy  Council R 

Wartime  Information  Board R — 2,  4 

Public  Archives S 

Public  Printing  and  Stationery T 

Canada  Gazette T — 4 

King's  Printer's  Advance  Account T — 6 

Public  Works U 

Chief  Architect's  Branch U— 9,  39 

Chief  Engineer's  Branch U— 19,  43 

Construction,  Repairs  and  Improvements — 

Dominion  Public  Buildings U — 4 

Harbours  and  Rivers U — 6 

National  Gallery  of  Canada • U— 33,  46 

Telegraph  Branch U— 30,  44 

Royal  Canadian  Mounted  Police V 

Policing  of  Provinces  and  Municipalities V — 3 

Secretary  of  State W 

Bankruptcy  Act  Administration W — 7 

Bureau  for  Translations W — 5 

Laurentian  Terrace  Hostel W — 1 1 

Patent  and  Copyright  Office W — 7 

Quebec  Conference W — 9 

Soldier  Settlement  of  Canada X 

Veterans  Land  Act X — 3,  7 

Trade  and  Commerce Y 

Canada  Grain  Act Y— 13, 24, 25 

Canadian  Government  Elevators Y — 16 

War  Damage  Insurance Y — ^25 

Canadian  Shipping  Board Y — 19 

Canadian  Shipping  Board — Revolving  Chartering  Fund Y — 20,  26 

Census  of  population Y — 11 

Commercial  Intelligence  Service Y — 5 

Dominion  Bureau  of  Statistics Y — 10 

Electricity  and  Gas  Inspection  Service Y — 7 

Greece,  Gift  of  Wheat  to Y— 20 

Mail  subsidies  and  steamship  subventions Y — 12 

Mutual  Aid Y— 26 

National  Research  Council Y — 17, 21 ,  25 

Steamship  Subsidies  War  Stabilization  Fund Y — 21 

Weights  and  Measures  Inspection  Service Y     8 


19059— 2-A 


TABLE  OF  CONTENTS— Continued 

Page 

Transport Z 

Acquisition  of  Airfields  from  the  United  States Z — 44 

Air  Service Z— 30,  41 

Board  of  Transport  Commissioners Z — 1 1 

Canadian  Broadcasting  Corporation  Funds Z — 55 

Canadian  Government  Trans- Atlantic  Air  Service Z — 44 

Canals  Service Z — 12,  44 

Canadian  National  Railways Z — 5,  50,  53 

Control  of  civil  aviation Z — 30 

Department  of  Transport  Stores  Accoimt Z — 52 

Government  Employees'  Compensation  Act Z — 27 

Hudson  Bay  Railway Z — 25 

Loans  and  Advances Z — 53 

Marine  Service _ Z — 15,  44 

Maritime  Freight  Rates  Act Z — 25 

National  Harbours  Board Z— 9,  39,  52, 

54,   55 

Prince  Edward  Island  Car  Ferry  and  Terminals. Z — 37 

Pilots'  Pension  Funds Z— 56 

Radio,  Administration  of  Regulations Z — 33 

Railway  Grade  Crossing  Fund Z — 24 

Railway  Service Z — 24,  48 

Canadian  Mutual  Aid  Board ZZ 


PART  III 

Appendix — Assistance  to  Railways  since  Confederation 


REPORT  OF  THE  AUDITOR  GENERAL 


PUBLIC  ACCOUNTS 
Introduction 

ANALYSIS  OF  THE  PUBLIC  ACCOUNTS 


19059— 2i-A 


QTW 


PUBLIC   ACCOUNTS 


Department  of  Finance, 

Ottawa.  January  11,  1945. 


The  Honourable  J.  L.  Ilsley, 

Minister  of  Finance. 


Sir, — In  accordance  with  section  38  of  the  Consolidated  Revenue  and  Audit  Act,  1931,  I 
have  the  honour  to  submit  to  you  herewith  the  Public  Accounts  of  the  Dominion  of  Canada  for 
the  fiscal  year  ended  March  31,  1944. 


INTRODUCTION— ANALYSIS  OF  THE  PUBLIC  ACCOUNTS 

A.  INTRODUCTORY  REMARKS.  ^ 

At  the  close  of  the  Introduction  to  the  Public  Accounts  for  the  fiscal  year  ended  March  31, 
1943,  in  reference  to  the  new  form  of  the  Public  Accounts,  I  said 

All  those  associated  with  the  undertaking,  however,  would  agree,  I  believe,  that  there  is  Btill 
room  for  further  improvement.  Plans  for  other  modifications  and  additions  which  we  had  in  mind 
for  this  volume  have  had  to  be  postponed  because  of  lack  of  time  and  shortage  of  staff.  These 
and  other  improvements  we  hope  to  make  in  succeeding  Reports. 

Some,  though  by  no  means  all,  of  the  improvements  then  in  mind  it  has  proven  possible 
to  make  this  year.  Perhaps  the  most  important  of  these  is  the  revision  of  the  classification  of 
the  balance  sheet;  this  is  more  fully  discussed  in  the  next  section.  Another  is  the  extension  of 
the  comparative  feature  of  the  balance  sheet  (first  introduced  in  1942-43)  to  the  schedules. 

Following  the  procedure  started  last  year,  this  Introduction  will  endeavour  to  summarize 
the  Dominion's  financial  transactions  in  such  a  way  as  to  assist  the  reader  in  grasping  the 
significance  of  the  voluminous  details  to  be  found  in  Parts  I  and  II  of  the  Report,  and  to 
assist  also  in  putting  them  in  proper  perspective  in  relation  to  one  another.  The  financial 
reports  of  a  body  engaging  in  so  many  diverse  and  extensive  activities  as  the  Dominion  Gov- 
ernment must  necessarily  be  voluminous  and  complicated  even  with  the  best  of  presentation; 
by  means  of  this  summary  however  it  is  hoped  that  the  ordinary  reader  will  be  able  to  follow 
the  general  outlines.  In  furtherance  of  this  object  all  or  nearly  all  the  figures  on  these  pages 
have  been  rounded  off  to  the  nearest  hundred  thousand  dollars.  Those  who  wish  to  pursue 
details  will  find  them  in  Parts  I  and  11. 

The  pages  to  follow  will  present,  with  appropriate  comments  upon  the  more  significant 
aspects  of  each  item:  the  Dominion's  balance  sheet;  a  brief  summary  of  the  expenditure  and 
revenue  statement;  a  statement  of  the  budgetary  deficit  or  the  increase  in  net  debt;  a  more 
detailed  summary  of  expenditure;  a  similarly  expanded  summary  of  revenue;  the  percentage 
distribution  of  revenue  and  expenditure;  a  statement  of  the  requirements  for  and  sources  of 
cash,  contrasting  such  a  statement  with  the  summary  statement  of  expenditure  and  revenue 
already  mentioned;  and  the  indirect  or  contingent  liabilities  of  the  Dominion.  Wherever 
practicable  throughout  this  Introduction,  comparative  figures  are  shown  for  the  past  five  fiscal 
years,  for  these  are  the  years  that  have  elapsed  in  the  struggle  that  now  encompasses  most  of 
mankind. 

B.  THE  BALANCE  SHEET  AS  AT  MARCH  31,  1944. 
(1)    The  New  Form  of  the  Balance  Sheet. 

A  balance  sheet  is  the  presentation  of  the  financial  position  of  the  entity  to  which  it  relates 
as  at  a  particular  moment  of  time — usually  the  close  of  business  on  the  last  day  of  the 
financial  year — after  giving  effect  to  the  changes  resulting  from  the  transactions  that  have 
been  effected  since  the  previous  balance  sheet.  Balance  sheets  should  be  made  up  in  a  form 
that  will  show  all  the  significant  relationships  and  contrasts  between  the  items  of  which  they 
are  composed.  Of  course  that  is  to  counsel  perfection;  except  in  very  simple  cases  it  is 
impossible  to  accomplish  this  ideal  result  in  a  single  understandable  statement,  thus  there  is 
usually  room  for  differences  of  opinion  on  methods  of  presentation.     Furthermore  as  condi- 


DEPARTMENT   OF   FINANCE 


tions  change  old  relationships  become  relatively  less  important  and  new  ones  arise,  so  that 
revisions  are  necessary  from  time  to  time. 

Until  this  year's  revision,  the  Dominion's  balance  sheet  has  remained  substantially 
unchanged  in  form  since  1920.  The  changes  of  content  during  the  last  twenty-odd  years  have 
been  great,  especially  those  of  the  five  war  years  just  past,  and  so  it  has  been  thought  advis- 
able to  recast  the  pattern  in  which  the  statement  is  made.  By  grouping  the  accounts  and 
showing  sub-totals  for  each  group  the  figures  are  presented  in  a  way  that  will  assist  the  reader 
in  understanding  what  the  various  items  are,  how  they  are  related  to  each  other,  and  what  is 
the  significance  of  the  whole. 

In  order  to  show  a  comparable  presentation  for  previous  years,  all  balance  sheets  back 
to  that  as  at  March  31,  1939,  have  been  recast  in  the  new  form  and  appear  as  Appendix  No.  13 
to  Part  I  of  this  Report,  at  page  49.  Schedules  are  attached  showing  the  breakdown  of  those 
items  which  did  not  appear  in  similar  form  in  previous  years.  It  is  not  intended  to  repeat 
this  appendix  in  future  years;  it  is  included  this  year  for  purposes  of  record.  It  will  be  noted 
that  the  period  covered  is  that  of  the  five  completed  fiscal  years  during  which  the  present  war 
has  raged,  and  thus  includes  most  of  the  changes  in  the  content  of  the  balance  sheet. 

Table  I  gives,  in  summary  form,  the  balance  sheet  as  at  March  31  in  each  year  from 
1939  to  1944  inclusive. 

TABLE  I 

Balance  Sheet  of  the  Dominion  of  Canada  as  at  March  31,  1939  to  1944' 
(In  millions  of  dollars) 


Item 

As  at  March  31 

1944 

1943 

1942 

1941 

1940 

1939 

Assets 
1.  Cash 

18-2 

7-8 

2,844-8 

225-4 

2-3 

81-7 

538-9 

91-9 

6-8 

2,360-4 

74-4 

2-3 

75-0 

401-2 

803-2 

6-4 

1,662-6 

84-6 

2-3 

55-6 

01 

351-3 

6-3 

911-6 

79-0 

2-3 

44-6 

2 

178-5 

4-9 

412-9 

116-7 

2-3 

42-1 

2 

32-6 

2.  Departmental  Working  Capital  Advances 

3.  Loans  and  Advances  (Recoverable) .... 

4.  Investments 

4-8 
365-8 
110-7 

5.  Province  Debt  Accounts 

2-3 

6.  Deferred  Charges 

41-8 

7.  Sundry  Suspense  Accounts 

2 

Less — Reserve    for    possible    losses    on 
ultimate  realization  of  Active  Assets'. 

3,719-0 
-100-0 

3,0120 
-75  0 

2,614-9 
-50-0 

1,395-2 
-25-0 

757-5 

558-1 

Total  Active  Assets 

3,619-0 
8,740-1 

2,937-0 
6,182-8 

2,564-9 
4,045-2 

1,370-2 
3,648-7 

757-5 
3,271-3 

558-1 

8.  Net  Debt 

•3,152-6 

12,359- 1 

9,119-9 

6,610-1 

5,018-9 

4,028-7 

3,710-6 

Liabilities 
9.  Floating  Debt 

106-5 
862-9 

366-6 
16-9 
36-0 
11-9 

21-4 
10,936-8 

121-8 
617-4 

326-8 

7-2 

37-1 

11-9 

11-8 
7,985-8 

67-8 
341-2 

294-0 

1-1 

3-1 

11-9 

18-4 

5,872-4 

34-9 
323-0 

264-3 

0-6 

1-0 

11-9 

10-5 
4,372-7 

23-3 
52-4 

243-3 

0-2 

1-2 

11.9 

13-9 

10.  Deposit  and  Trust  Accounts 

51-6 

11.  Insurance,  Pension,  and  Guaranty  Ac- 
counts   

221-4 

12.  Deferred  Credits 

0-2 

13.  Sundry  Suspense  Accounts 

0-9 

14.  Province  Debt  Accounts 

11-9 

15.  Reserves  for  Certain  Contingent  Liabil- 
ities*                                          

25-0 

16.  Funded  Debt 

3,696-4 

3,385-7 

12,359-1 

9,119-9 

6,6101 

5,018-9 

4,028-7 

3,710-6 

Note:  Due  to  rounding  off,  the  columns  ma 

y  not  add  e: 

cactly  to  thf 

;  totals  sho\\ 

rn. 

For  full  details  see  Appendix  No.  13,  Page  49,  Part  I. 
» Less  than  $50,000. 

'  See  also  item  15,  reserves  for  certain  contingent  liabilities,  and  footnote  thereto. 

*  Excluding  the  reserve  for  possible  losses  on  ultimate  realization  of  active  assets,  which  has  been  deducted  from 
total  active  assets. 


PUBLIC   ACCOUNTS  xr 

(2)  Important  Items  in  the  Balance  Sheet  as  at  March  31,  1944. 

The  balance  sheet  of  the  Dominion  is  shown  in  Part  I,  pages  2  and  3.  Following  the 
practice  initiated  last  year  it  is  given  on  a  comparative  bas'is,  disclosing  not  only  the  amount 
of  each  item  at  the  close  of  the  fiscal  year  1943-44  but  also  the  corresponding  amount  at  the 
close  of  1942-43  and  the  change  during  the  year.  A  reference  number  is  given  to  each  item 
and  on  pages  4  to  7  there  is  an  explanatory  note  for  each.  Table  I  above  gives  the  same 
information  in  abbreviated  form,  and  extends  the  record  back  to  March  31,  1939,  as  well; 
the  same  reference  numbers  have  been  used  as  in  Part  I. 

It  will  be  noted  that  the  aggregate  liabilities  of  the  Dominion  amounted  to  $12,359-1 
million  at  March  31,  1944,  an  increase  of  $3,239-2  million  during  the  year.  Nearly  89  per 
cent  of  the  aggregate  liabilities  is  represented  by  funded  debt  (including  Treasury  Bills, 
Deposit  Certificates,  and  the  estimated  refundable  portion  of  the  personal  income  tax  and  the 
excess  profits  tax).  Fortunately,  however,  the  part  of  the  funded  debt  which  is  payable 
in  foreign  currencies  has  decreased  still  further  both  relatively  and  absolutely,  so  that  it  is 
now  less  than  4  per  cent  of  the  total — the  equivalent  of  $12-4  million  in  London  and  $333 
million  in  New  York  out  of  a  total  of  $10,936-8  million.  Floating  debt  (which  consists  of  out- 
standing cheques  and  interest,  matured  funded  debt  outstanding,  and  similar  demand  lia- 
bilities) was  only  $106-5  million,  a  decrease  of  $15-3  million  from  the  comparable  figure  a 
year  previously.  Sundry  funds  deposited  with  the  Receiver  General  or  held  in  trust  for 
various  purposes  amounted  to  $862-9  million,  and  the  amounts  at  the  credit  of  a  number  of 
insurance,  pension,  and  guaranty  funds  totalled  a  further  $366-6  million.  The  remaining 
items  on  the  liabilities  side  of  the  balance  sheet  are:  deferred  credits  (balances  whose  ulti- 
mate accounting  treatment  is  known,  but  which  are  held  until  certain  conditions  are  met), 
$16-9  million;  sundry  suspense  accounts  (where  some  uncertainty  as  to  disposition  exists), 
$36-0  million;  provincial  debt  accounts  (settlements  arising  out  of  the  agreements  at  the  time 
of  Confederation),  $11-9  million;  and  reserves  for  certain  contingencies  (excluding  the  reserve 
for  the  revaluation  of  active  assets,  which  is  deducted  from  the  value  of  those  assets  in  order 
to  give  a  truer  picture  of  their  realizable  value),  $21-4  million. 

Offsetting  these  liabilities  (and  in  a  measure  explaining  their  existence,  because  much  of 
the  Dominion's  debt  is  attributable  to  the  loans,  advances,  and  investments  which  form  a 
large  part  of  the  assets)  are  Avhat  are  known  as  Active  Assets,  following  the  classification 
adopted  in  the  budget  speech  of  1920.  Essentially,  they  consist  of  the  earning  assets  (that 
is,  assets  which  yield  interest  or  profits  and  dividends)  together  with  very  liquid  assets  such 
as  cash  and  bullion. 

The  principal  active  assets  at  March  31,  1944  were:  cash,  $18-2  million;  departmental 
working  capital,  $7-8  million;  recoverable  loans  and  advances,  $2,844-8  million  (including 
loans  and  advances  of  $572-8  million  to  various  railway  and  steamship  companies,  of  $585 
million  to  the  Foreign  Exchange  Control  Board,  and  of  $1,190-1  million  to  the  United  Kingdom 
and  various  foreign  governments,  all  arising  largely  out  of  war  transactions) ;  investments, 
$225-4  million;  provincial  debt  accounts  (like  the  liability  item  already  mentioned,  this  is  part 
of  the  settlements  arising  out  of  the  Confederation  agreements),  $2-3  million;  deferred  charges 
(the  cost  of  loan  flotations,  in  process  of  being  amortized  over  the  life  of  the  loans),  $81-7 
million;  and  sundry  debit  suspense  accounts,  $538-9  million. 

The  non-active  assets  will  be  described  in  Section  D  below,  in  connection  with  the  net 
debt. 

(3)  Balance  Sheet  Changes  during  the  Fiscal  Year  1943-44. 

The  changes  in  the  balance  sheet  in  any  year  are  of  two  distinct  types:  (a)  changes  in 
the  net  debt  (item  8  of  Table  I),  which  result  from  the  net  effect  of  the  annual  revenue  and 
expenditure  in  producing  a  deficit  or  a  surplus;  and  (b)  more  or  less  autonomous  changes  in 
assets  and  liabilities.  The  former  type  will  be  explained  in  Section  D  below,  which  is  entitled 
"The  Deficit,  or  Increase  in  Net  Debt";  but  at  this  point  comment  on  the  latter  type  of  change 
is  in  order. 

The  Government  is  frequently  called  upon  to  make  loans  or  investments  of  various  kinds 
in  carrying  out  its  policies,  or  otherwise  to  acquire  active  assets,  and  from  time  to  time  it 
realizes  on  assets  previously  acquired.  These  activities  are  quite  outside  the  field  of  annual 
expenditures  and  revenues  in  the  strict  accounting  sense,  though  of  course  they  must  be 
authorized  by  parliament  in  exactly  the  same  way  as  expenditures  and  normally  they  are 
related  to  or  complement  them-  Similarly  the  changes  in  liabilities,  while  they  may  be  affected 
to  an  important  degree  by  governmental  actions,  are  in  most  cases  quite  unrelated  to  the 
annual  revenues  and  expenditures.  ] 


xvi  DEPARTMENT   OF  FINANCE 

Turning  to  more  specific  comments,  the  fluctuations  in  cash  need  no  explanation  since  it 
is  a  residual  item  dependent  mainly  on  the  timing  of  the  receipt  of  revenues  and  the  proceeds 
of  borrowing  operations,  on  the  one  hand,  and  the  rate  of  cash  outlay,  on  the  other.  Simi- 
larly, changes  in  departmental  working  balances  are  easily  understood  as  relating  mainly  to 
changing  volume  of  work  in  progress. 

The  annual  change  in  loans  and  advances  calls  for  more  detailed  treatment,  as  this  has 
become  the  largest  item  among  the  active  assets.  Probably  no  better  comment  could  be  made 
than  to  present  Table  II,  which  is  a  summary  of  the  principal  changes  in  loans  and  advances 
during  the  past  five  fiscal  years.  Some  further  detail  is  given  in  Section  H  below,  which  analyzes 
total  requirements  for  and  sources  of  cash,  and  in  Appendix  No.  13  at  page  49  of  Part  I;  complete 
details  will  be  found  in  the  departmental  sections  of  Part  II  so  far  as  1943-44  is  concerned, 
and  in  the  corresponding  sections  of  the  Public  Accounts  for  1942-43.    The  table  follows : 


PUBLIC    ACCOUNTS 


TABLE  II 

Annual  Changes  in  Active  Loans  and  Advances,  1939-40  to  1943-44 
(In  millions  of  dollars) 


Fiscal  Years  Ended  March  31 

1944 

1943 

1942 

1941 

1940 

Railway  and  Steamship  Companies — 
1.  Canadian  National  Railways 

-3-9 

142-5 

251-2 

-0-8 
-21 

113-7 

0-8 
6-4 

27-2 

2.  Canadian  National  Steamships — Canadian  Govern- 
ment Merchant  Marine  Ltd 

3.  Canadian  Pacific  Railway  Co 

-12-8 

2-3 

4.  Net  Total,  Railway  and  Steamship  Companies 

-3-9 

129-7 

248-4 

120-9 

29-4 

5.  Foreign  Exchange  Control  Board 

185  0 

-325  0 

400  0 

325-0 

Sundry  Government  Agencies 
6.  Canadian  Broadcasting  Corporation 

-0-5 
-0-3 

-1-7 
45-1 

-0-3 

-10 

-1-8 

15-4 

-0-4 

-0-3 

-2-1 

9-9 

0-7 

7.  National  Harbours  Board 

-01 

-21 
63-31 

5701 

0-9 

8.  Soldier  Settlement  of  Canada 

-2-8 

9.  Sundry  Crown  Companies  (war  activities) 

10.  Sundry    Crown    Plants,    privately    managed    (war 
activities) 

11.  Net  Total,  Sundry  Government  Agencies  ' 

118-1 

42-7 

124 

70 

-1-1 

12.  Provincial  and  Municipal  Governments 

-0-4 

-0-9 

-0-6 

1-7 

13-6 

United  Kingdom  and  other  Governments 
13.  United  Kingdom,  food  advance  accounts 

13-2 

-42-4 

205-4 

91 

-11-9 

16-8 

6-8 

700  0 

56-4 

0-9 
83-0 

0-7 

72-2 
7-4 

340 
6-4 

14.  United  Kingdom,  loan  under  The  War  Appropriation 
(U.K.  Financing)  Act,  1942 

15.  United  Kingdom,  Australia,  and  New  Zealand — air 
training  accounts 

16.  Union  of  Soviet  Socialist  Republics,  loan  for  the 
purchase  of  wheat 

17.  War  Supplies  Ltd.,  for  munitions  to  be  sold  to  the 
United  States  of  America 

18.  Sundry    Governments,    miscellaneous    recoverable 
accounts' 

11 

19.  Net  Total,  U.K.  and  other  Governments 

190-2 

847-7 

79-6 

40-4 

1-1 

Miscellaneous 
20.  Dominion  and  National  Housing  Acts 

-0-5 

-40 
-0-1 

0-2 

3-6 
-0-3 

2-6 

9-3 
-0-7 

3-8 

4 

-0-1 

4-4 

21.  Sundry  munitions  contractors,  etc.  (Department  of 
Munitions  and  Supply) 

22.  Sundry  loans  and  advances ~. .....  .• 

-0-3 

23.  Net  Total,  Miscellaneous 

-4-6 

35 

11-3 

3-7 

41 

24.  Net  Total,  All  Loans  and  Advances 

484-4 

697-8 

751-0 

498-7 

47-1 

Memorandum  .  Write-offs  included  above  *. — 

25.  Land  Settlement  Loans  (item  8) 

26.  Province  of  Saskatchewan,  Drought  Area  Relief 

Loans  1934-35 


-0-6 


-01 


-0-3 


10 


Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 

1  A  substantial  portion  of  these  sums  relate  to  previous  years'  war  expenditure,  though  they  were  not  so  shown 
in  previous  years;  see  pages  xxxviii  and  xlix. 

*  Includes  some  departmental  accounts  too  small  to  appear  in  this  table. 

*  Composed  largely  of  Department  of  National  Defence  accounts  for  the  United  Kingdom  and  other  govern- 

ments. 

*  Less  than  $50,000. 

*  In  addition  to  the  two  items  shown  there  are  write-offs  of  Canadian  Farm  Loan  Board  stock  each  year,  but  the 

amounts  are  too  small  to  appear  in  this  table. 


DEPARTMENT   OF  FINANCE 


There  is  one  item  in  the  table — Item  No.  1,  Loans  and  Advances  to  the  Canadian  National 
Railways — which  is  of  sufficient  special  interest  to  warrant  more  detailed  treatment  so  far  as 
the  fiscal  year  1943-44  is  concerned,  especially  as  the  figure  in  this  table  is  the  net  result  of 
many  transactions,  some  of  which  also  appear  in  the  revenue  and  expenditure  tables.  These 
transactions  may  be  divided  into  five  different  categories:  (1)  advances  under  various  statutes; 
(2)  purchase  of  railway  equipment  which  in  turn  is  leased  to  the  Railway;  (3)  repayments 
of  loans;  (4)  instalment  payments  on  hire-purchase  agreements;  and  (5)  miscellaneous  adjust- 
ments between  certain  accounts,  as  follows: 

1.  Advances — 

Under  Canadian  National  Railways  Refunding  Act,  1938 — for  retire- 
ment of  maturing  issues    $17,200,637 

Under  Canadian  National  Railways  Financing  and  Guarantee  Act, 
1940 — Purchase  of  Grand  Trunk  Railway  Company  of  Canada 
4  per  cent  Perpetual  Consolidated  Debenture  Stock 1,180,150 

Under  Canadian  National  Railways  Financing  and  Guarantee  Acts 

1941  and  1942 — Purchase  of  Securities  from  Canadian  holders...  78,022 

Under  the  War  Appropriation  (United  Kingdom  Financing)  Act,  1942 

— Purchase  oi  Securities  from  Government  of  the  United  Kingdom.  2,111,460 

Under  the  War  Appropriation  Act,  1943 — for  capital  purposes  in  con- 
nection with  oil  drilling  campaign 593,000 

Total  Advances $21,163,269 

2.  Equpiment   purchased   by   Government   and   leased   to   Railway   under 

Hire-Purchase  Agreements : — 

1941  Agreement    $  3,295,250 

1942  Agreement    17,366,503 

Total  Equipment  Purchased $20,661,753 

Total  Advances  and  Equipment  Purchased $41,825,022 

3.  Repayments  of  loans — 

Application  of  1943  Net  Income  Surplus — 

Advances — Financing  and  Guarantee  Act,  1941 $  6,634,425 

Advances — Financing  and  Guarantee  Act,   1942 5,754,914 

Advances— Refunding    Act,    1938    22,622,073 

Advances — ^War  Appropriation  Acts — Capital  purposes  in  connec- 
tion with  oil  drilling  campaign 628,000 

Total  Net  Income   Surplus $35,639,412 

4.  Repayments  of  instalments  under  Hire  Purchase  Agreements — 

1936  Agreement    $     517,173 

1940  Agreement    991,968 

1941  Agreement    , 1,382,634 

Total  Equipment  Repayments $  2,891,775 

5.  Miscellaneous  Adjustments: — ^ 

Surplus  available  from  Depreciation  Reserves  and  Debt  Discount  Amor- 
tization after  providing  for  capital  expenditures  during  1943 — 
Applied  to  advances  under  the  Refunding  Act,  1938 $  5,877,327 

Financing  and  Guarantee  Act,  1941 — Purchase  of  securities  from  Cana- 
dian holders  (Adjustment  of  advances  previously  made  under 
Financing  and  (guarantee  Act,  1941,  transferred  to  other  authorities 
included  in  Category  No.  1)   1,323,604 

Total    $  7,200,931 

Total  repayments $45,732,118 

Net  repayments $  3,907,096 


PUBLIC    ACCOUNTS  xix 

It  will  be  noted  that  category  No.  3  is  a  repayment  of  previous  loans,  as  are  No.  4  and 
No.  5,  and  arises  through  the  policy  of  applying  the  net  income  surpluses  of  the  company 
to  the  repayment  of  previous  loans  made  by  the  government.  This  group  might  prove  con- 
fusing if  not  explained,  for  the  same  amount  appears  on  both  sides  of  the  revenue  and  expendi- 
ture statement.  There  however  the  entries  are  merely  of  a  bookkeeping  nature,  in  order  to 
show  the  value  of  the  C.N.R.  Securities  Trust  Stock  on  the  Dominion's  books  at  the  same  amount 
as  on  the  books  of  the  company;  they  merely  record  the  change  in  the  Dominion's  equity  in 
the  railway.  (Indeed  this  whole  situation  is  chiefly  interesting  because  it  shows  the  dual  role 
of  the  government  with  respect  to  the  C.N.R. — ^that  of  bondholder  or  creditor  on  the  one  hand, 
and  that  of  stockholder  or  equity  owner  on  the  other.) 

The  changes  in  the  remaining  items  on  the  asset  side  are  largely  self-explanatory,  except 
for  changes  in  the  net  debt  which  will  be  treated  in  Section  D  below. 

Few  of  the  changes  in  liabilities  require  comment.  Since  the  floating  debt  may  well  be 
described  as  involuntary  borrowing  (consisting  of  cheques  and  other  liquid  instruments  not 
yet  presented  for  payment  by  the  government's  creditors),  its  current  level  reflects  the  vastly 
increased  volume  of  payments  being  made,  though  with  some  fluctuations  from  year  to  year 
as  might  be  expected.  The  increase  in  Deposit  and  Trust  Funds,  aside  from  a  temporary 
deposit  of  advance  payments  for  War  Supplies  Ltd.  in  1941-42,  is  almost  wholly  due  to  two 
special  accounts  in  the  name  of  the  Minister  of  Finance,  opened  for  custody  purposes;  these 
accounts  appear  for  record  only  and  may  be  disregarded  here  as  they  are  merely  contra 
entries  to  accounts  on  the  Assets  side.  The  increase  in  Insurance,  Pension,  and  Guaranty 
accounts  is  mainly  due  to  the  AVar  Damage  Insurance  fund,  to  funds  built  up  to  cover  employees' 
compensation  on  government-owned  defence  projects,  and  to  the  Retirement  Fund  deductions  from 
the  salaries  of  temporary  war-time  civil  servants.  Even  the  increase  in  funded  debt  needs  little 
comment,  for  it  is  clearly  dictated  by  the  need  to  cover  the  excess  of  expenditure  over  revenue, 
and  the  increase  in  active  assets,  and  the  need  to  ensure  a  sufficient  working  cash  balance.  This 
item  will  be  discussed  in  more  detail  later,  in  connection  with  the  analysis  of  requirements  for 
and  sources  of  cash,  presented  in  Section  H. 

C.  SUMMARY  OF  EXPENDITURE  AND  REVENUE 

Before  beginning  a  more  detailed  examination  of  expenditures  and  revenues,  wath  which 
the  next  few  sections  will  be  concerned,  it  may  be  useful  to  take  a  brief  overall  look  at  the 
totals  involved  and  how  these  totals  have  changed  during  five  war  years.  In  1939-40  total 
expenditures  were  $680-8  million,  including  war  expenditure  of  $118-3  million  or  17-4  per 
cent  of  the  total;  in  1943-44  total  expenditures  were  $5,322-3  million,  of  which  war  expendi- 
tures were  $4,587-0  million  or  86-2  per  cent.  In  order  to  meet  these  enormously  increased 
expenditures,  revenues  rose  from  $562-1  million  (1939-40)  to  $2,765  million  (1943-44),  leaving 
a  deficit  which  rose  from  $118-7  million  to  $2,557-2  million.  These  changes  are  shown  in  Table 
III,  where  the  causal  role  of  expenditures  under  the  war  appropriations  (the  so-called  "war 
expenditures")  can  be  plainly  seen.  Indeed  it  is  literally  true  to  speak  of  the  "causal  role"  of 
war  expenditures,  for  the  policy  has  been  not  to  allow  financial  considerations  to  limit  war 
activities;  Canada's  participation  has  been  based  on  what  has  been  considered  fair  and  proper 
on  the  basis  of  physical  considerations,  and  this  in  turn  has  determined  the  financial  burden  to 
be  met. 


DEPARTMENT   OF  FINANCE 
TABLE  III 


Summary  of  Expenditure  and  Revenue,  1939-40 
(In  millions  of  dollars) 

ro  1943-44 

Fiscal  Years  Ended  March  31 

1944 

1943 

1942 

1941 

1940 

Expenditure 

Non-War  Expenditure  ^ — 
1.  Ordinary  Expenditure 

630-4 

2-6 

37-5 

1-3 

63-42 

561-3 

3-3 

31-3 

1-2 

65-82 

444-8 

3-4 

64-0 

1-2 

32-02 

390-6 

3-4 

42-9 

18-2 

42-52 

398-3 

2.  Capital  Expenditure 

70 

3.  Special  Expenditure ■. 

89-1 

4.  Grovernment  Owned  Enterprises ; 

42- 1 

6.  Other  Charges,  including  the  write-down  of  assets . . 

260» 

6.  Total  Non-War  Expenditure 

735-2 

662-9 

545-4 

497-6 

562-5 

War  Expenditure  ^ — 
7.  Annual  War  Appropriation  Acts 

3,766-3 
-919 

912-6 

2,789-5 
-65-2 

1,000  0 

1,382-5 
-42-8 

778-4 
-26-4 

127-4 

8.      Less  charged  to  active  assets 

-9-1 

9.  War  Appropriation  (U.K.  Financing)  Act,  1942,  and 
War  Appropriation  (United  Nations  Mutual  Aid) 
Act,  1943 

10.  Total  War  Expenditure 

4,5870 

3,724-2 

1,339-7 

752-0 

118-3 

11.  Total  Expenditure 

5,322-3 

4,3871 

1,885-1 

1,249-6 

680-8 

Revenue 
12.  Ordinary  Revenue 

2,725-1 

-155-0 

0-1 

194-82 

2,252-8 
-700 
0-1 
66-62 

1,463-8 

859-8 

541-6 

13.      Less  estimated  refundable  taxes 

14.  Capital  Refunds 

1-0 
23-72 

3 
12-42 

3 

15.  Special  Receipts  and  other  credits 

20-5  2 

16.  Total  Revenue  and  Credits 

2,7650 

2,249-5 

1,488-5 

872-2 

562-1 

Deficit 

17.  Excess  of  Expenditure  over  Revenue,  or  increase  in 
net  debt  (11-16) 

2,557-2 

2,137-6 

396-5 

377-4 

118-7 

Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 

^  The  distinction  between  "war"  and  "non-war"  is  arbitrary;  "war  expenditure"  means  charges  to  The  War 
Appropriation  Acts  and  "non-war"  means  all  other  expenditure. 

*  A  change  in  the  practice  with  respect  to  certain  adjustments  of  the  C.N.R.  non-active  accounts  occurred  in 
1943-44,  affecting  items  5  and  15.  On  the  previous  basis  item  5,  Other  Charges,  would  have  been  $63-9 
million  in  1943-44;  on  the  new  basis  the  1939-40  figure  would  have  been  unchanged,  1940-41  would  have  been 
$34-9  million;  1941-42,  $26-9  million;  and  1942-43,  $56-7  miUion.  The  annual  deficits  would  be  unchanged 
however,  for  offsetting  adjustments  would  occur  in 'Revenue  since  the  entries  involved  are  contras  and 
appear  in  both  places.  These  offsetting  adjustments  would  be  in  item  15,  Special  Receipts  and  Other 
Credits. 

» Less  than  $50,000. 

It  must  be  observed  parenthetically  that  the  terms  "war  expenditure"  and  "non-war 
expenditure"  as  used  here  are  to  a  considerable  degree  arbitrary.  The  former  means  simply 
those  expenditures  charged  to  the  various  war  appropriations,  and  the  latter  means  all  other 
expenditures.  The  compensation  paid  to  the  provinces  for  vacating  the  personal  income  and 
the  corporation  tax  fields,  and  for  loss  of  gasohne  tax  revenue,  are  directly  attributable  to 
the  war,  as  are  a  large  portion  (or  all)  of  the  increase  in  interest  on  the  public  debt  and  in 
the  cost  of  revenue  collection,  yet  none  of  these  is  charged  to  the  war  appropriation  and  so 
none  is  included  in  war  expenditure.  Indeed  the  costs  of  nearly  all  government  services  have 
increased  due  to  the  war.  On  the  other  hand,  however,  war  expenditures  and  war  activities 
have  resulted  directly  or  indirectly  in  the  reduction  of  other  expenditures;  for  example  they 
have  contributed  materially  to  the  improvement  in  the  finances  of  the  Canadian  National 
Railways,  thus  converting  what  used  to  be  an  operating  deficit  into  a  surplus. 


PUBLIC    ACCOUNTS  xxi 

It  is  possible  to  amend  Table  III  to  include  only  that  part  of  the  fiscal  year  1939-40  from 
September  1,  1939  on,  by  making  use  of  the  monthly  summaries  of  expenditure  and  revenue 
published  by  the  Comptroller  of  the  Treasury,  This  will  give  a  reasonably  close  approxima- 
tion to  the  period  from  the  start  of  the  war  to  date,  though  there  are  certain  errors  intro- 
duced by  such  a  procedure.  It  is  not  merely  that  Canada  officially  declared  war  on  Septem- 
ber 10,  1939,  for  war  expenditures  may  be  considered  to  begin  some  time  prior  to  the  start 
of  hostilities  and  there  is  thus  a  certain  arbitrariness  in  any  choice  of  starting  date;  it  is 
rather  that  certain  transactions  are  entered  as  expenditure  or  revenue  only  once  a  year,  before 
the  close  of  the  books.  Some  of  these  could  perhaps  be  pro-rated  over  the  year  (for  example 
the  amortization  of  bond  discounts  and  commissions)  but  others  can  not  (for  example  the  net 
gain  or  loss  in  Premium,  Dis'count,  and  Exchange  Account,  which  may  be  distributed  very 
unevenly  over  the  year).  On  balance  it  has  been  thought  best  to  use  the  Comptroller's  state- 
ment without  adjustment;  the  division  of  the  year  into  ^'war"  and  "non-war"  portions  is 
arbitrary  at  best,  the  adjustments  that  could  be  made  with  reasonable  assurance  are  relatively 
small,  and  to  attempt  them  might  give  an  appearance  of  accuracy  to  the  figures  which  would 
not  be  justified.  With  these  qualifications,  then.  Table  IV  modifies  the  figures  in  Table  III 
so  as  to  summarize  expenditure  and  revenue  from  the  start  of  the  present  war  to  March  31, 
1944. 

TABLE  IV 

Expenditure  and  Revenue,  September  1,  1939  to  March  31,  1944 
(In  millions  of  dollars) 


Item 


April  1, 1939 

to 

March  31, 

1944 


April  1, 1939 

to 

Aug.  31, 

19391 


Sept.  1,  1939 

to 

March  31, 

1944« 


Expenditure 

Non-War  Expenditure — 

1.  Ordinary  Expenditure '. 

2.  Capital  Expenditure 

3.  Special  Expenditure 

4.  Government  OwTied  Enterprises 

5.  Other  Charges,  including  the  write-down  of  assets 

6.  Total  Non-War  Expenditure 

War  Expenditure — 

7.  Annual  War  Appropriation  Acts 

8.  Less  charged  to  active  assets 

9.  The  War  Appropriation  (United  Kingdom  Financing)  Act,  1942,  and 

The  War  Appropriation  (United  Nations  Mutual  Aid)  Act,  1943 . . 

10.  Total  War  Expenditure 

11.  Total  Expenditure 

Revenue 

12.  Ordinary  Revenue 

13.  Less  estimated  refundable  taxes 

14.  Capital  refunds 

15.  Special  Receipts  and  Other  Credits 

16.  Total  Revenue  and  Credits 

17.  Excess  of  Expenditure  Over  Revenue,  or  increase  in  net  debt 

(11-16) 


2-425-4 
19-7 

264-7 
640 

229. 7 


3,003-6 


8,844-1 
-235-4 

1,912-6 


10,521-3 


13,524-8 


7,843-1 

-225  0 

1-3 

3180 


7,937-3 


5,587-5 


II 


157. 
2 

14. 

41- 

0- 


216-6 


216-6 


233-7 


233-8 


-17-2 


III  (I-II) 


2,267 
17 

250 
22 

229 


2,787-0 


8,844-1 
-235-4 

1,912-6 


10,521-3 


13,308-2 


7,609-4 

-225-0 

13 

317-9 


7,703-5 


5,604-7 


Note:  Due  to  rounding  off  the  figures  may  not  add  exactly  to  the  totals  shown. 

1  From  the  statement  published  by  the  Comptroller  of  the  Treasury  in  the  Canada  Gazette,  Vol.  LXXIV,  No.  11, 
September  14,  1940.  Subject  to  the  qualification  that  certain  entries  after  August  31  1939  may  be  con- 
sidered to  relate  in  part  to  the  period  from  April  1  to  August  31  1939. 

*  Less  than  $50,000. 


«xii  DEPARTMENT   OF  FINANCE 

Table  V  adds  an  interesting  comparison  of  the  corresponding  period  in  the  war  of  1914- 
18  with  that  covered  in  Table  IV.  In  this  case  the  fiscal  year  1918-19  is  included,  which 
covered  a  period  of  some  five  months  after  the  cessation  of  hostilities ;  but  this  does  not  distort 
the  picture  for  war  and  demobilization  expenses  continued  through  the  whole  of  that  year 
and  most  of  1919-20  as  well.  The  contrast  between  the  portion  of  total  expenditure  raised  by 
taxation  and  other  revenue  measures  in  the  present  war  with  that  in  1914-18  is  particularly 
striking,  since  the  scale  of  expenditure  is  so  much  greater  now — in  the  one  year  1943-44 
expenditures  were  nearly  two  and  one-third  times  as  great  as  during  the  entire  comparable 
period  of  the  earlier  conflict. 

TABLE  V 

Expenditures  and  Revenues  August  1,  1914  to  March  31,  1919 
Compared  with  September  1,  1939  to  March  31,  1944 
(In  millions  of  dollars) 


War  Years,  1914-19^ 

War  Years,  1939-44 

Fiscal 
Year 

Total 
Expenditure 

Total 
Revenue 

Ratio  of 
Revenue  to 
Expenditure 

Fiscal 
Year 

Total 
Expenditure 

Total 
Revenue 

Ratio  of 
Revenue  to 
Expenditure 

1914-15* 

1915-16 

1916-17 

1917-18 

1918-19 

206-4 
339-7 
498-2 
576-7 
697-0 

86-9 
172-1 
232-7 
260-8 
312-9 

% 

42-1 
50-7 
•       46-7 
45-2 
44-9 

1939-40' 

1940-41 

1941-42 

1942-43 

1943-44 

464-2 
1,249-6 
1,885-1 
4,387-1 
5,322-3 

328-3 

872-2 

1,488-5 

2,249-5 

2,765-0 

/O 

70-7 
69-8 
790 
51-3 
520 

2,3180 

1,065-5 

46-0 

13,308-2 

7,703-5 

57-9 

Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 

*  Though  the  fiscal  year  1918-19  extended  some  five  months  beyond  the  cessation  of  hostilities  war  and  demo- 

bihzation  costs  continued  well  into  1919-20. 
» Eight  months  only,  August  1  1914  to  March  31  1915;  computed  similarly  to  the  period  September  1  1939  to 

March  31  1940  in  Table  IV  and  subject  to  similar  qualifications. 
» Seven  months  only,  September  1  1939  to  March  31  1940.     Computed  as  in  Table  IV. 

D.  THE  DEFICIT  OR  INCREASE  IN  NET  DEBT. 

(1)    The  Nature  of  the  Net  Debt. 

^  There  are  two  elements  which  make  up  the  net  debt.  One  of  these  comprises  capital  and  non- 
active  accounts;  it  arises  out  of  the  accounting  practices  outlined  in  the  1920  budget  speech. 
Among  other  things  it  w-as  decided  that  all  assets  which  were  not  revenue  producing  or  by 
nature  highly  liquid  would  be  treated  as  "non-active" — in  other  words,  treated  as  if  outlay  on 
them  was  very  little  different  from  current  unrecoverable  expenditure.  The  assets  in  ques- 
tion are  the  works  acquired  by  the  government  as  a  result  of  expenditures  designated  as 
"capital"  in  the  annual  estimates,  and  certain  other  advances,  investments,  and  receivables, 
including  the  Dominion's  equity  in  the  Canadian  National  Railways.  The  question  of  whether 
an  asset  is  an  earning  asset  or  not  must,  of  course,  be  answered  on  the  basis  of  experience 
over  a  number  of  years.  Some  accounts  classed  as  non-active  may  yield  a  return  in  favourable 
years,  and  some  classed  as  active  may  fail  to  yield  a  return  in  certain  years. 

With  respect  to  the  so-called  capital  accounts,  it  should  be  noted  that  they  do  not  include 
all  items  that  are  "capital"  in  the  sense  of  giving  service  over  a  number  of  years,  but  only 
those  paid  for  out  of  appropriations  classed  as  Capital  Expenditure  by  the  expending  depart- 
ments in  submitting  their  annual  estimates  to  Parliament^  Departmental  practices  vary 
concerning  what  items  are  so  considered. 

The  other  element  in  the  net  debt,  and  by  far  the  larger,  is  the  Consolidated  Deficit 
Account  (formerly  known  as  the  Consolidated  Fund — its  name  has  been  changed  to  avoid  con- 
fusion with  the  very  different  Consolidated  Revenue  Fund,  which  is  a  title  used  to  mean  all 
moneys  on  deposit  with  the  Receiver  General  for  any  purpose).  The  Consolidated  Deficit 
Account  is  nothing  more  than  the  excess  of  expenditures  over  revenues  on  current  account, 
accumulated  since  Confederation.  It  includes  the  write-down  of  both  active  and  non-active 
assets,  as  authorized  by  Parliament  from  time  to  time. 


PUBLIC    ACCOUNTS 


It  will  be  observed  that  a  deficit  (the  excess  of  annual  expenditure  over  annual  revenue) 
must  result  in  a  corresponding  increase  in  the  net  debt  of  the  Dominion,  for  it  can  only  be 
covered  by  an  increase  in  liabilities  or  a  decrease  in  active  assets.  Conversely,  a  surplus 
reduces  the  net  debt. 

(2)    The  Increase  in  Net  Debt  during  the  Fiscal  Year  Ended  March  31,  1944. 

The  deficit  or  increase  in  net  debt  was  $2,557-2  million  in  the  fiscal  year  ended  March  31, 
1944.  Table  VI  shows  how  this  increase  Was  made  up,  and  compares  it  with  the  increases  during 
the  preceding  four  fiscal  years.  As  will  be  shown  below  in  Section  H,  which  summarizes  the 
requirements  for  and  sources  of  cash,  the  deficit  must  not  be  confused  with  the  net  cash 
requirements  or  the  cash  deficiency.  It  is  simply  the  amount  by  which  the  net  liabilities  of  the 
Dominion  have  increased  as  a  result  of  the  financial  transactions  of  the  year,  on  the  assumption 
that  all  active  assets  are  realizable. 

TABLE  VI 

Analysis  of  the  Increase  in  Net  Debt,  1939-40  to  1943-44 
(In  millions  of  dollars) 


• 

Item 

Fiscal  Years  Ended  March  31 

1944 

1943 

1942 

1941 

1940 

Capital  and  Non-Active  Accounts 

Charges — 

(a)  Cash  Expenditure: 
1.  Capital  Expenditure 

2-6 
0-6 

3-3 

0-7 

3-4 
0-8 

3-4 
0-7 
7-1 

5-5 

70 

2.  Government  Owned   Enterprises — non-active  loans 
and  advances                

10 

3.  Saskatchewan  Seed  Grain  Loans  Guarantees — fulfil- 
ment of  guarantee 

2-6 

(h)  Adjustment  of  C.N.R.  Securities  Trust  Stock 
Account  for  equity  increases  due  to: 
4.  Capital  gain  on  redemption  of  securities 

2-4 
35-6 

111 
25-1 

01 
4-0 

5.  Net  income  surplus 

6.  Total  charges,  capital  and  non-active  accoimts 

41-3 

401 

83 

16-7 

10-7 

Credits — 

(c)  Cash  Repayments: 
7.  Capital  Accounts            

-01 
-0-2 
-10 

-01 

1 

-1-0 
1 

I 
1 

1 

8.  Government  Owned   Enterprises — non-active  loans 
and  advances  

9.  Unemployment  Relief  Act,  1932 — loan  to  Canadian 
Pacific  Railway  Company 

(d)  Write-Offs  to  Consolidated  Deficit  Account — 
Adjustment    of    C.  N.  R.    Securities    Trust    Stock 
Account  for  equity  decreases  due  to: 
10.              Capital  loss  on  sale  of  steamships 

..  .-1-5 



1 1 .              Line  abandonments 

-0-2 

-4-6 

-2-5 

-2-3 

-2-6 

12.  Relief  Loans  to  Province  of  Saskatchewan 

-17-7 

13.  Seed  Grain  and  Relief  Accounts,   Department  of 
Mines  and  Resources 

1 

1 

-01 

1 

1 

14.  Total  credits,  capital  and  non-active  accounts 

-1-5 

-4-7 

-3-7 

-3-9 

-20-3 

15,  Net  excess  of  expenditure  over  revenue,  capital  and 
non-active  accounts 

39-8 

35-3 

4-7 

12-8 

-9-6 

Consolidated  Deficit  Account 

16.  Net  excess  of  all  other  expenditure  over  all  other 
revenue,     charged     to     Consolidated     Deficit 

2,517-5 

2,1023 

391-9 

364-6 

128-3 

17.  Increase  in  Net  Debt,  or  over-all  deficit 

2,557-2 

2,137-6 

396-5 

377-4 

118-7 

Note:  Due  to  rounding  off,  the  columns  may  not  add  exactly  to  the  totals  shown. 
1  Less  than  $50,000. 


xxiv  DEPARTMENT   OF  FINANCE 

E.  ANALYSIS  OF  EXPENDITURE. 

(1)    Ordinary  Expenditure. 
(a)  Public  Debt  Charges. 

Interest  on  the  public  debt  is  the  largest  single  item  of  non-war  expenditure,  amounting  to 
$242-7  million  in  1943-44.  This  is  not  great  in  relation  to  total  expenditures  of  $5,322 -3  million 
and  total  revenues  of  $2,765-0  million — only  4-6  per  cent  and  8-8  per  cent  respectively.  It  is 
even  less  in  proportion  to  national  income,  which  is  a  much  more  significant  comparison  since  the 
interest  payment  is  important  mainly  as  a  claim  upon  income. 

It  has  already  been  noted  however  that  a  substantial  portion  of  the  Dominion's  funded 
debt  is  attributable  to  the  acquisition  of  earning  assets.  That  being  so,  it  is  proper  to  deduct 
the  interest  or  other  return  from  these  investments  from  the  total  interest  paid  out  and  examine 
the  remainder — what  might  be  called  the  net  interest  payment.  The  amount  will  be  found  at 
item  46,  Table  XII,  page  xxxiv  under  the  heading  ''Return  on  Investments";  in  1943-44  this 
amounted  to  $48-3  million,  so  that  the  net  interest  payment  was  only  $194-4  million.  This 
is  3-7  per  cent  of  expenditure  or  7-0  per  cent  of  revenue  for  the  year. 

Only  the  interest  payable  abroad,  however,  forms  a  real  drain  upon  the  national  income; 
apart  from  possible  indirect  effects,  interest  payable  to  Canadians  only  "costs"  the  nation  as 
a  whole  the  administrative  expenses  incurred  in  collecting  the  revenue  from  the  taxpayers  and 
paying  it  out  to  the  bondholders.  There  is  no  precise  information  available  concerning  the 
portion  of  the  Dominion's  debt  which  is  held  abroad,  but  it  may  be  presumed  to  approximate 
the  debt  payable  in  foreign  currencies.  In  1943-44  interest  of  only  $14  million  was  so  payable, 
or  0-3  per  cent  of  total  expenditure. 

Table  VII  summarizes  these  figures  over  the  last  ten  fiscal  years. 

TABLE  VII 

Comparison  of  Interest  Payments  with  Total  Expenditure,  1934-35  to  1943-44 

(In  millions  of  dollars) 


Total 
Expenditure 

Total  Interest  Payments 

Return  on 

Net  Interest  Payments 

Interest  payable  in 
Foreign    Currencies 

Fiscal  Year 

Invest- 
ments 

Amount 

Ratio  to 
Expenditure 

Amount 

Ratio  to 
Expenditure 

Amount 

Ratio  to 
Expenditure 

$ 

$ 

% 

$ 

$ 

% 

$ 

% 

1934-35 

478-1 

138-5 

29-0 

11-1 

127-4 

26-7 

31-61 

6-6 

1935-36 

532-6 

134-5 

25-3 

11 

1 

123-5 

23-2 

31-61 

5-9 

1936-37 

532-0 

137-4 

25-8 

12 

5 

124-9 

23-5 

32-61 

6-1 

1937-38 

534-4 

132- 1 

24-7 

14 

5 

117-7 

22  0 

30-3 

5-7 

1938-39 

553-1 

128-0 

23-1 

14 

4 

113-6 

20-5 

30-5 

5-5 

1939-40 

680-8 

129-3 

19-0 

14 

6 

114-7 

16-8 

300 

4-4 

1940-41 

1,249-6 

139-2 

11-1 

17 

9 

121-3 

9-7 

24-9 

2-0 

1941-42 

1,885-1 

155-0 

8-2 

25 

8 

129-2 

6-9 

22-0 

1-2 

1942-43 

4,387-1 

188-6 

4-3 

41 

2 

147-3 

3-4 

18-4 

0-4 

1943-44 

5,322-3 

242-7 

4-6 

48-3 

194-4 

3-7 

14-0 

0-3 

Note:  Due  to  rounding  off  the  figures  may  not  add  exactly  to  the  totals  shown. 
1  Including  interest  payable  optionally  in  Canada  or  New  York. 

Adding  the  annual  amortization  of  bond  discounts  and  commissions,  the  cost  of  new  loan 
flotations,  and  certain  service  charges  to  the  figure  of  $242-7  million  in  interest  payments, -gives 
a  total  of  $262-1  million  for  all  public  debt  charges  during  1943-44.  In  addition,  however, 
$17-4  million  in  discounts  and  commissions  on  loans  issued  during  the  year  were  added  to 
Deferred  Charges,  to  be  amortized  over  the  life  of  the  respective  loans.  The  comparable  figure 
for  public  debt  charges  in  1938-39,  was  $133  - 1  million ;  the  increase  during  this  period  is  attribu- 
table to  the  huge  war  expenditures  of  recent  years. 

(6)    Other  Uncontrollable  Items. 

Besides  public  debt  charges,  many  other  items  in  Ordinary  Expenditure  are  of  a  con- 
tractual nature  or  are  such  that  for  policy  or  other  reasons  they  could  not  easily  be  curtailed. 
Some  items,  for  example,  the  expenditures  of  the  Post  Office  and  the  National  Revenue  Depart- 


PUBLIC    ACCOUNTS  xxv 

ments,  which  might  not  normally  be  considered  as  uncontrollable,  must  be  so  considered  now 
because  their  present  level  is  dictated  largely  by  war  activities.  The  more  important  of  these 
uncontrollable  items  and  the  relative  expenditures  in  1943-44  are: — 

Unemployment  Insurance  Act — the  government's  contribution   and  cost  of  adminis- 
tration    $17-5  million 

Pensions — old  age  pensions,  war  and  military  pensions,  superannuation  payments,  etc.  72-9  " 

National   Revenue   Department  expenditure 17*7  " 

Post  Office  Department  expenditure 48-5  " 

Provinces — subsidies,  and  payments  in  compensation  for  vacating  the  personal  income 

and  the  corporation  tax  fields  and  for  the  loss  of  gasoline  tax  revenue 109-9  " 

Total  of  these  uncontrollable  items $266-5      " 


(c)  Controllable  Ordinary  Expenditure. 

Out  of  total  ordinary  expenditure  of  $630-4  million  in  1943-44  we  have  seen  that  public 
debt  charges  and  other  uncontrollable  items  account  for  $528-6  million.  Accordingly  control- 
lable ordinary  expenditure  amounts  to  only  $101-8  million. 

(2)  Capital   Expenditure. 

Charges  for  expenditures  classed  as  Capital  amounted  to  only  $2-6  million  during  the 
year-  Details  will  be  found  on  page  10  of  Part  I  and  in  the  sections  on  the  Departments  of 
Public  Works  and  Transport  in  Part  II. 

(3)  Special  Expenditure.  » 

Special  Expenditure  amounted  to  $37-5  million  in  1943-44.  The  largest  single  item  was 
for  payments  of  awards  to  farmers  under  the  wheat  acreage  reduction  plan,  amounting  to 
$30-1  million;  if  cost  of  administration  amounting  to  nearly  another  million  dollars  ($0-8 
million)  be  added,  this  accounts  for  82-5  per  cent  of  all  special  expenditure.  The  remainder 
consisted  of  payments  on  relief  projects,  $3-8  million,  administration  of  The  Prairie  Farm 
Assistance  Act,  1939,  $0-2  million,  and  (under  the  same  Act)  advances  to  the  Prairie  Farm 
Emergency  Fund,  $2-6  milHon. 

(4)  Government  Owned  Enterprises. 

Expenditures  under  this  heading  may  be  divided  into  two  types:  payments  to  meet  the 
operating  deficits  of  business  enterprises  wholly  owned  by  the  Dominion  of  Canada,  and 
non-active  loans  and  advances  made  to  such  enterprises.  Expenditure  of  the  former  type 
during  1943-44  was  $0-7  million  for  the  Prince  Edward  Island  Car  Ferry  and  Terminals  and 
a  relatively  small  amount  ($29,488.66)  for  the  harbour  at  Churchill — both  figures  being  for  the 
calendar  year  1943.  An  amount  of  $0-6  million  was  provided  to  the  National  Harbours  Board 
in  non-active  advances. 

(5)  Other  Charges,  Including  Write-Down  of  Assets. 

Total  charges  so  classified  aggregated  $63-4  million.  Of  this  amount  $25-6  million  con- 
stituted write-downs  of  active  and  non-active  assets — principally  the  addition  of  a  further 
sum  of  $25  million  to  the  reserve  for  possible  losses  on  the  ultimate  realization  of  active 
assets.  (Incidentally  the  scope  of  this  reserve  is  now  enlarged  to  include  all  active  assets; 
formerly  it  was  considered  as  applying  only  to  Loans  and  Advances.)  The  remainder  con- 
sists of  statutory  reductions  of  soldier  and  general  land  settlement  loans,  $0-6  million,  and 
two  relatively  small  items — the  yearly  established  losses  on  the  seed  grain  and  relief  accounts 
administered  by  the  Department  of  Mines  and  Resources  ($28,847.05)  and  the  cancellation  of 
Canadian  Farm  Loan  Board  Capital  Stock  ($4,592). 

The  other  items  under  this  heading  are  adjustments  in  the  stated  value  of  the  Canadian 
National  Railways  Securities  Trust  Stock,  which  represents  the  Dominion's  equity  as  stock- 
holder in  the  Railway,  in  order  to  agree  with  the  value  shown  on  the  balance  sheet  of  the 
company.  They  comprise  increases  due  to  the  net  income  surplus  of  the  C.N.R.,  $35-6  million, 
and  to  the  capital  gain  on  the  repatriation  of  securities,  $2-4  million,  and  a  decrease  of  $0-2 
million  due  to  the  capital  loss  on  line  abandonments,  or  a  net  increase  of  $37-8  million.  (All 
figures  relate  to  the  calendar  year  1943.)  These  entries  are  merely  a  bookkeeping  adjustment 
and  do  not  involve  any  outlay  of  cash ;  a  contra  entry  appears  in  revenue,  so  the  year's  deficit  is 
not  affected.  In  particular,  these  transactions  must  not.  be  confused  with  those  described  in  sec- 
tion B  above,  where  the  application  of  the  net  income  surplus  of  $35 . 6  million  to  the  retirement  of 


xxvi  DEPARTMENT   OF  FINANCE 

advances  by  the  Dominion  was  described.  The  transactions  in  that  case  were  those  in  which  the 
company  used  available  cash  to  repay  a  creditor  for  loans  previously  made,  whereas  here  we  are 
considering  the  effect  on  the  sole  stockholder  resulting  from  an  improvement  in  the  position  of  a 
wholly-owned  subsidiary.  It  is  true  that  the  creditor  and  the  stockholder  are  one  and  the  same — 
the  Dominion  Government — but  the  distinction  is  clear  nevertheless.  The  increased  value  of  the 
stockholder's  equity  results  automatically  from  the  company's  improved  position,  but  the  repay- 
ment of  the  creditor  depends  on  the  policy  decisions  of  the  company  and  the  Government 
and  on  the  terms  of  the  debt;  it  is  not  necessarily  related  to  the  amount  of  the  surplus. 
It  may  be  some  help  in  understanding  these  complicated  entries  if  we  observe  that  the  net 
effect  is  as  if  the  company  had  turned  over  to  the  Dominion  as  sole  stockholder  the  net 
profit  of  $35-6  million  and  the  net  return  of  capital  amounting  to  $2-2  million,  the  Dominion 
had  re-invested  these  sums  in  the  company,  and  the  company  had  chosen  to  use  $35-6 
million  of  it  to  retire  outstanding  obligations  to  the  Dominion  as  creditor  and  to  use  the 
remainder  for  general  purposes  as  part  of  its  working  capital.  (From  the  point  of  view  of  the 
company  the  retirement  of  interest-bearing  obligations  is  analagous  to  an  investment  in  earn- 
ing assets.)  It  must  be  reiterated  however  that  it  is  only  the  debt  repayment  to  the  Dominion 
that  actually  involved  the  transfer  of  cash;  the  other  entries  are  merely  book  adjustments 
which  show  (by  the  revenue  entry)  that  the  net  improvement  of  the  company's  finances 
accrues  to  the  Dominion  as  sole  equity  owner  and  (by  the  debit  or  expenditure  entries)  that 
the  form  in  which  this  value  has  been  received  is  as  an  increase  in  the  value  of  the  Securities 
Trust  Stock  classed  as  a  non-active  asset. 

It  will  be  noted  that  the  treatment  of  the  adjustment  of  the  C.N.R.  Securities  Trust 
Stock  for  losses  due  to  line  abandonments  has  been  altered  this  year  in  order  to  clarify  it. 
The  net  effect  on  the  value  of  the  Securities  Trust  Stock  and  on  the  budgetary  deficit  is  exactly 
the  same  as  in  the  previous  method,  though  both  total  expenditure  and  total  revenue  are 
reduced  somewhat. 

(6)    Total  Non-War  Expenditure. 

Adding  together  the  amounts  shown  under  the  various  categories  of  expenditure  in  the 
preceding  five  subsections,  we  get  the  total  of  the  so-called  non-war  expenditure — that  is  all 
expenditure  except  charges  to  The  War  Appropriation  Acts.  As  already  seen  in  section  C 
above  the  distinction  is  rather  arbitrary;  nevertheless  dt  has  a  practical  justification  as  a  readily 
available,  easily  understood,  and  reasonably  meaningful  figure.  For  1943-44  it  amounted 
to  $735-2  million;  this  is  shown  in  Table  VIII,  which  also  gives  comparable  figures  for 
the  preceding  fiscal  years  back  to  1938-39,  the  last  pre-war  year. 


PUBLIC    ACCOUNTS 
TABLE  VIII 

Analysis  of  Non-War  Expenditure',  1938-39  to  1943-44 
(In  millions  of  dollars) 


Item 

Fiscal  Years  Ended  March  31 

1944 

1943 

1942 

1941 

1940 

1939 

1 .  Grand  Total  Expenditure 

5,322-3 
4,587-0 

4,387-1 
3,724-2 

1,885-1 
1,339-7 

1,249-6 
752  0 

680-8 
118-3 

553  1 

2    Less  W^ar  Expenditure* 

3.  Total  Non-War  Expenditure' 

735-2 

662-9 

545-4 

497-6 

562-5 

553  1 

Deduct  Uncontrollable  Items' 

17-5 
262  1 
72-9 
17-7 
48-5 

109-9 

01 

37-5 

16-1 
202-5 
73-2 
15-2 
44-7 

108-7 

0-4 

31-3 

9-6 

171-6 

73-7 

13-4 

41-5 

35-5 

0-3 

64-0 

0-1 

145-7 

74-9 

12-2 

38-7 

19-2 

0-2 

42-9 

17-0 

5-5 
29-9 

5.  Public  Debt  Charges 

134-6 
75-7 
12-1 
36-7 

19-2 
13-2 
89-1 
40-1 

133- 1 

6.  Pensions,  Superannuation,  etc.* 

7    National  Revenue  Department 

747 
11-9 

8.  Post  Office  Department 

35-5 

9.  Subsidies,  and  Payments  to  Provinces 

under  Taxation  Agreements 

10.  National  Defence  Department 

21-2 
34-4 

11.  Special  Expenditure                 

71-9 

12.  CNR  Operating  Deficits 

54-3 

13.  Adjustment  of  C.N.R.  Securities  Trust 
Stock  for  Net  Income  Surpluses  and 

37-86 
25-6 

36-1 
29-7 

41 
27-9 

14.  Write-down  of  Assets 

23-3 

3-8 

15.  Total  to  be  Deducted  (4  to  14) 

629-6 

558-1 

441-6 

386-3 

444-0 

440-8 

16.  All  Other  Non-War  Expenditure^  (3-15). 

105-6 

104-8 

103-8 

111-2 

118-5 

112-2 

Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 
'  All  exp)enditure  except  that  charged  to  war  appropriations. 

*  Expenditure  charged  to  war  appropriations. 

*  Including  services  initiated  or  expanded  during  the  war  as  a  matter  of  policy,  such  as  Unemployment  Insurance; 

certain  expenditure  showing  increases  largely  attributable  to  the  war,  such  as  those  of  the  Departments 
of  National  Revenue  and  Post  Office;  contractual  items;  expenditures  classed  as  "Special"  (mostly  for 
relief  purposes);  and  certain  bookkeeping  adjustments. 

*  The  Government's  contribution  and  cost  of  administration. 

» Pensions  to  the  aged  and  blind,  and  administration;  the  government's  contribution  to  Superannuatioi)  Fund 
No.  5,  costs  of  Plans  No.  1,  3,  4,  and  6,  and  administration;  European  War  pensions  (1914-18);  Militia 
Pensions  Act,  1901;  R.C.M.P.  Act  pensions;  and  pensions  to  retired  judges.  There  are  sundry  other 
pensions  paid  by  the  government,  but  their  total  is  relatively  small. 

•Net  after  adjusting  for  line  abandonments;  see  also  footnote  2  to  Table  III,  page  xx.  This  does  not 
affect  the  residual  shown  at  item  16  however. 

^  Controllable  expenditures  not  specially  affected  by  the  war.  Note,  however,  that  the  war  has  increased  the 
costs  of  many  of  the  services  concerned. 


This  table  shows  how  the  figure  for  non-war  expenditures  is  derived,  and  analyzes  it  to 
show  that  after  the  deduction  of  a  relatively  few  uncontrollable  items,  services  initiated  during 
the  war  as  a  matter  of  policy,  and  items  showing  increases  largely  attributable  to  the  w^ar, 
the  remainder  is  only  $105-6  million,  out  of  $735-2  million,  or  14-4  per  cent.  The  deficits  of 
the  Canadian  National  Railways  have  been  included  with  the  uncontrollable  items  in  the 
earlier  years,  as  have  the  adjustments  of  the  C.N.R.  Securities  Trust  Stock  in  later  years. 
Special  expenditures  (relief),  w^hich  have  declined  substantially  since  1938-39  and  1939-40, 
have  also  been  eliminated,  so  that  the  residual  line  (item  16  in  the  table)  represents  the  normal 
expenditures  of  government  and  gives  comparable  figures  for  the  six  fiscal  years.  These  con- 
trollable expenditures  have  fallen  from  $112.2  million  in  1938-39  and  $118.5  million  in  1939-40 
(which  must  be  considered  a  pre-war  year  in  many  respects,  since  the  level  of  non-war  activity 
was  largely  determined  before  the  outbreak  of  hostilities)  to  $105 -6  million  in  1943-44.  It  is 
true  that  they  have  increased  somewhat  in  the  last  two  fiscal  years,  after  reaching  a  low  of 
$103.8  million  in  1941-42,  but  this  increase  is  creditably  small  at  this  stage  of  the  war,  for 
it  must  not  be  forgotten  that  the  war  has  increased  the  costs  of  many  of  the  services  concerned. 


DEPARTMENT   OF  FINANCE 


(7)    War  Expenditure. 


Total  expenditures  charged  during  1943-44  to  the  various  War  Appropriation  Acts  amounted 
to  $4,587  million,  measuring  a  war  effort  of  significant  magnitude  for  a  nation  of  under  12  million 
people.  This  is  an  increase  of  23-2  per  cent  over  the  $3,724-2  million  reached  in  1942-43,  which 
was  itself  a  notable  achievement.  The  figure  for  the  single  year  1943-44  is  two  and  three 
quarter  times  the  total  war  and  demobilization  costs  of  the  Great  War  up  to  March  31,  1920. 

The  Department  of  National  Defence  and  the  Department  of  Munitions  and  Supply- 
accounted  for  $3,316-8  million  of  the  total  war  expenditures  in  1943-44,  or  72-3  per  cent. 
Mutual  Aid  added  another  $912-6  million,  or  19-9  per  cent  of  the  total.  The  remainder  repre- 
sents war  expenditures  of  various  other  departments.  Table  IX  shows  the  more  important 
items  under  the  various  departments,  and  gives  the  comparable  figures  for  preceding  years; 
further  details  for  each  department  will  be  found  in  Part  II  of  this  Report. 


TABLE  IX 

War  Expenditure!,  1939.40  to  1943-44 
(In  millions  of  dollars) 


Item 


Fiscal  Years  Ended  March  31 


1944 


1943 


1942 


1941 


1940 


Expenditures  by  Canadian 
Government  Departments 

Agriculture — 

1.  Freight  assistance  on  western  feed  grains 

2.  Payments  to  increase  the  income  of  farmers  in 

the  spring  wheat  area  of  Western  Canada. . 

3.  Subsidy  on  milk  and  milk  products 

4.  Sundry 


Finance — 

5.  Canadian  Wheat  Board:  Accountable  advances 

for  payment  of  drawback  claims  to  millers  and 
other  manufacturers  of  wheat  products .... 

6.  Comptroller  of  the  Treasury's  office 

7.  Payment  of  premiums  on  purchase  of  Dominion 

of  Canada  Registered  Stock 

8.  Sundry 


Wartime  Prices  and  Trade  Board — 

9.  Administration 

10.  Subsidies  due  to  application  of  order  placing  a 
ceiling  over  all  prices 


Labour — 

11.  National  Selective  Service. 

12.  Sundry 


Mines  and  Resources — 

13.  Prince  Rupert- 

14.  Sundry 


-Terrace — Cedarvale  highway. 


Munitions  and  Supply — 

15.  Administration 

Investment  in  plant  and  equipment: 

Acquisition  of  U.K.  assets 

Other  plant  and  equipment 

Investment     in     production     assets 

capital) 

Sundry 


16. 
17. 
18, 

19. 


(working 


17-8 


29-5 
170 

64-3 


20-5 
8-4 


4-3 


13-7 

81-5 
128 -6 


9-4 
10-3 

19-6 


5-7 
3-7 
9-4 


100 

50 
216-6 

427-7 

28-4 

687-8 


10-3 
2-7 


70 

200 


6-5 

01 

M 


9-3 

67-7 
84-7 


4-7 
121 
16-8 


30 
3-3 
63 


9-5 

200  0 
208-5 

245  0 

16-2 

679-1 


3-8 
16-3 


7-3 

S7-4 


3-9 

8-1 
0-1 


1-4 

3-2 

16-7 


6-6 
6-6 


0-7 
0-8 


4-9 


135-3 

106-6 
5-9 

S5e-7 


4-5 

4-5 


01 


1-7 


1-9 
1-9 


0-3 

0-3 


2-1 


64-9 

12-4 

0-6 

80-0 


1-4 

1-4 


0-4 


0-2 


0-6 


0-1 

0-1 


PUBLIC    ACCOUNTS 
TABLE  IK.— Concluded 


Item 


Fiscal  Years  Ended  March  31 


1944 


1943 


1942 


1941 


National  Defence — Air  Services — • 

20.  Overseas  War  Establishment 

21.  Western  Hemisphere  Operations. 

22.  Air  Training 

23.  Sundry 


National  Defence — Arjny  Services — 

24.  Army  Services 

25.  Inspection  Board  of  the  U.K.  and  Canada. 

26.  Sundry 


National  Defence — Naval  Services — 
27.  Sundry  Services 


National  War  Services — 

28.  War  Charities... 

29.  Sundry 


Pensions  and  National  Health — 

30.  Civil  Defence 

31.  Pensions,  Defence  Forces. . . 

32.  Treatment,  Defence  Forces. 

33.  Sundry 


Public  Works — 
34.  Sundry. 


Royal  Canadian  Mounted  Police 
35.  Sundry 


Trade  and  Commerce — 

36.  Gift  of  wheat  to  Greece. 

37.  Sundry"* 


Transport — 

38.  Acquisition   of   airfields  and  works  from  the 

United  States  Government 

39.  Sundry 


Other  Departments — 
40.  Sundry 


41.  Total  Expenditure  by  Canadian  Government 
Departments 


Aid  to  Allied  Governments 

42.  The  War  Appropriation  (U.K.  Financing)  Act, 

1942 

43.  The     War     Appropriation     (United     Nations 

Mutual  Aid)  Act,  1943 


44.  Total  War  Expenditure. 


383-9 

312-8 

233-9 

01 

9S0-7 


1,312-3 

10-5 

5-9 

1,328-8 

369-6 


10-9 
4-3 

16-2 


1-7 
5-6 
6-5 

4-1 
18-0 


6-5 


4-3 


8-8 
3-4 

l£-2 


66-6 
9-9 

76-5 

3-2 


3,674-4 


912-6 


4,5870 


23-7 

226-6 

366-9 

0-1 

617-2 


1,021-9 

10-9 

4-9 

1,037-8 

210-2 


6-5 
21 

8-6 


5-0 
2-8 
4-2 

2-4 
14-3 


6-9 


3-9 


3-8 
5 -6* 
9-6 


13-3 

109-8 

247-4 

0-1 

370-6 


502-8 
4-9 
3-5 

611-2 


1-2 
20 

3-2 


0-6 
0-9 
2-7 
1-4 
6-6 


4-5 
3-0 


1-2 
1-2 


2,724-2 


1,0000 


3,724-2 


5-2 

5-2 

1-6 


1,339-7 


1,339-7 


5-4 

49-4 

121-5 


176-3 

380-3 

'"'2-9 

383-2 

88-2 


2-4 

2-4 


01 
0-2 
2-1 
0-9 

3-4 


4-9 


0-4 
0-4 


1-5 

1-5 

1-1 


752-0 


752-0 


Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 
^  Charges  to  the  war  appropriations. 
» Less  than  $50,000. 
•»  Included  under  the  Department  of  Trade  and  Commerce;  the  amoimt  was  $3  million. 

*  Included  imder  the  Department  of  Labour;  the  amount  was  $0-2  milUon  in  1940-41  and  $0-1  miUion  in  1939-40. 

*  Includes  National  Research  Council. 

*  Includes  $3  million  advances  for  drawback  claims  to  millers;  for  similar  advances  in  1943-44  see  the  Depart- 

ment of  Finance. 


ixx  DEPARTMENT   OF  FINANCE 

In  interpreting  the  table  it  must  be  clearly  understood  that  the  annual  totals  are  not 
strictly  comparable,  principally  because  the  field  covered  by  the  expenditures  varies  from 
year  to  year.  The  most  important  reason  for  lack  of  comparability  is  that  in  1942-43  and 
1943-44  Canada's  aid  to  Great  Britain  and  other  Allies  took  the  form  of  direct  appropriations 
and  thus  was  included  in  war  expenditure  in  the  sense  here  used,  whereas  in  earlier  years, 
though  very  substantial  assistance  was  indeed  given,  it  took  the  form  of  the  repatriation 
of  securities  and  the  accumulation  of  sterling  balances  in  London  (later  converted  into  a  long- 
term  loan).  There  are  other  factors  which  warrant  mention.  The  first  is  the  acquisition  of 
the  fixed  capital  investment  of  the  United  Kingdom  in  munitions  plants  in  Canada.  This  took 
place  late  in  1942-43,  and  the  greater  part  of  the  payment  ($200  million)  was  made  in  that  year. 
Most  of  the  investment  was  made  by  the  United  Kingdom  in  earlier  fiscal  years,  so  in  reality 
the  major  portion  of  the  repurchase  price  should  be  attributed  to  those  years  rather  than  to 
1942-43  and  1943-44. 

Another  factor  making  for  non-comparability  of  the  totals  from  year  to  year  is  illustrated 
by  the  fact  that  the  expenditures  on  air  training  in  1943-44  were  only  $233-9  million,  com- 
pared with  $366-9  million  in  1942-43  (item  22  of  Table  IX).  This  apparent  decrease  merely 
reflects  the  apportionment  of  costs  as  between  Canada  and  the  United  Kingdom;  the  gross 
expenditure  falling  upon  Canada  in  the  first  instance  in  1943-44  was  $500-5  million,  but 
there  were  certain  adjustments  due  to  sharing  the  expenditure  with  the  United  Kingdom  in 
accordance  with  the  responsibilities  assumed  by  the  two  governments  under  the  terms  of  the' 
agreement.  These  adjustments  relate  in  part  to  previous  fiscal  years,  and  their  net  effect  is 
to  deduct  $266-6  million  from  the  charge  to  the  1943-44  appropriation  and  treat  it  as  a 
recoverable  advance  to  the  government  of  the  United  Kingdom.  (This  charge  to  the  United 
Kingdom's  account  is  partly  offset  by  other  credits  under  the  terms  of  the  agreement.  For 
more  complete  details  on  the  entire  matter  see  Part  II,  page  LL-11).  More  generally,  the 
point  involved  is  that  the  apportionment  of  expenditures  between  the  two  governments  can 
not  always  be  completed  within  each  fiscal  year,  and  thus  net  expenditures  shown  year  by 
year  are  not  strictly  comparable. 

Yet  another  factor  of  non-comparability  appears  in  1943-44.  The  introduction  of  the 
Mutual  Aid  principle  has  meant  that  the  United  Kingdom  and  certain  others  of  the  Allies 
have  ceased  to  be  direct  contractors  for  the  purchase  of  munitions  in  Canada  (except  for  rela- 
tively few  contracts  continued  on  the  previous  basis  for  administrative  or  other  reasons),  being 
replaced  by  the  Canadian  Mutual  Aid  Board.  The  working  capital  formerly  provided  by  these 
countries  is  now  provided  by  the  Department  of  Munitions  and  Supply,  which  explains  a  sub- 
stantial part  of  the  increase  in  working  capital  provided  in  1943-44  (item  18  of  Table  IX) ; 
as  in  the  case  of  the  acquisition  of  the  fixed  capital  investment  of  the  United  Kingdom  in 
munition  plants,  a  large  portion  of  this  added  expenditure  is  really  attributable  to  previous 
years.  Of  course  the  continued  expansion  of  munitions  production  during  the  year  is  also 
responsible  for  a  large  part  of  this  increase  in  working  capital  supplied  by  the  Department 
of  Munitions  and  Supply,  but  due  to  the  very  nature  of  working  capital,  which  largely  repre- 
sents goods  in  process,  it  is  not  possible  to  make  a  satisfactory  apportionment  of  the  increase 
as  between  these  factors. 

Summing  up  this  discussion  of  the  interpretation  of  the  yearly  figures,  and  putting  the 
whole  matter  more  generally,  it  is  probably  sufficient  to  say  that  "war  expenditure"  as  used 
here  must  not  be  confused  with  total  war  requirements  during  any  fiscal  year.  The  prosecu- 
tion of  the  war  requires  many  outlays  besiides  those  technically  known  as  "expenditure" — 
outlays  which  will  be  recovered  later,  or  which  reduce  previously  existing  liabilities — and  it  is 
the  total  of  these  outlays  that  must  be  considered  when  comparing  the  immediate  financial 
burden  in  successive  years. 

In  addition  to  the  points  brought  out  in  the  preceding  paragraphs,  perhaps  the  only  item 
in  Table  IX  calling  for  comment  is  item  20 — the  expenditures  of  the  Air  Force  on  its  overseas 
war  establishment.  This  amounted  to  $383-9  million  in  1943-44,  compared  w^ith  only  $23-7 
million  in  the  previous  year,  an  increase  of  $360-2  million.  Of  this  increase,  $307-4  million 
is  in  squadron  maintenance  and  $49-9  million  is  in  pay  and  allowances.  The  former  is  largely 
explained  by  the  very  substantial  increase*  in  the  number  of  squadrons  which  the  Dominion 
has  organized  as  R.C.A.F.  squadrons  and  for  which  it  has  assumed  financial  responsibility, 
and  the  latter  by  the  Dominion  assuming  responsibility  for  the  pay  of  all  R.C.A.F.  personnel 
overseas. 

Discussion  of  Canada's  war  expenditures  would  be  incomplete  however  without  reference 
to  the  Mutual  Aid  program.    Out  of  the  $1,000  million  appropriated  for  this  purpose  in  1943- 


PUBLIC    ACCOUNTS  xxxi 

44,  $912-6  million  was  spent  by  March  31,  1944.  Of  this  amount  $723-8  million  was  for 
the  United  Kingdom,  $21  million  for  Australia,  $0-9  million  for  the  British  West  Indies,  and 
$0-5  million  for  India.  Expenditures  for  Russia  were  $23-3  million,  and  for  China  $4-1 
million  despite  the  difficulties  of  transportation  to  that  country.  The  remainder,  except  for 
a  relatively  small  sum  ($25,472.14)  for  administrative  expenses,  was  spent  for  goods  that  were 
still  in  transit  at  March  31,  and  not  finally  allocated  among  the  recipient  nations.  Table  X 
gives  some  further  details  as  to  both  the  distribution  among  countries  and  the  type  of  aid 
involved  in  each  case. 


TABLE  X 

Analysis  of  Mtjtual  Aid  Expendittjhe*  in  1943-44 
(In  thousands  of  dollars) 

Item 

United 
King- 
dom 

Australia 

India 

British 
West 
Indies 

U.S.S.R. 

China 

In 
Transit 

Total 

Munitions — 

34,532 

81,139 
43.522 
12,275 
61,262 
80,342 

159,047 
12,298 
59,703 

742 

556 
t 

102 

1 
6 

1,300 

35, 274 

Automotive  equipment  and  mechani- 

702 

617 

4.134 

11 

22 

1,143 

159 
93 

129,713 
5,082 

212,269 

Tanks  and  other  fighting  equipment. 

49  314 

16,511 

364 
2.346 

61,638 

3.480 

86  195 

Merchant    vessels— construction,    re- 

161  490 

105 
554 

12,403 

Miscellaneous  equipment  and  stores. . 

3,788 

1 

211 

2.970 
6.821 
3.951 

1.129 

68  145 

6,822 

3,097 

822 

6,681 

7,259 

Locomotives  and  railway  rolling  stock 
Freight         .          

822 

601 

119 

11 

190 

7,601 

554,719 

7.308 

20,491 

4.102 

139,124 

725,744 

Food  and  Farm  Products— 

89.612 

7,569 

18.535 

44,396 

8,922 

89,612 

Fish                             

7,569 

18,535 

482 

874 

2,791 

48,544 

8,922 

Total  Food,  etc 

169,035 

482 

874 

2.791 

173,182 

Services— 
Training  of  Airmen  under  the  B.C.A.- 
TP           .          •        

13.652 

13,652 

Total  Aid,  excluding  administration. . . 

723,754 

20.960 

482 

874 

23,282 

4.102 

139, 124 

912,578 

25 

Grand  Total    .              

912,603 

Note:    Due  lo  rounding  off  the  items  may  not  add  exactly  to  the  totals  shown. 

•  Expenditure  under  The  War  Appropriation  (United  Nations  Mutual  Aid)  Act,  1943. 

*  Less  than  S500. 


F.  ANALYSIS  OF  REVENUE. 

(1)    Comparison  with  Earlier  Fiscal  Years. 

Revenue  receipts  in  the  fiscal  year  1943-44  reached  an  unprecedented  height.  The  inten- 
sified activity  of  the  war  production  program,  the  accompanying  sustained  high  level  of  employ- 
ment and  incomes,  and  the  high  rates  of  taxation  imposed  under  the  war  budgets  were  the 
principal  causes  contributing  to  the  attainment  of  a  revenue  total  never  before  reached- 

Revenue  for  the  year,  classified  by  major  categories,  is  presented  in  Table  XI,  with  corre- 
sponding figures  for  the  five  previous  fiscal  years  and  the  aggregate  of  the  six  years  of  the  war 
and  rehabilitation  period  beginning  April  1,  1914,  and  ending  March  31,  1920. 


Kii  DEPARTMENT   OF  FINANCE 

TABLE  XI 

Revenue  by  Major  Classifications,  1943-44  Compared  with  the  Five  Previous  Fiscal  Years  and  the 
Aggregate  of  the  Six  Fiscal  Years  Ended  March  31,  1920 
(In  millions  of  dollars) 


Item 

Fiscal  years  ended  March  31 

Six  fiscal 
years 

1944 

1943 

1942 

1941 

1940 

1939 

ended 

March  31, 

1920 

Tax  Revenue — 

1.  Direct 

1,480-51 
956-3 

1,308-01 

758-7 

652-4 
708-5 

272-1 
506-0 

134-4 
333-8 

142-0 
294-2 

140-5 

2.  Indirect 

980-4 

3.  Total  Tax  Revenue 

2,436-8 
133-3 

2,066-7 
116-1 

1,360-9 
102-9 

778-2 
81-6 

468-2 
73-4 

436-3 
61-8 

1,120-9 

4.  Non-tax  Revenue 

340-5 

5.  Total  Ordinary  Revenue 

6.  Special  and  other  receipts 

2,570-1 
194-9 

2,182-8 
57-5^ 

1,463-8 
19-6'' 

859-8 
4-8* 

541-6 
20-52 

498-0 

4-22 

1,461-4 

7.  Orand  Total  Revenue 

2,765-0' 

2,240-3' 

1,483-5  3 

864-6' 

562-1' 

502-2' 

1,461-4 

Note:  Due  to  rounding  off,  the  columns  may  not  add  exactly  to  the  totals  shown. 

1  After  deducting  $70-0  million  of  refundable  taxes  in  1942-43  and  $155-0  million  in  1943-44. 

2  Revised  to  be  comparable  with  the  presentation  used  in  1943-44,  by  netting  the  adjustments  affecting  the 
Canadian  National  Railways  Securities  Trust  Stock;  see  also  page  xxvi.  The  figures  for  1938-39  and  1939-40  are 
unchanged  from  those  previously  used. 

'  After  deducting  refundable  taxes  in  1942-43  and  1943-44,  and  after  adjusting  the  years  1938-39  to  1942-43  to 
be  comparable  with  1943-44  in  respect  of  adjustments  in  the  Canadian  National  Railways  Securities  Trust  Stock. 

It  will  be  observed  that  total  revenue  in  the  fiscal  year  1943-44,  after  deducting  taxes 
refundable  after  the  war  under  the  Income  and  Excess  Profits  Tax  Acts,  was  over  five  times 
as  large  as  the  revenue  of  the  pre-war  fiscal  year  1938-39  and  was  almost  double  the  revenue 
of  the  w^hole  of  the  period  encompassed  by  the  fiscal  years  1914-15  to  1919-20  inclusive. 

It  is  also  a  noteworthy  feature  of  this  comparison  that  tax  revenues  continue  to  show 
an  increasing  emphasis  on  direct  taxation  and  a  decreasing  proportion  from  indirect  taxation. 
The  significance  of  this  tendency  will  be  more  fully  discussed  in  later  paragraphs. 

(2)   Detailed  Statement  of  Revenue,  1943-44. 

In  Table  XII  revenue  receipts  of  the  year  are  compared  in  detail  with  ihose  of  the  five 
previous  fiscal  years.  Because  it  is  desired  to  itemize  the  sources  of  revenue  in  considerable 
detail,  the  figures  given  in  this  table  are  to  the  nearest  thousand  dollars. 


fc 


PUBLIC    ACCOUNTS 
TABLE  XII 

Revenue  Receipts  by  Sources,  1938-39  to  1943-44 
(In  thousands  of  dollars) 


Item 


Fiscal  years  ended  March  31 


1944 


1943 


1942  1941  1940         1939 


Tax  Revenue — 
Direct  Taxes — 

Direct  Taxes  on  Incomes — 

1.  Individual  Income  Tax,  including  Na- 
tional Defence  Tax 

2.  Tax  on  Interest  and  Dividends 

3.  Taxes  on  Rents  and  Royalties 

4.  Corporation  Income  Tax 

5.  Excess  Profits  Tax 

6.  Total  Direct  Taxes  on  Incomes 

7.  Succession  Duties 

8.  Total  Direct  Taxes 

Indirect  Taxes — 

9.  Customs  Import  Duties 

Excise  Duties — 

10.  Spirits,  malt,  etc 

11.  Cigars,  cigarettes  and  tobacco 

12.  Licences 

13.  Less  Refunds 

14.  Total  Excise  Duties 

Excise  Taxes — 

Taxes  on  Commodities — 

15.  Sales  Tax 

16.  War  Exchange  Tax 

17.  Automobiles,  rubber  tires  and  tubes 

18.  Beverages 

19.  Candy  and  chewing  gum 

20.  Cigars,  cigarettes  and  tobacco 

21.  Cigarette  papers  and  tubes 

22.  Electric  and  gas  appliances 

23.  Furs 

24.  Gasohne 

25.  Matches  and  lighters 

26.  Phonographs,  radios  and  tubes 

27.  Special  excise  on  importations 

28.  Sugar 

29.  Toilet  preparations  and  soaps 

30.  Tnmks,  bags,  luggage,  etc 

31.  Wines 

32.  Sundry 

Taxes  on  Amusements  and  Services — 

33.  Amusements 

3^.  Tax  on  pari-mutuel  bets 

35.  Transportation  and  communication. . . . 

36.  Stamps,  including  payment  of  taxes 
on  jewellery,  chinaware,  cabaret 
attendance,  etc 

37.  Licences,  interest  and  miscellaneous .... 

38.  Less  refunds 

39.  Total  Excise  Taxes 

Other  Taxes — 

40.  Chartered  bank  note  circulation 

41.  Insurance  Companies 

42.  Miscellaneous 

43.  Total  Indirect  Taxes  (9+14-|-39-|-40+- 
41+42) 

44.      Total  Revenue  from  Taxes  (8+43) 

19069— 3-A 


698,435 

25,671 

1,272 

311,379 

428,718 2 


484,138 

26,711 

1,370 

347,970 

434,5812 


296,139 

26,643 

1,626 

185,836 

135,168 


103,535 

12,282 

760 

131,566 
23,995 


45,407 
11,122 


46,937 
9,903 


77,920 


85,186 


1,465,475 
15,020 


1,294,770 
13,273 


645,412 
6,957 


272,138 


134,449 


142,026 


1,480,495 


1,308,043 


652,369 


272,138 


134,449 


142,026 


167,882 


65,922 

79,906 

37 

-3,741 


339,256 

118,913 

6,000 

19,059 

12,602 

54,688 

6,159 

3,302 

4,199 

24,930 

2^874 

491 

508 

13,048 

5,327 

4,170 

1,710 

2,579 


12,019 

1,683 

22,379 


16,734 

331 

-34,342 

638,619 

457 

6,481 

753 


118,963 


65,594 

76,372 

38 

-3,283 

138,721 


250,478 

94,553 
3,062 

14,119 
8,185 

26,295 
5,056 
5,306 
3,170 

24,898 

2,855 

1,191 

480 

14,950 
4,542 
2,187 
2,007 
1,938 


10,778 

1,287 

16,083 


12,586 

255 

-17,549 

438,712 

665 

10,893 

723 


142,392 


46,776 

65,050 

40 

-1,775 

110,091 


246,553 

100,874 

16,742 

6,247 


130,757 


34,140 

55,417 

45 

-994 

88,608 


184,536 
61,932 
11,206 


104,301 


21,267 

40,557 

35 

-827 
61,032 


141,121 


78,751 


18,530 

33,225 

34 

-475 

61,314 


125,927 


1,568 


1,343 


333 
3,948 
8,470 


245 
3,356 

1,886 


130 

1,879 


125 
1,450 


24,752 

2,766 

2,361 

861 

22,009 
3,539 


2,173 
1,289 
1,008 
11,894 
1,542 


2,135 


1,819 


1,979 

12,302 

1,371 


16,691 

11,004 

1,249 


1,445 
877 


7,710 
1,082 
8,131 


4,893 

202 

-10,370 

463,425 

786 

1,148 

702 


658 
682 


420 
312 


230 
235 


1,848 


4,574 

173 

4,835 

284,167 

898 
972 
636 


1,657 


4,667 

162 

-3,675 

166,028 

949 
926 
540 


1,640 


4,746 
139 

-3,787 
161,711 

1,014 
891 
547 


956,316 


758,677 


708,644 


606,038 


333,776 


294,228 


2,436,811 


2,066,720 


1,360,913 


778,176 


468,226 


436,254 


DEPARTMENT   OF  FINANCE 


TABLE  XII— Concluded 
(In  thousands  of  dollars) 


Item 

Fiscal  years  ended  March  31 

1944 

1943 

1942 

1941 

1940 

1939 

Non-tax  Revenue — 
45.  Post  Office 

61,071 

48,281 

8,732 

2,154 

13,045 

48,869 

41,242 

5,883 

395 

19,690 

45,994 
25,826 
4,767 
11,855 
14,469 

40,383 

17,902 

6,266 

6,107 

10,921 

36,729 

14,617 

3,756 

7,939 

10,351 

35  288 

46.  Return  on  Investments 

14  532 

47.  Bullion  and  coinage 

2  052 

48.  Premium,  discount  and  exchange 

477 

49.  Other 

9  414 

50.      Total  Non-tax  Revenue 

133,283 

116,079 

102,911 

81,579 

73,392 

61  763 

51.      Total  Ordinary  Revenue  (44+50) 

2,570,094 

2,182,799 

1,463,824 

859,755 

541,617 

498,017 

Special  Receipts  and  Credits — 
Consolidated  Deficit  Account — 

52.  Refunds   of   previous  years'   Special   Ex- 
penditure  

221 

98,918 

216 

2,971 

37,838 

53,448 

26 

193,638 

93 

239 

18,651 

275 

6,660 
31,560' 

102 

16,384 

459 

78 
1,542 
1,410 

153 

1  232 

53.  Special  Receipts — War  Appropriation  Acts 

54.  War  Donations 

11 

55.  Canadian    Wheat    Board — Reduction    in 
Reserve  Account 

56.  Canadian  National  Railways — Net  credit 
due  to  increase  in  Canadian  National  Rail- 
ways Securities  Trust  Stock  (contra) 

67.  Previous  years'  war  expenditure  on  invest- 
ment in  Crown  plants  transferred  to  Active 
Assets 

1,576 3 

1,695  3 

4 

4 

58.  Other 

1 

67,386 

102 

4 

4,729 

20 

'"m 

21 

24 

69.      Total  Consolidated  Deficit  Account .... 

Capital  and  Non-active  Accounts — 
Capital  Accounts — 

60.  Refunds  of  previous  years'  expenditure. 

61.  Net  insurance  proceeds  on  the  P.E.I. 
Car  Ferry 

18,521 

38 
984 

33 

1,256 
40 

Non-active  Accounts — 
62.  National  Harbours  Board,  reduction  of 
indebtedness 

15 

63.  Canadian  Government  Merchant  Marine 
Ltd— balance  in  contingency  reserve 

1 

64.  Canadian  National  (West  Indies)  Steam- 
ships, Limited,  reduction  of  indebtedness. 

164 

1,000 

29 

65.  Canadian  Pacific  Railway — repayment 
of     loan    made     under     Unemployment 
Relief  Act,  1932 

Write-downs  to  Consolidated  Deficit  Account — 
66.  Seed  Grain  and  Relief  Loans 

42 

58 

46 

10 
17,682 

18 

67.  Relief   Loans   to   Province   of   Saskat- 
chewan   

68.  Soldier  and  General  Land  Settlement 
Loans 

127 

69.  Canadian  National  Railways  Securities 
Trust  Stock — Line  abandonments 

70.  Total  Capital  and  Non-active  Accoimts 

i 

1,286 

5 

159 

6 

1,113 

s 
67 

2,600* 

20,313 

2,713* 

2,898 

71.   Total    Special    Receipts    and    Credits 

194,924 

57,545 

19,634 

4,796 

20,477 

4,154 

72.      Grand  Total  Revenue 

2,765,018 

2,240,344 

1,483,458 

864,551 

562,094 

502,171 

«  Excluding  the  estimated  refundable  portion  of  $50,000,000  in  1942-43  and  $115,000,000  in  1943-44. 
«  Excluding  the  estimated  refundable  portion  of  $20,000,000  in  1942-43  and  $40,000,000  in  1943-44. 

*  Revised  to  be  comparable  to  the  presentation  used  in  1943-44,  by  netting  the  adjustments  affecting  the  Canadian 
National  Railways  Securities  Trust  Stock.     See  also  page  XXVI. 

*  As  there  were  no  increases  in  the  Canadian  National  Railways  Securities  Trust  Stock  in  1938-39  or  1939-40, 
the  losses  on  line  abandonments  could  not  be  netted  against  them. 

*  Netted  out  in  item  56.    See  also  page  XXVI. 


PUBLIC   ACCOUNTS 

(3)    Direct  Taxes  on  Incomes. 

During  the  war  period  primary  emphasis  has  been  placed  on  the  direct  taxation  of 
incomes,  both  personal  and  corporate.  Taxation  of  personal  incomes  is  recognized  as  being 
the  most  equitable  type  of  taxation,  as  it  takes  into  account  the  ability  to  pay  as  indicated 
by  the  amount  of  income  and  the  family  responsibilities  of  the  taxpayer.  The  wartime  fiscal 
program  has  also  placed  strong  emphasis  on  taxation  of  corporate  incomes,  both  through  the 
excess  profits  tax  and  the  normal  corporation  income  tax,  in  order  to  assure  that  no  abnormal 
or  unreasonable  profits  should  be  derived  from  production  for  the  war  effort. 

In  the  fiscal  year  1943-44,  revenue  from  direct  taxes  represented  about  two-thirds  of  the 
total  tax  revenue,  as  compared  with  about  one-third  in  the  last  pre-war  year.  In  amount, 
such  revenue  had  increased  to  a  figure  over  ten  times  as  large  as  that  of  the  fiscal  year  1938-39. 

(a)    Taxes  on  Personal  Incomes. 

Revenue  from  the  income  tax  on  personal  incomes,  now  the  largest  single  source  of  tax 
revenue,  amounted  to  $698-4  million,  after  deducting  the  refundable  savings  portion.  This 
yield  was  44  per  cent  in  excess  of  the  corresponding  revenue  of  the  previous  fiscal  year,  an 
increase  which  was  the  result  of  the  rising  level  of  national  income  under  the  stimulus  of  the  war 
production  program,  and  the  payment  of  taxes  at  the  high  rates  adopted  under  the  1942  budget. 
The  adoption  of  the  "pay  as  you  go"  plan  of  income  tax  collection  and  its  application  to 
1943  taxes  also  resulted  in  some  increase  in  revenue  over  the  previous  year.  This  increase  arose 
from  the  collection  of  tax  from  the  current  high  income  level  of  1943,  the  payment  of  the 
balance  of  1942  liability  in  the  same  year  the  1943  taxes  were  being  paid  and  the  higher 
proportion  of  tax  liability  w-ithheld  at  the  source  under  the  new  system  of  withholding. 

At  the  present  time  it  is  estimated  that  the  savings  portion  of  personal  income  taxes 
levied  against  1943  incomes  and  repayable  to  the  taxpayer  after  the  end  of  the  war  is  in  the 
neighbourhood  of  $110  million.  It  was  estimated  in  the  previous  year  that  the  corresponding, 
amount  in  relation  to  1942  incomes  would  be  $50  million,  which,  on  the  basis  of  more  com- 
plete infomiation,  has  been  increased  by  an  additional  amount  of  $5  million.  These  amounts^ 
taken  together  thus  give  an  estimate  of  the  total  amount  refundable  on  the  Dominion's  books, 
at  the  end  of  the  fiscal  year  1943-44  of  $165  million  repayable  after  the  war  in  respect  of 
the  1942  and  1943  taxation  years. 

Throughout  the  fiscal  year  the  Tax  Agreements  between  the  Dominion  and  provincial 
governments  remained  in  effect.  These  Agreements,  discussed  on  pages  xxxiii  and  xxxiv  of 
the  Introduction  to  the  1942-43  Public  Accounts,  in  very  substantial  degree  made  possible  the 
raising  of  personal  income  tax  rates  to  the  levels  imposed  in  the  budget  of  June,  1942. 

(6)  Taxes  on  Interest,  Dividends,  Rents  and  Royalties. 

Revenue  shown  under  the  headings  "Tax  on  Interest  and  Diyidends"  and  "Tax  on  Rents 
and  Royalties"  represents  the  yield  of  the  special  taxes  imposed  on  certain  incomes  under 
Section  9B  of  the  Income  War  Tax  Act.  The  greater  part  of  this  revenue  in  the  fiscal  year 
1943-44  was  derived  from  the  15  per  cent  tax  levied  on  dividends  and  interest  paid  to  non- 
residents of  Canada. 

(c)  Corporation  Income  Tax  and  Excess  Profits  Tax. 

Throughout  the  war  period  corporation  profits  have  been  subject  to  the  corporation  income 
tax,  which  was  a  part  of  the  pre-war  tax  system,  and  in  addition  to  the  excess  profits  tax, 
which  was  introduced  after  the  outbreak  of  war.  The  rate  of  corporation  income  tax  has  been 
18  per  cent  during  the  war  years,  compared  with  the  immediate  pre-war  rate  of  15  per  cent. 

The  excess  profits  tax,  which  applies  to  individuals  and  partnerships  in  business  as  well 
as  to  corporations,  has  been  revised  upward  by  successive  steps  during  the  war  period  and 
the  revenue  of  the  year  under  review  reflects  the  revisions  introduced  in  1942.  The  budget 
of  June,  1942,  not  only  increased  the  rate  of  excess  profits  tax  (basically  the  increase  was  from 
a  75  per  cent  rate  to  a  rate  of  100  per  cent)  effective  from  July  1,  1942,  but  also  provided  for 
compulsory  monthly  instalment  payments  of  both  corporation  income  tax  and  excess  profits- 
tax  to  commence  on  the  same  date.  Thus  throughout  the  entire  fiscal  year  1943-44  corpora- 
tions paid  their  taxes  on  a  monthly  payment  schedule  rather  than  in  one  sum  as  was  gener- 
ally the  case  in  previous  years.  Revenue  from  the  corporation  tax  proper  declined  somewhat 
from  1942-43  however,  because  of  the  overlapping  that  had  occurred  in  that  year  with  the 
introduction  of  the  monthly  payment  plan. 

In  summary,  the  rates  of  tax  which  have  applied  to  corporation  incomes  since  July  1,  1942^ 
have  been  as  follows: 
19059— 3i-A 


xxxvi  DEPARTMENT   OF  FINANCE 

(1)  Under  the  corporation  income  tax,  18  per  cent  of  total  profits;  and 

(2)  Under  the  excess  profits  tax,  12  per  cent  of  total  profits,  plus  the  greater  of  (a)  a  further 
10  per  cent  of  total  profits  or  (6)   100  per  cent  of  excess  profits. 

The  net  effect  of  these  provisions  in  their  practical  application  is  that  every  corporation  which 
has  earned  profits  not  exceeding  an  amount  equal  to  116|  per  cent  of  its  standard  profits  (basic- 
ally, average  profits  of  the  years  1936  to  1939  inclusive)  pays  a  tax  rate  of  40  per  cent  on  such 
profits,  while  every  corporation  which  has  had  profits  exceeding  116f  per  cent  of  its  standard 
profits  pays  a  rate  of  30  per  cent  on  an  amount  of  profits  equal  to  its  standard  profit  and  100 
per  cent  of  profits  in  excess  of  standard  profit.  Stated  in  other  terms,  no  corporation  is  allowed 
to  retain  more  than  70  per  cent  of  its  pre-war  standard  profit  before  tax. 

Where  the  100  per  cent  rate  is  effective,  however,  a  post-war  tax  refund  will  be  given  equal 
to  20  per  cent  of  the  amount  by  which  current  profits  exceed  116f  per  cent  of  standard  profits. 
In  respect  of  the  fiscal  year  1943-44  it  is  estimated  that  an  amount  of  $40  million  of  excess 
profits  tax  collections  will  be  refundable  after  the  war. 

(4)  Succession  Duties. 

In  1941  the  Dominion  Government  entered  the  field  of  succession  duties  for  t'he  first  time. 
The  rates  under  the  Dominion  Act  were  formulated  in  the  light  of  the  existing  provincial  rates 
and  taken  in  combination  with  the  latter  result  in  a  total  tax  of  about  the  same  general  severity 
as  the  British  death  duties. 

Revenue  from  this  source  had  not  reached  by  the  end  of  the  fiscal  year  1943-44  the  amount 
which  had  been  anticipated.  It  is  thought,  however,  that  the  amortization  of  payments  over 
a  number  of  years  has  resulted  in  lower  initial  revenues  than  expected,  and  that  over  a  period  of 
years  there  will  be  a  gradually  increasing  revenue  from  this  source. 

(5)  Indirect  Taxes. 
f(a)   Customs  Duties. 

Hevenue  from  Customs  duties  for  the  fiscal  year  1943-44  was  $167-9  million,  which  com- 
pares with  receipts  of  $119-0  million  from  this  source  during  the  preceding  fiscal  year,  an  increase 
>of  $48-9  million  or  41  per  cent. 

Prior  to  April  1,  1943,  importations  into  Canada  or  purchases  in  Canada  by  or  on  behalf 
nf  allied  governments  were  granted  exemption  from  customs  duty  and  as  well  from  sales  tax, 
excise  taxes  and  any  other  taxes  that  would  normally  have  applied,  although  purchases  by  the 
Canadian  Government  for  its  own  account  were  subject  in  full  to  all  applicable  taxes.  With 
the  adoption  of  the  Mutual  Aid  Program,  the  Canadian  Government  became  the  purchaser 
of  a  substantial  amount  of  the  munitions  and  other  war  supplies  procured  in  Canada  for  .the 
Use  of  other  governments.  During  the  fiscal  year  1943-44,  therefore,  only  those  supplies  which 
were  purchased  for  cash  in  Canada  by  allied  governments  were  eligible  for  tax  exemption  and 
this  exemption  was  granted  by  a  refund  of  duties  or  taxes  included  in  the  purchase  price.  The 
effect  of  this  change  in  procedure  was  to  bring  within  the  scope  of  taxation  a  substantial 
volume  of  war  supplies  previously  exempt  from  tax,  which  was  the  principal  factor  explaining 
the  extent  to  which  revenues  from  customs  duties  during  the  year  were  substantially  higher 
than  revenues  of  the  preceding  year.  It  should  be  pointed  out  that  when  the  books  of  the 
fiscal  year  1943-44  were. closed  there  were  outstanding  substantial  arrears  of  refunds  to  Allied 
Governments  in  respect  of  duties  and  taxes  included  in  the  price  of  munitions  for  which  they 
had  paid  in  cash.  Since  the  amount  of  such  arrears  of  refunds  had  not  been  determined  at  the 
end  of  the  1943-44  fiscal  period  it  was  not  possible  to  take  them  into  the  accounts  of  that  year. 
However,  it  is  anticipated  that  during  the  course  of  the  1944-45  fiscal  period  refunds  of  these 
taxes  and  duties  will  be  completed  and  will  be  dealt  with  in  the  public  accounts  for  that  year. 

(6)   Excise  Duties. 

Excise  duties  are  levied  exclusively  on  alcoholic  beverages  and  tobacco  products.  Rev- 
enue from  this  source  in  the  fiscal  year  1943-44  amounted  to  $142-1  million,  some  $3-4  million 
in  excess  of  the  previous  year,  which  increase  arose  almost  entirely  from  higher  consumption 
of  cigarettes  and  tobacco,  particularly  cigarettes,  in  respect  of  which  the  increase  was  some 
5  per  cent  over  the  peak  figure  of  the  previous  year.  The  extent  of  the  smokers'  contribution 
to  the  Federal  Treasury  is  indicated  by  the  fact  that  revenue  from  tobacco  products,  taking 
account  of  the  additional  taxes  imposed  under  the  Special  War  Revenue  Act  on  tobacco,  cigars, 
cigarettes  and  on  cigarette  papers  and  tubes,  amounted  in  the  fiscal  year  1943-44  to  $140-8 


PUBLIC    ACCOUNTS  xxxvii 

million,  or  a  sum  equal  to  almost  one-third  of  the  total  tax  revenue  of  the  government  in  the 
last  pre-war  year,  1938-39. 

Revenue  from  alcoholic  beverages  would  have  shown  some  decline  from  the  previous  year 
because  of  the  restrictions  on  consumption  had  it  not  been  for  the  fact  that  the  increased  ratea 
of  tax  imposed  in  the  budget  of  June  23,  1942,  were  in  effect  during  the  whole  of  the  fiscal 
year  1943-44  but  for  only  about  nine  months  in  the  fiscal  year  1942-43. 

(c)    Excise  Taxes. 

The  term  "excise  taxes"  refers  in  general  to  the  group  of  some  fifty  or  more  taxes  imposed 
under  the  Special  War  Revenue  Act.  Many  of  the  taxes  in  effect  in  the  year  under  review 
were  levied  prior  to  the  war,  although  for  the  most  part  at  lower  rates.  On  the  other  hand 
several  new  taxes  have  been  introduced,  designed  principally  to  discourage  spending  either  as 
a  part  of  the  anti-inflation  program  or  to  conserve  materials  and  ser\nces  in  short  supply. 
Revenue  under  this  heading  in  the  fiscal  year  1943-44  amounted,  after  deducting  refunds, 
to  $638-6  million,  or  $149-9  million  in  excess  of  that  for  the  previous  year.  Of  this  increase 
the  larger  part  is  attributable  to  the  sales  tax  and  the  war  exchange  tax,  which  both  produced 
revenues  larger  than  those  of  the  previous  year,  in  considerable  part  because  of  the  change  in 
tax  procedure  resulting  from  the  Mutual  Aid  Program  which  has  already  been  discussed  above 
in  the  section  on  Customs  Duties.  It  is  now  estimated  that  these  two  taxes  contributed  almost. 
$96-3  million  to  the  increase  in  total  revenue. 

The  balance  of  the  increase  over  the  previous  year  arose  from  the  variety  of  taxes  on  goods 
and  services  of  domestic  consumption,  in  the  case  of  many  of  which  the  rates  either  were 
increased  in  the  Budget  of  March  2,  1943,  or  were  increased  in  the  Budget  of  June  23,  1942,  and 
were  effective  during  the  full  twelve  months  of  the  fiscal  year  1943-44,  as  contrasted  with  about 
nine  months  of  the  previous  fiscal  year.  These  taxes  as  a  group  yielded  $214-8  million, 
exceeding  the  revenue  of  the  previous  year  by  $53-6  million.  The  major  increases  arose  under 
the  following  headings  (the  amount  shown  is  the  increase  in  1943-44  over  1942-43) : — 

1.  Cigars,  cigarettes  and  tobacco $28,393,000 

2.  Transportation  and  communication 6,296,000 

3.  Beverages  (soft  drinks)   4,940,000 

4.  Candy  and  chewing  gum 4,418,000 

5.  Stamps,  etc.,  including  payment  of  taxes  on  jewellery,  chinaware,  cabaret 

attendance,  etc 4,148,000 

6.  Tires  and  tubes 4,009,000 

7.  Purses,  bags,  trunks,  etc 1,983,000 

8.  Amusements  and  pari-mutuel  bets 1,637,000 

On  the  other  hand,  the  yield  of  excise  taxes  on  certain  commodities  suffered  some  reduction 
due  to  curtailment  of  production  or  to  rationing  of  domestic  consumption.  These  sources  of  rev- 
enue, and  the  amounts  by  which  the  yields  decreased  as  compared  with  receipts  during  the  pre- 
ceding fiscal  year,  were  as  follows: — 

1.  Electric  and  gas  appliances $2,004,000 

2.  Sugar    1,903,000 

3.  Phonographs,  radios  and  tubes 700,000 

4.  Wines  297,000 

(6)  Other  Taxes.  '? 

The  tax  on  the  note  circulation  of  the  chartered  banks  is  relatively  unimportant  and  vi 
declining  from  year  to  year  with  the  reduction  in  the  outstanding  amount  of  chartered  bank 
notes.  The  tax  on  insurance  companies  is  based  on  net  premium  income.  Revenue  from  this 
source  declined  from  that  shown  in  the  previous  fiscal  year  due  to  arrangements  made  under  the 
Dominion-Provincial  Tax  Agreements  which  had  the  effect  of  bringing  collections  for  two  years 
into  revenue  of  the  fiscal  year  1942-43. 

(7)  Non-tax  Revenue. 
(a)  General. 

In  addition  to  receipts  from  taxes,  there  are  other  revenues  which  are  included  in  Ordinary 
Revenue  in  the  Dominion's  accounts.  These  non-tax  revenues- totalled  $133-3  million  in  1943- 
44  as  compared  with  $116-1  million  in  the  previous  year  and  with  $61-8  million  in  the  imme- 
diate pre-war  year. 


xxxvlil  DEPARTMENT   OF   FINANCE 

The  two  main  revenue  producers  in  this  category  are  the  Post  Office  and  the  Dominion's 
portfolio  of  investments.  With  the  one  cent  increase  in  letter  rates  ejffective  April  1,  1943,  and 
expanding  business  activity  and  incomes,  post  office  receipts  have  risen  from  $35-3  million 
in  the  last  pre-war  year  to  $61  •  1  million  in  the  year  under  review,  although  as  will  be  evident 
from  the  details  given  in  Part  II  of  this  Report,  post  office  expenditures  have  also  shown  a 
steady  increase.  Return  on  investments,  that  is  to  say,  interest,  dividends  and  profits  received 
in  respect  of  loans,  advances,  securities  and  other  investments  included  amongst  the  Dominion's 
assets,  increased  from  $14-5  million  in  1938-39  and  $41-2  million  in  1942-43  to  $48-3  million 
in  1943-44.  Details  in  regard  to  these  and  other  items  of  Non-tax  Revenue  will  be  found  under 
the  appropriate  departments  in  Part  II. 

(6)   Bullion  and  Coinage — Royal  Canadian  Mint. 

In  Table  XII  the  revenue  from  bullion  and  coinage  is  shown  as  $8-732  million  for  1943- 
44.  This  represents  the  revenue  receipts,  as  shown  by  the  Dominion's  books,  derived  from  the 
bullion  and  coinage  operations  of  the  Royal  Canadian  Mint  and  of  the  Dominion  Assay  Office, 
a  branch  of  the  Mint  maintained  at  Vancouver  for  the  receipt  and  assaying  of  deposits  of  gold 
produced  in  the  Western  provinces,  Yukon  and  the  Northwest  Territories.  (For  a  detailed 
explanation  of  the  operations  of  the  Royal  Canadian  Mint,  from  the  accounting  point  of  view, 
see  the  Public  Accounts  for  1942-43,  pages  xxxvii-xxxix) . 

Details  of  these  receipts  will  be  found  in  the  Department  of  Finance  section  of  Part  II  of 
this  Report  and  may  be  summarized  as  follows: — 

Coinage  operations 

Net  gain  in  silver  bullion  and  coinage  operations $5-450  million 

Net  gain  in  bronze  and  tombac  coinage  operations 1-845      " 

Net  gain  in  steel  coinage  operations 0-067      " 

Hefining  and  handling  gold 

Gain  on  stocktaking    .^ 0-040  " 

Gain  in  operations  at  Dominion  Assay  Office .' 0-005  ** 

Charges  for  assaying,  melting  and  refining  gold 0-134  " 

Mint  handling  charges   (net)    1  - 191  " 

Total $8-732      " 


Statements  of  the  operations  of  the  Royal  Canadian  Mint  in  respect  of  coinage  and  gold 
bullion  accounts  are  included  as  appendices  in  Part  I  of  this  report;  Appendix  No.  10,  a  statement 
of  coin  withdrawn  from  circulation  for  recoinage,  the  amount  recoined  and  the  loss  or  gain  on 
recoinage;  Appendix  No.  11,  a  statement  of  coinage  issued  during  the  year  with  the  accumulated 
total  up  to  March  31, 1944;  and  Appendix  No.  12,  a  statement  of  transactions  in  the  various  coin- 
age accounts  and  in  the  gold  bullion  account. 

(8)    Capital  Refunds;  Special  Receipts  and  Credits. 

Refunds  of  previous  years'  capital  expenditures  which  were  of  very  minor  amount  are  given 
on  page  11,  Part  I.  Special  Receipts  and  Credits  for  the  year,  as  shown  on  page  13  of  Part 
I  and  more  fully  dealt  with  under  the  departments  in  Part  II  of  this  Report,  amounted  to  $194-9 
million. 

The  main  items  making  up  this  total  are:  Refunds  of  previous  years'  war  expenditures, 
S44-2  million;  miscellaneous  war  revenue,  including  profits  on  certain  war  operations,  $48-5 
million;  sale  of  surplus  war  assets,  $6-2  million;  previous  years'  war  expenditures  in  Crown 
plants  transferred  to  active  assets,  $53-4  million;  reduction  in  the  Reserve  Account  of  the 
Canadian  Wheat  Board,  $3-0  million;  net  credit  due  to  increase  in  Canadian  National  Rail- 
ways Securities  Trust  Stock,  $37-8  million;  and  repayment  by  Canadian  Pacific  Railway  of 
a  loan  made  under  Unemployment  Relief  Act,  1932,  $1  million.  The  previous  years'  war  expen- 
diture on  Crown  plants  transferred  to  active  assets  relates  to  a  very  few  plants  which,  after 
careful  examination,  can  now  be  said  to  have  a  definite  post-war  value;  the  entry  here  is  to 
reverse  the  earlier  charge  to  Consolidated  Deficit  Acount  (see  also  Part  II,  page  K-4).  The 
reduction  in  the  Reserve  Account  of  the  Canadian  Wheat  Board  represents  an  adjustment 
occasioned  by  a  further  improvement  in  the  Board's  balance  sheet  based  on  calculations  made 
as  at  July  31,  1943,  with  respect  to  1939  and  1940  crop  accounts.  The  net  credit  due  to  the 
increase  in  Canadian  National  Railwavs  Securities  Trust  Stock  of  $37-8  million  is  the  sum  of  sur- 


PUBLIC    ACCOUNTS  xxxix 

plus  earnings  of  the  system  for  1943,  $35-6  million  and  the  capital  gain  on  repatriation  of  Cana- 
dian National  Railways  securities,  $2-4  million,  less  the  decrease  due  to  capital  loss  on  line 
abandonments,  $0-2  million.  As  the  Securities  Trust  Stock  is  carried  in  the  Dominion  books 
as  a  non-active  asset,  the  improvement  in  the  account  does  not  affect  the  net  debt  position  of 
Canada,  and  accordingly  the  net  credit  of  $37-8  million  is  offset  by  a  contra  amount  appearing 
on  the  expenditure  side  imder  the  heading  "Other  Charges". 

G.  PERCENTAGE  DISTRIBUTION  OF  REVENUE  AND  EXPENDITURE,  1943-44. 

The  following  table.  Table  XIII,  shows  the  percentage  distribution  of  revenue  and  expendi- 
ture for  a  number  of  important  items.  Receipts  from  various  taxes  and  other  sources  are  shown  as 
percentages  both  of  total  revenue  and  of  total  expenditure.  Similarly,  several  of  the  main 
items  of  expenditure  or  groups  of  such  items  are  shown  as  percentages  both  of  total  expendi- 
ture and  of  total  revenue. 

The  purpose  of  this  table  is  to  enable  broad  conclusions  to  be  drawn  as  to  the  relative 
burdens  imposed  on  the  public  treasury  by  the  war  and  the  several  important  services  or 
obligations  of  government.  For  example,  a  glance  at  the  table  will  show  that  expenditures 
charged  directly  to  war  accounted  for  more  than  86  per  cent  of  all  expenditures  and  amounted 
to  about  one  and  two-third  times  total  revenue.  Also,  all  ordinary  expenditure  accounted  for 
11*8  per  cent  of  total  expenditure  and  absorbed  almost  23  per  cent  of  total  revenue.  Receipts 
from  the  income  tax  on  persons  and  corporations  took  care  of  19*5  per  cent  of  total  expendi- 
ture, while  expenditures  of  the  Air  Force  and  the  Navy  absorbed  over  24-4  per  cent  of  total 
revenue. 


DEPARTMENT   OF  FINANCE 


TABLE  XIII 

Percentage  Distribution  of  Revenue  and  Expenditure,  1943-44 


Amount  in 
millions 
of  dollars 

Percentage 
of  Total 
Revenue 

Percentage 

to  Total 
Expenditure 

Ordinary  Revenue — 

Customs  Import  Duties 

167-9 

142  1 

519-7 

118-9 

1,036-8 

428-7 

150 

7-7 

6-07 

5-14 

18-80 

4-30 

37-50 

15-50 

0-54 

0-28 

3-15 

Excise  Duties 

2-67 

Excise  Taxes— sales  tax  and  other  excise  taxes 

9-76 

War  Exchange  Tax 

2-23 

Income  Tax  on  persons,  corporations,  etc 

19-48 

Excess  Profits  Tax 

806 

Succession  Duties 

0-28 

Other  Tax  Revenues 

015 

Total  Revenue  from  Taxes 

2,436-8 
133-3 

88-13 
4-82 

45-78 

Non-tax  Revenue 

2-51 

Total  Ordinay  Revenue 

2,570-1 

92-95 

48-29 

Special  Receipts  and  Credits 

194-9 

7-05 

3-66 

Grand  Total  Revenue 

2,765-0 

100-00 

51-95 

Amount  in 
millions 
of  dollars 

Percentage 

of  Total 
Expenditure 

Percentage 
to  Total 
Revenue 

Ordinary  Expenditure — 

Interest  on  Public  Debt 

242-7 
19-5 

109-9 
30-4 

17-5 
8-8 
10-6 
17-7 
54-8 
48-5 
12-3 
17-7 
40-0 

4-56 
0-37 
206 
0-57 

0-33 
017 
0-20 
0-33 
103 
0-91 
0-23 
0-33 
0-75 

8-78 

Other  Public  Debt  Charges 

0-71 

Subsidies,  and  payments  to  provinces  under  taxation  agreements 

3-97 
110 

Unemployment  Insurance  Act,  administration  and  Government's 

0-63 

Agriculture 

0-32 

0-38 

National  Revenue 

0-64 

Pensions  and  National  Health 

108 

Post  Office 

1-75 

Public  Works 

0-45 

Transport 

0-64 

All  other 

1-45 

Total  Ordinary  Expenditure 

630-4 

11-84 

22-80 

Capital  Expenditure 

2-6 

004 

0-09 

War  Expenditure — 

National  Defence — Army 

1,328-8 
369-6 
930-7 
687-8 
357-5 
912-6 

24-97 
6-94 

17-49 

12-92 
6-72 

1715 

4806 

— Navy 

13-37 

— Air 

33-66 

Munitions  and  Supply 

24-87 

Other  Departments 

12-93 

War  Appropriation  (United  Nations  Mutual  Aid)  Act,  1943 

33-00 

•                             Total  War  Expenditure 

4,587-0 

86-19 

165-89 

Special  Expenditure 

37-5 

1-3 

63-4 

0-71 
0-03 
119 

1-36 

Government  Owned  Enterprises 

005 

Other  Charges 

2-29 

Grand  Total  Expenditure 

5,322-2 

10000 

192-48 

PUBLIC    ACCOUNTS  xU 

H.  TOTAL  REQUIREMENTS  FOR  AND  SOURCES  OF  CASH 

(1)    Introduction   and    Summary. 

The  preceding  sections  have  described  the  balance  sheet  and  the  changes  in  it  from  year 
to  year,  the  net  debt,  expenditure,  and  revenue.  It  is  now  proposed  to  describe  the  effect  of  the 
transactions  there  summarized  from  the  point  of  view  of  cash  requirements.  As  explained  more 
fully  in  the  Introduction  to  the  Public  Accounts  for  1942-43,  the  Dominion's  requirements  for 
cash  include  some,  but  not  all,  "expenditures"  in  the  technical  accounting  sense,  and  in  addi- 
tion certain  outlays  that  result  in  the  acquisition  of  active  assets  or  the  reduction  of  lia- 
bilities. Similarly,  cash  receipts  include  some,  but  not  all,  "revenues"  in  the  same  strict  sense, 
and  certain  other  receipts  as  well.  Consequently  what  may  be  called  the  cash  deficiency  (the 
difference  between  cash  requirements  and  cash  receipts,  excluding  borrowing)  is  quite  distinct 
from  the  deficit;  it  represents  the  net  amount  of  financing  required  in  the  present,  whereas  the 
deficit  represents  the  net  increase  in  liabilities  or  decreases  in  assets  from  a  long-range  viewpoint. 

Total  cash  requirements  were  $5,857-1  million  in  1943-44.  Revenue  received  in  cash  was 
$2,673-4  million  (excluding  the  refundable  portion  of  taxes,  which  is  included  with  borrowing), 
and  other  receipts  were  $118  million.  Hence  the  cash  deficiency  was  $3,065-6  million.  This 
deficiency  was  met  by  domestic  borrowing,  which  yielded  net  proceeds  of  $3,051-3  million,  and 
by  a  decrease  in  cash  balances  amounting  to  $14-3  million.  Table  XIV  shows  the  details,  with 
comparative  figures  for  the  four  previous  fiscal  years. 


19059— 4-A 


xlH 


DEPARTMENT   OF  FINANCE 


TABLE 

Requirements  for  and  Sources 
(In  millions 


REQUIREMEffTS   FOR   CaSH 

Fiscal  Years  Ended  March  31 

1944 

1943^ 

1942 

1941 

1940' 

Non-War  Requirements* — 
Expenditure" — 

1.  Interest  on  the  public  debt 

242-7 

95-4 
281-6 

188-6 

94-2 
269-9 

155-0 

21-1 
257-7 

139-2 

129-3 

2.  Payments  to  provinces  under  the  tax  agree- 
ments  

3.  Other  Ordinary  Expenditure  in  Cash' 

246-3 

264-3 

4.  Total  Ordinary  Expenditure  in  Cash 

5.  Capital  Expenditure 

619-7 

2-6 

37-5 

1-3 

552-7 

3-3 

31-3 

1-2 

433-8 

3-4 

51-4 

1-2 

385-5 

3-4 

32-4 

18-2 

7-1 

393-6 
7-0 

6.  Special  Expenditure ' 

89- 1 

7.  Government  Owned  Enterprises 

42-1 

8.  Other  charges  in  Cash' 

2-6 

9.  Non-war  cash  expenditure 

661-1 

588-5 

489-8 

446-5 

534-4 

Outlay  that  Increased  Assets  or  Decreased  Liabilities — 

10.  Active  loans,  advances,  investments,  etc' 

11.  Cost  of  loan  flotations,  portion  to  be  amortized. 

12.  Purchase  price  of  increase  in  holdings  of  gold 

and  U.S.  dollars'* 

119-1 
17-4 

-115-6 
126-8 

35-6 
12-6 

43-1 
3-9 

62-4 
14-0 

13-6 
10-7 

28-0 
3-2 

24-1 
0-2 

66-9 
3-7 

190 

13.  Reduction  of  New  York  indebtedness" 

0-4 

14.          Net  outlay  on  non-war  assets 

147-6 

95-2 

100-7 

55-5 

90-0 

15.          Total  non-war  requirements  (9-t-14) 

808-7 

683-7 

590-5 

502  0 

624-4 

War  Requirements* — 
Expenditure*,  " — 

Department  of  National  Defence — 
16.              Air  Force .  ^ 

930-7 
1,328-8 
369-6 
675-1" 
357-6 
912-6 

617-2 
1,037-8 
210-2 
679-1 
179-9 
1,000-0 

370-6 
511-2 
129-4 
252-7 
75-8 

176-3 

383-2 

88-2 

80-0 

24-4 

32-8 

17.              Army 

68-2 

18.              Navy 

11-3 

19.  Department  of  Munitions  and  Supply 

20.  Other  Departments 

50 

21.  Mutual  Aid,  etc.  "                                      ... 

22 .   War  cash  expenditure 

4.574-4 

3,724-2 

1,339-7 

752-0 

118-3 

Outlays  that  Increased  Assets  or  Decreased  Liabil- 
ities— 

23.  Active  loans,  advances,  investments,  etc.'* 

24.  Purchase  price  of  increase  in  holdings  of  sterUng 

balances'* 

518-1 

-21-9 
0-4 

30-8 
-53-4 

688-4 

32-8 
2-6 

-30-8 

686-8 

0-3 
125-4 

485-4 

-3-9 
86-4 

10-2 
7-3 

25.  Reduction  of  London  indebtedness*^ 

80-4 

Adjustments — 
26.       Revolving  Funds'' 

27.      Revaluation  of  war  plants" 

28.          Net  outlay  on  war  assets 

474-0 

693  0 

812-4 

567-8 

97-9 

29.          Total  war  requirements  (22-1-28) 

5,048-4 

4,417-3 

2,152-1 

1,319-9 

216-2 

30.  Grand  Total  Requirements  (15-1-29) 

5,857-1 

5,101-0 

2,742-6 

1,821-8 

840-6 

Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 


PUBLIC    ACCOUNTS 


xliii 


XIV 

OF  Cash,  1939-40  to  1943-44» 
of  dollars) 


Sources  of  Cash 

Fiscal  Years  Ended  March  31 

1944 

1943* 

1942 

1941 

1940* 

Revenue* — 
Ordinary — 

31.  Customs  duties,  excise  duties,  and  excise  taxes. 

32.  Other  indirect  taxes     

948-6 
7-7 
813-4 
311-4 
468-7 
42-0 

746-4 
12-3 
534-1 
348-0 
454-6 
41-4 

705-9 
2-6 
296-1 
185-8 
135-2 
35-2 

503-5 

2-5 

103-5 

131-6 

24-0 

13-0 

331-4 
2-4 

33.  Personal  income  tax 

45-4 

34.  Corporate  income  tax 

77-9 

35    Excess  profits  tax                 

36.  Other  direct  taxes 

111 

37.  Total  tax  revenue 

38.  Post  office  revenue*'      

2,591-8 
61-1 
48-3 
26-7 

2,136-7 
48-9 
41-2 
27-6 

1,360-9 
46-0 
25-8 
20-8 

778-2 
40-4 
17-9 
18-2 

468-2 
36-7 

39.  Return  on  investments 

14-6 

40.  Other  Ordinary  Revenue  in  cash*' 

16*1 

41    Gross  Ordinary  Revenue  in  cash 

2,727-8 

2,254-4 

1,453-6 

854-6 

535-6 

42.  Less  estimated  refundable  portion  of  personal 

-1550 

-70-0 

43.           Net  Ordinary  Revenue  in  cash. 

2,572-8 
100-6 

2,184-4 
19-3 

1,453-6 
180 

854-6 
3-1 

535-6 

44.  Special  Receipts  and  Credits  in  cash** 

0-2 

45 .          Total  revenue  in  cash 

2,673-4 

2,203-7 

1,471-6 

857-7 

535-8 

Other  Receipts — 

46.  Miscellaneous    receipts    and    credits    on    war 
account  *'           

75-1 
42-9 

16-6 
35-3 

11-0 
28-3 

3-9 
25-3 

0-7 

47.  Miscellaneous  receipts  and  credits  on  non-war 
account  **        

22-2 

48.          Total  

118-0 

51-9 

39-4 

29-2 

23  0 

Cash  Deficiency — 
Borrowing  in  Canada — 

New  Issues  of  Funded  Debt** — 
49.  Treasury  Bills,  net    increase 

60-0 

30  0 

192-8 

820-0 

1,050-4 

40-0 

750 
250-0 
249-2 
354-3 

50.  Bank  of  Canada          

51.  Chartered  Banks,  net       

170-0 
2,732-1 

200-0 

52.  General  Public       

1,656-8 

249-4 

53.          Total  new  issues 

2,9621 
-59-7 

155  0 

2,093-3 
-42-3 

700 

1,696-8 
-35-2 

928-5 
-110-1 

449-4 

54.  Less  maturities  paid  off  in  cash** 

-55-7 

55.  Estimated  refundable  portion  of  personal  in- 

56.  Net  increase  in  funded  debt 

3,057-3 
-6-0 

143 

2,120-9 
37-4 

687  1 

1,661-5 
33-1 

-462-9 

818-5 
10-0 

106-5 

393-7 

57.  Net  increase  in  floating  debt*' 

9-9 

Cash— 
58.  Decrease   in   cash  balances  held   in  domestic 
currency 

-121-7 

69.  Net  cash  deficiency*' 

3,065-6 

2,845-4 

1,231-7 

935  0 

281-8 

60.  Grand  Total  Sources  of  Cash  (45-1-48) 

5,8571 

5,1010 

2,742-6 

1,821-8 

840-6 

Se€  note*  for  TABLE  XIV  on  Ihe  foUowing  page. 


19059— 4J-A 


Kliv  DEPARTMENT   OF  FINANCE 

Notes  to  Ta'^le  xiv 

'Transactions  classed  as  non-cash  consist  of  adjustments  of  the  valuation  of  assets  and  liabilities  and  the  annual  amortization 
of  loan  flotation  charges.     Certain  contra  accounts  have  also  been  omitted. 

'Revised  figures,  for  comparability  with  the  new  arrangement  of  the  balance  sheet. 

'In  1939-40  outlays  and  receipts  in  foreign  currency  were  charged  or  credited  at  par  of  exchange,  any  difference  being  absorbed 
by  Premium,  Discount,  and  Exchange  Account.  Since  then  these  transactions  have  been  converted  at  the  current  rate  of 
exchange.     But  see  also  footnotes  10,  11,  16,  and  17. 

*"War  requirements"  are  expenditures  charged  to  the  war  appropriations,  and  such  other  accounts  as  obviously  relate  to  the 
war;  "non-war  requirements"  are  all  other  requirements. 

'As  in  Expenditure  and  Revenue  Account,  except  where  otherwise  indicated. 

•Excludes  the  amortization  of  bond  discounts  and  commissions:  $10-7  million  in  1943-44,  $8-6  million  in  1942-43,  $11  million 
in  1941-42,  $5-2  million  in  194041,  and  $4-8  million  in  1939-40. 

^Excludes  the  reserve  provisions  for  the  deficits  of  the  Canadian  Wheat  Board  in  1941-42  and  1040-41,  $12-6  million  and  $10-5 
million  respectively. 

'Fulfilment  of  guarantees  re  Saskatchewan  Seed  Grain  Loans,  1936  and  1937. 

»See  Table  XV,  page  XLVI. 

"•Computed  by  adding  the  10%  exchange  premium  to  the  change  as  shown  on  the  balance  sheet  (where  foreign  currency  is 
converted  at  par,  the  difference  being  absorbed  by  Premium,  Discount  and  Exchange  Account).  Excludes  U.S.  funds  held  for 
special  purposes. 

"Including  both  funded  and  floating  debt,  and  the  10%  exchange  premium  on  U.S.  funds.  In  netting  out  the  proceeds 
of  the  refunding  issues  in  1942-43  the  price  of  the  securities  to  the  public  has  been  used,  although  the  amount  actually 
received  by  the  government  was  less  than  this  by  the  amount  of  the  underwriters'  commissions;  these  commissions  (plus  the 
10%  exchange  premiums  on  U.  S.  funds)  are  included  at  Item  11  in  the  table. 

"See  Table  IX  page  XXVIII ;  but  see  also  footnote  13  re  the  expenditures  of  the  Department  of  Munitions  and  Supply  in  1943-44. 
"Excludes  the  reserve  provision  of  $12-6  million  for  contingent  liabilities  of  Crown  companies. 

'■•The  War  Appropriation  (United  Nations  Mutual  Aid)  Act  1943,  in  1943-44,  and  The  War  Appropriation  (United  Kingdom 
Financing)  Act  1942,  in  1942-43. 

I'See  Table  XVI,  page  XLVII. 

"Computed  at  $4-47  to  the  pound  sterling;  on  the  balance  sheet  foreign  currency  is  converted  at  par,  the  differences  being 
absorbed  by  Premium,  Discount,  and  Exchange  Account.  Does  not  include  sterling  accumulated  between  1939  and  1942  to 
provide  the  United  Kingdom  with  Canadian  dollar  exchange;  see  pages  XLVIII  and  XLIX. 

''Including  both  funded  and  floating  debt,  the  former  being  adjusted  for  sinking  funds  and  for  certain  sinking  fund  holdings 
temporarily  transferred  to  Securities  Investment  Account  in  order  to  liquidate  them  (where  the  sinking  fund  of  a  maturing  or 
called  issue  held  bonds  of  other  issues).  Excludes  the  premium  paid  (in  sterling)  in  excess  of  the  face  value,  charged  to  the  war 
appropriations — see  item  7  of  Table  IX,  page  XXVIII.  The  pound  sterling  was  converted  at  J4-45  in  these  debt  retirement  trans- 
actions. 

"The  revolving  funds  were  closed  out  at  the  end  of  1943-44,  but  not  at  the  end  of  1942-43.  The  net  effect  was  to  defer  outlays 
from  1942-43  to  1943-t4. 

,  "During  1943-44  certain  items  of  plant  and  equipment,  charged  to  the  war  appropriations  as  expenditure  during  previous 
years,  were  reclassified  as  active  assets.  The  resultant  increase  in  assets  is  included  in  the  preceding  items  in  the  1943-44  column, 
and  this  item  makes  the  appropriate  deduction.  Alternatively,  war  expenditures  could  have  been  revised  downward  and  outlay 
on  active  assets  revised  upward  in  the  earlier  years  concerned,  but  that  treatment  would  have  been  difficult  to  reconcile  with  the 
Public  Accounts  for  the  years  concerned  and  would  not  have  altered  the  cash  requirements. 

** Net  after  the  deduction  of  commissions  and  sundry  remuneration  amounting  to  $11-9  million  in  1943-44,  $10-3  million  in 
1942-43,  $9-5  million  in  1941-42,  $7-7  million  in  1940-41.  and  $7-5  million  in  1939-40. 

'•Including  a  revision  of  Premium,  Discount,  and  Exchange  revenue  resulting  from  the  valuation  of  gold,  foreign  currency, 
and  debt  payable  in  foreign  currency  at  current  exchange  rates  instead  of  at  par.  The  revised  revenue  from  Premium  Discount,, 
and  Exchange  is  $4-9  million  in  1943-44,  $2  million  in  1942-43,  $1-6  million  in  1941-42,  $1  million  in  1940-41,  and  $2  million  in  1939- 
40;     See  also  Table  XVIII  page  LI. 

"Excluding  the  following  non-cash  credits:  the  reduction  of  the  reserve  for  losses  of  the  Canadian  Wheat  Board;  the  adjust- 
ments of  the  Canadian  National  Railways  Securities  Trust  Stock;  the  write-up  of  assets  for  the  revaluation  of  war  plants  in  1943- 
44;  the  balance  of  the  award  in  the  I'm  Alone  case,  held  by  the  Receiver  General  for  several  years  and  transferred  to  revenue  in 
1943^;  the  write-off  of  Dominion  "A"  stock  in  1940-41;  and  the  write-off  of  non-active  assets.  The  principal  coniponents  are 
receipts  related  to  the  War  Appropriations  (refunds  etc.),  and  war  donations,  amounting  respectively  to  $98-9  million  and  $0-2 
million  in  1943-44,  $18-7  million  and  $0-3  million  in  1942-43,  $16-4  million  and  $0-5  million  in  1941-42,  and  $1-5  and  $1-4  million 
in  1940-41. 

«»See  Table  XIX  page  LIl. 

"See  Table  XX  page  LIII. 

''Excluding  conversions  and  renewals.     See  also  Table  XXI  page  LIV. 

"See  Table  XXIV  pages  LXII  and  LXIII. 

"Mostly  changes  in  outstanding  cheques. 

'•The  cash  deficiency  is  defined  as  the  excess  of  cash  requirements  over  sources  other  than  borrowing,  and  therefore  it  must 
equal  net  borrowing  plus  the  decrease  (or  minus  the  increase)  in  cash  balances. 


PUBLIC    ACCOUNTS  adv 

Incidentally  it  will  be  noted  that  the  1942-43  figures  have  been  revised  in  Table  XIV, 
compared  with  those  shown  in  the  similar  table  given  on  pages  xlii  and  xliii  of  the  Public  Accounts 
for  1942-43.  The  revision  is  largely  the  result  of  the  change  in  viewpoint  due  to  the  extension  of 
the  period  under  consideration  to  five  years  instead  of  one,  but  it  is  due  also  in  some  degree  to  the 
desirability  of  relating  the  figures  directly  to  the  revised  form  of  the  balance  sheet;  these  factors 
affect  decisions  as  to  whether  or  not  certain  items  should  be  netted  out.  This  in  turn 
brings  up  the  point  that  some  receipts  (as  ii^^  repayment  of  certain  loans)  are  netted  against 
other  payments,  and  some  outlays  (as  the  return  of  funds  deposited  with  the  Receiver  General) 
are  netted  against  other  receipts.  There  is  necessarily  some  arbitrariness  in  deciding  what 
items  to  net  out,  unless  one  were  to  go  to  such  extremes  as,  for  example,  to  show  every  deposit 
in  the  Post  Office  Savings  Bank  as  a  source  of  funds  and  every  withdrawal  as  a  requirement 
for  funds;  it  is  much  more  meaningful,  however,  to  describe  the  transactions  in  terms  of  net 
changes  in  various  categories  of  accounts.  The  principal  items  netted  out  are  shown  clearly 
in  the  above  table  and  the  subsidiary  tables  that  follow. 

It  should  also  be  observed  that  even  the  question  of  defining  cash  transactions  raises 
certain  problems.  For  example,  the  interest  payments  to  insurance,  superannuation,  and  trust 
funds  and  the  Government's  contribution  to  the  superannuation  and  the  unemployment  insur- 
ance funds  have  been  treated  as  cash  expenditure,  on  the  one  hand,  and  as  cash  receipts,  on  the 
other,  even  though  they  remain  on  deposit  with  the  Receiver  General;  for  they  are  held  for  the 
benefit  of  others  and  not  for  the  Government  itself.  The  transactions  treated  as  non-cash  are 
adjustments  of  the  valuation  of  assets  and  liabilities,  and  the  annual  amortization  of  loan 
flotation  charges,  as  noted  in  the  comments  which  follow.  Certain  contra  accounts  have  also 
been  omitted. 

(2)   Analysis  of  Cash  Requirements. 

Table  XIV  separates  requirements  into  "war"  and  "non-war".  The  former  category  is- 
composed  of  charges  to  the  war  appropriations  and  such  other  accounts  as  are  obviously  related 
to  the  war;  the  latter  includes  all  other  requirements.  As  noted  in  the  discussion  of  expendi- 
ture, this  division  is  not  a  precise  one,  but  it  is  comparatively  easily  made  and  is  very  useful 
provided  its  limitations  are  kept  in  mind.  War  requirements  amounted  to  $5,048-4  million 
in  the  year  under  review,  and  non-war  requirements  amounted  to  $808*7  million. 

(a)    Non-War  Cash  Requirements. 

The  first  items  of  non-war  cash  requirements  shown  in  Table  XIV  are  the  expenditure 
items,  totalling  $661-1  million  in  1943-44.  The  non-cash  expenditures  excluded  are  the  amor- 
tization of  bond  discounts  and  commissions,  $10-7  million,  the  write-down  of  active  and  non- 
active  assets,  $25-6  million,  and  the  entries  adjusting  the  value  of  the  Canadian  National 
Railways  Securities  Trust  Stock,  which  have  already  been  described  at  some  length,  $37-8 
million.  The  corresponding  items  in  previous  years  will  be  found  in  the  table  and  its  foot- 
notes, except  the  items  omitted  from  Other  Charges  (item  8),  which  will  be  found  at  items 
13  and  14  of  Table  VIII,  page  xxvii. 

Secondly,  active  loans,  advances,  investments,  etc.  totalling  $119-1  million  were  made 
during  the  year.  The  details  are  given  in  Table  XV,  which  also  shows  the  comparable  amounts 
for  the  previous  four  years.  Aside  from  the  increase  of  $150-4  million  in  Securities  Invest- 
ment Account  (which  among  other  things  temporarily  holds  Victory  Bonds  in  process  of  pur- 
chase under  the  instalment  plans)  and  the  increase  of  $1-3  million  in  sundry  departmental 
working  balances,  all  the  entries  show  net  repayments  of  advances  made  in  previous  years. 
The  accounts  with  the  Canadian  National  Railways  have  already  been  described  in  detail 
(see  pages  xviii  and  xix)  and  the  other  items  are  self-explanatory. 


xlvi  DEPARTMENT   OF  FINANCE 

TABLE  XV 

Active  Loans,  Advances,  Investments,  etc.,  on  Non-War  Account,  Net,  1939-40  to  1943-441 

(In  millions  of  doUars) 


Fiscal  Years  Ended  March  31 

1944 

1943» 

1942 

1941 

1940 

Canadian  National  Railways — 
Advances — 

1.  Capital  expenditure  and  retirement  of  miscella- 
neous obligations  (P"'inancing  and  Guarantee 
Acts) 

5-8 

12-5 
59-3 

11-9 

01 
271 

7-6 
0-6 

12-4 

2.  Purchase  of  securities  from  Canadian  holders 
(Financing  and  Guarantee  Acts,  1940,   1941 
and    1942)3 

0-7 
17-2 

3.  Retirement  of  maturing  issues  (Refunding  Act, 
1938)  

9-8 

4.  Senneterre-Rouyn  Railway 

0-3 

5.  Temporary  loan,  pending  passage  of  the  Esti- 
mates  

3-9 

6.  Trans-Canada  Air  Lines 

0-9 

-24-2* 
-0-5 

05 

Repayments — 

7.  Capital  and  miscellaneous  purposes  (Financing 
and  Guarantee  Acts) 

-  0-5 

/-22-6«\ 
I-  5-9/ 

-2-8* 
-0-5 

8.  Hire-purchase   agreements   re  equipment  pur- 
chased in  1935-36  and  1936-37 

-0-5 

-05 

"9.  Retirement  of  maturing  issues  (Refunding  Act, 

1938) 

-0-6* 

-3-9 
-0-6* 

10.  Senneterre-Rouyn  Railway 

11.  Temporary  loans  pending  passage  of  the  Esti- 
mates  

-1-5 

12.  Trans-Canada  Air  Lines 

-0-9* 

13.  Net  Total,  Canadian  National  Railways. . . 

Miscellaneous  Accounts — 

14.  Canadian  Broadcasting  Corporation 

-24-9 

52-8 

-0-5 
-2-5 
-3-5 

30-8 

-0-3 

-10 

-1-4 

4-6 

1-1 

2-6 

-1-5 

-10 

-0-6 

29-6 

-0-5 

11-5 

-0-4 

0-8 

-0-7 

210 
0-7 

15.  Canadian  Farm  Loan  Board* 

-50 

2-3 

16.  Canadian  Pacific  Railway 

-0-7 

17.  Canadian  Wheat  Board 

25-0 

18.  Departmental  working  advances* 

1-3 
-0-5 
-1-5 
-01 
-0-4 
150-4 
-0-1 

-0-1 
0-2 
-1-6 
-0-3 
-0-9 
-7-6 
-0-4 

0-9 

3-8 

-1-1 

-0-3 

1-7 

11-9 

-01 

-0-5 

19.  Dominion  and  National  Housing  Act  loans .... 

20.  Land  settlement  loans' 

4-4 
—  1-1 

21.  National  Harbours  Board 

0-9 

22.  Provincial  and  municipal  accounts 

15  0 

23.  Securities  Investment  Account* 

8 

24.  Sundry  accounts^" 

—01 

25.          Total 

119-1 

35-6 

62-4 

28-0 

66-9 

Note:  Due  to  rounding  off,  the  columns  may  not  add  exactly  to  the  totals  shown. 

*  Excludes  write-downs,  and  the  provision  of  a  reserve  for  possible  losses  on  the  ultimate  realization  of  active  assets. 

*  Revised  figures,  for  comparability  with  the  new  arrangement  of  the  balance  sheet. 

*  Including  Grand  Trunk  Debenture  Stock  bought  from  Canadian  holders,  but  excluding  securities  known  to  have  been 
vested  by  the  United  Kingdom  and  acquired  by  Canadian  holders  through  unofficial  repatriations.  See  also  item  2  of  Table 
XVI.  page  XLVII. 

'Application  of  net  income  surplus  to  loan  repayments.     See  also  footnote  6  to  Table  XVI,  page  XLVII. 

•Excluding  stock  written  off. 

'Excluding  the  Royal  Canadian  Mint  Gold  Purchase  Account.  The  changes  in  this  account  reflect  changes  in  the  Domin- 
ion's holdings  of  gold,  and  are  included  in  item  12  of  Table  XIV. 

'Excluding  loans  written  off. 

•Adjusted  to  eliminate  temporary  holdings  of  sterling  securities  in  connection  with  the  liquidation  of  sinking  funds,  as  these 
changes  are  included  in  item  25  of  Table  XIV. 

'Less  than  $50,000. 

'"Comprising  the  changes  in  the  following  items,  as  shown  in  the  revised  balance  sheets  and  schedules  on  pages  49  to  60  of 
Part  I  of  this  report:  balance  sheet,  item  4(b),  Central  Mortgage  Bank;  Schedule  D,  items  1  and  3;  Schedule  G,  items  5  to  8 
and  10  to  12;  and  Second  and  Third  Victory  Loan  Subscription  Suspense  Accounts  (part  of  Schedule  J,  which  is  not  shown  on 
pages  49  to  60  because  the  information  was  given  in  substantially  the  same  form  in  previous  years). 


PUBLIC    ACCOUNTS 


xlvii 


The  third  type  of  non-war  cash  requirement  is  the  cash  outlay  for  loan  flotations  to  be 
amortized  over  the  life  of  the  issues,  as  distinct  from  that  charged  directly  to  annual  expendi- 
ture when  incurred.  It  comprises  chiefly  discounts,  conversion  premiums,  redemption  bonuses, 
and  agents'  commissions;  the  amount  was  $17*4  million  in  1943-44. 

Fourthly,  there  is  the  Canadian  dollar  purchase  price  of  the  increase  in  holdings  of  gold 
and  U.S.  dollars  (a  negative  item  of  $115-6  million  in  1943-44,  which  means  that  balances 
built  up  in  previous  years  were  used  for  certain  requirements  in  the  United  States,  notably 
debt  retirement),  and,  finally,  the  cost  in  Canadian  dollars  of  the  funds  used  to  reduce  New 
York  indebtedness.  Securities  totalling  $106  million  (U.S.)  were  called,  and  floating  debt  was 
reduced  by  $9-3  million  (U.S.) ;  this  is  equivalent  to  $126-8  million  in  Canadian  funds. 

(6)    War  Requirements. 

As  with  non-war  requirements,  so  with  war  requirements  the  principal  factor  is  expendi- 
ture in  the  strict  sense.  Cash  expenditure  from  the  war  appropriations  amount  to  $4,574-4 
million  in  1943-44;  the  only  non-cash  item  deducted  is  the  charge  of  $12-6  million  arising  out 
of  setting  up  a  reserve  for  certain  contingent  liabilities  of  various  Crown  companies — specifically, 
for  the  adjustment  of  prices  used  in  interim  billings. 

Table  XVI  analyzes  the  net  advances  made  on  war  account  during  the  year  and,  as  with 
most  of  the  tables  in  this  Introduction,  gives  comparable  figures  for  the  four  preceding  years. 
Advances  to  other  governments  amounted  to  $190-2  million  net,  of  which  the  most  impor- 
tant items  were  net  recoverable  expenses  of  $205-4  million  in  connection  with  the  Air  Train- 
ing Plans  (including  substantial  adjustments  relating  to  previous  years,  as  explained  on 
page  xxx)  and  repayments  of  $42-4  million  against  the  $700  million  loan  to  the  United  King- 
dom under  The  War  Appropriation  (United  Kingdom  Financing)  Act,  1942.  (These  repayments 
represent  the  proceeds  of  maturing  Canadian  issues  and  the  sale  of  Canadian  securities  by 
residents  of  the  United  Kingdom  to  non-residents,  and  are  called  for  by  the  terms  of  the  loan.) 
Net  advances  of  $310-8  million  were  made  to  various  Crown  agencies — $185  million  to  the 
Foreign  Exchange  Control  Board,  $51-3  million  to  commodity  and  other  companies  under  the 
jurisdiction  of  the  Department  of  Munitions  and  Supply,  $57  million  in  respect  of  privately 
managed  Crown  plants  under  the  same  department,  and  the  remainder  to  various  Crown  com- 
panies. Other  transactions  were  net  advances  of  $21  million  to  the  Canadian  National  Railways, 
more  fully  described  on  pages  xviii  and  xix,  and  a  net  repayment  of  $4  million  by  certain  private 
contractors. 


TABLE  XVI 

Active  Loans,  Advances,  Investments,  ietc,  on  War  Account,  Net,  1939-40  to  1943-44» 

(In  millions  of  dollars) 


Item 

Fiscal  Years  Ended  March  31 

1944 

19432 

1942 

1941 

1940 

Canadian  National  Railways — 
Advances — 

1.  Purchase   of   equipment    (War   Appropriation 
Acts) 

20-7 

0-6 
21 
0-6 

16-4 

161 
61-3 

6 

10 

11-7 
191-6 

8-7 
93-6 

6-2 

Purchase  of  securities' — 
2.      Financing  and  Guarantee  Acts,  1940  and  1942* 

3.       War  Appropriation  (United  Kingdom  Finan- 
cing) Act,  1942 

4.  Temporary  loan  for  oil  drilling  campaign 

5.  Temporary  loan  for  working  capital 

171 
-10 

Repayments — 

6.  Purchase  of  equipment 

-2-4 
-0-6» 

-10 

7.  Temporary  loan  for  oil  drilling  campaign 

8.  Temporary  loan  for  working  capital 

-3-2 

9.  Net  Total,  Canadian  National  Railways 

21  0 

89-7 

220-5 

102-3 

6-2 

xWHi  DEPARTMENT   OF  FINANCE 

TABLE  XVI— Concluded 
Active  Loans,  Advances,  Investments,  etc.,  on  War  Account,  Net,  1939-40  to  1943-44^ — Concluded 

(In  millions  of  dollars) 


Item 

Fiscal  Years  Ended  March  31 

1944 

1943» 

1942 

1941 

1940 

Crown  Agencies — 

10.  Canadian  Wool  Board,  Ltd 

13-8 
51-3 

-1-5 
57-0 

6-3 
185  0 

0-3 
-0-2 

100 
13-6 

21  1 

1 1 .  Commodity  and  other  companies^ 

154 

9-9 

12.  Commodity   Prices   Stabilization   Corporation, 
Ltd 

13.  Crown  plants  privately  managed' 

14.  Eldorado  Mining  and  Refining,  Ltd 

15.  Foreign  Exchange  Control  Board 

-325-0 

400  0 

325-0 

16.  War  Assets  Corporation,  Ltd 

17.  Wartime  Salvage,  Ltd 

0-6 

Is.  Net  Total,  Crown  Agencies 

310-8 

-279-9 

415-4 

334. 9 

Other  Governments — 

19.  Recoverable  expenses  under  the  Air  Training 
Plans* 

205-4 » 

.    140 

9-1 

13-2 

-42-4 

-11-9 
2-8 

56-4 

0-4 
0-9 
6-8 

700-0 

119-6 
0-3 

72-2 
7-4 

34-0 
6-4 

20.  Other  Department  of  National  Defence  recover- 
able advances 

1-1 

21.  U.S.S.R.,  purchase  of  wheat 

22.  United  Kingdom  food  accounts 

23.  United     Kingdom:  The     War     Appropriation 
(United  Kingdom  Financing)  Act,  1942 

24.  United  States  of  America   (advances  to  War 
Supplies,  Ltd.,  for  U.S.A.  account) 

-36-510 

i 

25.  Other 

6 

26.  Net  Total,  Other  Governments 

190-2 

884-2 

431 

40-4 

11 

Miscellaneous — 
27.  Department  of  Munitions  and  Supply  loans  to 
private  contractors 

-40 

3-6 
-9-3 

9-3 

-0-7 
-0-8 

1 
7-0 
0-8 

28.  Canadian  Pacific  Railway  Co 

2-9 

29.  Canadian  National  Steamships 

30.  Net  Total,  Miscellaneous 

-40 

-5-6 

7-8 

7-8 

'2-9 

31.          Grand  Total 

518-1 

688-4 

686-8 

485-4 

10-2 

Note:  Due  to  rounding  off,  the  columns  may  not  add  exactly  to  the  totals  shown. 

1  Excluding  the  provision  of  a  reserve  for  possible  losses  on  the  ultimate  realization  of  active  assets. 

•  Revised  figures,  for  comparability  with  the  new  arrangement  of  the  balance  sheet. 

•  For  the  repatriation  of  sterling  securities. 

•  For  the  purchase  of  Grand  Trunk  Railway  debenture  stock,  excluding  that  acquired  from  Canadian  holders,  and  for 
the  purchase  of  securities  vested  by  the  United  Kingdom  government  but  not  included  in  official  repatriations.  See  also  item 
2  of  Table  XV,  page  XLVI. 

»  Less  than  $50,000. 

•  Application  of  net  income  surplus  to  loan  repayments.    See  also  footnote  4  to  Table  XV,  page  XLVI. 
»  See  also  item  27  and  footnote  19  of  Table  XIV,  page  XLII. 

•  Recoverable  fromi  Australia,  New  Zealand,  and  the  United  Kingdom. 
'  Includes  adjustments  affecting  previous  years;  see  also  page  XXX. 

*•  This  negative  figure  results  from  prepayments  by  the  United  States  of  America  with  respect  to  supplies  being 
purchased  in  Canada. 


The  Canadian  dollar  purchase  price  of  the  increase  in  holdings  of  sterling  funds  is  included 
as  a  war  requirement  because  practically  all  expenditure  in  sterling  relates  to  the  activities  of 
our  armed  forces  overseas.  During  1943-44  sterling  holdings  decreased  by  an  amount  equiva- 
lent to  $21-9  million,  which  means  that  balances  built  up  in  previous  years  have  been  drawn 
upon  and  therefore  the  Canadian  dollars  for  outlays  of  that  amount  were  provided  in  those 
years.     It  may  be  worth  observing,  in  this  connection,  that  the  changes  in  sterling  balances 


PUBLIC    ACCOUNTS  xVtx 

during  the  preceding  four  years,  as  shown  in  item  24  of  Table  XIV,  refer  only  to  the 
working  balances  held  by  the  Dominion  Government  itself;  they  do  not  include  the  accumula- 
tion of  sterling  between  1939  and  1942  (later  reversed  by  conversion  to  a  $700  million  interest- 
free  loan,  by  the  repatriation  of  further  sterling  securities,  and  by  other  means)  undertaken 
as  one  of  the  methods  of  providing  the  United  Kingdom  with  Canadian  dollar  exchange.  The 
balances  accumulated  for  this  purpose  were  held  by  the  Foreign  Exchange  Control  Board. 

There  are  two  adjustments  to  be  made  to  the  items  so  far  listed.  The  first  relates  to  the 
revolving  funds  and  the  second  to  the  reclassification  during  1943-44  of  certain  war  expendi- 
tures in  previous  years.  The  revolving  funds  are  working  capital  credits  administered  by  the 
Department  of  Munitions  and  Supply;  they  were  opened  in  1942-43  and  were  not  closed  out 
at  the  end  of  that  year,  but  were  closed  out  at  the  end  of  1943-44  (and  re-opened  in  1944-45 
out  of  the  new  year's  war  appropriation),  the  net  effect  being  that  outlays  of  $30-8  million 
listed  in  1942-43  were  in  fact  deferred  until  1943-44.  The  reclassification  of  war  expenditures  con- 
cerns prior  years'  expenditure  on  fixed  capital  in  certain  war  plants  which  after  careful  review  can 
now  be  said  to  have  definite  post-war  value  and  accordingly  have  been  transferred  to  active  assets. 
This  matter  was  referred  to  on  page  xxxviii  in  discussing  non-tax  revenue.  The  amount  involved 
is  $53-4  million — $14  •!  million  for  Polymer  Corporation,  Ltd.,  $9-1  million  for  Alberta  Nitrogen 
Co.,  Ltd.,  $9-5  million  for  Canada  Strip  Mill,  Ltd.,  $1-3  million  for  Nicholls  Chemical  Oo., 
Ltd.,  and  $19-5  million  for  Welland  Chemical  Works,  Ltd.  (Further  details  will  be  found  in 
Part  II,  page  K — 4).  These  amounts  are  included,  along  with  the  additional  advances  during 
1943-44,  in  the  advances  to  Crown  companies  and  commodity  companies  shown  at  items  11  and 
13  of  Table  XVI,  and  thus  are  included  in  item  23  of  Table  XIV,  so  it  is  necessary  to  deduct 
the  total  here  as  an  adjustment.  Alternatively,  war  expenditure  could  have  been  reduced  and 
outlay  on  assets  increased  by  the  appropriate  amounts  in  the  preceding  years,  but  the  treat- 
ment here  adopted  has  the  same  net  effect  with  less  chance  of  confusion  in  comparison  with 
the  details  given  in  the  Public  Accounts  for  this  and  earlier  years. 

(c)    Adjustment  of  total  requirements   for  and   sources  of  cash  to  take   actount   of  certain  C.N.R. 
and  F.E.C.B.  transactions. 

There  are  two  adjustments  that  can  be  made  in  the  figures  just  given,  in  order  to  give  a 
more  complete  and  meaningful  account  of  the  Government's  financial  relations  with  the  public. 
They  relate  to  the  Canadian  National  Railways  and  the  Foreign  Exchange  Control  Board, 
and  involve  the  consolidation  of  the  positions  of  the  Dominion,  the  Railway,  and  the  Board, 
as  if  they  were  parent  and  subsidiary  companies  (which  they  resemble  in  many  ways).  With 
respect  to  the  C.N.R. ,  the  point  involved  is  that  certain  of  the  advances  made  to  it  by  the 
government  have  been  for  the  purpose  of  retiring  securities  held  by  the  Canadian  public; 
these  advances  may  reasonably  be  considered  as  having  involved  increased  borrowing  by  the 
Dominion,  so  the  net  effect  has  been  merely  to  replace  the  C.N.R.  securities  with  direct  Dominion 
obligations.  Consolidation  of  the  positions  of  the  Dominion  and  the  Railway  would  thus  reduce 
the  net  Dominion  requirements  by  the  amount  of  the  advances  in  question — $17-9  million  in 
1943-44. 

In  the  case  of  the  F.E.C.B.  the  adjustment  is  primarily  a  matter  of  timing  as  between 
fiscal  years;  the  year  under  review  is  not  affected,  and  the  situation  with  respect  to  1942-43 
was  explained  in  some  detail  in  the  Introduction  to  the  Public  Accounts  for  that  year,  but  it 
is  desirable  to  explain  it  briefly  once  more  in  order  to  complete  the  record  for  the  past  five 
fiscal  years  as  in  most  of  the  preceding  tables.  The  significant  thing  is  that  in  1940-41  and 
1941-42  the  advances  made  by  the  Government  to  the  Board,  together  with  the  Board's  other 
sources  of  funds,  were  not  sufficient  to  cover  all  the  latter's  requirements,  the  balance  being 
made  up  by  selling  exchange  to  the  Bank  of  Canada  under  agreement  to  repurchase.  These 
arrangements  were  reversed  in  1942-43  when  the  exchange  reserves  were  repurchased  from  the 
Bank,  largely  due  to  clearing  off  the  large  sterling  balances  previously  accumulated  in  order 
to  provide  the  United  Kingdom  with  Canadian  dollar  exchange.  Consolidating  the  positions 
of  the  Dominion  and  the  Board,  the  net  effect  is  that  requirements  for  Canadian  dollar 
financing  were  increased  by  $69  million  in  1940-41  and  by  $206-9  million  in  1941-42,  due 
largely  to  the  accumulation  of  sterling  balances  (though  of  course  the  total  sterling  accumu- 
lated was  much  more  than  this),  and  reduced  by  $275-9  million  in  1942-43,  due  to  using  up 
the  sterling  previously  acquired. 

Corresponding  adjustments  are,  of  course,  involved  in  the  total  sources  of  cash.  In  the 
consolidation  of  positions  the  C.N.R.  securities  retired  become  analogous  to  Dominion  maturi- 
ties paid  ofif  in  cash,  and  the  F.E.C.B. 's  sales  and  repurchases  of  exchange  to  and  from  the  Bank 
of  Canada  produce  the  same  effect  as  borrowings  and  repayments.  The  whole  matter  is 
summarized  in  Table  XVII,  which  follows. 


DEPARTMENT   OF  FINANCE 

TABLE  XVII 

The  Dominion's  Requirements  for  and  Sources  of  Cash  Adjusted  for  Certain  C.N.R.  and 
F.E.C.B.  Transactions,  1939-40  to  1943-44 

(In  millions  of  dollars) 


Item 


Fiscal  Years  Ended  March  31 


1944 


1943 


1942 


1941 


1940 


Requirements  for  Cash 

1.  Requirements  as  in  item  30  of  Table  XIV 

2.  Deduct  advances  for  the  retirement  of  C.N.R. 

issues  held  by  the  Canadian  public^ 

3.  Add  F.E.C.B.  requirements  in  excess  of  resources 

provided  directly,  as  evidenced  by  sales  of  ex- 
change to  the  Bank  of  Canada  under  agree- 
ment to  repurchase 

4.  Requirements  as  adjusted  for  the  consolidation  of 

C.N.R.  and  F.E.C.B.  positions  with  that  of  the 
Dominion 


Sources  of  Cash 

5.  Sources  as  in  item  60  of  Table  XIV 

6.  Deduct  retirement  of  C.N.R.  issues  in  the  hands 

of  the  public^ 

7.  Add  financing  by  the  F.E.C.B.  through  the  sale 

of  exchange  to  the  Bank  of  Canada  under 
agreement  to  repurchase' 


8.  Sources  as  adjusted  for  the  consolidation  of 
C.N.R.  and  F.E.C.B.  positions  with  that  of  the 
Dominion 


5,857-1 
-17-9 


5,839-2 


5,857-1 
-17-9 


5,1010 
-71-8 

-275-9 


2,742-6 
-27-2 

206-9 


1,821- 
-0- 


690 


4,753-3 


2,922-3 


1,890-3 


5,101-0 
-71-8 

-275-9 


2,742-6 
-27-2 

206-9 


1,821-8 
-0-6 

690 


5,839-2 


4,753-3 


2,922-3 


1,890-3 


840-6 
-9-8 


830-8 


840-6 


830-8 


Note:  Due  to  rounding  ofif  the  columns  may  not  add  exactly  to  the  totals  shown. 

1  Table  XV,  items  2  and  3. 

*  Consolidation  of  the  position  makes  this  analogous  to  the  retirement  of  Dominion  securities  for  cash,  as  in  item  54  of  Table 
XIV. 

•  Analogous  to  borrowing  from  the  Bank  of  Canada. 


(3)    Analysis  of  Sources  of  Cash. 
(a)   Revenue  Received  in  Cash. 

The  revenue  items  in  Table  XIV  total  $2,673-4  for  1943-44,  or  $91-6  million  less  than  the 
total  revenue  shown  in  Table  XII.  This  is  explained  by  two  factors,  the  first  6i  which  is  the 
omission  of  non-cash  credits  amounting  to  $94*3  million,  as  follows:  reduction  in  the  reserve 
account  for  deficits  of  the  Canadian  Wheat  Board,  $3  million;  the  credit  of  $37-8  million 
recording  the  increase  of  the  Dominion's  equity  in  the  Canadian  National  Railways ;  the  credit 
of  $53*4  million  to  Consolidated  Deficit  Account  reversing  the  charges  in  respect  of  certain 
war  plants,  as  already  described;  and  some  relatively  small  items,  including  the  write-off  of  non- 
active  assets  and  the  balance  of  the  award  in  the  I'm  Alone  case,  held  by  the  Receiver  General 
for  several  years  and  now  transferred  to  revenue. 

The  second  factor  is  an  adjustment  of  Premium,  Discount,  and  Exchange  Revenue  arising 
out  of  the  fact  that  foreign  exchange  and  debt  payable  in  foreign  currency  have  been  valued 
at  current  exchange  rates  for  all  purposes,  whereas  they  are  converted  at  par  of  exchange  on 
the  Dominion's  balance  sheet.  Adjusting  the  other  accounts  concerned  as  in  Table  XIV  shows 
a  net  cash  revenue  from  Premium,  Discount  and  Exchange  in  1943-44  greater  by  $2-7  million  than 
that  given  in  Table  XII ;  the  difference  is  explained  in  Table  XVIII,  which  reconciles  the  Premium, 
Discount,  and  Exchange  Revenue  as  included  in  Table  XII  with  that  in  Table  XIV,  with 
comparable  figures  for  the  four  previous  fiscal  years. 


PUBLIC    ACCOUNTS 
TABLE  XVIII 

Reconciliation  op  Premium,  Discount  and  Exchange  Revenue  as  in  Table  XI 

WITH  THAT  AS  IN  TaBLE  XIV 

(In  millions  of  dollars) 


Item 


Fiscal  Years  Ended  March  31 


1944 


1943 


1942 


1941 


1940 


1.  Premium,  Discount  and  Exchange  Revenue  as 

in  item  48  of  Table  XII 

Add  charges  transferred  to  other  items  in  Table 
XIV— 

2.  Premium  paid  on  the  increase  in  holdings  of 

goldi 

3.  Premium  paid  on  the  increase   in    holdings   of 

U.S.  doUarsi 

4.  Premium  paid  on  the  purchase  of  U.S.  funds 

used  to  retire  New  York  indebtedness^ 

5.  Discount   on   decrease   in  holdings  of  sterling* 
Deduct  credits  transferred  to  other  items  in 

Table  XIV— 

6.  Premium  received  on  the  decrease  in  holdings 

of  gold^ 

7.  Premium  received  on  the  decrease  in  holdings  of 

U.S.  dollars! 

8.  Discount  received  on  the  increase  in  holdings 

of  sterling* 

9.  Discount  received  on  the  purchase  of  sterling 

used  to  retire  London  indebtedness* 


2-2 


11-5 
1-9 


-0-3 
10-5 


0-4 

0-5 
3-8 
0-5 


11-9 


1-4 
10 


61 

0-5 
21 

0-3 


-0-9 


-2-9 
-0-2 


-11-7 


-8-1 


10.  Premium,  Discount  and  Exchange  Revenue  as 
included  in  item  40  of  Table  XIV 


4-9 


20 


1-6 


10 


11.  Net  difference  (10-1). 


2-7 


1-6 


-10-3 


-51 


7  9 

0-5 
16 


-0-6 
-7-5 


20 


-60 


Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 

»  Transferred  to  item  12  of  Table  XIV. 

»  Transferred  to  item  13  of  Table  XIV;  but  see  footnote  3  with  respect  to  1942-43. 

*  Includes  the  premium  on  commissions  on  the  refunding  issues,  $0- 1  million,  transferred  to  item  11  of  Table  XIV. 

*  Less  than  $50,000. 

»  Transferred  to  item  24  of  Table  XIV. 
« Transferred  to  item  25  of  Table  XIV. 


(6)    Other  Receipts  (except  borrowing). 

Miscellaneous  receipts  related  to  the  war  are  listed  in  Table  XIX.  They  totalled  $75-1 
million  in  the  year  under  review,  including  $40-6  million  net  receipts  in  Deposit  and  Trust 
Accounts  (mostly  explained  by  deposits  of  allied  governments  to  be  used  for  the  purchase  of  war 
supplies),  $8-8  million  in  Insurance,  Pension,  and  Guaranty  Accounts,  and  $25-5  million  in 
Sundry  Suspense  Accounts. 


Hi 


DEPARTMENT   OF  FINANCE 

TABLE  XIX 

Miscellaneous  Cash  Receipts  and  Credits  on  War  Account,  1939-40  to  1943-44 

(In  millions  of  dollars) 


Item 


Fiscal  Years  Ended  March  31 


1944 


1943 


1942 


1941 


1940 


Deposit  and  Trust  Accounts — 

1.  Deferred  pay,  Army  and  Air  Force 

2.  Deposits  by  allied  governments  re  purchase  of 

supplies 

3.  Sorel  Industries,  Ltd. — Minister's  Plant  Depre- 

ciation Account 

4.  Sundry  accounts^ 

Insurance,  Pension  and  Guaranty  Accounts — 

5.  Employee's    compensation    clearing    accounts, 

defence  projects 

6.  War  Damage  Insurance  Accoimts 

Deferred  Credits — 

7.  Sundry  accoimts^ 

Sundry  Suspense  Accounts — 

8.  Canadian  Government  Merchant  Marine,  war 

operations  suspense 

9.  Department  of  Munitions  and  Supply  Suspense. 

10.  Department  of  National  Defence  Suspense. . . . 

11.  Other  suspense  accounts* 

12.  Total 


4-8 

31  0 

3-8 

11 

40-6 


3-3 

5-6 


01 


1-1 
12-6 
11-7 

01 

25-5 


75-1 


60 

-4-1 

2-8 
0-3 
6-0 


2-7 

6-7 


01 


1-5 
1-6 


3-1 


16-6 


40 
3-4 


-01 

7-3 


1-7 


20 


2-0 


110 


2-7 
0-9 


0-3 

4-0 


-01 
-0-1 


3-9 


0-6 


0? 


01 
0-1 


0-7 


Note:  Due  to  rounding  off,  the  columns  may  not  add  exactly  to  the  totals  shown. 
1  Appendix  No.  13,  items  37,  38,  42,  47,  49,  51,  52,  65,  60,  63,  65,  66,  67,  and  68,  on  pages  55  and  56  of  Part  I. 
« Less  than  $50,000. 

'  Appendix  No.  13,  items  3,  5,  and  8  of  Schedule  Q,  page  58  of  Part  I. 
*  Appendix  No.  13,  items  1,  2,  10,  and  24  of  Schedule  R,  page  59  of  Part  I. 


Miscellaneous  receipts  and  credits  on  non-war  account  are  given  in  Table  XX.  They 
amounted  to  $42*9  million  in  1943-44,  including  net  receipt  of  $1-9  million  in  Deposit  and  Trust 
Accounts,  $30*9  million  in  Insurance,  Pension  and  Guaranty  Accounts  (of  which  $23*3  million 
was  from  Government  Annuities),  and  $9-7  million  in  Deferred  Credits. 


PUBLIC    ACCOUNTS  m 

TABLE  XX 

Miscellaneous  Cash  Receipts  and  Credits  on  Non-War  Account,  Net,  1939-40  to  1943-44 

(In  millions  of  dollars) 


Item 

Fiscal  Years  Ended  March  31 

1944 

1943 

1942 

1941 

1940 

Deposit  and  Trust  Accounts — 

1.  Bank  Circulation  Redemption  Fund 

-0-7 

-2-9 

0-8 

0-5 

01 

3-9 

I 

0-4 

1-9 

10 
3-3 
1-9 

23-3 
0-7 

76-3 

-76  0 

0-4 

30-9 

9-4 
0-3 

0-4 

-0-5 
10 
0-4 
0-7 

-0-3 
2-7 
0-4 
0-4 
4-8 

0-9 
2-9 
1-9 

17-4 
0-8 

700 

-69-6 

01 

24-5 

6-4 
-0-4 

01 

-0-3 
0-7 
0-2 

-0-5 

1 

-0-5 

1 

0-2 

-0-2 

0-9 

-0-2 
40 
01 
01 
0-6 

-0-9 
0-2 
01 
4-0 

0-9 
10 
2-4 
15-6 
10 

-0-4 

2.  Contractors'  security  deposits 

0-7 

3.  Indian  Trust  Funds 

01 

4.  National  Harbours  Board  funds 

-0-5 

5.  National  Research  Council  Trust  Fund 

6.  Post  Office  Savings  Bank  deposits 

1 
01 

7.  Sir  Frederick  Banting  Fund 

8.  Sundry  accounts* 

01 

Insurance,  Pension  and  Guaranty  Accounts — 

9.  Civil  Service  Insurance  Fund 

0-9 

10.  Civil  Service  Retirement  Fund 

1 

2 

16 

0 

44 

-38 

9 
2 
9 
9 
0 
« 

0-4 

11.  Civil  Service  Superannuation  Fund  No.  5 

12.  Government  Annuities 

2-4 

17-4 

13.  Returned  Soldiers*  Insurance  Fund 

0-9 

14.  Unemployment  Insurance  Fund 

15.      Less  invested  in  securities 

16.  Sundry  accounts* 

1 
28-0 

I 
0-4 

1 

01 
21  0 

1 

Deferred  Credits — 

17.  Instalment  payments  for  Victory  Bonds 

18.  Sundry  accounts* 

21  9 

0-4 
-01 

I 

Sundry  Suspense  Accounts — 

19.  Simdry  accounts* 

0-2 

20.          Total 

42-9 

35-3 

28-3 

25-3 

22-2 

Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 
'  Less  than  $50,000. 

•  Chanstes  in  the  remainine  items  in  Schedule  N  of  Appendix  No.  13,  pages  54  to  57  of  Part  I,  except  items  14,  15,  36  and 
those  listed  in  footnote  1  of  Table  XIX. 

'  Changes  in  the  remaining  items  of  Schedules  O  (except  items  3,  4,  9,  10,  and  11)  and  P,  page  57  and  page  58  of  Part  I. 

•  Changes  in  the  remaining  items  of  Schedule  Q,  (except  items  3,  5,  and  8)  page  58  of  Part  I. 

•  Changes  in  those  items  in  Schedule  R,  page  59  of  Part  I,  which  have  not  been  detailed  elsewhere. 


(c)   Borrowed  Funds  and  Borrowing  Operations, 
(i)   Operations  in  Foreign  Markets. 

The  Dominion  did  not  borrow  in  foreign  markets  in  the  year  under  review,  and  in  fact 
reduced  its  indebtedness  in  both  London  and  New  York.  In  the  former  market  the  Dominion's 
outstanding  obligations,  already  reduced  to  relatively  small  proportions  at  the  beginning  of  the 
fiscal  year,  were  still  further  reduced  by  continued  repatriation.  In  New  York,  the  $30  million 
2i  per  cent  loan  of  1937  and  the  $76  million  24  per  cent  loan  of  1935  were  called  for  redemp- 
tion in  August  1943  and  paid  off  in  cash.  The  cash  effects  of  these  transactions  are  not^d 
at  items  13  and  25  of  Table  XIV  where  the  amounts  have  been  converted  at  the  current  rates 
of  exchange  in  order  to  show  the  net  requirements  of  Canadian  funds  for  these  debt  reductions. 
Their  effects  can  also  be  seen  in  the  comparative  balance  sheet  and  Schedule  T  thereto,  at  pages 
3  and  27  respectively  of  Part  I,  where  they  are  shown  at  par  of  exchange. 

(ii)    Borrowing  Within  Canada. 

The  repayments  of  foreign  debt  referred  to  in  the  preceding  paragraph  constitute  a  require- 
ment for  cash  and  they  have  been  so  treated  in  Table  XIV.  To  deduct  these  figures  from  the 
net  proceeds  of  borrowing  within  Canada  in  order  to  show  an  over-all  figure  for  net  borrow- 
ing would  understate  the  Dominion's  cash  requirements  during  the  year  and  would  obscure  the 
real  total  of  funds  provided  by  Canadian  investors.  It  was  borrowing  within  Canada  that  was 
significant  in  meeting  the  cash  deficiency  in  1943-44,  and  indeed  in  every  fiscal  year  of  this 
war.    These  operations  are  summarized  at  items  49  to  56  of  Table  XIV. 


liv 


DEPARTMENT   OF  FINANCE 


The  details  of  new  issues  of  funded  debt  (that  is,  excluding  renewals  and  the  conversion 
of  maturing  issues)  are  given  in  Table  XXI.  This  table  also  gives  the  comparable  figures  for 
the  four  previous  fiscal  years,  and  a  column  showing  the  total  for  the  five  years  has  been  added. 
This  total  is  in  many  ways  more  significant  than  the  annual  transactions,  as  the  figures  for 
individual  fiscal  years  may  be  distorted  by  incidental  factors  like  the  timing  of  loan  cam- 
paigns (for  example,  during  1942-43  cash  requirements  increased  very  rapidly,  and  there  was  a 
Victory  Loan  campaign  just  before  the  beginning  and  another  just  after  the  end  of  the  fiscal 
year,  with  the  result  that  bank  borrowing  was  particularly  high  in  that  year). 

TABLE  XXI 

New  Borrowing  Within  Canada,  1939-40  to  1943-44* 
(In  millions  of  dollars) 


Sotjrce'  and  Title  of  Borrowing 

Fiscal  Years  Ended  March  31 

1944 

1943 

1942 

1941 

1940 

Total 

Treasury  Bills 

1.  Net  increase 

60  0 

300 

40-0 

75-0' 
250  0' 

205-0 

Bank  op  Canada 

2.  One  year  notes,  dated  May  1,  1940 

250  0 

3.  Second   Victory   Loan,  dated   October   1, 
1940* 

92-8 
1000 

192-8 

92-8 

4.  Two  year  notes,  dated  April  15,  1942*. . . . 

100-0 

250-0 

442-8 

Chartered  Banks 

5.  Two  year  notes,  dated  October  16,  1939. . 

200-0 

2000 

6.  Two    and    one-half    year    notes,     dated 
January  2,  1941 

249-2 ^ 

249-2 

7.  Two  year  notes,  dated  July  2,  1943 

8.  Deposit  Certificates,  net 

200-0 
-30-0 

170-0 

200  0 

820-0 
820-0 

7900 

249-2 

200-0 

49-4* 
200  0 

1,439-2 

9.  Loan  of  May  15,  1939« 

49-4 

10.  First  War  Loan,  dated  February  1,  1940^ 

200-0 

11.  Second  War  Loan,  dated  October  1,  1940'. 

296-3' 

296-3 

12.  First  Victory  Loan,  dated  June  15,  1941'. 

728-9" 
843  1 

728-9 

13.  Second  Victory  Loan,  dated  March  1,  1942 

843-1 

14.  Third  Victory  Loan,  dated  November  1, 
1942 

991-4 

991-4 

15.  Fourth  Victory  Loan,  dated  May  1,  1943. 

16.  Fifth  Victory  Loan,  dated  November  1, 

1943 

1,308-7 
1,375-0 

48-4 
2,732-1 

1,308-7 

1-375-0 

17.  War  Savings  Certificates'  and  Stamps,  and 
Non-Interest- Bearing    Certificates,    net 
increase 

59-0 
1,050-4 

84-8 
1,656-8 

580 

354- S 

250-2 

249-4 

6,042-9 

18.    Grand  Total 

2,9621 

2,093-3 

1,696-8 

928-5 

449-4 

8,130-0 

Memorandum — War  Period  Issues^ — 

19.  General  PubHc 

5,993-6 

20.  Grand  Total 

8,080-6 

Note:  Due  to  rounding  off  the  figures  may  not  add  exactly  to  the  totals  shown. 

'  Excludes  renewals  and  the  conversion  of  maturing  issues. 

*  At  time  of  issue  only. 

*  These  two  issues,  totalling  $325  million,  were  sold  to  the  Bank  of  Canada  to  provide  funds  for  the  Foreign  Exchange  Control 
Board. 

*  These  loans  were  issued  early  in  1942-43, in  clearing  off  the  F.E.C.B.'s  accumulation  of  sterling  balances. 

*  Net  proceeds  at  price  to  subscribers;  see  Table  XXIII  pages  LVIII-LXI  for  terms  of  issue. 

*  There  is  no  information  available  concerning  subscriptions  by  banks  to  this  loan. 

'  Some  small  portion  of  these  loans  was  subscribed  by  the  Bank  of  Canada  and  the  chartered  banks,  estimated  at  leas 
than  $30  million  for  the  three  loans  (including  $6-7  million  of  the  First  Victory  Loan,  as  shown  in  Table  XXII,  page  LVI). 

*  Including  the  addition  of  accrued  interest. 

» Issues  after  September  1,  1939 — i.e.  all  issues  except  item  9. 


PUBLIC    ACCOUNTS  Iv 

As  the  table  shows,  the  total  of  outstanding  Treasury  Bills  increased  by  $60  million  during 
the  year,  to  $360  million.  The  net  effective  rate  of  interest  on  these  Bills  declined  still  further 
during  the  year,  and  stood  at  the  near-record  low  level  of  0-387  per  cent  on  the  last  issue  of  the 
year.    The  corresponding  rates  of  the  last  five  fiscal  years  are  as  follows: 

Per  cent 

1939-40 0-747 

:1940-41  0-609 

1941-42  0-552 

1942-43  0-498 

1943-44  0-387 

It  is  not  possible  to  classify  the  purchasers  of  Treasury  Bills,  but  other  new  issues  have  been 
£0  classified  in  Table  XXI. 

A  net  amount  of  $170  million  was  borrowed  from  the  chartered  banks  during  1943-44  but 
nothing  from  the  Bank  of  Canada. 

The  general  public  bought  no  less  than  $2,732-1  million  of  new  issues — $2,683-7  million  of 
Victory  Bonds  and  $48-4  million  (net  after  redemptions,  but  including  accrued  interest)  of  War 
Savings  Certificates  and  Stamps  and  Non-Interest-Bearing  Certificates.  This  is  92-2  per  cent 
of  the  total  borrowings  for  the  year,  which  were  $2,962-1  million.  The  Fourth  and  the  Fifth 
Victory  Loans  were  each  in  turn  the  largest  borrowing  operation  in  the  history  of  the  Dominion — 
the  Fourth  yielded  $1,308-7  million  from  2,668,420  subscriptions  and  the  Fifth  $1,375  million  in 
cash  from  a  total  of  3,033,051  subscriptions.  The  National  War  Finance  Committee  has  prepared 
an  estimate  of  the  derivation  of  the  subscriptions  to  these  loans  at  the  time  of  issue.  It  is  given 
in  Table  XXII,  together  with  revised  data  for  the  first  three  Victory  Loans.  Unfortunately 
similar  information  is  not  available  for  the  First  or  the  Second  War  Loans. 


Ivi 


DEPARTMENT   OF  FINANCE 


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S  3  o  S^^3_-  ■" 


PUBLIC    ACCOUNTS  Ivii 

Reviewing  the  borrowing  operations  from  September  1,  1939  to  March  31,  1944 — the  war 
period  to  date — the  g-eneral  public  has  provided  $5,993-6  million  out  of  a  total  of  $8,080-6 
million  "new  money"  raised  (that  is,  excluding  the  conversion  or  renewal  of  previous  issues), 
or  74-2  per  cent.  Excluding  Treasury  Bill  purchases,  the  Bank  of  Canada  has  provided  only 
$442-8  million  or  5-5  per  cent,  and  the  chartered  banks  $1,439-2  million  or  17-8  per  cent; 
Treasury  Bills  accounted  for  the  remaining  2-5  per  cent. 

Out  of  these  borrowings  certain  maturing  issues,  or  that  portion  of  them  not  converted 
into  new  loans,  have  had  to  be  paid  off  in  cash.  The  amount  was  $59-7  million  in  1943-44,  as 
shown  in  Table  XXIV  which  also  gives  the  corresponding  figures  for  the  four  previous  years. 

There  is  another  type  of  borrowing  which  is  included  with  funded  debt  in  the  revised 
presentation  of  the  balance  sheet,  and  that  is  the  compulsory  savings  portion  of  the  personal 
income  tax  and  the  excess  profits  tax.  Certificates  are  issued  to  each  person  contributing  in 
this  way,  and  these  are  binding  obligations  of  the  government  repayable  within  a  stipulated 
time  limit  after  the  end  of  hostilities.  Due  to  the  tremendous  number  of  individual  forms  to 
be  checked,  it  has  not  yet  proved  possible  to  compute  exact  totals  of  the  amounts  involved, 
but  in  1943-44  a  further  $155  million  has  been  added  to  the  $70  million  set  up  in  1942-43  as 
the  estimated  liability.  The  current  year's  figure  is  made  up  as  follows:  estimated  savings 
portion  of  personal  income  taxes  on  1943  incomes,  $110  million;  estimated  additional  amount 
on  1942  incomes,  $5  million;  and  estimated  savings  portion  of  excess  profits  taxes  for  1943-44,  $40 
million.  This  makes  the  totals  to  date  $165  million  for  personal  incomes  and  $60  million  for 
excess  profits;  out  of  this  amount  $18,958.98  has  been  returned  to  persons  entitled  to  claim 
return  of  their  savings  under  the  statute — cases  where  the  savings  have  been  returned  to 
the  estate  of  a  deceased  certificate  holder,  for  example. 

The  items  so  far  enumerated  make  up  the  total  cash  receipts  from  the  increase  in  funded 
debt  during  the  year.  There  is  one  other  item  under  the  heading  of  borrowing,  however, — the 
net  change  in  domestic  floating  debt,  which  was  a  decrease  of  $6  million  in  -1943-44.  Floating 
debt  is  composed  mainly  of  outstanding  cheques,  though  important  amounts  of  matured  funded 
debt  and  interest  due  and  unpaid  are  included,  and  also  outstanding  warrants  and  other  obliga- 
tions payable  on  demand.  The  account  known  as  Post  Office  Account  is  also  included,  because 
it  consists  largely  of  outstanding  postal  notes,  money  orders,  etc.  In  short,  floating  debt  repre- 
sents sums  payable  on  demand  which  in  the  normal  course  of  events  will  be  presented  for  pay- 
ment with  reasonable  promptness.  An  increase  in  floating  debt  is  therefore  analogous  to  short 
term  borrowing — it  might  be  called  involuntary  borrowing — and  a  decrease  is  analogous  to  a 
debt  repayment.    The  changes  for  the  past  five  fiscal  years  are  shown  at  item  57  of  Table  XIV. 

To  conclude  this  section  on  domestic  borrowing,  three  additional  tables  are  presented.  The 
first  is  Table  XXIII,  which  is  a  list  of  borrowing  operations  undertaken  between  April  1,  1939, 
and  March  31,  1944,  giving  details  as  to  maturities,  rates,  issue  prices,  yields,  and  so  on.  This 
table  differs  from  Table  XXI  on  page  LIV  particularly  in  that  it  includes  conversion  and 
renewal  issues  as  well  as  "new  money"  issues,  and  in  that  it  shows  all  issues  at  their  face  value, 
whereas  Table  XXI  showed  only  the  amount  received  in  cash  from  the  subscribers. 

The  second  is  Table  XXIV,  which  is  a  list  of  the  redemptions,  both  in  cash  and  by  con- 
version, for  the  same  period.  The  "cash  redemptions"  column  gives  at  items  6,  10,  16,  21,  and  27 
the  amounts  used  in  item  54  of  Table  XIV. 


Iviii 


DEPARTMENT   OF   FINANCE 


TABLE 

Domestic  Loan  Flotations', 


Source  of  Borrowing 
and  Title  of  Issue 


Treasury  Bills 

\.  Net  increase  in  three  months  Treas- 
ury Bills 


Bank  of  Canada 

2.  Five  year  bonds  (see  also  item  13) 

3.  One  year  notes 

4.  One  year   notes  (refunding  item  3) 

5.  Three  year  notes  (see  also  item  15) 

(refunding  item  12) 

6.  Second  Victory  Loan 

7.  Two  year  notes 

8.  One  year   notes  (refunding  item  4). 

9.  One  year   notes  (refunding  item  8) . 
10.  Two  year  notes  (see  also  item  16) 

(refunding  item  14) 


11. 


Total,  Bank  of  Canada. 


Chartered  Banks 

12.  Two  year  notes 

13.  Five  year  bonds  (see  also  item  2) . . . 

14.  Two  and  one  half  year  notes 

15.  Three  year  notes  (see  also  item  5) 

(refunding  item   12) 

16.  Two  year  notes  (see  also  item  10) 

(conversion  portion  is    refunding 

item  14) 

Deposit  Certificates,  net  increase. 


17. 
18. 


Total,  Chartered  Banks. 


General  Public' 

19.  Three  year  bonds^ 

20.  Nineteen  vear  bonds^ 

21.  First  War  Loan 

22.  Second  War  Loan 

First  Victory  Loan — 

23.  Five  and  one  half  year  bonds. . . . 

24.  Ten  year  bonds 

Second  Victory  Loan — 

25.  Two  and  one  half  year  bonds. . .  . 

26.  Six  year  bonds 

27.  Twelve  year  bonds 

Third  Victory  Loan — 

28.  Three  and  one  half  year  bonds. . . 

29.  Fourteen  year  bonds 

Fourth  Victory  Loan — 

30.  Three  and  one  half  year  bonds . .  . 

31.  Fourteen  year  bonds 

Fifth  Victory  Loan — 

32.  Three  and  one  half  year  bonds. . . 

33.  Fifteen  years  and  two  month  bonds 


Dated 


Maturing 


Various 


Mar. 
May 
May 

Oct. 

Mar 

April 

April 

April 


1,  1940. 
1,  1940. 
1,  1941. 

16,  1941 . 
1,  1942. 
16,  1942. 
15,  1942. 
15,  1943. 


July   2,  1943. 


Oct. 

Mar. 
Jan. 


16,  1939. 

1,  1940. 

2,  1941 . 


Oct.  16,  1941. 


July   2,  1943. 
Various 


May 
May 
Feb. 
Oct. 


June 
June 


Mar. 
Mar. 
Mar. 


Nov. 
Nov. 


May 
May 


Nov. 
Nov. 


15,  1939. 
15,  1939. 

1,  1940. 

1,  1940. 


15,  1941. 
15,  1941 . 


1,  1942. 
1,  1942. 
1,  1942. 


1,  1942. 
1,  1942. 


1,  1943. 
1,  1943. 


1,  1943. 
1,  1943. 


Various 


Mar.  1,  1945. 

May  1,  1941. 

May  1,  1942. 

Oct.  16,  1944. 

Sept.  1,  1944. 

April  15,  1944. 

April  15,  1943. 

April  15,  1944. 

July  2,  1945. 


Oct. 
Mar. 
July 


16,  1941. 

1,  1945. 

2,  1943. 


Oct.   16,  1944. 


July   2,  1945. 
Various 


May  15,  1942. 
June   1,  1958. 
Feb.   1,  1948-52 
Oct.   1,  1952. 


Dec.  15,1946.. 
June  15,1951.. 


Sept.  1,  1944. 
Mar.  1,  1948. 
Mar.   1,  1954. 


May 
Nov. 


Nov. 
May 


May 
Jan. 


1,  1946. 
1,  1956. 


1,  1946. 
1,  1957. 


1,  1947. 
1,  1959. 


Interest 
rate 


% 


2 
1 
1 

U 

u 
u 

1 
1 

u 


Price 


To  pubhc 


2 
2 

n 


u 


u 

3 
3 


U 
2i 
3 


1} 
3 


If 
3 


If 
3 


To 

Govern- 
ment 


99-375 

98-50 

100-008 

98-75 


99-00 
100-00» 


100-00 
100-00 
lOO-OO' 


10000 
100-00» 


100-00 
100-00 


100-00 
100-00 


Various 


99-375 
100-00 
100-00 

99-27 
100-00 
100  00 
100-00 
10000 

10000 


100-00 
99-375 
99-695 

99-27 


10000 
10000 


98-77 
97-71 
99-216' 
98-00 


97-98 
98  ^S* 


99-21 
99-35 
99  IS* 


99-46 
99 •27* 


99-50 
99-29 


99-63 
99-41 


PUBLIC   ACCOUNTS 


lis 


XXIII 

1939-40x0  1943-44 


Yield  at 


Price  to 
public 


Price  to 

Government 


Issued 
for 
cash 


Issued  as 
renewals  or 
conversions 


Total 

amount 

issued 


Number 

of 

Subscriptions* 


% 


1-72 
310 
3-27 
3  125 


219 
309 


1-50 
2-25 
3  07 


1-75 
306 


1-75 
300 


1-75 
300 


% 
Various 


213 
100 
100 

1-75 
1-50 
1-50 
100 
100 

1-50 


2  00 
213 
1-625 

1-75 


1-50 
0-75 


1-92 
316 
3-36 
3-20 


2-40 
3-21 


1-82 
3-37 
315 


1-91 
312 


1-90 
306 


05 


$      205,000,000 


205,000,000 


250,000,000 


92,831,000* 
100,000,000* 


$  64,040,0003 
256^606^666 
100,300,000 


250,000,000 
250,000,000 

56,000,000 


64,040,000 
250,000,000 
250,000,000 

100,300,000 
92,831,000 
100,000,000 
250,000,000 
250,000,000 

56,000,000 


$   442,831,000 


970,340,000 


1,413,171,000 


$   200,000,000 


250,000,000 


40,960,000^ 


200,000,000 
790,000,000 


99,700,000 
194,000,000 


200,000,000 

40,960,000 

250,000,000 

99,700,000 


394,000,000 
790,000,000 


$  1,440,000,000 


$  334,660,000 


$  1,774,660,000 


14,000,000 

36,000,000 

200,000,000 

300,000,000 


730,376,250 


843,127,900 


144,253,000 
847,136,050 
991,389,050 

197,455,000 
1,111,261,650 
1,308,716,650 

1,374,992,250 


81,500,000 

3,000,000 

50,000,000 

24,945,700 


106,444,000 


153,579,000 


195,591,500 


95,500,000 

39,000,000 

250,000,000 

324,945,700 


[193,286,0001 
j 643, 534, 250 

[836,830,250} 

{  57,169,0001 
1269,879,000 
1669,658,900 
[996,706,900] 

144,253,0001 
847,136,050 
991,389,050] 

197,455,0001 
1,111,261,650 
1,308,716,650] 

373,259,0001 
1,197,324,750 
\ ,570 ,583 ,760] 


178,363 
150,890 


968,259 

1,681,267 

2,032,154 
2,668,420 
3,033,051 


Ix 


DEPARTMENT  OF  FINANCE 


TABLE 

Domestic  Loan  Flotations*, 


Source  of  Borrowing 
and  Title  of  Issue 


Dated 


Maturing 


Interest 
rate 


Price 


To  public 


To 
Govern- 
ment 


% 


34.  War  Savings  Certificates  and  Stamps 

(net) 

35.  Non-Interest-Bearing  Certificates 

(net) 


Various 
Various 


36.  Total,  General  Public. 

37.  Grand  Total 


Various 

June     15,  1945 

&  1947 


10000 


10000 


Memokandtjm — War  Period  Issues**^ 

38.  General  Public 

39.  Grand  Total 


*  Excluding  the  School  Lands  Debentures  amounting  to  $33,293,470.85  held  by  the  Provinces  of  Manitoba,  Saskatchewan, 
and  Alberta,  which  were  renewed  annually  on  July  1st,  at  4  per  cent  interest. 

*  Data  from  the  National  War  Finance  Committee. 

*  Of  this  amount  $40,000,000  was  issued  to  meet  in  part  the  3  per  cent  issue  maturing  March  1,  1940;  the  remainder  was 
issued  later  (at  99-375  and  accrued  interest)  to  meet  in  part  the  li  per  cent  issue  maturing  on  June  1,  1940.     See  also  footnote  5. 

*  Issued  in  June  1942  (at  par  and  accrued  interest).    Item  6  is  no  way  related  to  the  public  loan  campaign;  issuance  in  this 
form  was  a  matter  of  convenience  only. 

*  Issued  to  meet  in  part  the  IJ  per  cent  issue  maturing  on  June  1  1940;  see  also  footnote  3. 


PUBLIC  ACCOUNTS 


M 


XKlll— Concluded 

19-40  TO  IMZA^— Concluded 


Yield  at 

Issued 
for 
cash 

Issued  as 
renewals  or 
conversions 

Total 

amount 

issued 

Number 

of 

Subscriptions' 

Price  to 
public 

Price  to 
Government 

% 

10 

% 

10 

240,189,462 
10,044,525 

240,189,462 
10,044,525 

$  6,048,836,087 

$      615,060,200 

$      6,663,896,287 

$  8,136,667,087 

$  1,920,060,200 

$     10,056,727,287 

* 

$  5,998,836,087 
$  8,086,667,087 

%      530,560,200 
%  1,835,560,200 

$      6,529,396,287 
$      9,922,227,287 

•  The  banks  have  participated  in  some  degree  in  some  of  these  issues,  but  this  has  been  confined  almost  entirely  to  conver- 
sions into  short-term  tranches.  It  is  estimated  that  cash  subscriptions  by  banks  to  War  and  Victory  Loans  were  less  than 
$30  million;  see  also  Table  XXII,  page  LVI.    But  note  also  items  19  and  20  and  footnote  7. 

'  There  is  no  information  as  to  subscriptions  by  the  banks  to  this  issue. 

•  The  redemption  of  20  per  cent  of  the  loan  on  February  1,  1951  will  be  at  100-50,  and  the  20  per  cent  on  February  1, 1952 
will  be  at  101. 

»  Redeemable  at  101  at  maturity. 

*"  War  Savings  Certificates  are  issued  on  a  discount  basis,  and  yield  3  per  cent  to  the  purchaser  if  held  to  maturity,  seven 
and  a  half  years  after  issue. 

"  Including  addition  of  accrued  interest. 

'^  Issues  after  September  1,  1939 — i.e.  all  issues  except  items  19  and  20. 


Ixu 


DEPARTMENT   OF  FINANCE 


TABLE 

Domestic  Debt  RedemptionsS 


Title  of  Issue 


Interest 
rate 

% 


Date  of 
Maturity 


Total  to  be 
financed 


1.  Conversion  and  Refunding  Loans,  1937. 

2.  Refunding  Loan,  1933 

3.  Refunding  Loan,  1934 

4.  Loan  of  1935 

5.  Loan  of  1935 


Redemptions  in  1939-40. 


7.  Loan  of  1936 

8.  Refunding  Loan,  1925 

9.  Four  and  one-half  year  notes. 


10. 


Redemptions  in  1940-41. 


11.  One  year  notes 

12.  Two  year  notes 

13.  National  Service  Loan 

14.  Loan  of  1939  (see  also  item  18) 

15.  Conversion  Loan,  1937  (see  also  item  19). 


16. 


Redemptions  in  1941*42. 


17.  One  year  notes 

18.  Loan  of  1939  (see  also  item  14) 

19.  Conversion  Loan,  1937  (see  also  item  15). 

20.  Refunding  Loan,  1934 


21. 


Redemptions  in  1942-43. 


'  22.  One  year  notes 

23.  Loan  of  1935 

24.  Two  and  one  half  year  notes . 

25.  Refunding  Loan,  1923 

26.  Refunding  Loan,  1933^ 


27.  Redemptions  in  1943-44. 

28.  Grand  Total 


1 

4 

2i 

2 

3 


June 
Oct. 
Oct. 
Nov. 
March 


1,  1939. 
15,  1939. 
15,  1939. 
15,  1939. 

1,  1940. 


1 


June  1,  1940. 
Sept.  1,  1940. 
March  15,  1941. 


1 

2 

5 

H 

2 


1 

U 
2 
3 


1 
2i 

li 

5 
4 


May 

Oct. 

Nov. 

May 

June 


1,  1941. 
16,  1941. 
15,  1941. 
15,  1942. 

1,  1942. 


May 
May 
June 
Oct. 


1,  1942. 
15,  1942. 

1,  1942. 
15,  1942. 


April 

June 

July 

Oct. 

Oct. 


15,  1943. 

1,  1943. 

2,  1943. 
15,  1943. 
15,  1945^ 


40,000,000 

47,269,500 

7,933,000 

20,000,000 

115,013,637 


$230,216,137 


$  80,000,000 
75,000,000 
45,000,000 


$  200,000,000 


$  250,000,000 
200,000,000 
141,663,000 
93,818,000* 
59,761,000* 


$  745,242,000 


$  250,000,000 
1,682,000* 
239,000 « 
40,409,000 


$  292,330,000 


$  250,000,000 

20,000,000 

250,000,000 

147,000,100 

88,337,500 


$  755,337,600 


$2,223,125,737 


Memorandum:  War  Period  Redemptions* 

29.  Fiscal  year  1939-40 

30.  Grand  Total 


$     143,078,137 
2,135,987,737 


1  Excluding  School  Lands  Debentures  amounting  to  $33,293,470.85  held  by  Manitoba,  Saskatchewan  and  Alberta,  which 
matured  and  were  renewed  annually  on  July  1,  at  4  per  cent  interest. 
'  The  numbers  in  parenthesis  refer  to  items  of  Table  XXIII. 

*  Portion  converted  into  Second  Victory  Loan;  see  also  items  18  and  19. 

*  Portion  not  converted  into  Second  Victory  Loan;  see  also  items  14  and  15. 
'  Called  for  redemption  October  15,  1943. 

*  Redemptions  after  September  1,  1939— i.e.  all  redemptions  except  item  1  and  the  converted  portions  of  items  2  to  4. 


I 


PUBLIC    ACCOUNTS 


XXIV 

1939-40  TO  1943-44 


Ixtii 


Amount 
renewed  or 
converted 


Issues  into  which  converted  (Table  XXIII)* 


Amount 
paid  off 
in  cash 


37,362,000 
30,101,500 
1,690,500 
15,346,000 
60,000,000 
40,000,000 


Loan  of  May  15,  1939. . .  (19  and  20). 
Loan  of  May  15,  1939. . .  (19  and  20). 
Loan  of  May  15,  1939. . .  (19  and  20). 
Loan  of  May  15,  1939. . .  (19  and  20). 

First  War  Loan (21) 

Five  Year  Bonds (2) 


S     174,500,000 


$   65,000,000 
24,945,700 


Five  year  bonds (2  and  13) . 

Second  War  Loan (22) 


89,945,700 


250,000,000 

200,000,000 

106,444,000 

93,818,000 

59,761,000 


$    710,023,000 


$    250,000,000 


250,000,000 


$    250,000,000 


250,000,000 

121,494,500 

74,097,000 


$    695,591,500 


$1,920,060,200 


One  year  notes (4) 

Three  year  notes (5  and  15) 

First  Victory  Loan (23  and  24) ... . 

Second  Victory  Loan. . . .  (25,  26  and  27). 
Second  Victory  Loan. . . .  (25,  26  and  27). 


One  year  notes ^  . . .  (8) . 


One  year  notes . 


(9). 


Two  year  notes (10  and  16) . 

Fifth  Victory  Loan (32  and  33). 

Fifth  Victory  Loan (32  and  33) . 


2,638,000 

17,168,000 

6,242,500 

4,654,000 

25,013,637 


I    55,716,137 


15,000,000 
50,054,300 
45,000,000 


$  110,054,300 


$    35,219,000 


$    35,219,000 


$       1,682,000 

239,000 

40,409,000 


$    42,330,000 


$    20,000,000 


25,505,600 
14,240,500 


$    59,746,100 


$303,065,537 


$   90,000,000 
1.835.560.200 


$  53,078,137 
300,427,537 


Finally,  some  comments  on  interest  rates  may  be  added.  The  table  which  follows — 
Table  XXV — shows  the  average  coupon  interest  rates  on  the  funded  debt  of  the  Dominion 
for  the  years  1934-35  to  1943-44,  as  at  the  close  of  each  year.  This  table  shows  two  significant 
features — firstly,  a  steady  decline  in  coupon  rates  throughout  the  period,  and  secondly,  in  the 
last  four  fiscal  years,  a  decisive  narrowing  of  the  spread  between  the  average  rate  on  funded 
debt  payable  in  domestic  currency  and  that  on  total  funded  debt. 

The  first  feature  is  epitomized  by  the  fall  of  the  average  rate  on  total  debt  from  4-15  per 
cent  as  at  March  31,  1935,  to  2-55  per  cent  as  at  March  31,  1944 — ^the  domestic  rate  falling 
even  more,  from  4-23  per  cent  to  2-52  per  cent.  This  fall  is  due  only  in  part  to  more  extensive 
use  of  short-t-erm  borrowings,  for  the  last  column  shows  that  the  effective  rate  on  long-term 
issues   (ten  years  or  more)  has  also  fallen  sharply,  if  less  than  proportionally  and  also  less 


Ixiv 


DEPARTMENT   OF  FINANCE 


regularly;  the  Fifth  Victory  Loan  long-term  bonds  yielded  3-00  per  cent,  the  lowest  of  the 
period,  compared  with  3*81  per  cent  yielded  by  the  Refunding  Loan  of  1934  though  these  issues 
were  for  terms  almost  identical  in  length. 

TABLE  XXV 

Average  Coupon  Interest  Rates  on  the  Funded  Debt  of  the  Dominion  1934-35  to  1943-44 

(As  at  the  close  of  each  fiscal  year) 


Fiscal  Year 


Over-all  coupon  rate  on  debt  payable  in- 


Canada 


London^ 


New  York^ 


Totali 


Yield  to  public  on 

last  domestic  issue 
for  term  of  10 
years  or  more. 


1934-352 
1935-362 
1936-372 
1937-382 
1938-39. 
1939-40. 
1940-41. 
1941-42. 
1942-43. 
1943-44. 


% 

4 
4 
3 
3 
3 
3 
2 


23 
00 
82 
53 
51 
36 
99 


2-85 
2-57 
2-52 


% 

3-62 
3-62 
3-62 
3-62 
3-63 
3-67 
3-54 
3-43 
3-44 
3-45 


% 

A' 
3 
3 


273 
9P 
47 


3-47 
3-46 
3-46 
3-46 
3-53 
308 
3-29 


% 

4-15 
3-94 
3-75 
•53 
•52 
•40 
•06 
•90 
•60 
•55 


Yield 

% 

381 
308 
311 
334 
.307 
325 
3  125 
307 
306 
300 


Term 


15  years 

m    " 

Perpetual. 
14  years. 
20 

8-12  " 
12  " 
12  " 
14  " 
I5k      " 


'  Debt  in  foreign  currency  is  converted  at  par  of  exchange — £1  at  $4.86f ,  and  $1.00  U.S.  at  $1.00  Canadian. 
'  Years  prior  to  1938-39  have  been  adjusted  to  a  basis  comparable  with  that  of  later  years  by  the  omission  of  securities  payabl* 
on  demand  from  the  totals  shown  in  Appendix  I  to  the  Public  Accounts  for  the  respective  years. 
'  Includes  debt  payable  optionally  in  Canada  or  New  York. 


(d)  Decrease  in  Cash  Balances. 

The  Dominion's  domestic  cash  balances  fell  by  |14-3  million  during  the  year,  so  to  this 
extent  1943-44  cash  requirements  were  financed  out  of  money  accumulated  in  previous  years. 
Incidentally,  some  explanation  is  in  order  for  the  fact  that  in  Schedule  A  on  page  14  of  Part  I 
a  negative  balance  is  shown  for  current  deposits  of  cash  in  Canada,  both  as  at  March  31, 
1944  and  as  at  March  31,  1943.  In  point  of  fact  the  Dominion's  accounts  were  never  over- 
drawn. Payments  made  out  of  1943-44  appropriations  during  the  thirty  days  following  the 
close  of  the  fiscal  year  (March  31,  1944),  as  provided  by  subsection  1  of  section  32  of  the  Con- 
solidated Revenue  and  Audit  Act,  1931,  exceeded  the  balances  on  hand  at  the  close  of  business 
on  March  31,  but  April  revenues  and  other  receipts  for  the  fiscal  year  1944-45  were  more  than 
enough  to  cover  the  difference. 

(e)  Tlie  Cash  Deficiency. 

The  cash  deficiency — defined  on  page  XLI  as  the  excess  of  requirements  over  sources  other 
than  borrowing — was  $3,065-6  million  in  1943-44,  compared  with  the  deficit  of  $2,557-2  million. 
These  figures  are  reconciled  in  Table  XXVI,  which  also  reconciles  the  corresponding  figures  in 
the  preceding  four  fiscal  years. 


PUBLIC    ACCOUNTS 

TABLE  XXVI 

Reconciliation  of  the  Deficit  with  the  Cash  Deficiency,  1939-40  to  1943-44 

(In  millions  of  dollars) 


Ixv 


Item 


1.  Deficit,  as  per  item  17  of  Table  III  page  xx. . . 

Add: 

Cash  Outlay  that  Increased  Assets  or  Decreased 
Liabilities — 

2.  On  non-war  account,  item  14  of  Table  XIV,- 

page  xlii 

3.  On  war  account,  item  28  of  Table  XIV,  page 

xlii 

4.  Non-cash  credits  included  in  revenue  (see  page  1) 
Deduct: 

5.  Non-cash   debits   included   in   expenditure    (see 

pages  xlv  and  xlvii) 

6.  Miscellaneous  receipts  and  credits,  item  48  of 

Table  XIV,  page  xUii 


Fiscal  Years  Ended  March  31 


1944 


Adjustment: 

7.  Transfer  of  certain  charges  and  credits  from  Pre- 
mium, Discount,  and  Exchange  Account  to 
other  items  in  Table  XIV,  as  in  item  11  of 
Table  XVIII,  page  U 


8.  Cash  Deficiency,  as  per  item  59  of  Table  XIV. 


2,557-2 


147-6 

474-0 
94-3 


-86-7 
-118-0 


-2-7 


3,065-6 


1943 


2,137-6 


95-2 

693  0 

47-4 


-74-4 
-51-9 


1-6 


2,845-4 


1942 


396-5 


100-7 

812-4 
6-7 


—55-5 
-39-4 


-I-10-3 


1.231-7 


1941 


377-4 


55-5 

567-8 
9-4 


-51-1 
-29-2 


-I-5-1 


935-0 


1940 


118-7 


900 

97-9 
20-3 


-281 
-230 


+60 


281-8 


Note:  Due  to  rounding  off  the  columns  may  not  add  exactly  to  the  totals  shown. 

I.  INDIRECT  OR  CONTINGENT  LIABILITIES:  GUARANTEED  OBLIGATIONS 

This  review  would  not  be  complete  without  a  discussion  of  the  indirect  liabilities  of  the 
Dominion  and  the  changes  therein  during  the  year  under  review.  A  footnote  to  the  Balance 
Sheet  calls  attention  to  these  indirect  liabilities  and  they  are  listed  in  Schedule  V,  on  pages 
28-29  of  Part  I  of  this  Report. 

(1)  Guaranteed  Securities  of  Government  Owned  Enterprises. 

The  total  amount  of  securities  of  the  Canadian  National  Railway  System,  guaranteed  by  the 
Dominion  as  to  the  payment  of  principal  and  interest,  outstanding  in  the  hands  of  the  public 
was  $660  million  as  at  March  31,  1944,  a  decrease  during  the  year  of  $16-1  million.  Similar 
securities  guaranteed  by  the  Dominion  as  to  the  payment  of  interest  only,  were  outstanding 
on  the  same  date  in  the  amount  of  $9-1  million,  a  decrease  of  $1-4  million.  The  former 
reduction  is  due  mainly  to  the  redemption  on  February  1,  1944,  of  $15,500,(X)0  Canadian  National 
Railway  (Company  2^  per  cent  Bonds,  out  of  the  proceeds  of  a  loan  from  the  Government  under 
the  authority  of  the  Canadian  National  Railways  Refunding  Act,  1938. 

Other  securities,  representing  obligations  of  the  Canadian  National  (West  Indies)  Steam- 
ships Limited  and  various  Harbour  Commissions,  which  carry  the  guarantee  of  the  Dominion, 
both  as  to  principal  and  interest,  were  outstanding  in  the  amount  of  $30-4  million  as  at  March 
31,  1944.    This  represented  a  decrease  of  $0-04  million  during  the  year. 

(2)  Guaranteed  Bank  Loans  for  Grain  Marketing  Purposes. 

Under  authority  of  Order  in  Council,  wheat  trading  was  suspended  on  September  27,  1943, 
the  Canadian  Wheat  Board  on  behalf  of  His  Majesty  acquired  all  commercial  stocks  of  western 
wheat  in  Canada  at  closing  market  prices  of  that  day,  and  the  initial  price  to  producers  on 
deliveries  to  the  Board  for  the  balance  of  the  1943-44  crop  and  for  the  whole  of  the  crop  year 
1944-45  was  fixed  at  $1.25  for  One  Northern  in  store  Fort  William  or  Vancouver.  The  Board's 
operations  in  wheat  were  financed  by  loans  from  a  group  of  chartered  banks  under  guarantee 
of  the  Dominion  Government.  The  amount  of  the  guaranteed  advances  in  respect  of  wheat 
outstanding  as  at  March  31,  1944,  which  related  to  the  purchase  of  the  1943  wheat  crop,  was 
$22  million. 

By  Orders  in  Council  passed  in  1942  and  1943  the  Canadian  Wheat  Board  was  empowered 
to  deal  in  flaxseed,  soybeans,  oats  and  barley,  sunflower  and  rape  seed.     In  order  to  finance 

- 19059— 5-A 


Ixvi  •  DEPARTMENT  OF  FINANCE 

these  operations,  guaranteed  bank  advances  were  obtained  from  certain  chartered  banks.    The  i 
amounts  of  these  guaranteed  advances  outstanding  as  at  March  31,  1944,  were  as  follows:    in 
respect  of  flaxseed,  $15-0  million;  and  in  respect  of  sunflower  and  rape  seed,  $0-2  million. 

(3)  Guarantee  of  Seed  Grain  Loans. 

Under  the  terms  of  The  Seed  Grain  Loans  Guarantee  Act,  1938^  the  Dominion  provided  seed 
grain  assistance  to  farmers  in  the  provinces  of  Saskatchewan  and  Alberta  for  the  crop  year 
1938.  This  assistance  took  the  form  of  a  Dominion  guarantee  to  chartered  banks  for  loans 
made  to  municipalities  which  in  the  first  instance  were  guaranteed  by  the  Provincial  Govern- 
ment. The  principal  amount  authorized  by  the  Act  to  be  guaranteed  by  the  Dominion  was 
$14,500,000  in  the  case  of  Saskatchewan,  and  $1,900,000  in  the  case  of  Alberta.  The  Govern- 
ment of  Alberta  during  the  fiscal  year  1941-42,  paid  to  the  interested  banks  all  outstanding 
1938  seed  grain  loans  and  accordingly  the  Dominion's  liability  with  respect  thereto  was  can- 
celled. In  the  case  of  Saskatchewan,  a  general  guarantee  was  given  for  an  amount  not  exceed- 
ing the  maximum  amount  authorized.  This  guarantee  was  still  outstanding  at  the  end  of  the 
fiscal  year,  and  the  Dominion  implemented  its  guarantee  after  the  close  of  the  fiscal  year. 

(4)  Commitments  in  respect  of  National  Housing  Act  Loans. 

Under  the  Dominion  Housing  Act,  1935,  and  its  successor  Act,  the  National  Housing  Act, 
1938,  the  Dominion  has  accepted  and  is  accepting  certain  obligations  arising  out  of  its  con- 
tracts with  approved  lending  institutions  which,  while  not  expressed  in  the  form  of  a  guarantee, 
may  nevertheless  be  regarded  as  contingent  or  indirect  liabilities. 

The  manner  in  which  losses  in  respect  of  any  loan  are  to  be  shared  by  the  Dominion  and 
the  lending  institution  is  fixed  by  the  contract.  The  general  principle  is  that  the  Dominion 
bears  two-thirds  of  the  loss,  if  at  the  time  the  loss  is  sustained  the  principal  amount  of  the 
loan  repaid,  less  any  other  amounts  due,  is  equal  to  or  less  than  the  amount  advanced  by 
the  Dominion  and  one-third  of  the  loss  if  at  the  time  the  loss  is  sustained  the  principal  amount 
repaid,  less  any  other  amounts  due,  is  more  than  the  amount  advanced  by  the  Dominion. 
In  the  case  of  small  loans  (that  is,  loans  not  in  excess  of  $4,000  in  the  case  of  a  single  family 
dwelling  or  not  in  excess  of  $700  per  habitable  room  in  the  case  of  a  multiple  family  dwelling) , 
the  share  of  the  loss  to  be  borne  by  the  Dominion  is  not  more  than'  80  per  cent  and  not  less 
than  50  per  cent  of  the  loss.  The  above  provisions  apply  to  loans  made  under  both  the  National 
Housing  Act,  and  its  predecessor  Act,  the  Dominion  Housing  Act.  Under  the  National  Housing 
Act,  a  new  provision  was  added  to  encourage  the  making  of  small  loans  in  such  small  or  remote 
communities  and  in  such  districts  of  other  communities  as  may  be  designated  by  the  Minister  of 
Finance  in  any  contract.  In  respect  of  such  loans,  the  Dominion  has  agreed  in  contracts  with 
certain  lending  institutions  to  pay  losses  sustained  by  any  such  lending  institution  up  to  certain 
amounts  determined  by  the  contract  which  are  not  less  than  7  per  cent  and  do  not  exceed  25 
per  cent  of  the  total  amount  of  such  loans  made  in  such  areas  by  each  such  lending  institution. 

An  amount  of  $2,000,000  was  appropriated  for  the  fiscal  year  1943-44,  to  provide  for 
advances  under  the  National  Housing  Act,  not  exceeding  with  the  advance  made  jointly  by  the 
approved  lending  institution,  $3,200  in  respect  of  any  one  house,  for  the  construction  of  houses 
where  the  Minister  was  satisfied  that  permanent  houses  could  be  constructed  to  relieve  a  serious 
housing  shortage  without  threatening  to  create  a  post-war  surplus.  Loans  to  the  number  of 
20,831  have  been  approved  at  March  31,  1944,  under  the  Dominion  Housing  Act,  1935,  and 
the  National  Housing  Act,  1938,  in  the  amount  of  $83,995,217.  Losses  recorded  and  paid  to 
March  31,  1944,  amounted  to  $2,644.78,  covering  the  Dominion's  proportion  of  the  loss  on 
seven  loans.  This  amount  represents  total  losses  to  that  date  under  both  the  Dominion  Housing 
Act,  1935,  and  Part  I  of  the  National  Housing  Act,  1938.  These  losses  are  offset  in  part  by  a 
profit  of  $497.74  realized  by  the  sale  of  eleven  properties.  The  net  loss  to  March  31,  1944,  is 
therefore  only  $2,147.04. 

(5)  Guaranteed  Home  Improvement  Loans. 

Under  the  terms  of  The  Home  Improvement  Loans  Guarantee  Act,  1937,  almost  $50  million 
($49,959,055.31,  to  be  exact)  had  been  loaned  up  to  March  31,  1944,  to  home  owners  by  chartered 
banks  and  other  approved  lending  institutions.  The  contingent  liability  of  the  Dominion  with 
respect  to  these  loans  was  limited  to  15  per  cent  of  the  aggregate  of  such  loans  made  by  each 
lending  institution.  As  at  October  30,  1940,  after  four  years  of  operation,  the  $50  million 
loan  authorization  having  been  substantially  exhausted,  the  Government's  undertaking  to 
provide  a  guarantee  for  this  type  of  loan  was  terminated.  After  this  date,  loans  made  by 
lending  institutions  were  not  accepted  for  guarantee  by  the  Dominion.    As  at  March  31,  1944, 


PUBLIC  ACCOUNTS  Ixvlf 

98-4  per  cent  of  the  total  amount  of  all  loans  made  had  been  repaid  and,  as  1,224  claims  for  losses 
in  the  amount  of  $446,234.17  had  been  paid  up  to  March  31,  1944,  of  which  $39,779.67  (including 
$9,060.58  interest)  had  been  recovered,  the  contingent  liability  of  the  Government  at  the  close 
of  the  fiscal  year  under  review  was  the  entire  balance  owing  on  all  loans,  i.e.  $811,652.26.  It 
will  be  noted  that  the  total  of  claims  paid  amounted  to  only  0-893  per  cent  of  the  total  amount 
of  loans  made. 

(6)  Guarantees  of  Bank  Loans  under  Home  Extension  Plan. 

By  the  provisions  of  the  Appropriation  Act,  No.  5,  1942,  provision  was  made  for  the 
Governor  General  in  Council  to  guarantee  loans  made  by  chartered  banks  for  the  conversion 
of  already  existing  dwellings  into  multiple  housing  units  under  regulations  similar  to  those 
under  The  Home  Improvement  Loans  Guarantee  Act.  The  maximum  amount  of  loans  which 
may  be  guaranteed*  is  $2  million,  and  the  Government's  guarantee  is  limited  to  fifteen  per 
cent  of  the  total  amount  of  loans  made. 

As  of  March  31,  1944,  56  loans  had  been  approved  for  a  total  amount  of  $106,475.28  to 
provide  for  109  new  units.     There  have  been  no  claims  for  losses. 

(7)  Guarantees  of  Bank  Loans  by  Commodity  Prices  Stabilization  Corporation. 

Under  the  terms  of  an  Order  in  Council  dated  February  16,  1943,  the  Commodity  Prices 
Stabilization  Corporation,  a  Government  owned  Corporation,  was  authorized  to  guarantee 
certain  advances  and  interest  thereon  obtained  by  any  person  from  a  chartered  bank  in  order 
to  purchase,  during  the  summer  of  1943,  coal,  coke  or  briquettes  for  residential  heating.  The 
liability  of  the  Corporation  is  limited  to  fifteen  per  cent  of  the  aggregate  amount  of  advances 
made  by  each  bank,  but  the  maximum  amount  of  the  guarantee  is  $500,000.  The  amount  of 
the  contingent  liability  of  the  Corporation  at  March  31,  1944,  was  $51,518.71,  which  includes  a 
small  amount  relating  to  the  purchase  of  coal  in  the  summer  of  1942. 

Under  the  terms  of  an  Order  in  Council  dated  August  11,  1943,  the  Commodity  Prices 
Stabilization  Corporation  was  authorized  to  guarantee  certain  advances,  obtained  by  any 
person  engaged  in  the  production  of  logs  or  lumber,  from  any  chartered  bank.  The.  liability 
of  the  Corporation  is  limited  to  twenty-five  per  cent  of  the  aggregate  amount  of  advances 
made  by  each  bank.  The  amount  of  the  contingent  liability  of  the  Corporation  at  March  31, 
1944,  was  $174,153.46. 

(8)  Guarantees  of  Bank  Loans  and  Bank  Overdrafts  to  Finance  Munitions  Contracts. 

The  Government  guarantees  the  repayment  of  bank  loans  together  with  interest  thereon 
obtained  by  certain  contractors  in  connection  with  contracts  placed  by  the  Department  of 
Munitions  and  Supply.  As  at  March  31,  1944,  the  amount  of  such  guaranteed  bank  loans 
authorized  was  $8-4  million,  and  the  amount  actually  outstanding  was  $4-7  million. 

Under  the  terms  of  an  Order  in  Council  dated  May  4,  1943,  the  Government  guarantees 
bank  overdrafts  obtained  by  certain  Crown  companies  and  management-fee  companies  doing 
business  under  the  Department  of  Munitions  and  Supply.  Prior  to  the  establishment  of  this 
system  of  financing,  funds  advanced  by  the  Government  to  the  contractors  remained  idle 
for  considerable  periods.  The  amounts  of  the  various  overdrafts  are  repaid  monthly,  so  no 
liability  is  outstanding  at  the  close  of  the  fiscal  year  in  connection  with  this  guarantee.  The 
maximum  amount  of  guarantees  authorized  at  March  31,  1944,  was  $190,985,000.  Interest  paid 
by  the  Government  on  these  overdrafts  for  1943-44  amounted  to  $1,224,780.18. 

(9)  Guarantee  of  Provincial  Receipts  from  Gasoline  Taxes  under  Dominion-Provincial 
Taxation  Agreements. 

Under  the  t-erms  of  the  Dominion-Provincial  taxation  agreements,  and  pursuant  to  Section 
5  of  the  Dominion-Provincial  Taxation  Agreement  Act,  1942,  provision  is  made  for  the  pay- 
ment to  each  province  of  the  amount  by  which  the  net  receipts  from  the  tax  imposed  by  the 
Province  on  gasoline  sales  are  less  than  the  net  receipts  from  this  source  during  the  fiscal 
year  of  the  province  ended  nearest  to  December  31,  1940.  The  gasoline  tax  revenues  that 
have  been  thus  guaranteed  aggregate  $56  •  7  million.  Expenditure  in  fulfilment  of  this  guarantee 
during  1943-44  amounted  to  $11-8  million. 

(10)  Total  Guaranteed  Obligations  Outstanding  as  at  March  31,  1944. 

For  the  details  of  the  above  and  a  number  of  other  indirect  or  contingent  liabilities,  some 
of  which  are  indeterminate  as  to  amount,  see  Schedule  V  on  pages  28-29  of  Part  I. 
19059— 5i-A 


IxvUl  DEPARTMENT  OF  FINANCE 

Total  outstanding  guarantees  of  the  Dominion  of  Canada  as  at  March  31,  1944,  excluding 
amounts  not  yet  determined  or  indeterminate,  were  as  follows: — 

Millions  of  dollars 
Railway  and  other  securities  in  hands  of  public — 

Guaranteed  as  to  principal  and  interest $    690-3 

Guaranteed  as  to  interest  only 9-1 

Deposits  maintained  by  the  chartered  banks  in  the  Bank  of  Canada. 359-2 

Other  guarantees  (excluding  amounts  not  yet  determined  or  indeterminate) 53-7 

$1,112-3 


In  conclusion,  may  I  express  the  hope  that  Ministers  of  the  Crown,  Members  of  Parliament, 
and  the  general  public  will  find  the  additions  and  other  changes  in  this  fiscal  year's  Public 
Accounts  helpful  to  them.  As  I  indicated  at  the  beginning,  other  improvements  are  under 
consideration;  they  may  be  expected  in  future  reports. 


Respectfully  submitted, 


W.  C.  CLARK, 

Deputy  Minister  of  Finance. 


PART  I 


BALANCE  SHEET 

REVENUE  AND  EXPENDITURE 

SCHEDULES 

COMPARATIVE  TABLES 

APPENDICES 


PUBLIC  ACCOUNTS:   PART  1 


THE  DOMINION 

COMPARATIVE  BALANCE  SHEET, 


March  31,  1944 


ASSETS  I  cts. 

1.  Cash,  Schedule  A,  page  14 — 

(a)  In  Current  Deposits 15,343,758  05 

(b)  In  Special  Deposits 2,895,363  36 

2.  Departmental    Working    Capital    Advances, 

Schedule  B,  page  14 7,813,295  82 

3-  Loans  and  Advances — 

(a)  To    Railway    and    Steamship  Companies, 

Schedule  C,  page  14 572,756,589  33 

{b)  To  Foreign  Exchange  Control  Board 585,000,000  00 

{c)  To  Sundry  Government  Agencies,  Schedule 

D,  page  15 305,858,514  70 

(d)  To  Provincial  and  Municipal  Governments, 

Schedule  E,  page  15 162,655, 193  02 

{e)  To  United  Kingdom  and  Other  Govern- 
ments, Schedule  F,  page  16 1 ,  190, 124,510  66 

(f)    Miscellaneous,  Schedule  G,  page  17 28,405,281  59  ' 

2,844,800,089  30 

4.  Investments — 

(a)  Bank  of  Canada  Capital  Stock 5,920,000  00 

(b)  Central  Mortgage  Bank  Capital  Stock 250,000  00 

(c)  Canadian  Farm  Loan  Board — 

Capital  Stock,  etc.,  Schedule  H,  page  17  29,025,335  00 

(d)  Miscellaneous,  Schedule  I,  page  18 190, 160, 114  33 

225,356,449  33 

5.  Province  Debt  Accounts,  Schedule  S,  page  26 . . .  2 ,  296 ,151  87 

6.  Deferred  Charges — Unamortized  discounts  and 

commissions  on  loans,  Appendix  No.  2, 

page  40 81,660,678  29 

7.  Sundry  Suspense  Accounts,  Schedule  J,  page  18        538,873,551  17 

Total  Active  Assets. 3,719,038,337  19 

*Less — Reserve    for    possible    losses    on    ultimate 
realization  of  active  assets 100,000,000  00 

3,619,038,337  19 

8.  Net  Debt,  represented  by — 
(a)  Non- Active  Assets — 

(i)  Capital    Expenditures,    Schedule    K, 

page  18 1,002,333,058  35 

(ii)  Other,  Schedule  L,  page  20 530 ,696 ,  104  66 

(b  )  Consohdated  Deficit  Account 7 ,  207 ,  055 ,  729  96 


March  31,  1943 


cts. 


Net  Increase 

or 

Decrease  during 

1943-44 

$  cts. 


89,166,201  99  -   73,822,443  94 
2,742,125  05  +     153,238  31 


6,839,988  51 

+ 

973,307  31 

576,663,686  05 
400,000,000  00 

+ 

3,907,096  72 
185,000,000  00 

187,762,675  55 

+ 

118,095,839  15 

163,092,311  95 

- 

437,118  93 

999,904,468  67 

32,961,698  72 

.360,384,840  94 

+ 
+ 

190,220,041  99 

4,556,417  13 

484,415,248  36 

5,920,000  00 
250,000  00 

34,029,927  00 
34,228,796  12 

74,428,723  12 
2,296,151  87 

+ 
+ 

5,004,592  00 
155,931,318  21 
160,926,726  21 

74,958,535  40  +    6,702,142  89 
401,214,256  24  +  137,659,294  93 


3,012,030,823  12  +  707,007,514  07 
75,000,000  00      25,000,000  00 


2,937,030,823  12  +  682,007,514  07 


999,804,385,29     +        2,528,673  06 

493,472,786  63     +       37,223,318  03 

4,689,571,929  18     +2,517,483,800  78 


8,740,084,892  97    6,182,849,101  10     +2,557,235,791  87 


12,359,123,230  16     9,119,879,924  22     +3, 239; 243, 305  94 


Certified  correct. 


J.  G.  MACFARLANE, 

ChieJ  Dominion  Bookkeeper. 


W.  C.  CLARK, 

Deputy  Minister  of  Finance. 


PUBLIC  ACCOUNTS:   PART  I 


OF  CANADA 

MARCH  31,  1944.  WITH  MARCH  31,  1943 


March  31,  1944 


March  31,  1943 


Net  Increase 

or 

Decrease  during 

1943-44 


LIABILITIES  $  cts.  $  cts. 

9.  Floating  Debt,  Schedule  M,  page  21 — 

(a)  Matured  Funded  Debt  outstanding 19,597,310  03  19,817,216  90 

(b)  Stock   and   other   obHgations   payable   on 

demand 1,118,829  10  15,527  40 

(c)  Interest  due  and  outstanding 19 ,  195 ,  824  99  14 ,  786 ,  713  06 

(d )  Outstanding  Cheques  and  Warrants 59 ,  984 ,  028  89  82 ,  577 ,  203  00 

(e)  Post  Office  Account 6,554,243  51  4,603,419  38 

106,450,236,52        121,800,079  74 

10.  Deposit  and  Trust  Accounts — 

(a)  Post  Office  Savings  Bank 28,286,551  57  24,373,991  48 

(b)  Bank  Circulation  Redemption  Fund 3,272,631  47  4,015,905  14 

(c)  Miscellaneous,  Schedule  N,  page  22 831 ,317,515  21         589,036,935  89 

862,876,698  25        617,426,832  61 

11.  Insurance,  Pension  and  Guaranty  Accounts — 

(a)  Government  Annuities 213,561 ,537  00         190,298,479  00 

(b)  Insurance  and  Guaranty  Funds,  Schedule        '  ^  "l 

O,  page  24 64,351,112  88  53,359,748  33 

(c)  Pension  and  Retirement  Funds,  Schedule 

P,  page  24 88,727,887  09  83,178,88190 

866,640,536  97        326,837,109  23 

12.  Deferred  Credits,  Schedule  Q,  page  25 16,935,035  45  7, 179,720  63 

13.  Sundry  Suspense  Accounts,  Schedule  R,  page  25  36,031 ,  173  52  37,097,518  58 

14.  Province  Debt  Accounts,  Schedule  S,  page  26. .  11 ,919,968  64  11 ,919,968  64 

15.  Reserve  for  certain  contingent  liabilities — 

(a)  Reserve   for    losses    on    wheat   marketing 

guarantees 8,816,210  36  11,786,979  93 

(b)  Reserve   for   contingent   liabihties,    crown 

companies 12,621 ,829  44     

(c)  Reserve   for    possible    losses    on    ultimate 

realization  of  active  assets (deducted  from  assets) 

16.  Funded  Debt  Unmatured,  Schedule  T,  page  27 — 

(a)  Payable  in  Canada — 

(i)  Bonds,  including  Deposit  Certificates 

and  Treasury  Bills 10,366,444,849  67"    7,464,106,094  05 

(ii)  Refundable  portion  of  personal  in- 
come tax  and  excess  profits  tax 

(estimated) 224,981,04102  70,000,000  00 

10,591, 425 , 890  69     7,534,106, 094  05 

(b)  Payable  in  London 12,405,650  32  12,725,620  91 

(c)  Payable  in  New  York 333,000,000  00        439,000,000  00 

10,936,831,541  01     7,986,831,714  96 


+ 
+ 

+ 


cts. 


219,906  87 

1,103,301  70 

4,409,111  93 

22,593,174  11 

1,950,824  13 

16,349,843  22 


-H  3,912,560  09 

-  743,273  67 

-I-  242,280,579  32 

+  245,449,865  74 


+ 

+ 

+ 
+ 
+ 


23,263,058  00 

10,991,364  55 

5,549,005  19 

39,803,427  74 

9,755,314  82 

1,066,345  06 


2,970,769  57 
-h       12,621,829  44 


+2,902,338,755  62 


+     154,981,041  02 
+3,067,319,796  64 

-  319,970  59 

-  106,000,000  00 
+2,950,999,826  05 


12,359,123,230  16  9,119,879,924  22  +3,239,243,305  94 


Note. — Indirect  Liabilities — Guarantees  given  by  the  Dominion  of  Canada  are  listed  in  Schedule  V,  page  28. 

The  above  accounts  have  been  examined  and  audited  under  my  direction,  in  accordance  with  the  provisions 
of  The  Consolidated  Revenue  and  Audit  Act,  1931,  and,  subject  to  the  observations  in  my  report  to  the  House 
of  Commons,  I  certifv  that  in  my  opinion  they  are  correct. 

WATSON  SELLAR, 

Auditor  General. 


4  PUBLIC  ACCOUNTS:   PART  I 

COMMENTS  ON  THE  BALANCE  SHEET 

General— The  following  comments  deal  in  the  main  with  the  broad  categories  of  Assets  and  Liabilities. 
The  individual  accounts  are  dealt  with  throughout  Part  II  under  the  various  departments  to  which  they  relate. 
The  distinction  between  "Active"  and  "Non-active"  Assets  is  explained  on  Page  XV  of  the  Introduction.  As  also 
explained  on  Page  XIII  the  balance  sheet  this  year  has  been  presented  in  a  revised  form  by  a  re-grouping  of 
items  under  new  headings.  The  condensed  cash  statement  and  the  schedules  thereto  included  in  previous  Public 
Accounts  have  been  replaced  by  extending  the  comparative  feature  of  the  Balance  Sheet  to  the  schedules. 

ASSETS 

1.  (a)  Cash  in  Current  Deposits  represents  balances  at  credit  of  the  Receiver  General  of  Canada  in  banks  in 
Canada,  London  and  New  York  as  at  the  close  of  the  relative  fiscal  years.  Deposits  held  in  London 
are  converted  at  $4.86%  to  the  pound  sterling  and  in  New  York  at  $1  Canadian  to  the  U.S.  dollar. 
The  account  in  Schedule  A  shows  a  negative  balance  in  total  deposits  in  Canada.  This  is  occasioned 
mainly  by  the  revenues  of  the  Dominion  received  after  April  1st  of  each  year  being  credited  almost 
entirely  to  the  new  fiscal  year  while  expenditures  continued  to  be  charged  up  to  and  including  April  30th 
to  the  old  fiscal  year  pursuant  to  Section  32  (1)  of  The  Consolidated  Revenue  and  Audit  Act.  At  no 
time  were  the  Dominion's  bank  accounts  overdrawn. 

1.  (b)  Special  Deposits  consist  of  cash  balances  in  the  hands  of  the  fiscal  agents  of  the  Government  for  pur- 

chase or  redemption  of  Dominion  of  Canada  securities  and  for  payment  of  interest. 

2.  Departmental  Working  Capital  Advances  constitute  the  advances  outstanding  at  the  close  of  the  relative 

fiscal  years  for  working  funds  of  certain  government  departments  and  represent  work  in  progress  and 
the  value  of  stock  or  material  on  hand  as  shown  in  detail  in  the  Schedule. 

3.  (a)'  These  amounts  represent  the  net  outstanding  advances  made  to  Railway  and  Steamship  Companies  for 

capital  expenditures,  purchase  of  railway  equipment  and  for  debt  retirement.    Interest  in  full  is  currently 
paid  on  that  part  that  is  by  contract  interest  bearing. 

3.  ib)  These  are  advances  to  enable  the  Foreign  Exchange  Control  Board  to  finance  the  purchase  of  gold  and 
foreign  exchange.    Interest  is  paid  at  the  rate  of  1  per  cent  per  annum. 

3.  (c)  These  are  net  advances  outstanding  made  to  various  government  agencies  of  an  independent  or  quasi- 
independent  nature,  for  working  capital,  construction,  etc.  Included  in  this  category  are  advances  made 
under  the  War  Appropriation  Acts  to  Crown  Companies  and  Crown  Plants  organized  under  the  direction 
of  the  Department  of  Munitions  and  Supply  and  the  Department  of  Finance. 

3.  (d)  Under  this  heading  there  has  been  grouped  loans  to  Provinces  under  Relief  Acts  and  other  legislation, 
and  loans  to  Municipalities  under  the  Municipal  Improvement  Assistance  Act. 

3.  (e)  This  category  combines  advances  made  to  allied  countries  under  Section  3  of  the  War  Appropriation 
Acts,  the  loan  to  the  Government  of  the  United  Kingdom  under  the  authority  of  the  War  Appropriation 
(United  Kingdom  Financing)  Act,  1942,  and  certain  loans  made  following  the  war  of  1914-18.  There 
is  also  included  in  this  category  an  item  of  $200,000,000  representing  an  adjusted  liability  of  the  United 
Kingdom  to  Canada  in  connection  with  the  British  Commonwealth  Air  Training  Plan. 

3.  (/)  This  category  comprises  a  number  of  miscellaneous  loans  and  advances,  such  as  those  made  under  the 

Dominion  and  National  Housing  Acts  and  those  made  through  the  Department  of  Munitions  and  Supply 
to  private  companies  under  the  authority  of  the  War  Appropriation  Acts. 

4.  (a)  This  amount  represents  the  cost  of  the  Government's  investment  in  the  entire  capital  stock  of  the 

central  bank  of  Canada  acquired  under  the  authority  of  The  Bank  of  Canada  Act  Amendment  Act,  1938. 

4.  ib)  Under  the  Central  Mortgage  Bank  Act,  a  Central  Mortgage  Bank  was  created  with  an  authorized  capital 
stock  of  $10,000,000  all  of  which  was  subscribed  for  by  the  Dominion  Government.  The  $250,000 
represents  the  amount  of  stock  issued  and  paid  for  at  the  rate  of  $2.50  in  respect  of  each  $100  share. 
Due  to  the  war  the  bank  has  remained  inoperative. 

4.  (c)  This  account  represents  the  principal  outstanding  of  amounts  furnished  the  Canadian  Farm  Loan 
Board  to  be  loaned  on  farm  property  and  fishermen's  land.  Interest  in  full  is  being  currently  paid  by 
the  Board  on  its  bonds  and  on  initial  capital  advajices. 

4.  (d)  The  main  item  under  the  heading  of  Miscellaneous  Investments  is  the  securities  investment  account 
consisting  chiefly  of  the  cost  of  acquisition  of  Dominion  Government  direct  and  guaranteed  securities, 
including  victory  bonds  held  under  instalment  purchase  plans  for  civil  servants  and  members  of  the 
armed  forces. 


PUBLIC  ACCOUNTS:   PART  I  5 

5.  In  this  account  are  recorded  financial  adjustments  with  some  of  the  provinces  at  the  time  they  entered  the 

Dominion.    Interest  is  paid  half-yearly  by  the  provinces. 

6.  This  account  consists  of  discounts,  commissions,  redemption  bonuses  and  conversion  premiums  on  loan 

flotations  since  1930  remaining  to  be  charged  off  annually  to  expenditures  in  proportion  to  the  term 
of  the  respective  loans.  The  amortization  of  these  costs  is  shown  in  detail  by  loan  issues  in  Appendix 
No,  2,  page  40.  The  increase  in  the  account  of  $6,702,142.89  is  due  to  new  loan  flotation  costs  to  be 
amortized,  less  the  annual  write-off  as  follows: 

New  loan  flotation  costs  to  be  amortized — 

Fourth  Victory  Loan,  1943-46 $       988,209  41 

1943-57 7,875,166  77 

$    8,863,376  18 

Fifth    Victory    Loan,    1943-47 1,387,847  67 

1943-59 7,104,459  83 


$    8,492,307  50 


$  17,355,683  68 
Less — annual  amortization  charged  to  expenditure 10,661,399  87 


$    6,694,283  81 
Plus  net  adjustments  made  after  amortization  had  been  established 7,859  08 


$    6,702,142  89 

7.  The  accounts  in  this  category  cover  items  in  which  there  are  elements  involving  uncertainty  as  to  accounting 

treatment  or  disposition.  The  accounts  are  cleared  when  the  necessary  information  becomes  available. 
The  main  items  in  this  account  are  two  contra  accounts  appearing  in  sections  10  and  13  incJuded  in  the 
liabilities  and  are  therefore  merely  book-keeping  entries. 
*  The  revised  balance  sheet  for  1943-44  reflects  the  usual  annual  increase  of  $25,000,000  in  the  reserve  account 
set  up  for  possible  losses  on  ultimate  realization  of  active  assets.  Previously  this  reserve  was  intended  to 
apply  to  active  loans  and  advances.  The  change  this  year  was  made  to  enlai^e  the  coverage  to  make 
the  reserve  generally  applicable  in  respect  of  possible  losses  on  the  whole  range  of  active  assets. 

8.  The  net  debt  of  the  Dominion  is  divided  to  show  expenditures  that  have  been  charged  in  the  Dominion's 

books  to  (a)  Non-active  Assets,  and  those  charged  to  (b)  Consolidated  Deficit  Account.  All  expendi- 
tures charged  to  non-active  assets  classified  as  between  "Capital"  and  "Other",  are  shown  in  schedules 
K  and  L  to  the  Balance  Sheet.  Changes  in  these  accounts  may  be  readily  ascertained  by  referring  to 
the  last  column  in  the  said  schedules. 

The  Consolidated  Deficit  Account  (formerly  designated  the  Consolidated  Fund)  is  the  account  to 
which  the  excess  of  expenditures  over  revenues  or  revenues  over  expenditures  is  transferred  annually 
exclusive  of  capital  expenditure  and  other  non-active  accounts  mentioned  in  the  preceding  paragraph 
and  included  in  Schedules  K  and  L.  The  excess  of  expenditures  over  revenues  during  1943-44  carried 
to  Consolidated  Deficit  Account  was  $2,517,483,800.78.  This  amount  added  to  the  net  increase  in 
expenditures  on  capital  and  other  non-active  accounts  of  $39,751,991.09  gives  the  total  deficit  or  increase 
in  the  net  debt  for  the  year  of  $2,557,235,791.87. 

Statement  of  the  Consolidated  Deficit  Account  op  Canada,  March  31,  1944 

Dr  Cr. 

$  cts.  S  cts. 

Balance  brought  forward  from  March  31,  1943 4,689.571,929  18 

Expenditures,  1943-44 — 

Ordinary 630,380,759  90 

War 4, 587,023, 093  85 

Special 37,496,307  03 

Government  Owned  Enterprises 727, 853  52 

Write-down  of  assets ; 25,586,824  36 

Revenues,  1943-44 —  ^«i   stno'' 

Ordinary 2,570,094,423  99 

Special  Receipts  and  Credits 193,636.613  89 

Balance  Consolidated  Deficit  Account,  March  31,  1944 7,207,055,729  96 

9.970.786.767  84         9.970,786,767  84 
19059— 6-A 


6  PUBLIC  ACCOUNTS:   PART  I 

LIABILITIES 

9.  This  category  covers  obligations  that  are  payable  on  demand.  Generally,  the  creditors  are  in  possession  of 
some  form  of  the  Dominion's  negotiable  paper  that  is  due  and  payable  forthwith. 

,10.  (o)  Deposits  in  the  Post  Office  Savings  Bank  during  1943-44  exceeded  the  withdrawals  by  $3,412,560.09.  An 
amount  of  $500,000  representing  the  estimated  accrued  interest  at  the  rate  of  2  per  cent  per  annum  was 
added,  bringing  the  total  amount  at  credit  of  depositors'  accounts  on  March  31,  1944  to  $28,286,551.57. 
Gold  held  on  March  31,  1944,  as  required  by  Section  47  of  the  Savings  Bank  Act  amounted  to 
$2,828,655.16  valued  on  the  basis  of  $20-671834  per  ounce  fine. 

10.  (b)  An  amount  equal  to  five  per  cent  of  their  average  outstanding  note  circulation  is  maintained  by  each 
chartered  bank  with  the  Receiver  General  of  Canada,  as  required  by  section  64  of  the  Bank  Act,  1934, 
to  secure  redemption  of  their  outstanding  notes  in  the  event  of  the  suspension  by  a  bank  of  payment 
in  specie  or  Bank  of  Canada  notes.  The  amount  is  adjusted  annually  on  June  30th  and  interest  at  the 
rate  of  three  per  cent  per  annum  is  allowed  to  each  bank  on  the  deposit  required. 

10.  (c)  The  accounts  in  this  category  represent  the  Dominion's  liability  for  monies  deposited  for  various  pur- 

poses. They  fall  into  two  broad  classes.  The  first  of  these  are  the  deposit  accounts  which  cover  those 
cases  where  the  government:  (a)  acts  as  custodian  of  funds  as  a  matter  of  policy;  or  (b)  has  received 
the  monies  in  prepayment  of  war  supplies,  or  as  a  guarantee  that  work  will  be  properly  performed. 
The  other  class,  comprising  the  large  majority  of  the  accounts,  consists  of  those  where  the  government 
acts  virtually  as  trustee,  administering  the  funds  in  accordance  with  the  purposes  for  which  they  were 
created. 

11.  (a)  The  value  of  all  outstanding  annuities  at  March  31,  1944,  stood  at  $213,561,537.00.    Interest  credited  to 

the  fund  at  the  rate  of  four  per  cent  per  annum  amounted  to  $7,802,408.56  for  1943-44,  and  the  amount 
credited  to  the  fund  to  maintain  the  reserve  during  the  year  was  $32,180.49. 

11.  (b)  and  (c)  These  categories  record  the  Dominion's  liability  as  an  insurer  of  certain  persons  and  as  adminis- 

trator of  certain  pension  funds.  The  government  receives  premiums  or  similar  assessments,  and  in  turn 
pays  out  specific  benefits.  There  is  also  included  the  uninvested  portion  of  the  Unemployment 
Insurance  Fund  administered  by  The  Unemployment  Insurance  Commission. 

12.  This  category.  Deferred  Credits,  comprises  certain  departmental  credit  balances  where  accounting  treatment 

is  known  but  which  are  held  for  final  disposition  pending  completion  of  certain  conditions. 

13.  The  accounts  in  this  category  cover  items  in  which  there  are  elements  involving  uncertainty  as  to  account- 

ing treatment  or  disposition.  The  accounts  are  cleared  when  the  necessary  information  becomes  available. 

14.  This  account  represents  the  difference,  with  subsequent  adjustments,  between  the  actual  and  the  established 

debt  of  the  provinces  on  entering  the  Dominion.  Interest  is  paid  to  the  provinces  half-yearly  on  their 
relative  debt  allowance. 

16.  (a)  The  reserve  account  for  losses  on  wheat  marketing  guarantees,  first  established  in  1940-41,  was  reduced 
during  1943-44  by  $2,970,769.57.  This  adjustment  was  occasioned  by  a  further  improvement  in  the 
Canadian  Wheat  Board's  balance  sheet  based  on  calculations  made  as  at  July  31,  1943. 

16.  (b)  This  reserve  account,  more  fully  dealt  with  under  the  Department  of  Munitions  and  Supply,  Part  II, 
Page  K — 70  was  set  up  for  the  adjustment  of  interim  billings  and  for  unascertained  losses  and  other 
contingencies  of  certain  crown  companies. 

16.  Obligations  both  due  and  outstanding  payable  in  sterling  and  U.S.  dollars  are  recorded  in  the  balance 
sheet  at  par  of  exchange.  Similarly  on  the  asset  side  of  the  balance  sheet,  as  previously  mentioned, 
cash  and  special  deposits  held  in  London  and  New  York  are  shown  at  $4.86%  to  the  pound  sterling 
and  $1  to  the  U.S.  dollar. 

Details  of  the  unmatured  funded  debt  of  Canada  may  be  found  on  page  27.    The  increase  during 
1943-44  of  $2,950,999,826.05  is  accounted  for  as  follows: 

New  loan  issues — 

One  Year  1  per  cent  Notes  dated  April  15,  1943  (renewal) $  250,000,000  00 

Two  Year  li  per  cent  Notes  dated  July  2,  1943  ($250  million  renewal) 450,000,000  00 

Fourth  Victory  Loan  dated  May  1,  1943 1,308,716,650  00 

Fifth  Victory  Loan  dated  Nov.  1,  1943 1,570,583,750  00 

Increase  in  Treasury  Bills 60,000,000  00 

Increase  in  sales  of  War  Savings  Certificates,  War  Savings  Stamps  and  Non-Interest 

Bearing  Certificates,  over  redemptions   48,375,955  62 

Increase  in  refundable  portion  of  personal  income  and  excess  profits  tax  (estim- 
ated), less  sundry  amounts  paid 154,981,041  02 

$3,842,657,396  64 


PUBLIC  ACCOUNTS:   PART  I  1 

Less  matured  or  called  issues — 

One  Year  1  per  cent  Notes  due  April  15,  1943  (renewed) $  250,000,000  GO 

Two  and  One-half  Year  H  per  cent  Notes  due  July  2,  1943  (renewed) 250,000,000  00 

2i  per  cent  Loan  of  1935  due  June  1,  1943 20,000,000  00 

2i  per  cent  Loan  of  1937,  New  York,  called  August  16,  1943 30,000,000  00 

2i  per  cent  Loan  of  1935,  New  York,  called  August  15,  1943 76,000,000  00 

t                                4  per  cent  Refunding  Loan,  1933,  called  Oct.  15,  1943 88,337,500  00 

*                                5  per  cent  Refunding  Loan,  1923,  due  Oct.  15,  1943 147,000,100  00 

Less  decrease   in   Deposit   Certificates 30,000,000  00 

Less  redemption  of  vested  stock,  London,  England 319,970  59 

$  891,657,570  59 

Net  Increase,  1943-44 $2,950,999,826  05 


19059— 6J-A 


PUBLIC  ACCOUNTS:   PART  I 


THE  DOMINION 

EXPENDITURE  AND 

YEAR  ENDED 
EXPENDITURE 

Ordinary                               S             cts.  S             cts. 

Agriculture 8,841 ,402  94 

Auditor  General's  Office 347,589  21 

Civil  Service  Commission 455,917  83 

External  Affairs 1,531,723  29 

Finance — 

Interest  on  Public  Debt,  Appendix  No.  2,  Page  CC-68 242,681 ,  180  44 

Cost  of  Loan  Flotations 8,624,002  25 

Annual  amortization  of  bond  discounts  and  commissions 10,661 ,399  87 

Servicing  of  the  public  debt 172,436  54 

Total  Public  Debt  Charges 262,139,019  10 

Subsidies  to  Provinces 14,449,353  22 

Compensation  to  provinces  under  the  Dominion-Provincial  Taxation 

Agreements  Act,  1942 95,434,861  93 

Old  Age  Pensions 30,377,467  87 

Sundry 7,481 ,370  52 

.  409,882,072  64 

Fisheries 1,696,035  00 

•Governor  General  and  Lieutenant-Governors 222,041  99 

Insurance 183, 131  65 

Justice 5,472,034  44 

Labour — Unemployment  Insurance  Act — Administration  and  Government's  contribution 17,515,322  07 

General 1,201,642  40 

Legislation  including  Chief  Electoral  Office 2,727,963  40 

Mines  and  Resources 10, 588, 573  36 

Munitions  and  Supply 2, 179,260  26 

National  Defence 68, 173  23 

National  Revenue ■ 17,720,659  30 

National  War  Services 547, 158  18 

Pensions  and  National  Health .• 54,841 ,362  66 

Post  Office 48,485,008  65 

Prime  Minister's  Office 64,682  84 

Privy  Council  Office 79,800  02 

Public  Archives 123,734  82 

Public  Printing  and  Stationery 234, 761  56 

Public  Works 12,280,674  07 

Royal  Canadian  Mounted  Police 6,677,804  47 

Secretary  of  State 831 ,371  01 

Soldier  Settlement  of  Canada 836,944  93 

Trade  and  Commerce 7,084,981  78 

Transport 17,658,931  90 

Total  Ordinary  Expenditure 630,380,759  90 


PUBLIC  ACCOUNTS:    PART  I 


OF  CANADA 

REVENUE  ACCOUNT 

MARCH  31,  1944 

REVENUE 

Ordinary 

$  cts.  $  cts. 

Tax  Revenues — 

Customs  Duties 167,882,089  30 

Excise  Duties 142, 124,330  82 

Excise  Taxes— Sales  Tax 339,256,631  15 

War  Exchange  Tax 118,912,840  29 

Other  Excise  Taxes 214,792,967  82  , 

672,961,439  26 
Less  refunds 34,342, 147  25 

638,619,292  01 

Income  Tax — 

Individuals 813,435, 127  21 

Less  estimated  refundable  portion 115,000,000  00 

698,435,127  21 

Corporations 311 ,378,714  39 

Dividends,  interest,  etc 25,670,804  17 

Rents  and  royalties 1 ,272,389  48 

1,036,757,035  25. 

Excess  Profits  tax 468,717,840  27 

Less  estimated  refundable  portion 40,000,000  00 

428,717,840  2r 

Succession  Duties 15,019,830  85' 

Chartered  Banks,  note  circulation  tax 457,639  00 

Insurance  Companies 6,480,701  55 

Miscellaneous 752,725  21 

Total  revenue  from  taxes 2,436,811 ,484  26 

Non-tax  Revenues — 

Post  Office 61,070,919  37 

Return  on  Investments 48, 281 , 313  26 

Bullion  and  Coinage 8,731 ,929  67 

Privileges,  Licences  and  Permits 2, 516, 846  60 

Proceeds  from  Sales 1,575,263  78 

Services  and  Service  Fees 7,608, 183  46 

Premium,  Discount  and  Exchange 2, 153,879  03 

Refunds  of  Expenditure 482, 079  14 

Miscellaneous 862, 525  42 

Total  Ordinary  Revenue 2,570,094,423  99 


10  PUBLIC  ACCOUNTS:   PART  I 

THE  DOMINION 

EXPENDITURE  AND 

YEAR  ENDED 
EXPENDITURE— Continued 

$  cts.  $  cts. 

Capital  Accounts 

Public  Works,  (Railways) 692,382  47 

Less  investment  value   ii  land  and  property  transferred  to  Public 

Works  Capita  1  (Miscellaneous) 225,812  11 

Less  investment  value  of  property  transferred  to  Military  Property 

and  Stores 44,348  00 

270,160  11 

422,222  36 

Public  Works  (Miscellaneous) 1 ,929,595  91 

Add — Investment  value  of  land  and  property  transferred  from  Public 

Works  Capital  (Railways) 225,812  11 

2,155,408  02 

Military  Property  and  Stores  Account — 

Investment  value  of  property  transferred  from  Public  Works  Capital 

(Railways) 44,348  00 

2,621,978  38 
War  Expenditure 
War  Appropriation  Act,  1943 3,766,326, 178  30 

Xess  Items  charged  to  Active  Assets — 

Purchase  of  railway  equipment  leased  to  Canadian  National  Railways  20,661,753  06 

King's  Printer  Advance  Accounts.- 1 ,019,742  21 

Canadian  Wool  Board,  Limited 13,778,703  89 

Wartime  Food  Corporation,  Ltd 31 ,880  61 

Advances  to  Crown  companies,  Crown  plants  and  other  companies 

(Department  of  Munitions  and  Supply) 50 ,  892 ,  412  92 

Eldorado  Mining  and  Refining,  Ltd.,  purchase  of  stock 5,271 ,812  10 

War  Assets  Corporation,  Ltd.,  purchase  of  stock 250,000  00 

91,906,304  79 

Total  War  Appropriation  Act,  1943  charged  to  expenditure    3,674,419,873  51 

The  War  Appropriation  (United  Nations  Mutual  Aid)  Act,  1943 912,603,220  34 

Total  War  Expenditure 4,587,023,093  85 


PUBLIC  ACCOUNTS:  PART  I 


U 


OF  CANADA 

REVENUE  ACCOUNT 

MARCH  31,  1944 

REVENUE— Continued 

Capital  Accounts — Refunds 

Public  Works  (Canals) 

Public  Works  (Railways) 

Public  Works  (Miscellaneous) 


cts. 


4,086  45 
1  00 

89,217  87 


cts. 


93,305  32 


12 


PUBLIC  ACCOUNTS:   PART  I 


THE  DOMINION 

EXPENDITURE  AND 

YEAR  ENDED 

EXPENDITURE— Concluded 

f  cts.  $  cts. 

Special 

Relief  and  Other  Projects 3,751 ,536  67 

Prairie  Farm  Assistance  Act,  1939 — 

Administration 216,777  47 

Advances  to  Prairie  Farm  Emergency  Fund 2,577,647  17 

Wheat  Acreage  Reduction  Plan — 

Administration 848,619  09 

Payments  of  awards  to  farmers 30, 101 , 726  63 

37,496,307  03 

Government  Owned  Entekpkises 

Net  Income  Deficits  for  calendar  year  1943 — 

Prince  Edward  Island  Car  Ferry  and  Terminals 698, 364  86 

National  Harbours  Board,  Churchill  Harbour 29,488  66 

Total  Losses  charged  to  Consolidated  Deficit  Account 727,853  52 

Loans  and  Advances,  Non-Active,  during  the  fiscal  year  1943-44 — 

National  Harbours  Board,  Schedule  L,  page  20 579, 107  69 

1,306,961  21 

Othek  Charges  Including  Write-Down  of  Assets 

Write-down  of  Active  and  Non-active  Assets  to  Consolidated  Deficit 

Account — 

Reduction  of  Soldier  and  General  Land  Settlement  Loans 553,385  31 

Cancellation  of  Canadian  Farm  Loan  Board  Capital  Stock 4 ,  592  00 

Seed  Grain  and  Relief  Accounts — 

Department  of  Mines  and  Resources 28, 847  05 

Provision  for  reserve  for  possible  losses  on  ultimate  realization  of  active 

assets 25,000  000  00 

25,586,824  36 

Non -active  Accounts — 

Canadian   National  Railways   Securities   Trust   Stock — Changes   in 
Dominion's  equity  in  the  Canadian  National  Railways  for  the 
calendar  year  1943 — 
Increases  due  to — 

Surplus  earnings  of  the  Canadian  National  Railways 35,639,412  23 

Capital  gain  on  repatriation  of  Canadian  National  Railways 

securities 2,430,284  25 

38,069,696  48 
Decreases  due  to  capital  loss  on  line  abandonments 232, 115  94 

Total  (contra) 37,837,580  54 

5,322,253,505  27 


PUBLIC  ACCOUNTS:   PART  I 


13 


OF  CANADA 


REVENUE  ACCOUNT 

MARCH  31,  1944 

REVENUE— Concluded 

9  cts.  f  cts. 

Special  Receipts  and  Other  Credits 

To  Consolidated  Deficit  Account — 

Refunds  of  previous  years'  special  expenditures 220 ,  971  .23 

Refunds  of  previous  years'  war  expenditures 44,248,846  85 

Miscellaneous  war  revenue 48,506,925  12 

Sale  of  surplus  war  assets 6 .  161 ,  983  17 

War  donations 216 ,  280  92 

Special  donations  for  relief  of  those  in  distress '  615  00 

Balance  of  award  I'm  Alone  case 25,000  00 

Canadian  Wheat  Board — Reduction  in  Reserve  Account — Adjust- 
ment based  on  operations  of  the  Board  calculated  as  at  July  31, 

1943 2,970,769  57 

Canadian  National  Railways — Net  credit  due  to  increase  in  Canadian 

National  Railways  Securities  Trust  Stock  (Contra) 37,837,580  54 

Previous  years'  war  expenditure  on  investment  in  Crown  plants  trans- 
ferred to  Active  Assets 53,447,641  49 

193,636,613  89 

To  Non-Active  Accounts — 

Canadian  National  (West  Indies)  Steamships,  Limited — Reduction  in 

indebtedness 164,523  15 

Canadian  Pacific  Railway — Repayment  of  loan  made  under  Unem- 
ployment Relief  Act,  1932 1,00000000 

Write-down  to  Consolidated  Deficit  Account  from  Non-active  Assets — 
Seed  Grain  and  ReUef  Accounts,  Department  of  Mines  and  Re- 
sources   28,847  05 

1,193,370  20 

Grand  Total  Revenue  and  Credits 2,765,017,713  40 

Excess  of  Expenditures  over  Revenues  carried  to  Consolidated  Deficit 

Account 2,617,483,800  78 

Excess  of  Expenditures  over  Revenues — 

Capital  and  Non-active  Accounts 39, 751 , 991  09 

2,557,235,791  87 

5,322,253,505  27 


14 


PUBLIC  ACCOUNTS:   PART  I 


Comparative  Schedules  to  Balance  Sheet  for  Fiscal  Years  Ended  March  31,  1944  and  March  31,  1943 


1944 

S  cts. 

Schedule  "A" 

Cash — 
Department  of  Finance — 
In  Current  Deposits — 

Canada -199,448,902  23 

London 15,600,897  91 

New  York 199,191,762  37 

15,343,758  05 


In  Special  Deposits — 

Bank  of  Canada — Special  Funds — 

Bond  Redemption  Account 138,633  22 

War  Savings  Certificates  Redfemption  Account 160, 797  63 

Interest  Account 1,015,739  75 

Bank  of  Montreal,  London — Special  Funds — 

Bond  Redemption  Account 1, 180,069  92 

Interest  Account 10, 661  93 

Bank  of  Montreal,  New  York — Special  Funds — 

Interest  Account 4,989  00 

Securities  Account 384, 471  91 

2,895,363  36 


1943 


cts. 


-184,882,604  70 

39,320,009  28 

234,728,797  41 

89,166,201  99 


240,845  75 
486,106  76 
337,739  46 

1,263,850  54 
22,746  05 

6,364  58 
384,471  91 

2,742,125  05 


Net  Increase 
or  Decrease 
during  1943-44 
$  cts. 


-14,566,297  63 
-23,719,111  37 
-35,537,035  04 

-73,822,443  94 


-102,212  53 
-325,309  13 
+678,000  29 

-83,780  62 
-12,084  12 

-1,375  58 


+153,238  31 


Schedule  "B" 


Departmental  Working  Capital  Advances — 
Finance — 

Dominion  of  Canada  Assay  Office — 

Gold  and  Silver  Purchase  Account 11,565  10 

Royal  Canadian  Mint —   (Appendix  No.  12,  Page  48) 

Gold  Purchase  Account 2,771,920  35 

Silver  Coinage  and  Alloy  Purchase  Account 981 ,710  67 

Silver  Bullion  Account 21,840  45 

Nickel  Purchase  Account 8,805  60 

Copper  Purchase  Account 130, 365  86 

Steel  Purchase  Account 649  07 

Public  Printing  and  Stationery — 

King's  Printer  Advance— Printing 2,072,835  99 

King's  Printer  Advance— Stationery 506, 043  22 

Transport — 
Stores  Account 1,307,559  51 

7,813,295  82 


61,923  20 

3,071,877  88 

424.336  03 

70,865  96 

7,443  20 

24,890  20 


1,506,978  05 
268,437  85 

1,403,236  14 

6,839,988  51 


-50,358  10 

-299.957  53 

+557.374  64 

-49,025  51 

+  1,362  40 

+  105,475  68 

+649  07 

+565,857  94 
+237,605  37 

-95,676  63 

+973,307  31 


Schedule  "C" 


Loans  and  Advances  to  Railway  and  Steamship  Companies 
Department  of  Transport — 

Canadian  Government  Railways— Working  Capital 16,771,980  54  16,771.980  54 

Canadian  National  Railways —  • 

Advances,  Refunding  Act,  1938 99,841,705  71  111,140,468  88  -11,298,763  17 

Advances,  Financing  and  Guarantee  Act,  1940 — 

Grand  Trunk  Railway  Debenture  Stock 107,596,832  25  106,416,68189  +1,180,150  36 

Advances,  Financing  and  Guarantee  Act,  1941 6, 634, 424  85  -6, 634, 424  85 

Advances,  Financing  and  Guarantee  Act,  1941 — 

Purchase  of  securities 8,643,33144  9.889.898  41  -1.246.566  97 

Temporary  Loan.  The  War  Appropriation  Act,  1941 13.906,999  71  13.906,999  71 

Advances,  Financing  and  Guarantee  Act,  1942 5, 754, 914  23  -5, 754, 914  23 

Advances,  Financing  and  Guarantee  Act,  1942 — 

Purchase  of  securities 18,262,597  75  18,261,612  70  +985  05 

Advances,    The    War   Appropriation    (United    Kingdom 
Financing)  Act,  1942 — 

Purchase  of  securities 255,035,927  81  252,924,468  10  +2,111,459  71 

Temporary  Loan  for  capital  purposes — 

Vermilion  Oil  Field,  Alberta 35,000  00  —35,000  00 

Purchase  of  railway  equipment  leased  to 
Canadian  National  Railways — 
1936  Agreement 3,620,21159  4,137,384  66  -517,173  07 

1940  Agreement 11.903,619  82  12,895,588  14  -991,968  32 

1941  Agreement 19,356,880  11  17,444,263  94  +1,912,616  17 

1942  Agreement 17,386,502  60     +17,366,502  60 

Canadian  National  (West  Indies)  Steamships,  Ltd 450, 000  00  450, 000  00 

572,756,589  33  676,663,686  05  -3,907.096  72 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1944 


Schedule  D 

Loans  and  Advances  to  Sundry  Government  Agencies — 
Departmental: 

Soldier  Settlement  of  Canada — 

Soldier  Land  Settlement  Loans 

General  Land  Settlement  Loans 

Land  Settlement,  purchased  and  free  lands 

Veterans'  Land  Act  Advances 

Less — Soldier  Land  Settlement  Assurance  Fund 

Land  Settlement  Suspense , 

Amount  transferred  to  non-active  account  to  provide 
for  revaluation  and  losses 


cts. 


40,611,194  98 

4,497,606  00 

64,993  73 

1,591,884  54 

-10,557  71 

-122,425  64 


30,106.778  41 


1943 


cts. 


43,670,730  22 

5,072,459  53 

64,969  48 

"'-i6,'557'7i 
-74,843  95 


-16,525,917  49  -16,525,917  49 


32,196,840  08 


15 


Net  Increase 
or  Decrease 
during  1943-44 
$  cts. 


-3,059,535  24 

-574,853  53 

-1-24  25 

-M, 591, 884  54 

-47,581  69 


-2,090.061  67 


Trade  and  Commerce — 
Board  of  Grain  Commissioners  (Canada  Grain  Act). 


676  96 


13,047  48 


-12.370  52 


Transport — 

National  Harbours  Board — Montreal . . 
Vancouver. 


Crown  Companies: 

Department  of  Finance — 

Canadian  Wool  Board.  Ltd 

Commodity  Prices  Stabilization  Corp.  Ltd. 

Wartime  Food  Corporation  Ltd 

Wartime  Salvage  Ltd 


Department  of  Munitions  and  Supply- 
Atlas  Plant  Extension  Ltd 

Fairmont  Company  Ltd 

Melbourne  Merchandising  Ltd 

Plateau  Company  Ltd 

Polymer  Corporation  Ltd 


Crown  Plants — Privately  managed: 
Department  of  Munitions  and  Supply- 
Alberta  Nitrogen  Co.  Ltd 

Canada  Strip  Mill  Ltd 

Nichols  Chemical  Co.  Ltd 

Welland  Chemical  Works  Ltd 


59,999,952  83 
25,023,335  47 

85,023,288  30 


23,744,457  22 

19,504,697  86 

31,880  61 

321,118  96 

43,602,154  65 


8,264,001  62 
9,886,118  99 

23,330,657  27 
213,852  29 

48,423,511  03 

90,118,141  20 


57,007,475  18 
305,858,514  70 


60,090,511  87 
25,059,628  88 

85,150,140  75 


9,965,753  33 
21,055,901  51 

""566,'i25'77 


7,223,938  01 

6,300,000  00 

23,296,928  62 

2,000,000  00 


10,539,376  38 

12,589,914  83 

1,809,456  75 

32,068,727  22 


-90,659  04 
-36,293  41 


■126.852  45 


-H3, 778, 703  89 

-1,551,203  65 

-1-31,880  61 

-239,006  81 


31,581,780  61  -1-12,020,374  04 


+1,040,063  61 

H-3,586,118  99 

-i-33,728  65 

-1,786,147  71 

-f48,423,511  03 


38,820,866  63         +51,297,274  67 


+10,539,376  38 

+12,589,914  83 

+  1,809.456  75 

+32,068,727  22 

+57,007.475  18 


187,762,875  55        +118,095,839  15 


Schedule  E 


Loans  and  Advances  to  Provincial  and  Municipal 
Governments — 
Provincial: 
Department  of  Finance — 

Alberta— Subsidy  Overpayment 350, 000  00 

Under  Relief  Acts 25,907,000  00 

British  Columbia— Under  Relief  Acts 34,533,321  48 

Manitoba— Under  Relief  Acts 24,774,950  27 

Nova  Scotia — Housing  Loans  1919 

Saskatchewan — Power  Commission 46, 080  00 

Seed  Grain  Advances,  1908 84,403  30 

Under  Relief  Acts 71,247,784  25 

Department  of  Fisheries — 
British  Columbia — Fisheries  Research  Board  of  Canada. . .  570  00 

Municipal: 
Department  of  Finance — 
Municipal  Improvements  Assistance  Act,  1938 6,711,083  72 


162,655,193  02 


400,000  00 

25,933,500  00 

34,623,131  53 

24,928,540  09 

37,000  00 

49,920  00 

85,929  39 

71,290,433  08 

3,141  42 


5,740,716  44 
163,092,311  95 


-50,000  00 

-26,500  00 

-89,810  05 

-153,589  82 

-37,000  00 

-3,840  00 

-1,526  09 

-42,648  83 

-2,571  42 


-29,632  72 


-437,118  93 


16 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1944 


Schedule  F 


ets. 


Loans  and  Advances  to  United  Kingdom  and  Other 
Governments — 
Australia: 

Department  of  National  Defence — 

Army — General  Advances 458  67 

Navy — General  Advances —441  08 

Air-General  Advances 292,940  31 

Air — British  Commonwealth  Air  Training  Plan 

Belgium: 
Department  of  National  Defence- 
Army — General  Advances 304  44 

Navy — General  Advances 39  84 

Czechoslovakia: 
Department  of  National  Defence — 
Army — General  Advances — 11  83 

French  Committee  of  National  Liberation: 
Department  of  National  Defence — 
Navy — General  Advances 2, 153  46 

Greece: 

Department  of  Finance — Loan 6, 525, 000  00 

Department  of  National  Defence — 
Navy — General  Advances 9, 512  00 

India: 
Department  of  Munitions  and  Supply — 

Purchase  of  Locomotives 2,781,500  93 

Department  of  National  Defence — 
Army — General  Advances 49  17 

Netherlands: 
Department  of  National  Defence — 

Army — General  Advances 617  54 

Navy — General  Advances 2, 258  32 

Newfoundland: 
Department  of  National  Defence — 

Army — General  Advances 23, 945  57 

Navy— General  Advances - 22, 709  77 

New  Zealand: 
Department  of  National  Defence — 

Army — General  Advances 21  12 

Navy — General  Advances 1,379  41 

Air— General  Advances 38, 128  28 

Air — British  Commonwealth  Air  Training  Plan 

Norway: 
Department  of  National  Defence- 
Army — General  Advances 1,262  36 

Navy — General  Advances 157, 670  38 

Air — General  Advances 17, 225  42 

Poland: 

Department  of  National  Defence — 

Army — General  Advances 574  08 

Navy — General  Advances —1,278  54 

Roumania: 
Department  of  Finance — Loan 24,329,262  40 

Union  of  South  Africa: 
Department  of  National  Defence — 

Army — General  Advances 33  53 

Navy — General  Advances — 18  95 

Air — General  Advances 279  59 

Union  of  Soviet  Socialist  Republics: 

Department  of  Finance— Loan 10,000,000  00 

Department  of  National  Defence — 
Navy— General  Advances 124, 763  21 

United  Kingdom: 

Department  of  Agriculture — 

Meat  Account 11,594,744  97 

Cheese  Account 1,577,837  07 

Concentrated  Milk  Account —0  10 

Special  Products— Eggs 6,732,753  04 

Special  Products — Fruits  and  Vegetables 94, 584  98 

Special  Products — Seed —1,055  66 

Department  of  Finance — 
Loan — The  War  Appropriation  (United  Kingdom  Financing) 
Act,  1942 657, 607, 853  71 


1943 


ets. 


447  69 

798  17 

178,419  47 

16,931,554  74 


1,694  14 
9  00 


378  44 


Net  Increase 
or  Decrease 
during  1943-44 
$  ets. 


+10  9a 

-1,239  25 

+114,520  84 

■16,931,554  74 


-1,389  70 

+30  84 


-390  27 


+2,153  46 

6,525  000  00 

626  91 

+8,885  09 

+2,781,500  93 

+49  17 

2,881  97 
8,924  00 

-2,264  43 
-6,665  68 

10,413  96 
22,959  46 

+13,531  61 
-249  69 

1,772  98 

-16  96 

70,722  73 

3,575,077  00 

-1.751  86 

+1,396  37 

-32,694  46 

-3.575,077  00 

5,357  66 

187,507  70 

52,180  94 

-4.095  20 
-29,837  32 
-34,955  52 

1,425  05 
22,642  00 

-850  97 
-23,920  64 

24,329,262  40 

-2,772  66 
7,277  40 

+2,806  18 

-7,296  36 

+279  59 

917,159  16 

+9,082,840  84 

57,699  27 

+67.063  94 

1,464,415  75 

2,613,231  92 

122,448  88 

2,583,804  95 

-28,907  83 

+10,130,329  22 

-1,035,394  85 

-122,448  98 

+4,148,948  09 

+123,492  81 

—  1,055  66 

700,000,000  00 

-42,392,146  29 

1943 


cts. 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 

1944 

I  cts. 

Schedule  F  (concluded)  ^ 

Loans  and  Advances  to  UNrrED  Kingdom  and  Other 
Governments — concluded 
United  Kingdom — concluded 
Department  of  National  Defence — 

Army — General  Advances 8,427,855  53 

Navy— General  Advances 15, 674, 868  51 

Air— General  Advances 1,626,472  47 

Air — Equipment  and  Royal  Air  Force  Schools 

Air— Air  Training  Plan 167,917,642  30 

Air— Settlement 200,000,000  00 

Internment  Operations 1,944,811  66 

Department  of  Transport — 

British  Air  Ministry 303,064  36 

British  Ministry  of  War  Transport 3, 729  54 

United  States  of  America: 
Department  of  Fisheries — 

Pacific  Halibut  Treaty — Collectible  expenses 

Pacific  Salmon  Treaty — Collectible  expenses 

Pacific  Salmon  Treaty — Hell's  Gate — Collectible  expenses 
Department  of  Munitions  and  Supply — 

War  Supplies  Ltd 

Department  of  National  Defence — 

Army — General  Advances 

Navy — General  Advances 

Air — General  Advances 

Yugoslavia: 

Department  of  National  Defence — 

Army — General  Advances 

Navy — General  Advances 


Schedule  G 

Loans  and  Advances — Miscellaneous 

Department  of  Finance — 

Bank  for  International  Settlements 272,785  84  272,785  84 

Dominion  and  National  Housing  Acts 15,960,689  67  16,492,991  95 

New  Westminster  Harbour  Commission 274,537  23  274,537  23 

Saint  John  Bridge  and  Railway  Extension  Co.— Loan 433,900  00  433,900  00 

Department  of  Mines  and  Resources — 

Empire  Settlement  Scheme 117,964  90  117,981  44 

Assistance  to  Indians 2, 715  37  16, 799  57 

Seed  Grain  and  Relief 2,631,963  86  2,701,129  68 

Less — amount  transferred  to  non-active  account —275,034  38  —303,881  43 

Department  of  Munitions  and  Supply —  t'     L 

Algoma  Steel  Corporation  Ltd 2,939,312  93  4,000,000  00 

Chemical  42— 17— Grade  Z 1,894,942  50 

Dominion  Steel  and  Coal  Corp..  Ltd 3,554,642  41  3,485,360  78 

English  Electric  Co.  of  Canada  Ltd 202, 299  72  606,899  16 

Marine  Industries  Ltd 1,100,000  00  1,100,000  00 

Shawinigan  Chemicals  Ltd 103,317  24     

Steel  Company  of  Canada  Ltd 1,286,000  00 

Sundry   coal  companies 806,510  18     .' 

Town  of  Liverpool,  N.S.   (Thompson  Brothers  Machinery 

Co.  Ltd.) 7,424  62 

Union  Drawn  Steel  Co.  Ltd 247,252  00  552,252  00 

Department  of  Trade  and  Commerce — 

Sale  of  Steamer  Pelee,  unpaid  balance 25,000  00  30,000  00 

32,961,698  72 


17 


Net  Increase 
or  Decrease 
during  1943-44 
S  cts. 


1,089,480  08  -f-7,338,375  45 

7,450,280  62  -f-8,224,577  89 

1,238,042  41  -1-388,430  06 

142,008,739  17  -142,008,739  17 

-1-167,917,642  30 

+200,000,000  00 

2,598,696  44  -653,884  78 

208,982  42  -|-94,081  94 
+3,729  54 


5,603  57 

6,080  41 

3                  7,795  27 

24,970  92 
41,740  63 
22,594  50 

-19,367  35 
-35,660  22 
-14,799  23 

71,158,139  00 

83,042,204  84 

-11,884,065  84 

20,320  88 
862,907  36 
228,283  78 

3,116  57 

152,160  53 

2,358,990  91 

+17,204  31 

+710,746  83 

-2,130,707  13 

-111  39 

55  63 
16  80 

-167  02 
-16  80 

1,190,124,510  66 

999,904,468  67 

+  190,220,041  99 

-532,302  28 


-16  54 
-14,084  20 
-69,165  82 
+28,847  05 

-1,060,687  07 

-1,894,942  50 

+69,281  63 

-404,599  44 

+  103,317  24 
-1,286,000  00 
+806,510  18 

+7,424  62 
-305,000  00 

-5,000  00 


28,405,281  59 


-4,556,417  13 


Schedule  H 

Invistments— Canadian  Farm  Loan  Board- 
Department  of  Finance — 

Initial  Capital  Advances 

Capital  Stock 

Bonds 

Canadian  Fisherman's  Loan  Act — 

Initial  Capital  Advance 

Capital  Stock 


6,050,000  00 

2,244,816  00 

21,700,000  00 

29,000  00 
1,519  00 


29,025,335  00 


5,050,000  00 

2,249,408  00 

26,700,000  00 

29,000  00 
1,519  00 

34,029  927,00 


-4,592  00 
-5,000,000  00 


-5,004,592  00 


18 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1944 


cts. 


Schedule  I 


Investments — Miscellaneous — 

Department  of  Finance — 

Montreal  Turnpike  Trust — Commutation  agreements 14,308  00 

Securities  Investment  Account 184,623,994  23 

Department  of  Munitions  and  Supply — 

Eldorado  Mining  and  Refining  Limited,  Stock 5,271,812  10 

War  Assets  Corporation,  Ltd.,  Stock 250,000  00 

190,160  114,33 


Schedule  J 

Sundry  Suspense  Accounts — 

Department  of  Finance — 

Bank  of  Montreal,  Provincial  Notes — Suspense  Account 27, 573  83 

Cheque  Adjustment  Suspense 12  62 

Minister  of  Finance  Special  Custody  Account  (Contra) 535,000,000  00 

Retirement  Fund  Suspense 241  10 

Third     Victory     Loan — Subscription    Suspense — Instalments 

outstanding 

War  Donations  Suspense 245  00 

Department  of  Munitions  and  Supply — 
Inventory  Appreciation  Account — Fairmont  Co.  (Contra) 3,845,478  62 

538,873,551  17 


Schedule  K 

Capital  Expenditures — 
Public  Works  (Canals) — 
Department  of  Public  Works — 

Burlington  Bay  Canal 

Lake  St.  Peter 

Department  of  Transport — 

Chambly  Canal,  River  Richelieu 

Lachine  Canal 

Murray  Canal 

Ottawa  Works 

Quebec  Canal 

Rideau  Canal 

Sault  Ste.  Marie  Canals 

Ste.  Anne's  Lock — Railway  Bridge  at  He  Perrot. 

St.  Lawrence  Canals 

St.  Lawrence  Ship  Canal 

St.  Ours  Locks 

St.  Peters  Canal 

Tay  River  Navigation 

Trent  Canal  Improvements 

Trent  River  Navigation 

Welland  Canal 

Welland  Ship  Canal 

Miscellaneous 


Public  Works  (Railways) — 
Department  of  Transport — 
Canadian  Government  Railways — 

Canadian  Government  Railways 64,853, 

Cape  Breton  Railway 104, 

Caraquet  and  Gulf  Shore  Railway 209, 

Elgin  and  Havelock  Railway 33, 

Intercolonial  Railway 110, 513, 

International  Railway  of  New  Brunswick 2,681, 

Lotbiniere  and  Megantic  Railway 336, 

National  Transcontinental  Railway 161, 183, 

New  Brunswick  and  Prince  Edward  Island  Railway 361, 

Prince  Edward  Island  Railway 8, 330, 

Quebec  Bridge 21,706, 

Quebec  and  Saguenay  Railway 7, 120, 

Salisbury  and  Albert  Railway 84, 

St.  Martin's  Railway 72, 

York  and  Carleton  Railway 20, 

Hudson  Bay  Railway  and  Terminals — 

Hudson  Bay  Railway 33,243, 

Port  Nelson  Terminal 6, 240, 

Residue  of  cost  of  steamer  Sheba 78, 


1943 


cts. 


14,308  00 
34,214,488  12 


Net  Increase 
or  Decrease 
during  1943-44 
S  cts. 


+  150,409,506  11 

+5,271,812  10 
+250,000  00 


34,228,796  12        +155,931,318  21 


27,573  83 

+12  62 

401,142,000  00  +133,858,000  00 
+241  10 

44,682  41  -44,682  41 
+245  00 

+3,845,478  62 


401,214,256  24        +137,659,294  93 


308,328  32 

308,328  32 

1,164,235  08 

1,164,235  08 

579,915  42 

579,915  42 

10,998,196  51 

10,998,234  26 

-37ii75 

1,248,946  71 

1,248,946  71 

6,871,214  97 

6,871,214  97 

34,841  69 

34,841  69 

143,358  12 

143,358  12 

4,935,809  42 

4,935,809  42 

150,000  00 

150,000  00 

34,139,689  70 

34,139,689  70 

133,896  80 

133,896  80 

614,426  39 

614,426  39 

■ 

492,023  82 

492,023  82 

476, 128  73 

476,128  73 

559,067  70 

559,067  70 

19,093,573  76 

19,093,573  76 

27-.  473, 203  16 

27,477,230  16 

-4,027  00 

130,840.750  58 

130,840,772  28 

-21  70 

125  00 

125  00 

240,257,731  88 

240,261,818  33 

-4,086  45 

544  02 

64,853,544  02 

520  54 

104,520  54 

950  00 

209,950  00 

530  00 

33,530  00 

902  85 

110,773,783  41 

-259,880  56 

377  35 

2,681,377  35 

875  00 

336,875  00 

433  04 

161,183,433  04 

540  66 

361,540  66 

745  67 

8,341,026  22 

-10,280  55 

664  49 

21,706,664  49 

895  74 

7,120,895  74 

■ 

390  41 

84,390  41 

624  91 

72,624  91 

976  16 

20,976  16 

455  28 

33,183,572  81 

+59,882  47 

133  36 

6,240,133  36 

610  58 

78,610  58 

PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1944 


1943 


Schedule  "K" — continued 

Capital  Expenditure — continued 
Public  Works  (Railways) — concluded 
Department  of  Transport — concluded 

Prince  Edward  Island  Car  Ferry  and  Terminals 

Residue  of  capital  cost  of  S.S.  Charlottelown 

Construction  of  new  car  ferry 

Other  Railways  and  Miscellaneous — 

Digby  and  Annapolis  Railway 

North  Railway 

Governor  General's  Cars 

Canadian  Government  Railways — 
Canada  Central  Railway — Peace  River  Bridge .... 
Residue    of    capital    cost  of  steamers   Drummond   and 
McKee 


Public  Works  (Miscellaneous) — 

Department  of  Munitions  and  Supply — 

St.  Malo  Shops  Property 

Miscellaneous  Property 

Department  of  Public  Works — 

Bare  Point  Breakwater 

Burlington  Channel  Improvements 

Canadian  Building,  London,  England 

Canadian  Legation  Building,  Tokyo,  Japan 

Canadian  Legation  Building  and  Site,  Washington,  D.C 

Cape  Tormentine  Harbour 

Esquimalt  Graving  Dock 

Georgian  Bay  to  Montreal,  Waterway  Survey 

Government  Buildings,  Ottawa 

Halifax  Elevator  Site 

Halifax  Harbour  Improvements 

Kingston  Graving  Dock 

Land  and  Cable  Telegraph  Line 

Land  for  Post  Office  Site,  Quebec 

Levis  Graving  Dock 

Mjscellaneous  Wharves 

Montreal  Harbour  Improvements 

Ottawa — Expropriations  of  property  between  Sparks  and  Wel 
lington  Streets,  east  of  Elgin  Street 

Port  Arthur  and  Fort  William  and  River  Kaministikwia — 
Improvements 

Port  Colborne  Harbour 

Quebec  Harbour  Improvements 

Rainy  River  Lock  and  Dam , 

Sorel  Harbour  Improvements 

St.  Andrews  Rapids,  including  Red  River  Improvements 

Saint  John  Harbour  Improvements 

Tiffin  Harbour  Improvements 

Toronto  Harbour  Improvements 

Toronto,  New  Dominion  Building 

Upper  St.  Lawrence  River — Channel  Improvements 

Vancouver  Harbour  Improvements , 

Victoria  Harbour,  British  Columbia,  Improvements 

Victoria  Harbour,  Ontario,  Improvements 

Yukon  Territory  Works  (Part) 

Department  of  Transport — 

Civil  Aviation — Airways  and  Airports 

Government  Shipbuilding  Programme , 

Hopper  Barge  C  hesterfield 

Icebreaker  and  Service  Vessels 

St.  Lawrence  River  Improvements 

Tug  Ocem  Ecgle 

Yukon  Territory  Works  (Part) 

National  Harbours  Board — 

Churchill,  Port  and  Terminals 

Prescott  Elevator 

Port  Colborne  Elevator 


Military  Property  and  Stores — 

Department  of  National  Defence — Army — 

Military  Property  and  Stores 

Less — Fort  Osborne  Barracks,  Winnipeg. 
St.  Helen's  Island,  barracks  site. . . 


cts. 


cts. 


19 


Net  Increase 
or  Decrease 
during  1943-44 
$  cts. 


5,371,280  15 

5.371,280  15 

1,194,145  44 

1.194,145  44 

632,500  00     . 

+632.500  00 

660,683  09 

660,683  09 

250,000  00 

250,000  00 

71,538  82 

71,538  82 

175,000  00 
1 

175.000  00 

851,853  24 

851.853  24 

426,384,170  80 

425,961,949  44 

+422,221  3ft 

2,242,957  71 

2,242.957  71 

148  59     . 

+148  59 

217,995  90 

217.995  90 

1,392,489  77 

1.392.489  77 

1,539,073  11 

1.539.073  11 

200,000  00 

200,000  00 

477,754  35 

477.754  35 

95.000  00 

95.000  00 

7,799,761  10 

7,799,761  10 

918,796  85 

918,796  85 

35,260,968  34 

35,260,968  34 

86,511  89 

86,511  89 

13,025,454  11 

13,025,454  11 

556,589  35 

556,589  35 

348,320  77 

348,320  77 

121,600  00 

121,600  00 

971,592  58 

971,592  58 

1,201,132  06 

975,468  54 

+225,663  62 

1,060,342  83 

1,060.342  83 

855.581  54 

855,581  54 

16,249,019  98 

16.249.019  98 

904,459  39 

904.459  39 

10,326,478  87 

10,326,478  87 

133  80 

133  80 

1,806,540  71 

1,806.540  71 

1,569,776  99 

1,569,776  99 

19,300,822  66 

19,-300,822  66 

481,621  59 

481,621  59 

9.331.987  37 

9,331,987  37 

1.166,646  95 

1,166.646  95 

468,097  68 

468.097  68 

3,600,078  73 

3,600,078  73 

5,131,024  94 

5,131,024  94 

761.801  79 

761,801  79 

1,638,068  55 

1,638,068  55 

11,860.506  29 

10,872.341  63 

+988,164  66 

54,258.592  47 

54,258.592  47 

233.941  30     . 

+233,941  30 

760.698  87 

760,698  87 

84,686,824  33 

83.746,943  52 

+939,880  81 

91,071  49 

91,071  49 

283,323  55 

283,323  55 

12,823,543  16 

13,145,151  89 

-321,608  73 

4,715,325  43 

4.715.325  43 

2,356,217  60 

2,356,217  60 

313,178,675  34 

311,112,485  19 

+2,066,190  15 

12,699,263  02 

12,654,915  02 

+44,348  00 

-62,947  27 

-62,947  27 

-19,783  10 

-19,783  10 

12,616.532  65 

12,572.184  65 

+44,348  00 

20 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1944 


Schedule  "K"— concluded 


cts. 


Capital  Expenditure — concluded 

Territorial  Accounts — 

Department  of  Mines  and  Resources — 

Northwest  Territories,  Organization 1 ,  460, 000  00 

Northwest  Territories,  Purchase 1,460,000  00 

Northwest  Rebellion 826,077  87 

Dominion  Lands  Expenditure  to  March  31,  1911 10,425,395  92 

Less — Received  from  Dominion  Lands —4,275,526  11 


Schedule  "L" 

Other  Non-Active  Assets — 

Non-Active  Loans — Canadian  National  Steamships — 
Department  of  Transport — 

Canadian  Government  Merchant  Marine,  Limited 

Canadian  National  (West  Indies)  Steamships,  Limited. 


9,895,947  68 
1,002,333,058  35 


8,098,389  16 
5,609,057  02 

13,707,446  18 

Non-Active  Advances — National  Harbours  Board — 
Department  of  Transport — 

Chicoutimi 3,838,060  26 

Churchill 10,258  98 

Halifax 12,485,384  22 

Montreal-Jacques  Cartier  Bridge — 

Advances  for  payment  of  guaranteed  interest 5, 565, 056  00 

Quebec 27,765,994  73 

Saint  John 16,998, 881  56 

Three  Rivers 3,742,363  71 

Three  Rivers  Harbour  Debentures  (old) 81 ,  760  97 

Less  Sinking  Funds -2,308  41 

70,485,452  02 

Miscellaneous  Non-Active  Accounts — 

Canadian  Pacific  Railway  (old) 62,791,435  25 

Canadian  National  Railways  Securities  Trust  Stock 336,680,462  71 

Canadian  National  Railway  Stock 18,000,000  00 

Saskatchewan  Seed  Grain  Loans  Guarantee  Act,  1936 2, 637, 398  15 

Seed  Grain  Loans  Guarantee  Act,  1937 7, 136,051  09 

Loans  and  Advances — 

Railways  and  Steamships- 
Canadian  Pacific  Railway — 

Advances  under  Relief  Acts 1,447,222  71 

Sundry  Government  Agencies — 
High  Commissioner's  Office  Suspense,  (External  Affairs) . .  2,043  17 
Seed  Grain  and   Relief   (Department  of  Mines  and   Re- 
sources)                  275,034  38 

Soldier  and  General  Land  Settlement  Loans 16, 525,917  49 

Other  Governments — 
Italian  Government — Wheat  purchases,  1915  (Department 

of  Trade  and  Commerce) 702  52 

Russian  Government — Saddlery  Purchases,  1915  (Depart- 
ment of  National  Defence — Army) 55, 571  82 

Miscellaneous — 
Victoria     Shipowners,     Ltd. — Balance    remaining    after 

liquidation  (Department  of  Transport) 621 , 987  05 

Investments — 

Department  of  Finance — 
Earl  of  Selkirk   Mortgage  on  property  in  Township  of 

Moulton 13, 900  00 

Quebec  Turnpike  Trust  Bond 20,000  00 

Department  of  Transport — 

Grand  Trunk  Railway  Preference  Stock 121 ,  739  65 

Department  of  Pensions  and  National  Health — University 

Hospital,  Edmonton,  Alberta 100, 000  00 

Defalcation  Suspense  Accounts — 
Department  of  Finance — 

Bonds,  Interest  and  Notes  Adjustment  Account ;  16,793  52 

Coupons — New  York  Loans 45,738  50 

Department  of  Mines  Suspense  Account 11 ,  208  45 


446,503,206  46 
530,696,104  66 


1943 


cts. 


Net  Increase 
or  Decrease 
during  1943-44 
I  cts. 


1,460,000  00 

1,460,000  00 

826,077  87 

10,425,395  92 

-4,275,526  11 

9,895,947  68 

999,804,385  29 


8,098,389  16 
5,773,580  17 

13,871,969  33 


3,838,060  26 

10,258  98 

12,471,412  12 

5,195,056  00 

27,765,994  73 

16,804,553  52 

3,741,556  16 

81,760  97 

-2,308  41 

69,906,344  33 


+2,528,673  06 


-164,523  15 
-164,523  15 


+13,972  10 

+370,000  00 

+  194,328  04 
+807  55 

+579,107  69 


62,791,435  25 
298,842,882  17 

18,000,000  00 
2,637,398  15 
7,136,051  09 

+37,837,580  54 

2,447,222  71 

-1,000,000  00 

2,043  17 

303,881  43 
16,525,917  49 

-28,847  05 

702  52 

55,571  82 

621,987  05 

13,900  00 
20,000  00 

121,739  65 

100,000  00 

16,793  52 
45,738  50 
11,208  45 

409,694,472  97  +36,808,733  49 


493,472,786  63  +37,223,318  03 


/ 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


21 


1944 


1943 


Schedule  "M" 

Floating  Debt — 
Matured  Funded  Debt  Outstanding — 
Payable  in  Canada — 

Debenture  Stock,  5  per  cent,  1919 

Debenture  Stock,  5i  per  cent,  1921 

Dominion  of  Canada  Savings  Certificates 

War  Savings  Certificates,  1917 

War  Savings  and  Thrift  Stamps,  1919 

Province  of  Canada  5  per  cent  Loan  Debentures 

Province  of  New  Brunswick  6  per  cent  Loan  Debentures. 

Provincial  Notes,  Nova  Scotia 

Unpaid  Warrants,  Prince  Edward  Island 

War  Loan,  1915-25,  5  per  cent 

War  Loan,  1916-31 ,  5  per  cent 

Victory  Loan,  1917-22,  5i  per  cent 

Victory  Loan,  1917-27,  5i  per  cent 

Victory  Loan,  1917-37,  5^  per  cent 

Victory  Loan,  1918-23,  5i  per  cent 

Victory  Loan,  1918-33,  5|  per  cent 

Victory  Loan,  1919-24,  5i  per  cent 

Victory  Loan,  1919-34,  5^  per  cent 

Renewal  Loan,  1922-27,  5^  per  cent 

Renewal  Loan,  1922-32,  5i  per  cent 

Refunding  Loan,  1923-28,  5  per  cent 

Refunding  Loan,  1923-43,  5  per  cent , 

Refunding  Loan,  1925-40,  4^  per  cent 

Refunding  Loan,  1933-39,  4  per  cent 

Refunding  Loan,  1933-45,  4  per  cent  (called) 

Refunding  Loan,  1934-42,  3  per  cent 

National  Service  Loan,  1931-36,  5  per  cent 

National  Service  Loan,  1931-41,  5  per  cent 

Loan  of  1932-35;  4  per  cent 

Loan  of  1935-43,  2^  per  cent 

Loan  of  1936-40,  U  per  cent 

4i  Year  Notes,  1936-41,  1  per  cent 


cts. 


cts. 


Net  Increase 
or  Decrease 
during  1943-44 
I  cts. 


1,000  00 

1,000  00 

200  00 

200  00 

4,205  00 

4,310  00 

-105  00 

8,855  00 

8,855  00 

73,928  25 

74,199  50 

-271  25 

400  00 

400  00 

600  00 

600  00 

39,162  10 

39,162  10 

549  59 

549  59 

4,600  00 

4,700  00 

-100  00 

8,400  00 

9,400  00 

-1,000  00 

40,900  00 

41,450  00 

-550  00 

9,550  00 

9,550  00 

62,000  00 

71,100  00 

-9,100  00 

46,400  00 

46,600  00 

-200  00 

50,900  00 

52,550  00 

-1,650  00 

23,650  00 

23,700  00 

-50  00 

157,350  00 

168,500  00 

-11,150  00 

3,750  00 

3,800  00 

-50  00 

12.350  00 

12,950  00 

-600  00 

1,100  00 

1,100  00 

2,687,500  00  ... 

-1-2,687,500  00 

287,100  00 

628,000  00 

-340,900  00 

5,000  00 

6,500  00 

-1,500  00 

7,403,900  00  ... 

-f  7,403,900  00 

110,500  00 

430,000  00 

-319,500  00 

7,700  00 

13,500  00 

-5,800  00 

468,000  00 

794,000  00 

-326,000  00 

2,000  00 

2.000  GO 

109,000  00  ... 

-M09,000  00 

1,000  00 

1,000  00 

3,000  00 

8,000  00 

-5,000  00 

11.634,549  94 


2,457,676  19 


+9,176,873  75 


Payable  in  Canada  and  New  York — 
War  Loan,  1917-37,  5  per  cent 


128,600  00 


128,600  00 


Payable  in  London — 

Loan  of  1884  (1909-34),  3J  per  cent 254  13 

3  per  cent  Loan  due  July  1,  1938 2,433  35 

Canadian  Pacific  Railway  Land  Grant  Loan.  3J  per  cent,  due 

July  1,  1938 8,273  33 

Sundry  Loans  and  Debentures 2, 636  04 

Loan  of  1930-50,  3i  per  cent  (called) 234,086  68 

Loan  of  1940-60,  4  per  cent  (called) 935,276  56 


1,182,960  09 


254  13 
2,433  35 

8,273  33 

2,636  04 

270,911  13 

982,232  73 


1,266,740  71 


-36,824  45 
-46,956  17 


-83,780  62 


Payable  in  New  York — 

Loan  of  1919-29,  5J  per  cent 

Loan  of  1922-52,  5  per  cent  (called). . 

Loan  of  1926-36,  4^-  per  cent 

Loan  of  1935-45,  2\  per  cent  (called). 
Loan  of  1937-44,  2i  per  cent  (called). 


2,200  00 

5,287,000  00 

12,000  00 

1,175,000  00 

175,000  00 

6,651,200  00 

19,597,310  03 


2,200  00 

15,950,000  00 

12,000  00 


15,964,200  00 
19,817,216  90 


-10,663,000  00 

-1-1,175,000  00 
-{-175,000  00 

-9,313,000  00 

-219,906  87 


Stock  and  other  obligations  payable  on  demand — 

Compensation  to  Seigneurs 

Dominion  Stock,  Issue  B,  3i  per  cent 

Eldorado  Mining  and    Refining,   Ltd. — Unpresented    Capital 
Stock  (Dept.  of  Munitions  and  Supply) 


11,827  40 
3,700  00 

1,103,301  70 

1.118,829  10 


11,827  40 
3,700  00 


15,527  40 


+1,103,301  70 
+1,103,301  70 


22 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1044 


Schedule  "M" — concluded 

FtOATiNG  Debt— concluded 
Interest  Due  and  Outstanding — 

Unpaid  Interest — Domestic  Loans 

Canada  and  New  York  Loans 

New  York  Loans 

London  Loans 

Unpaid  Dividends — Province  of  Prince  Edward  Island. 

Nova  Scotia 

New  Brunswick 

Province  of  Canada . . . 

British  Columbia 

Dominion  Stock 


cts. 


17,302,374  07 

30,175  00 

1,796,461  56 

55,458  13 

867  25 

795  80 

1,279  00 

4,663  18 

33  67 

3,717  33 

19,195,824  99 


1943 


cts. 


12,942,462  60 

30,452  50 

1,734,844  61 

67,597  12 

867  25 

795  80 

1,279  00 

4,663  18 

33  67 

3,717  33 

14,786,713  06 


Net  Increase 
or  Decrease 
during  1943-44 
%  cts. 


+4,359,911  47 

-277  50 

+61,616  95 

-12.138  99 


+4,409,111  93 


Outstanding  Cheques  and  Warrants — 

Current  Account — Treasury  Office 

Previous  Years'  Account— Treasury  Office 

Imprest  Account  Cheques 

Less — Unclaimed  registered  interest  (letter  of  credit) 

cheques  adjustment  account 

Department  of  Agriculture — 
Drought  Area — Cattle  market  service,  outstanding  warrants 
Wheat  acreage  reduction  payments,  outstanding  warrants..... 
Department  of  National  Defence — Army — Outstanding  relief 

vouchers 

Department   of   Trade  and   Commerce — Outstanding   wheat 
bonus  certificates 

\ 


59,776,728  82 

184,399  09 

49  83 

82.047,800  21 

292,357  07 

49  83 

-22.271.071  39 
-107,957  98 

-9  63 

-9  63 

24  41 
13,869  89 

63  71 
225,954  61 

-39  30 
-212,084  72 

1,148  00 

1,148  00 

7,818  48 

9,839  20 

-2,020  72 

69,984,028  89 


82,577,203  00 


-22.593,174  11 


Post  Office  Department — 
Post  Office  Account — Money  Orders,  Postal  Notes,  etc.,  out- 
standing  


6,554,243  51 


106,450,236  52 


4,603,419  38 


+  1,950,824  13 


121,800,079  74  -15,349,843  22 


Schedule  "N" 

Depos  T  AND  Trust  Accounts,  Miscellaneous — 
Department  of  Agriculture — 

Farnham  House  Laboratory 18, 781  58 

Department  of  External  Affairs — 

Empress  of  Ireland  Relief  Fund 

Department  of  Finance — 

Companies  in  liquidation — 

Canadian  Home  Investment  Company.  Limited 4,878  80 

Montreal-Canada  Fire  Insurance  Company 605  09 

Ontario  Fire  Insurance  Company 12,458  65 

Dominion  Trust  Company 8.931  10 

Western  Mutual  Fire  Insurance  Company 516  97 

Western  Canada  Fire  Insurance  Company 443  00 

Great  North  Insurance  Company 344  70 

York  County  Loan  and  Savings  Company 35,470  07 

Rimouski  Fire  Insurance  Company 3,030  53 

Common  School  Funds — Ontario  and  Quebec 2,677.770  70 

Contractors'  Securities — Cash  (Sundry  Departments) 4.996.982  55 

Canadian  National  Railways — 

Equipment  Issue,  1923 — Redemption  Account 5.500  00 

Guaranteed  Bond  Issues — Outstanding  Interest 91.462  50 

Defunct  Banks — Balance     to     meet     notes     and     unclaimed 
deposits — 

Bank  of  Vancouver 12,033  94 

Bank  of  Yarmouth 789  82 

Banquedu  Peuple > 14,303  82 

Banque  St.  Hyacinthe 6,829  64 

Banque  St.  Jean 1,914  84 

Banque  Ville-Marie 10,478  41 

Central  Bank 2,225  94 

Commercial  Bank  of  Manitoba 6,335  56 

Farmers'  Bank 1,893  93 

Home  Bank  of  Canada 37,956  46 

Ontario  Bank 21,592  71 

St.  Stephens  Bank • 11.096  67 

Sovereign  Bank  of  Canada 8, 674  48 


13.976  47 

+4,805  11 

865  29 

-865  29 

4,878  80 

605  09 

12,458  65 

8,931  10 

516  97 

443  00 

344  70 

35.470  07 

3,030  53 

2,677.770  70 

7.852.814  96 

-2,855,832  41 

5.500  00 

85,400  00 

+6,062  60 

12.033  94 

819  82 

-30  00 

14.303  82 

6,829  64 

1,914  84 

10,478  41 

2,225  94 

6,335  56 

1,893  93 

38,153  41 

-196  95 

21,592  71 

11,096  67 

8,679  50 

-6  02 

PUBLIC  ACCOUNTS:   PART  I 


23 


SCHEDULES  TO  BALANCE  SHEET— Continued 

1944  1943 


Schedule  "N" — continued 


$ 


cts. 


cts. 


Deposit  and  Trust  Accounts,  Miscellaneous — Continued 

Department  of  Finance — 

Home  Bank  Creditors  Relief  Suspense 8,654  15 

King  George  V  Silver  Jubilee  Cancer  Fund  for  Canada 479,000  00 

Minister  of  Finance  Special  Account 208,159,098  45 

Minister  of  Finance— Securities  Custody  Account  (Contra) 535,000,000  00 

Unclaimed  Dividends — Liquidations   under   the   Bankruptcy 

Act 110,703  36 

William  Scott  Estate 7,056  53 

Department  of  Labour — 

Fair  Wage  Suspense 333  37 

Department  of  Mines  and  Resources — 

Land  Assurance  Fund 19,  111  16 

Liquor  Profits— Northwest  Territories 265,326  13 

Lake  Minnewanka  Project 332  37 

Prairie  Provinces  Indian  Fund 

Public  Administrator— Districts  of  Franklin  and   Keewatin, 

N.W.T 197  85 

Indian  Trust  Funds 15,793, 184  47 

Department  of  Munitions  and  Supply — 

Government  of  the  Netherlands — Munitions 519,830  19 

Government  of  Turkey — Munitions 17  95 

Government  of  United  Kingdom — Ministry  of  Supply 3,771,476  45 

Sorel  Industries  Limited — Minister's  Plant  Depreciation  Ac- 
count   6,583,240  85 

United   Kingdom   Cash   Receipts  Account — Canadian  Mutual 

Aid  Board 27,511,011  95 

Department  of  National  Defence — Army  Services — 

Canadian  Internees  Trust  Account 37  41 

Estates— Present  War 76,419  95 

Deferred  Pay  Balances 14,916,328  16 

Military  Estates— No.  1 123, 799  51 

Military  Estates — No.  2 

Military  Welfare  Hut  at  Camp  Borden 84  18 

National  Rifle  Association 272  43 

Strathcona  Trust  Fund 500,000  00 

United  Kingdom  Prisoners  of  War  Trust  Account 596  58 

Department  of  National  Defence — Naval  Services — 

British  Admiralty — Widows,  Orphans  and  Old  Age  Pensions. .  365  16 

Estate-s— Present  War 2,931  32 

H.M.S.  Dominion— Prize  Fund 3  05 

Canadian  Naval  Officers — Prisoners  of  War 4,970  00 

Naval  Service  Special  Construction  Account 96, 237  57 

Royal  Canadian  Naval  College  Trust  Fund 795  20 

Royal  Canadian  Navy  Benevolent  Fund 5,375  21 

Department  of  National  Defence — Air  Services — 

Estates— Present  War 199,473  16 

Deferred  Pay  Balances 2,554,953  08 

McKee  Trophy  Fund 1,146  90 

Less — Amount  invested  and  held  in  bonds —  1 , 000  00 

Department  of  National  Defence — General — 

Central  Trust  Fund  of  the  Army,  Navy  &  Air  Force  Canteens  939,797  03 

Department  of  Pensions  and  National  Health — 
Canadian  Pension  Commission — 

Canadian  Patriotic  Fund 

Florence  Martineau  (R.C.A.F.)  Fund 4,495  00 

Regimental  Fund,  230th  Forestry  Battalion 1, 150  49 

W.A.  Black  Benefit  Fund 22,150  00 

War  Special  Assistance  Fund 12, 186  75 

Detention  Allowances  Fund — Canadian  seamen 295,496  40 

National  Physical  Fitness  Fund 249, 146  60 

Pensions  Administration  Trust  Fund 1,212,726  73 

War  Service  Gratuity  Fund 103,726  18 

Department  of  Public  Works — 

Animal  House,  Virology  Laboratory,  Kamloops,  B.C 7  90 

Burrard  Dry  Dock  Pontoons — Replacement  Fund 60,403  89 

Contractors  Securities— Held  for  Creditors 3,422  97 

Fraser  River  Bridge — Maintenance 178,621  79 

National  Gallery  of  Canada — Special 18, 271  95 

Royal  Canadian  Mounted  Police — 

Benefit  Fund .- 30,847  64 

Secretary  of  State — 

Internment  Operations  Fund 22,251  48 

Maple  Investments.  Ltd 2,500  00 

Prisoners  of  War— Funds 6,981  28 


8,654  15- 

462,000  00 

139,079,739  85 

401,142,000  00 

108,790  ."52 
5,652  94 

331  99 

18,405  21 

156,. 373  90 

282  37 

341  34 

1,578  97 
15,027,771  56 

149,438  59 

687,454  84 

2,829  540  05 


1  95 

17,334  62 

10,304,441  06 

122,066  75 

201  78 

540  35 

44  44 

500  000  00 

128  88 

17  29 
11,425  79 

i,' 260  66 


9,658  88 

33,748  58 

2,412,393  21 

91  90 


457,198  49 


1  26 

4,520  00 

1,250  49 

22,150  00 

8,871  01 


1,101,072  93 
•  104.835  90 

7  90 

56,302  42 

38,392  19 

127,603  89 

13,490  45 

16,559  68 

22.251  48 
2,500  00 
6,981  28 


Net  Increase 

or  Decrease 

during  1943-44 

$  cts. 


+17,000  00 

+09,079,358  60 

+133,858,000  00 

+1,912  84 
+1,403  59 

+1  38 

+705  95 

+108,952  23 

+50  00 

-341  34 

-1,381  12 
+765,412  91 

+370,391  60 

+17  95 

+3,084,021  61 

+3,753,700  80 

+27,511,011  95 

+35  46 

+59,085  33 

+4,611,887  10 

+1,732  76 

-201  78 

-456  17 

+227  99 

+467  70 

+347  87 

-8,494  47 

+3  05 

+  3,710  00 

+96,2.37  57 

+795  20 

—4,283  67 

+165,724  58 

+142,559  87 

+1,055  00 

-1,000  00 

+482,598  54 


-1  28 

-25  00 
-100  00 

+3,315  74 
+295  496  40 
+249,146  60 
+  111,653  80 

-1,109  72 


+4,101  47 
-34,969  22 
+51,017  90 

+4,781  50 

+14,287  96 


24  PUBLIC  ACCOUNTS:   PART  I 

SCHEDULES  TO  BALANCE  SHEET— Continued 

1944 

$  cts. 

Schedule  "N" — concluded 

Deposit  and  Thust  Accounts,  Miscellaneous — concluded 

Department  of  Trade  and  Commerce — 

Board  of  Grain  Commissioners — Grain  overages 9, 634  09 

Government  of  the  United  Kingdom — 

War  Office — Vegetables 

National  Research  Council — 

Royalties  and  Patent  Rights 146, 874  56 

Less — Amount  invested  and  held  in  bonds — 131 ,  000  GO     

Special  Fund 578  93 

Sir  Frederick  Banting  Fund — War,  Technical  and  Scientific 

Development  Committee 570,556  33 

Trust  Fund 462.874  10 

Department  of  Transport — 

Canadian  Broadcasting  Corporation  Funds 67,886  51 

Canadian  National  Railways — Employees*  Provident  Fund  ..  17,695  25 
National  Harbours  Board — 

Special  Account  No.  1 1,239,026  97 

Special  Account  No.  2 2,477  60 

Special  Account  No.  3 1,070,894  75 

Sydney  Pilotage  District — Undivided  Surplus  Account 2, 137  98 

Webster  Trophy— Special  Fund 227  50 

Less — Amount  invested  and  held  in  bonds ' —200  00     

831,317,515  21 


Schedule  «0" 

iNSURANrE,    PENSION   AND    GUARANTY    ACCOUNIS — 

Insurance  and  Guaranty  Funds — 
Department  of  Finance — 

Insurance  Fund— Civil  Service 17,001,822  29 

Government  Officers'  Guarantee  Fund 300, 508  38 

War  Damage  Insurance  Special  Account — General 7,417,875  51 

War  Damage  Insurance  Special  Account — Government  Build- 
ings   2,898, 111  96 

Department  of  Labour — 

Unemployment  Insurance  Fund 190, 332, 316  37 

Less — Investment  in  bonds,  and  accrued   interest — (De- 
partment of  Labour,  Part  II -184,367,884  05 

Department  of  Pensions  and  National  Health —  :..  ''> 

Insurance  Fund— Returned  Soldiers 22, 101, 498  15 

Soldier  Settlement  of  Canada — 

Veterans'  Land  Act  Fire  Insurance  Fund 51 ,  730  28 

Department  of  Trade  and  Commerce — 
War  Damage  Insurance  Special  Account — Board  of  Grain 

Commissioners 940, 087  56 

Denartment  of  Transport — 
Employees  Compensation  Clearing  Account — 

Defence  Projects — Munitions  and  Supply 7, 655,964  36 

Employees  Compensation  Clearing  Account — 
Defence  Projects— Transport 19,082  07 


64,351,112 


Schedule  "P" 

Insurance,  Pension  and  Guaranty  Accounts — 
Pension  and  Retirement  Funds — 
Department  of  Finance — 
Civil  Service  Superannuation  and  Retirement  Act,  c.  17,  R.S., 

1906 

Civil  Service  Superannuation  Act,  1924,  Chap.  24,  R.S.  1927. . 

Retirement  Fund — Civil  Service 

Royal  Canadian  Mounted  Police — 

Dependents'  Pension  Fund 

Department  of  Transport — 
Pilots'  Pension  Funds — 

Halifax 

Less — amount  invested  and  held  in  bonds   (Appendix 

No.  6) 

Sydney 

Less — amount  invested  and  held  in  bonds   (Appendix 

No.9) 

Saint  John 

Less — amount  invested  and  held  in  bonds   (Appendix 
No.  8) 


1,664,548  96 
67,452,599  89 
19,003,908  73 

355,029  10 


190,283  38 

-186,000  00 
140,085  74 

-138,000  00 
98,876  70 

-95,000  00 


1943 


cts. 


5,555  44 
0  34 

8,747  13 

''35i035'56 

602,647  86 
387,065  76 

231,690  24 
671  68 

1,216,808  14 

4,741  51 

616,559  28 

13,325,80 

21  50 


Net  Increase 
or  Decrease 
during  1943-44 
$  cts. 


+4,078  65 

-0  34 

+  138,127  43 

-131,000  00 

-34,456  63 

-32,091  53 
+65,808  34 

-163,803  73 
+17,023  57 

+22,218  83 

-2,263  91 

+454,335  47 

-11,187  82 

+206  00 

-200  00 


589,036,935  89        +242,280  579  32 


16,048,0.33  14 

238,640  73 

4,487,514  82 

809,132  18 

114,011,083  08 

-108,372,078  18 

21,383,159  31 


404,247  59 
4,350,015  66 

53,359,748  33 


+953,789  15 

+61,867  65 

+2,930,360  69 

+2,088,979  78 

+76,321,233  29 

-75,995,805  87 

+718,338  84 

+51,730  28 

+535,889  97 

+3,305,948  70 

+  19,082  07 

+10,991,364  55 


1,688,152  25 
65,515,303  56 
15,661,719  39 

292,584  06 


181,427  94 

-173,000  00 
132,859  23 

-128,800  00 
92,593  31 

-89.000  00 


-23,603  29 
+  1.937.296  .33 
+3.342,189  .34 

+62,445  04 


+8,855  44 

-13,000  00 
+7,226  51 

-9,200  00 
+6,283  39 

-6,000  00 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


SCHEDULE  "P"— concluded 


1944 


cts. 


1943 


cts. 


25 


Net  Increase 

or  Decrease 

during  1943-44 

$  cts. 


Insurance,  Pension  and  Guaranty  Accounts — concluded 
Pensions  and  Retirement  Funds — concluded 
Department  of  Transport — concluded 
Pilots'  Pension  Funds — concluded 

Montreal 275,750  83 

Less — amount  invested  and  held  in  bonds   (Appendix 

No.  7) -270,000  00 

British  Columbia 147,972  61 

Less — amount  invested   and  held  in  bonds   (Appendix 

No.  5) -138,000  00 

National  Harbours  Board— Pension  Fund 225,831  15 


5,727,887  09 


Schedule  "Q" 

Deferred  Credits — 
Department  of  Finance — 

Ernest  Davis  Estate — Suspense 3,445  81 

Interest  Special  Account — Interest  accrued — 

New  York  Loan  dated  January  15,  1943 

Third  Victory  Loan,  1942 

Fifth  Victory  Loan,  1943 273,857  49 

Department  of  Labour — 

British  Columbia  Security  Commission  Suspense 15, 690  00 

Pay-list  Deductions 8,481  75 

Department  of  Mines  and  Resources — 

Distressed  Canadian  Nationals  outside  of  Canada 12,400  01 

Department  of  Munitions  and  Supply — 

Victory  Loan  Bonds — Instalment  Purchases 101  40 

Department  of  National  Defence — 

Militia  Pensions— Air  Services 198, 742  63 

Department  of  National  Revenue — Suspense 19, 630  20 

Post  Office  Department — 

Victory  Loan  Bonds — Instalment  purchases 11  29 

Royal  Canadian  Mounted  Police — 

Provincial  Pensions  Fund 161,435  04 

General — 
Income  Tax  Deductions  Suspense — 

Agriculture 24, 170  48 

Central  Pay  Office— Sundry  Departments 224,467  09 

Unemployment  Insurance  Deductions  Suspense — 

Central  Pay  Office— Sundry  Departments 3, 308  24 

Instalment  Purchases  of  Victory  Bonds — 
Public  Service — 

Second  Victory  Loan,  1942 34, 650  15 

Third  Victory  Loan,  1942 18,094  19 

Fourth  Victory  Loan,  1943 74,416  66 

Fifth  Victory  Loan,  1943 15,683,842  54 

War  Savings  Certificates — Instalment  purchases — 

Agriculture. 2,798  50 

Federal  District  Commission 188  75 

Central  Pay  Office — Sundry  departments 67, 607  48 

Fisheries 250  00 

House  of  Commons 58  00 

Library  of  Parliament 18  00 

Senate 20  00 

Mines  and  Geology 20  00 

Munitions  and  Supply 53, 028  72 

National  Defence — Army,  Navy  and  Air 49, 726  50 

National  War  Services 12  00 

Pensions  and  National  Health 7, 169  77 

Post  Office 3,917  76 

Public  Printing  and  Stationery 165  00 

Royal  Canadian  Mounted  Police 1 ,  621  00 

Transport 1, 689  00 

16,935,035  45 


Schedule  "R" 

Sundry  Suspbnsb  Accounts — 
Agriculture — 

British  Ministry  of  Food— Agriculture 22,436  35 

External  Aflfairs — 

I'm  Alone  Case 

Suspense  Account 248  37 


272,288  71 

-268,000  00 
140,753  45 

-140,000  00 


83,178,881  90 


3,116  31 


-h3,462  12 

-2,000  00 
-f7,219  16 

-f2,000  00 
-1-225,831  15 

-i-5,549,005  19 


-f  329  50 


28,333  33 
115,488  74 

-28,333  33 
-115,488  74 
4-273,857  49 

15,745  17 
2,333  93 

-55  17 
-1-6, 147  82 

10,357  64 

-1-2,042  37 

23,234  14 

-23,132  74 

111,998  88 

-f86,743  75 

23,783  87 

-4, 153  67 

4-11  29 

184,713  67 

-23,278  63 

4,490  18 
6  02 

4-19,680  30 
4-224.462  07 

34  13 

4-3,274  11 

31,725  34 
6,401,329  57 

4-2,924  81 

-6,383,235  38 

4-74,416  66 

4-15,683,842  54 

1,972  00 

232  25 

107,292  08 

269  00 

95  00 

92  00 

12  00 

86  00 

37,275  85 

64,191  00 

12  00 

7,172  53 

4-826  50 

-43  50 

-49,684  60 

-19  00 

-37  00 

-74  00 

4-8  00 

-66  00 

4-15,752  87 

-14,464  50 

-2  76 
4-3,917  76 

125  00 
2.177  00 
2,027  00 

4-40  00 
-556  00 
-338  00 

7,179,720  63 

4-9,755,314  82 

25,000  00 


4-22,436  35 


■25,000  00 
4-248  37 


26 


PUBLIC  ACCOUNTS:   FART  1 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1944 


Schedule  "R" — concluded 


cts. 


Sundry  Suspense  Accounts concluded 

Finance — 

Briton  Medical  and  General  Life  Association  Funds 281  06 

Cash  Suspense — Unallocated  Funds 37,753  14 

George  Mayo  Estate  (War  Donation) 7,000  00 

National  Housing  Act  Suspense 915  00 

Victory  Loans,  1917-18-19 — At  credit  of  subscribers  in  arrears. .  207,552  70 

Victory  Loans,  1917-18-19 — Canvassers'  Suspense  Account 1,620  83 

Victory  Loan,  1941,  at  credit  of  subscribers  in  arrears 4, 343  35 

2nd  Victory  Loan,  1942,  at  credit  of  subscribers  in  arrears 8,785  80 

3rd  Victory  Loan,  1942,  at  credit  of  subscribers  in  arrears 3, 315  29 

4th  Victory  Loan,  1943,  at  credit  of  subscribers  in  arrears 3,299  16 

Unclaimed    Award — Exchequer    Court    of    Canada,    British 

Columbia  Admiralty  District 1,831  17 

Unclaimed  Cheques — Sundry  Departments 174, 700  27 

Unclaimed  Government  Drafts 65  00 

Unclaimed  War  Savings  Certificates  and  Stamps 64,070  16 

Matured  Bonds  and  Interest  Unclaimed 62, 127  55 

Fisheries — 

British  Ministry  of  Food— Fish 341  95 

Labour — 

Tashme  Canteen  Suspense 35, 788  63 

Mines  and  Resources — 

Port  McNeill  Timber  Sale 

Immigration  Guarantee  and  Special  Funds 567, 113  05 

Munitions  and  Supply — 

Aircraft  Production  Revolving  Fund 

General  (Munitions)  Revolving  Fund 

Miscellaneous  Stores  Revolving  Fund 

Munitions  Production  Revolving  Fund 

Ship  Production  Revolving  Fund 

Inventory  Appreciation  Account — Fairmont  Co.  Ltd.  (Contra).  3,845,478  62 

Suspense  Account 14, 246,570  33 

National  Defence — Army — 

Suspense  Account. _ 11,664,060  52 

Victory  Loan  subscribers  in  arrears 150  85 

Relief  Allowances  Suspense 7,905  10 

Unclaimed  Government  Drafts 1,844  30 

National  Defence — Navy — 

Victory  Loan  subscribers  in  arrears 233  94 

Suspense  Account 24  81 

Naval  Service  Headquarters  Canteen 8, 313  87 

National  Defence — Air — 

Victory  Loan  subscribers  in  arrears 494  55 

Suspense  Account 13,580  33 

Unclaimed  Goverment  Drafts 44  28 

National  Revenue — 

Income  Tax  Appeals — Security  deposits 36, 800  00 

Transport — 
Canadian  Government  Merchant  Marine — War  Operations — 

Suspense 4,624,525  84 

Canadian  Government  Trans-Atlantic  Air  Service 204, 939  97 

Halifax  Pilotage  District — Earnings 17,400  87 

Radio  Traffic 4,623  79 

Suspense  Account 150, 592  82 


36.031,173  52 


Schedule  "S" 

Province  Debt  Accounts — 
Finance — 

British  Columbia 

Manitoba 

New  Brunswick , 

Nova  Scotia , 

Ontario i 

Prince  Edward  Island 

Quebec 

Less — Province  of  Nova  Scotia  Suspense  Account 

Province  of  Prince  Edward  Island  Land  Account. 
Province  of  Quebec  Debt  Account 


583,021  40 
3,578,941  20 

529,299  39 
1,055,411  69 
2,848,289  52 

775,791  83 
2,549,213  61 

11,919,968  64 

40,139  91 

782,402  33 

1,473,609  63 

2,296,151  87 


1943 


cts. 


281  06 

4,858  99 

915  00 

207,582  70 

1,620  83 

4,677  90 

10,. 307  85 

20  87 

1,831  17 
134,929  42 


18,850  10 
62,.652  55 


4,038  61 
615,352  66 

9,150,097  48 
5,415,909  34 
5,453,556  81 
4,439,874  80 
6,379,823  06 

'ii664,'787'43 


7,905  10 


26,000  00 
3,476,812  70 


2,694  02 
57,138  13 


37,097,518  58 


583,021  40 
3,578,941  20 

529,299  39 
1,055,411  69 
2,848,289  52 

775,791  83 
2,549,213  61 

11,919,968  64 

40,139  91 

782,402  33 

1,473,609  63 

2,296,151  87 


Net  Increase 
or  Decrease 
during  1943-44 
$  cts. 


-f  32, 894  15 
-+-7,000  00 

-30  00 

-334  55 
-1,522  05 
-f3,294  42 
-1-3,299  18 


-f  39, 770  85 

+65  00 

+45,220  06 

+9,475  00 

+341  95 

+35,788  53 

-4,038  61 
-48,239  61 

-9,150,097  48 
-5,415,909  34 
-5,453,556  81 
-4,439,874  80 
-6,379,823  06 
+3,845,478  62 
+12,641,782  90 

+11,664,060  52 
+150  85 

+1,844  30 

+233  94 

+24  81 
+8,313  87 

+494  55 

+13,580  33 

+44  28 

+10.800  00 


+  1,147,713  14 

+204,939  97 

+17,400  87 

+1,929  77 

+93,454  69 

-1,066,345  06 


PUBLIC  ACCOUNTS:   PART  I 


27 


SCHEDULES  TO  BALANCE  SHEET— Continued 


Schedule  "T" 


1944 


cts. 


1943 


cts. 


Net  Increase 
or  Decrease 
during  1943-44 
I  .cts. 


Funded  Debt  Unmatured — 
Payable  in  Canada — 

Debenture  Stock,  4  per  cent  School  Lands — 

Province  of  Manitoba 5,919,862  65 

Province  of  Saskatchewan 17,809,039  00 

Province  of  Alberta 9, 564, 569  20 

Refunding  Loan,  1923-43,  5  per  cent 

Refunding  Loan,  1924-44,  ^  per  cent 50,000,000  00 

Refunding  Loan,  1926-46,  4^  per  cent 45,000,000  00 

Refunding  Loan,  1933-45,  4  per  cent  (called) 

Refunding  Loan,  1934-49,  3^  per  cent 138,322,000  00 

Refunding  Loan,  1937-44,  2^  per  cent 20,000,000  00 

Refunding  Loan,  1937-51.  3i  per  cent 60,000,000  00 

Conversion  Loan,  1931-56,  4^  per  cent 43,125,700  00 

Conversion  Loan,  1931-57,  4i  per  cent 37,523,200  00 

Conversion  Loan,  1931-58,  i\  per  cent 276, 687, 600  00 

Conversion  Loan,  1931-59,  4i  per  cent 289,693,300  00 

Conversion  Loan,  1937-49,  3i  per  cent 33, 500,000  00 

Loan  of  1932-52,  4  per  cent 56, 191,000  00 

Loan  of  1935-43,  2J  per  cent 

Loan  of  1935-55,  3  per  cent,  dated  June  Ist 40,000,000  00 

Loan  of  1935-55,  3  per  cent,  dated  Nov.  15th 55,000,000  00 

Loan  of  1936-66,  3^  per  cent 54,703,000  00 

3  per  cent  Perpetuals,  1936 55,000,000  00 

Loan  of  1938^4,  2  per  cent 90,625,000  00 

Loan  of  1938-58,  3  per  cent 49,200,000  00 

Loan  of  1939-58,  3  per  cent 39,000,000  00 

Loan  of  1940-45,  2  per  cent 105,000,000  00 

First  War  Loan,  1940-1948-52,  3i  per  cent 250, 750, 000  00 

Second  War  Loan,  1940-52,  3  per  cent 324,945,700  00 

2i  Year  Notes,  1941-43,  U  per  cent 

One  Year  Notes,  1942^3,  1  per  cent 

Three  Year  Notes,  1941-44,  U  per  cent 200,000,000,00 

Victory  Loan,  1941-46,  2  per  cent 193,286,000  00 

Victory  Loan,  1941-51,  3  per  cent 649,969,592  50 

Two  Year  Notes,  1942-44,  U  percent 100,000,000  00 

Second  Victory  Loan,  1942-44,  U  per  cent 150,000,000  00 

Second  Victory  Loan,  1942-48,  2i  per  cent 269,879,000  00 

Second  Victory  Loan,  1942-54,  3  per  cent 676, 355,489  00 

Third  Victory  Loan,  1942-46,  If  percent 144,253,000  00 

Third  Victory  Loan,  1942-56,  3  per  cent 855, 607,410  50 

War  Savings  Certificates,  1940 •      232,957, 190  30 

War  Savings  Stamps,  1940 7,232,271  25 

Non-interest  Bearing  Certificates 10, 044, 525  27 

Treasury  Bills,  various  discount  rates 360, 000, 000  00 

Deposit  Certificates,  0.75  per  cent 790,000,000  00 

One  Year  Notes,  1943-44,  1  per  cent 250,000,000  00 

Two  Year  Notes,  1943-45,  IJ  per  cent 450,000,000  00 

Fourth  Victory  Loan,  1943-46,  IJ  per  cent 197,455, 000  00 

Fourth  Victory  Loan.  1943-57.  3  per  cent 1,111,261,650  00 

Fifth  Victory  Loan,  1943-47,  If  per  cent 373,259,000  00 

Fifth  Victory  Loan,  1943-59,  3  per  cent 1, 197,324,750  00 

10,366,444,849  67 
Refundable  portion  of  personal  income  tax  and  excess  profits  tax 

(estimated) 224,981,041  02 

10,591,425,890  69 

Payable  in  London —  

Loan  of  1897,  2i  per  cent,  due  Oct.  1,  1947  (vested) 172,030  01 

Loan  of  1950-55,  3i  per  cent  (vested) 5,092,478  51 

Loan  of  1953-58,  4  per  cent  (vested) 3,435,663  63 

Loan  of  1958-63,  SJ  per  cent  (vested) 3,705,478  17 

12.405,650  32 

Payable  in  New  York — 

Loan  of  1930-60,  4  per  cent 100,000,000  00 

Loan  of  1935-45.  2j  per  cent  (called) 

Loan  of  1936-61,  3i  per  cent 48,000,000  00 

Loan  of  1937-44,  2i  per  cent  (called) 

Loan  of  1937-67,  3  per  cent 55,000. 000  00 

Loan  of  1938-68,  3  per  cent 40,000,000  00 

Loan  of  1943-48,  2i  per  cent 30, 000,000  00 

Loan  of  1943-53,  3  per  cent 30,000,000  00 

Loan  of  1943-58,  3  per  cent 30,000,000  00 

333,000,000  00 

10,936.831,541  01 


5,919,862  65 

17,809,039  00 

9  564  569  20 

147l000!l00  00    -147,000,100  00 

50,000,000  00 

45,000,000  00 

88,337,500  00    -  88,337,500  00 

138,322,000  00 

20,000,000  00 

60,000„000  00 

43,125,700  00 

37,523,200  00 

276,687,600  00 

289,693,300  00 

33,500,000  00 

56,191,000  00 

20,000,000  00    -20,000,000  00 

40,000,000  00 

55,000,000  00 

54,703,000  00 

55,000,000  00 

90,625,000  00 

49,200,000  00 

39,000,000  00 

105,000,000  00 

250,750,000  00 

324,945,700  00 

250,000,000  00  -250,000,000  00 
250,000,000  00  -250,000,000  00 
200,000,000  00 
193,286,000  00 
649,969,592  50 
100,000,000  00 
150,000,000  00 
269,879,000  00 
676,355,489  00 
144,253,000  00 
855,607,410  50 

186,953,281  81    -f46,003,908  49 

5,852,747  25     -^-1, 379, 524  00 

9,052,002  14      -1-992,523  13 

300,000,000  00    -f60,000,000  00 

820,000,000  00    -30,000,000  00 

-f-250,000,000  00 

-i-450,000,000  00 

-1-197,455,000  00 

-1-1,111,261,650  00 

-f373,259,000  00 

-fl,  197, 324, 750  00 

7,464,106,094  05  -+-2,902,338,755  62 

70,000,000  00   -1-154,981,041  02 

7,534,106,094  05  -f3, 057, 319, 796  64 

258,193  70  -86,163  69 

5,167,097  16  -74,618  65 

3.531.664  67  -96.001  04 

3.768.665  38  -63,187  21 


12,725,620  91 

-319.970  59 

100,000,000  00 

76,000,000  00 

-76,000,000  00 

48,000,000  00 

30,000,000  00 

-30,000,000  00 

55,000,000  00 

40,000,000  00 

30,000,000  00 

30,000,000  00 

30,000,000  00 

439,000,000  00 

-106,000,000  00 

7,985,831  714  96 

-f-2. 950, 999, 826  05 

28 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


Amount  of 
Guarantee 
Authorized 


Amount  Outstanding 
as  at  March  31,  1944 


Held  by  the 
Public 


Held  by  the 

Canadian 

NationalRailways 

Securities  Trust 


Schedule  "V" 

Guaranteed  Securities — 

Railway  Securities  Guaranteed  as  to  principal  and  interest — 

1.  Canadian  Northern  Ry.  Co.,  3  per  cent  deb.  stock  due      1953, 

£1,923,387/0/0 

2.  Canadian  Northern  Ry.  Co.,  3J  per  cent  deb.  stock  due  1958, 

£1,622,586/19/9 

3.  Canadian  Northern  Ontario  Ry.  Co.,  3i  per  cent  deb.  stock  due 

1961 ,  £7, 350, 000/0/0 

4.  Canadian  Northern  Alberta  Ry.  Co.,  3i  per  cent  deb.  stock  due 

1960,   £647, 260/5/6 

5.  Grand  Trunk  Pacific  Ry.  Co.,  3  per  cent  bonds  due  1962, 

£14,000,000/0/0 

6.  Canadian  Northern  Alberta  Ry.  Co.,  3J  per  cent  deb.  stock  due 

1962,  £733,561/12/10 

7.  Grand  Trunk  Pacific  Ry.  Co.,  4  per  cent  bonds  due  1962, 

£3,280,000/0/0 

8.  Canadian  Northern  Ry.  Co.,  6i  per  cent  bonds  due  1946 

9.  Canadian  National  Ry.  Co.,  5  per  cent  bonds  due  1954 

10.  Canadian  National  Ry.  Co.,  4J  per  cent  gold  bonds  due  1957. . 

11.  Canadian  National  Ry.  Co.,  5  per  cent  gold  bonds  due  July  1, 

1969 

12.  Canadian  National  Ry.  Co.,  5  per  cent  gold  bonds  due  October 

1,  1969 

13.  Canadian  National  Ry.  Co.,  5  per  cent  gold  bonds  due  1970. . . . 

14.  Canadian  National  Ry.  Co.,  4J  per  cent  gold  bonds  due  1955. . 

15.  Canadian  National  Ry.  Co.,  4|  per  cent  gold  bonds  due  1956. . 

16.  Canadian  National  Ry.  Co.,  ^  per  cent  gold  bonds  due  1951. . 

17.  Canadian  National  Ry.  Co.,  3  per  cent  bonds  due  1950 

18.  Canadian  National  Ry.  Co.,  3  per  cent  bonds  due  1944 

19.  Canadian  National  Ry.  Co.,  3  per  cent  bonds  due  1953 

20.  Canadian  National  Ry.  Co.,  3  per  cent  bonds  due  1952 

21.  Canadian  National  Ry.  Co.,  3  per  cent  bonds  due  1950 

22.  Canadian  National  Ry.  Co.,  2i  per  cent  bonds  due  1946 

23.  Canadian  National  Ry.  Co.,  3  per  cent  bonds  due  1959 


Railway  Securities  Guaranteed  as  to  interest  only — 
24.  Grand  Trunk  Ry.  Acquisition  Guarantees — 

Grand  Trunk  5  per  cent  perp.  deb.  stock  £4,270,375/0/0... . 
Great  Western  5  per  cent  perp.  deb.  stock  £2,723,080/0/0. . 
Grand  Trunk  4  per  cent  perp.  deb.  stock  £24,624,455/0/0. . 
Northern  Ry.  Co.  of  Canada  4  per  cent  perp.  deb.  stock, 
£308,215/0/0 


27 


28 


Other  Securities  Guaranteed  as  to  principal  and  interest — 

25.  Harbour  Commissioners  of  Montreal,  Jacques  Cartier  Bridge 

5  per  cent  bonds  due  1969 

26,  Canadian  National  (West  Indies)  Steamships  Ltd.,  5  per  cent 
bonds  due  1955 

Saint  John  Harbour  Commissioners — 

(a)  Bonded  indebtedness  of  the  City  of  Saint  John  assumed 
by  Commission 

(b)  Debentures  of  the  Commission  issued  to  City  of  Saint 
John — 5  per  cent  due  Aug.  1,  1952 

New  Westminster  Harbour  Commissioners  4i  per  cent  debs 
due  1948 


cts, 


9,359,996  72 

7,896,590  00 
35,770,000  00 

3,150,000  00 
68,040,000  00 

3,569,999  98 

15,940,800  00 
25,000,000  00 
50,000,000  00 
65,000,000  00 

60,000,000  00 


cts. 


1,196,226  66 

5,645,219  48 

4,030,480  87 

551,505  27 

26,465,130  00 


cts. 


7,999,074  00 
23,754,000  00 
50,000,000  00 
64,136,000  00 

56,684,000  00 


60,000, 
18,000, 
50,000, 
70,000, 
50,000, 
20,500, 
35,000, 
25,000, 
20,000, 
30,000, 
15,000, 
35,000, 


000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 


57,728, 
17,338, 
48,503, 
67,368, 
48,022, 
20,500, 
35,000, 
25,000, 
20,000, 
30,000, 
15,000, 
35,000, 


500  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 


772,227,386  70 


669,921,136  28 


20,782,491  67 

13,252,322  67 

119,839,014  33 

1,499,979  67 


1,538,494  47 

991,388  67 

6,548,114  60 

38,529  40 


155,373,808  34 


9,116,527  14 


19,500,000  00 
10,000,000  00 

1,467,164  96 
667,953  04 
700,000  00 


19,000,000  00 
9,400,000  00 

637,729  31 
667,953  04 
700,000  00 


1,540,003  13 

33,048,000  00 
3,569,996  86 
7.499,952  00 


45,657,951  99 


32,335,118  00 


30,405,682  35 


PUBLIC  ACCOUNTS:   PART  I 
SCHEDULES  TO  BALANCE  SHEET— Concluded 


Amount  of 
Guarantee 
Authorized 


Amount  Outstanding 
as  at  March  31,  1944 


Held  by  the 
Public 


Held  by  the 

Canadian 

NationalRailwayi 

Securities  Trust 


Schedule  "V" — concluded 

Other  Guarantees — 

29.  Bank  Advances,  re  Province  of  Manitoba  Savings  Office — 

30.  Province  of  British  Columbia  Treasury  Bill 

31.  Province  of  Manitoba  Treasury  Bill 

32.  Deposits  maintained  by  the  chartered  banks  in  Bank  of  Canada 

33.  Loans  made  by  approved  lending  institutions  under  National 

Housing  Act 

34.  Loans  made  by  approved  lending  institutions  under  The  Home 

Improvement  Loans  Guarantee  Act 

35.  Loans  made  by  approved  lending  institutions  under  the  Home 

Extension  Plan 

36.  Bank  Advances,  re  Canadian  Wheat  Board — 

Wheat 

Oats  and  Barley 

Flax 

Rapeseed  and  sunflower  seed 

Soybeans 

37.  Bank  Loans  guaranteed  under  the  Seed  Grain  Loans  Guarantee 

Act,  1938 

38.  Bank  Advances,  re  Government  War  Contracts. . 

Dept.  of  Munitions  and  Supply 

39.  Bank  Overdrafts — Government  War  Contracts — 

Dept.  of  Munitions  and  Supply  (Closed  out  monthly) 

40.  Guarantee  under  Dominion-Provincial  Taxation  Agreements  of 

Provincial  receipts  from  gasoline  taxes  at  amounts  received 
in  fiscal  years  ending  nearest  December  31,  1940 

41.  Bank  Advances,  re  coal,  coke  or  briquette  purchases — 

Commodity  Prices  Stabilization  Corporaticm 

42.  Bank  Advances,  re  production  of  logs  or  lumber — 

Commodity  Prices  Stabilization  Corporation 


S  cts 

(1)  12,442,400  00 

626,533  75 
4,805,722  62 
Unstated 

Unstated 

0)  7,500,000  00 

300,000  00 

100,000,000  00 

10,000,000  00 

30,000,000  00 

1,500,000  00 

500,000  00 

14,500,000  00 

(2)  8,378,400  00 
190,985,000  00 

Unstated 

0)  5,500,000  00 

Unstated 


S  cts 

5,635.771  84 

626,533  75 

4,805,722  62 

359,158,155  35 

Indeterminate 

811,652  26 

15,971  29 

21,622,710  15 

15,009,426  78 
214,783  29 


4,744,744  00 

Indeterminate 
51,518  71 
174,153  46 


cts. 


(')  This  amount  represents  the  original  maximum  amount  guaranteed.  As  the  authority  for  making  additional  guaran- 
teed loans  or  advances  had  expired  on  March  31 ,  1944,  accordingly,  the  amount  authorized  at  that  date  is  the  same  as  the  amount 
outstanding. 

(')  Details  of  these  guarantees  will  be  found  on  page  K-54 

Note: — These  contingent  liabilities  are  expressed  in  Canadian  dollars;  stocks  and  bonds  payable  optionally  or  solely  in 
foreign  currencies  are  converted  at  par  of  exchange. 


19059— 7-A 


30 


PUBLIC  ACCOUNTS:   PART  I 


Fiscal  Year 

ended 
March  31st 


Ordinary 
Expendi- 
tures 


Capital 

Expenditures 

Gross 


War 
Expendi- 
tures 


Special  Expenditures 


Direct  Relief, 
Relief  Projects 

and 
Other  Works 


Wheat  Bonus 

and  losses  on 

Grain 

Marketing 

Operations, 

etc. 


Total 


1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 .^ 

1943. 

1944 


S 

363,237, 
386,584, 
372,101, 
354,643, 
351,771, 
359,700, 
372,539, 
387,112, 
414,891, 
413,032, 
398,323, 
390,629, 
444,777, 
561,251, 
630,380, 


cts, 
477  85 
863  05 
317  56 
200  93 
160  55 
908  67 
149  07 
072  34 
410  41 
202  44 
205  55 
350  02 
695  70 
063  00 
759  90 


S 

726, 
710, 
165, 
048, 
580, 
107, 
544, 
491, 
.430, 
,424, 
,030, 
,357, 
,430, 
,275, 
,621, 


cts. 
719  67 
691  69 
942  74 
929  01 
084,68 
416  50 
153  61 
543  84 
151  97 
276  45 
038  34 
809  85 
446  59 
685  04 
978  38 


cts, 


cts. 


cts. 


cts. 


118,291,021  64 

752,045,326  06 

1,339,674,152  42 

3,724,248,890.27 

4,587,023,093  85 


4,431,655  07 

38,295,515  00 

36,720,935  02 

35,898,311  50 

60,659,855  74 

79,416,255  95 

78,003,701,77 

68,534,364  08 

46,895,406  89 

54,612,951  03 

27,646,853  34 

8,500,358  67 

5,013,305  23 

3,751,536  67 


10,908,428  91 
1,811,471  82 


22,631,028  69 


25,000,000  00 
34,500,000  00 
15,222,245  19 
55,475,413  89 
26,274,573  16 
33,744,770,36 


4,431, 
49,203, 
38,532, 
35,898, 
60,659, 
102,047, 
78,003, 
68,534, 
71,895, 
89,112, 
42,869, 
63,975, 
31,287, 
37,496, 


655  07 
943  91 
406  84 
311  50 
855  74 
284  64 
701  77 
364  08 
406  89 
951  03 
098  53 
772  56 
878  39 
307  03 


Note. — The  above  table  is  based  on  the  classification  of  accounts  for  the  fiscal  year  1935-36.  In  that  year  the  following 
expenditures  formerly  classified  as  Special  Expenditures  were  charged  to  Ordinary  Expenditures:  Cost  of  Loan  Flotations,  Ad- 
justment of  War  Claims,  Expenditures  under  Railway  Grade  Crossing  Act,  Government  contribution  to  Superannuation  Fund 
and  payment  required  to  maintain  reserve  in  Government  Annuities  Fund.  A  new  category  of  expenditures  entitled  Govern- 
ment Owned  Enterprises  was  also  set  up  to  include  operating  deficits  of  and  non-active  advances  to  Government  Enterprises 
operated  as  separate  corporations.  To  enable  comparisons  to  be  made  on  a  comparable  basis  with  earlier  years,  appropriate 
adjustments  have  been  made,  for  the  purpose  of  this  table,  in  the  figures  shown  under  the  various  headings  beginning  with  the 
fiscal  year  1929-30. 

It  will  be  noted  that  total  disbursements  include  non-active  loans  and  write-down  of  assets,  in  addition  to  all  other  expen- 
ditures. 

t  Includes  $25,000,000  as  reserve  against  possible  losses  on  assets. 


PUBLIC  ACCOUNTS:   PART  I 


31 


Government  Owned  Enterprises 


Losses 

charged  to 

Consolidated 

Fund 


Loans 

and 

Advances 

Non-active 


Write- 
down 

of 
Assets 


Total 


Other  Charges 


Write-down 

of  Assets 

chargeable  to 

Consolidated 

Deficit 

Account 


Non-active 
Accounts 


Total 

Disburse- 

ment» 


%  cts 

4,308,357  01 

6,712,238  79 

6,631,856  00 

62,139,412  73 

68,955,388  41 

48,407,900  70 

48,817,489  55 

43,553,112  38 

42,745,790  64 

65,658,305  71 

41,044.004  16 

17,465,731  28 

456,166  13 

591,095  36 

727.853  62 


S 

8,244, 

5,487, 

3,112, 

3,514, 

2,095, 

1,728, 

2,122, 

665. 

2,087, 

3,285, 

1,035. 

715, 

758, 

657. 

679, 


cts. 
950  10 
941  51 
285  53 
811  20 
772  66 
900  46 
911  91 
413  80 
597  56 
188  46 
146  19 
947  41 
089  44 
525  77 
107  69 


cts, 


62,938,239  41 


%  cts, 

12,553,307  11 

12.200,180,30 

9,744.141  53 

128,592,463  34 

61,051,161,07 

50.136.801  16 

50,940,401  46 

44,218,526  18 

44,833,388  20 

58,943.494  16 

42.079,149  36 

18.181,678  69 

1,214,255  57 

1,248,621  13 

1,306,961  21 


I  cts. 

3,731.635  58 

9,640,997  60 

526,970  70 

105,717  21 

1.857,086  77 

490,190  72 

514,666  78 

692.473  49 

1.579.242  28 

3.767.718  21 

23,320.028  24 

t29,878,632  20 

t27,878,131  46 

129,676,118  48 

t25.686.824  36 


$  cts. 

17.342  38 

25  00 


1.447,222  71 

1,000,100  00 

11,408  46 


18,487,114  63 
139,660  88 


2.637,398  16 
12,639.551  09 

4.115.600  91 
36,135.861  28 
37.837.680  64 


S 

405,266, 
441,668, 
448,742, 
532.369, 
468,157, 
478. 106. 
532.586, 
532,005, 
534.408, 
563,063. 
680.793. 

1,249,601, 

1,885,066. 

4,387,124. 

5,322.263, 


cts. 
382  59 
412  71 
316  44 
940  04 
904  67 
681  24 
554  66 
432  2& 
117  82* 
098  16. 
792  30< 
446  44i 
065  21 
117  69 
506  27 


16059— 7J-A 


3? 


PUBLIC  ACCOUNTS:   PART  I 


Fiscal 

Year 

ended 

March  31 

(2) 


Expenditure 
chargeable 

to 

ConFolidated 

Deficit  Account 


Expenditure 

chargeable 

to 

Capital 


Railway 

Subsidies 


War  and 
Demobilization 


Other 
Charges 


Total 
Disbursements 


•\- 


1868. 
1869. 
1870. 
I87I. 
1872. 
1873. 
1874. 
1875. 
1876. 
1877. 
1878. 
1879. 
1880. 
1881. 
1882. 
1883. 
1884. 
1885. 
1886. 
1887. 
1888. 
1889. 
1890. 
1891. 
1892. 
1893. 
1894. 
1895. 
1896. 
1897. 
1898. 

1899 

1900 

1901 

1902 

1903 

1904 

1905 

1906 

1907,  9  months. 

1908 

1909. 

1910 

1911 

1912 

1913 

1914 

1915 

1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 


cts. 


13,486 

14,038 

14,345 

15,623, 

17,589, 

19,174, 

23,316, 

23,713, 

24,488, 

23,519, 

23,503, 

24,455, 

24,850, 

25,502, 

27  067, 

28,730, 

31,107, 

35,037, 

39,011, 

35,657, 

36,718, 

36,917, 

35,994. 

36, 343 

36, 765 

36,814 

37, 585 

38, 132 

36,949 

38,349 

38,832 

41,903 

42,975 


50,759 

51,691 

55,612 

63,319 

67,240 

51,542 

76,641 

84,064 

79,411 

87,774 

98,161, 

112,059, 

127,384, 

135,523, 

130,350, 

148,599, 

178,284, 

232,731, 

303,843, 

361,118, 

347,560, 

332,293, 

324,813, 

318,891, 

320, 660, 

319,548, 

336,167, 

350,952, 

357,779, 

389,558, 

375,403, 

358,528, 

346, 648, 

354,368, 


092  96 
084  00 
,509,58 
,081  72 
,468  82 
,647  92 
,316  75 
,071  04 
,372  11 
,301  77 
,158  25 
,381  56 
,b34  45 
,554  42 
103  58 
157  45 
706  25 
060  12 
612  26 
680  16 
494  79 
834  76 
031  47 
567  96 
894  18 
,052  90 
,025  52 
,005  05 
,  142  03 
,759  84 
,525  70 
,500  54 
,279  51 
,367  84 
,391  97 
,902  76 
,832  70 
,682  86 
,640  95 
,161  09 
,451  59 
,232  38 
,747  12 
,198  32 
,440  77 
,537  41 
,472  99 
,206  54 
,726  90 
,343  23 
,312  83 
282  98 
929  90 
145  21 
690  63 
732  09 
189  75 
901  25 
479  14 
172  59 
960  98 
924  03 
794  07 
288  70 
344  12 
270  12 
546  22 
220  40 


8,354,654,631  85  1,029,336.918  66 


548 
440 
3,515 
3,670 
7,853 
19,859 
10,177 
0,922 
7,154 
7,599 
6,657 
5,648, 
8,241, 
8,176, 
7,405, 
•14,147, 
23,977, 
13,220, 
9,589, 
4,439, 
7,162, 
4,420, 
4,053, 
3,115, 
2,164, 
3,088, 
3,862, 
3,030, 
3,781. 
3,523, 
4,143, 
5.936, 
7,468, 
7.695. 
10,078, 
7,052, 
7,881. 
11,933 
11,913 
11.329 
30,429 
42,593 
29,756 
30,852 
30,939 
27,206 
37. 180 
41,447 
38.566 
26,880 
43,111 
25.031 
69.301 
40.012, 
16.295 
9,807, 
10,861, 
16.550, 
16,798, 
19,558, 
20,635, 
22.809, 
22,561, 
28,222, 
16,979, 
8,548, 
6.490, 
7.027, 


cts. 

,437  58 
,418  40 
,116  18 
.396  51 
,049  79 
,441  17 
,740  06 
,742  33 
,007  94 
,709  55 
,200  36 
,331  66 
,173  98 
,316  50 
637  06 
359  76 
702  44 
185  35 
734  19 
938  72 
964  26 
313  66 
158  98 
860  04 
456  78 
317  60 
,969  67 
,490  40 
.311  21 
, 160  23 
,503  39 
,342  94 
,843  24 
.488  34 
,638  06 
,724  58 
.718  54 
,491  91 
,871  11 
, 143  82 
,906  86 
, 166  97 
,353  38 
,963  38 
,575  95 
,046  13 
,175  93 
,320  03 
,950  50 
031  51 
903  63 
266  30 
877  83 
807  22 
332  55 
124  34 
277  09 
510  77 
548  92 
702  63 
647  85 
275  13 
144  01 
318  11 
788  24 
154  64 
332  86 
007  61 


cts. 


cts. 


S    cts, 

37.157  98 
429,663  24 
155.988  18 


208.000 
403.245 
.701.249 
,406.533 
,027,041 
846,721 
,678,195 
,265,705 
,248,215 
811.394 
,229,885 
,310,549 
,228,745 
416,955 
,414,934 
,201,220 
725,720 
512,328. 
093,939 
463.222 
046,878 
275. 629 
637.574 
324,889 
037,629 
785,887 
048.097 
284,892 
859,400 
935,507 
036,236 
191,507 
400, 171 
959,583 
720.404 

43.805. 
334,845 


-1,521 


223, 

5. 

4. 

2,253, 

315, 

1.388. 

385, 

676, 

949, 

117. 

201, 

21. 

2,567, 

502, 

10,534, 


456  13 
718  48 
018  90 
097  17 
764  40 
984  38 
412  99 
225  30 
947  68 
771  74 
884  75 
368  75 
452  84 
587  06 
973  07 


60,750.476  01 

166,197.755  47 

306,488,814  63 

343,836,801  98 

446,519,439  48 

346,612,954  56 

16,997.543  99 

1,544.249  66 

4,464,759,76 

446,082  79 

506,931  27 

191.392  79 

64.485  08 

1.656.011  00 

-669.399  06 

59,701  97 

61,889  10 

75.470  81 

51,499,06 

47,571.35 

54,137  96 


155. 
1.333. 
44, 
68, 
2,093, 
139, 
330, 
399, 
137, 
682, 
943, 
501, 
1,547, 
908, 
1,038, 
1.538. 
6,713. 
2,275, 
2,485 
1,581 
3,469 
4,998 
4,179 
2,949 
7,181 
255 
2,640 
5,186 
3.186 
15,275 
10.706 
-7,283, 
19,995, 
492, 
301, 
4,042, 
7,902, 
3,953, 
6.330 
7.814 
1,705 
2.067 
9,744 
16,678 
55,384 
96, 732 
101,686 
114,815 


623  07 

327  81 

946  56 

074  32 

569  43 

963  34 

353  60 

293  89 

185  19 

880  52 

317  19 

571  76 

,623  74 

,681  42 

,830  83 

,722  13 

,617  94 

, 334  47 

,555  29 

,944  36 

,692  12 

,237  55 

,576  15 

, 196  72 

,665  23 

786  93 

161  94 

016  27 

898  20 

345  03 

786  72 

581  61 

313  04 

048  06 

518  01 

930  53 

758  94 

432  65 

092  09 

,976  87 

311  47 

153,06 

020  57 

,958  94 

,662  84 

785  94 

262  23 

,071  82 


$      cts. 

14,071,688  52 
14,908,165  64 
18.016.613  94 
19,293.478  23 
25.665.974  74 
39.039,807  57 
33.498.075  71 
32.888.910  54 
31,958.144  45 
32,507,995  70 
30,645,771  60 
30,779,938  52 
34.041.756  11 
33.796.042  66 
34.674,625  39 
42.898,885  96 
57,860,861  53 
49,163,077  53 
61.837.568  52 
41,504,151  88 
45,064.124  04 
43,518.198  06 
41.770,332  73 
40.793.208  19 
42,272,136  32 
40,853.727  91 
43.008.233  89 
42,872,338  44 
44,096.383  92 
42.972.755  89 
45.334.281  06 
51.542.635  29 
52,717,466  84 
57.982.866  46 
63.970.799  86 
61,746.571  81 
72.255.047  63 
78.804.138  77 
83,277,641  72 
65.778,138  57 
112,578,679  87 
133,441.524  29 
115,395.773  70 
122,861,250  46 
137,142,082  20 
144.456.877  82 
186.241.047  63 
248,098.526  33 
339.702.502  49 
498,203,118  28 
576,660.209  91 
697.042,212  47 
740.088,920  88 
418.620.544  48 
365.701,790  85 
350,608.546  72 
344.021,786  75 
339,902,775  94 
343.980,512  94 
346.986,337  17 
360.164.931  30 
375.159.953  16 
390.144,660  62 
434.521,454  85 
447,843,266  01 
463.860.709  76 
454.872.712  66 
476,264,437  79 


76,115.22109  1,695.958,569  66  548,084,968  21   11,704,150,309  47 




NoTB. —  (1)  Total  disbursements  as  shown  in  last  column  do  not  include  investments,  taken  as  non-active  for  debt  purposes. 
Sinking  Fund  purchases  are  included  to  1919. 

(2)  From  1868  to  1906  the  fiscal  year  ended  June  30.  and  from  1907  on.  ended  March  31. 
For  subsequent  years  see  table  on  pages  30  and  31. 


PUBLIC  ACCOUNTS:   PART  I 


33 


P'iscal 

Year 

ended 

March  31 

(1) 


Ordinary 
Revenues 


Special 

Receipts 

and  Credits 


Total 
Revenues 


Diflference 

between 

Revenues 

and 

Expenditures 


Consolidated  Fund 


Surplus 


Deficit 


1868 

1869 

1870 

1871 

1872 

1873 

1874 

1875 

1876 

1877 

1878 

1879 

1880 

1881 

1882 

1883 

1884 

1885 

1886 

1887 

1888 

1889 

1890 

1891 

1892 

1893 

1894 

1895 

1896 

1897 

1898 

1899 

1900 

1901 

1902 

1903 

1904 

1905 

1906 

1907,9  mos. 

1908 

1909 

1910 

1911 

1912 

1913 

1914 

1916 

1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 


13,687, 
14,379, 
15,512, 
19,335, 
20,714, 
20,813, 
24,205, 
24,648, 
22,587, 
22,059, 
22,375, 
22,517, 
23,307 
29,635 
33,383 
35,794 
31,861 
32,797 
33,177 
35,754 
35,908 
38,782 
39,879 
38,579 
36,921 
38,168 
36,374, 
33,978. 
36,618, 
37,829, 
40,555, 
46,741, 
51,029, 
52,514, 
58,050, 
66,037, 
70,669, 
71,182, 
80, 139, 
67,969, 
96,054, 
85,093, 
101,503, 
117,780, 
136,108, 
168,689. 
163,174 
133,073 
172, 147 
232,701 
260,778 
312,946 
349,746 
434,386, 
381,952, 
394,614, 
396,837, 
346,834, 
380,745, 
398,695, 
422,717, 
455,463, 
441,411, 
349,587, 
329,709, 
306,636, 
324,062, 
358,474, 


cts 

928  49 

174  52 

,225  65 

,560  81 

,813  68 

,469  45 

,092  54 

,715  04 

,587  05 

,274  11 

,011  88 

,382  14 

,406  69 

,297  54 

,455  52 

,649  80 

,961  73 

,001  22 

,040  39 

,993  25 

,463  53 

,870  23 

,925  41 

310  88 

871  60 

608  85 

693  07 

129  47 

590  72 

778  40 

238  03 

249  54 

994  02 

701  13 

790  03 

068  93 

816  82 

,772  67 

,360  07 

,328  29 

,505  81 

,404  35 

,710  93 

,409  78 

,217  36 

,903  45 

,394  56 

,481  73 

,838  27 

,294  00 

,952  55 

,747  18 

,334  70 

,536  60 

,386  99 

,900  00 

,682  22 

479  25 

505  58 

776  38 

982  68 

873  74 

806  18 

298  67 

056  28 

990  11 

000  11 

700  30 


cts 


9,528,410,832  95 


27,431  71 

39,475  98 

157,121  90 

302,560  39 

1,008  58 

4,468  22 

868,486  44 

31,245  49 

4,503,142  76 

57, 140  21 


1,799,093  69 

1,009,019  15 

953,264  00 

557,039  59 

302,842  41 

537  66 


40,000  00 
190  14 


1,272  03 

1,853  41 

1,472  69 

1,631  63 

1,543  31 

3,311,015  17 

9,434  67 

3,299  83 

2,033  76 

2,781  36 

910  91 

456, 175  41 

112,764  65 

103,918  58 


524  04 


1,555  30 


1,905, 
319, 
8,479, 
9,743, 
4,680, 
2,147, 
1,756, 
6,924, 
4,687, 
4,505. 
6,573, 
7,012, 
4,489, 
409, 
3,397, 


647  81 

184  45 
310  30 
635  74 
913  18 
503  48 
704  02 
594  51 
607  24 

185  64 
577  38 
248  53 
339  09 
270  75 
168  80 


81,698,145  99 


S      cts. 

13,687,928  49 
14,379,174  52 
15.539,657  36 
19,375,036  79 
20,714,813  68 
20,970,591  35 
24,507,652  93 
24,649,723  62 
22,592,055  27 
22,927.760  55 
22.406,257  37 
27.020.524  90 
23.364.546  90 
29.635,297  54 
35,182,549  21 
36,803,668  95 
32,815,225  73 
33,354,040  81 

33.479.882  80 
35,755,530  91 
35,908,463  53 

38.782.870  23 
39,879.925  41 
38,579,310  88 

36.921.871  60 
38.208.608  85 

36.374.883  21 
33,978,129  47 
36,618,590  72 
37,829,778  40 
40,556,510  06 
46,743,102  95 
51,031,466  71 

52.516.332  76 

58.052.333  34 
69,348,084  10 
70,679,251  49 
71,186,072  50 
80,141,393  83 
67,972,109  65 
96,055.416  72 
85,549.579  76 

101.616.475  58 
117,884,328  36 
136,108,217  36 
168,690,427  49 
163,174,394  56 
133,073,481  73 
172,149,393  57 
232,701,294  00 
260,778,952  55 
312,946,747  18 
349,746,334  70 
436,292,184  41 
382,271,571  44 
403,094,210  30 
406,581,317  96 
351,515,392  43 
382,893,009  06 
400,452,480  40 
429,642,577  19 
460,151,480  98 
445,916,991  82 
356,160,876  05 
336,721.304  81 
311,126,329  20 
324,471,270  86 
361,871,929  10 


9,610,108,978  94 


$      cts. 

383,760  03 

528,991  12 

2,476,956  58 

+     81,558  56 

4,951,161  06 

18,069,216  22 

8,990,422  78 

8,239.186  92 

9,366,089  18 

9,580,235  15 

8,139,514  23 

3,759,413  62 

10,677,209  21 

4,161,345  12 

+    507,923  82 

6,095,217  01 

25,045,635  80 

15,809,036  72 

28,357,685  72 

5,748,620  97 

9,155,660  51 

4,735,327  83 

1,890,407  32 

2,213,897  31 

5,350,204  72 

2,645,119  06 

6,633,350  68 

8,894,208  97 

7,477,793  20 

5,142,977  49 

4,777,771  00 

4.799.532  34 
1,686,000  13 

5.466.533  70 
5,918,466  52 

+   7,601,512  29 

1,575,796  14 

7,618,066  27 

3,136,247  89 

+   2,193,971  08 

16,523,263  15 

47,891,944  53 

13,779.298  12 

4,976,922  10 

1,033,864  84 

+  24,233,549  67 

23,066,053  07 

115,025,044  60 

167,553,108  92 

265,501,824  28 

315,881,257  36 

384,095,465  29 

390,342,580  18 

+  17,671,639  93 

+  16,569,780  59 

+  52.485.663  58 

+  62,559,531  21 

+  11,612,616  49 

+  38,912,496  12 

+  53,466,143  23 

+  69,477,045  89 

+  84.991.527  82 

+  55,772,331  20 

78,300,578  80 

111,121,961  20 

152,734,380  56 

130,401,441  80 

114,392,508  69 


2,094,041,330  53 


S      cts, 

201,835  53 

341,090  52 

1.166,716  07 

3,712,479  09 

3,125,344  86 

1,038,821  53 

888,775  79 

935,644  00 


4,132,743  12 

6,316,351  94 

7,004,492  35 

754,255  48 


97,313  09 


1,865,035  47 
3,885,893  94 
2,235,742  92 
155,977  42 
1,354,555  95 


1,722,712  33 
4,837,749  00 
8,054,714  51 
5,648,333  29 
7,291,398  06 

14.345.166  17 
15,050,984  12 

7,803,089  81 
12,898,719  12 

16.427.167  20 
19,413.054  22 

1,029,171  97 
22,091,963  81 
30,006,211  46 
37,946,776  59 
56,630,366  04 
35,789.921  57 


41,797.111  37 
84,101,950  77 
82,494,639  72 
80,215,464  20 
45,902,404  80 
73,268,391  39 
34,391,096  36 
62,321,167  91 
72,024,492  47 
27,942,578  00 

60.085.020  44 
79,147,603  79 

86.550.021  70 
104,510,949  71 

83,632,012  II 


4,106,539  90 


1,359,418,618 


cts. 


1,900,785  06 
1,460,027  66 
1,128,146  37 
1.937,999  42 
1,643.227  7ft 


2,240,058  90 
6,834,671  87: 


810,031  2ft 


1.210.332  4& 

4,163,876  68 

330,551  31 

619,981  44 


2.449,724  81 


39,970,990  03 
45,694,287  84 
51,891,280  01 
22,586,646  11 


185,662,417  88- 


(1)  From  1868  to  1906  the  fiscal  year  ended  June  30,  and  from  1907  on.  ended  March  31. 
For  subsequent  years  see  table  on  page  34. 


34 


PUBLIC  ACCOUNTS:   PART  I 


Fiscal 

Year 

ended 

March  31 


Ordinary 
Revenues 


Special 
Receipts 

and 
Credits 


Other  Receipts 
and  Credits 


Refunds 

on  Capital 

Account 


Non-active 
Accounts 


Total 
Revenues 


Diflference 
between 

Total 

Revenues 

and  Total 

Disbursements 


1930 
1931 
1932 
1933 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941 
1042 
1943 
1944 


$ 

441,374, 
349,616, 
326,826, 
306,640, 
324,070, 
358,474, 
372,222, 
445,028, 
510,297, 
498,016, 
541,616, 
859,754, 
1,463,824, 
2,182,798, 
2,570,094, 


cts, 
124  43 
304  40 
616  16 
228  60 
564  14 
911  01 
206  45 
955  06 
581  44 
706  40 
092  14 
928  35 
202  71 
758  83 
423  99 


$ 

4,505, 
6,573, 
7,012, 
4,489, 

409, 
3,397, 

319, 
8,463, 
4,032, 
1,255, 

163, 

8,538, 

21,060, 

61,961, 

193,636, 


cts. 
185  64 
577  38 
248  53 
339  09 
270  75 
168  80 
833  09 
997  61 
938  26 
962  02 
812  41 
235  66 
093  71 
746  18 
613  89 


$    cts. 

3,165,575  66 

488,373  58 

186,154  50 

500,774  37 

89,751  82 

80,408,89 

27,032  68 

616,069  00 

1,543,135  23 

40,795  33 

21,243  98 

20,403  99 

1,021,653  03 

102,615  61 

93,305  32 


S   cts. 

3,962,243  25 

1,042,179  51 

483,061  52 

104,944  10 

91,003  40 

21,274  94 

26,923  53 

44,725  73 

819,094  53 

2,857,890  17 

20,292,310  91 

3,856,077  22 

2,630,393  52 

4,633,056  67 

1,193,370  20 


S 

453,007, 

357,720, 

334,508, 

311,735, 

324,660, 

361,973, 

372,595, 

454,153, 

516,692, 

502,171, 

.562,093, 

872,169, 

1,488,536, 

2,249,496, 

2,765,017, 


cts. 
128  98 
434  87 
080  71 
286  16 
590  11 
763  64 
995  75 
747  39 
749  46 
353  92 
459  44 
645  22 
342  97 
177  29 
713  40 


%        cts. 

+  47,740,746  39 

83,847,977  84 

114,234,235  73 

220,634,653  88 

133,497,314  46 

116,132,817  60 

159,989,558  81 

77,851,684  86 

17,715,368  36 

50,891,744  23 

118,700.332  86 

377,431,801  22 

396,529,712  24 

2,137,627,940  30 

2,557.235,791  87 


PUBLIC  ACCOUNTS:   PART  l 


3S 


•Fiscal  Year 
ended  March  31 


Total  Debt 


Total  Assets 


Net  Debt 


Increase  of 
Net  Debt 


Decrease  of 
Net  Debt 


1867  . . . 

1868  '  ... 

1869  . . . 

1870  . . . 

1871  . . . 

1872  . . 
1873'  ... 
1874' ■ 
1875'  ■ 
1876' ■■■  ., 
1877"  ■  . 
1878'  ■■  ., 

1879  '■■.., 

1880  ■■  ... 
1881' ■■■  .. 
1882' 
1883'' 
1884  "■■ 

1885 ;. 

1886  ■  ■  ■  . 
1887'  ■  ■  ■  . 
1888'"' 
1889 

1890  ■  ■  ■ ; . . 

1891'  ■  . 

1892  ■■■  , 

1893  ■" 

1894 

1895 

1896 

1897 

1898 

1899' ■■■ 

1900 

1901 

1902 

1903' ■■ 

1904 

1905 

1906'""!;; 
1907, 9  mo. 

1908 

1909 

1910 

1911 

1912  

1913 

1914 

1915 

1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 

1936 

1937 

1938 

1939 

1940 

1941 

1942 


12 


$ 

93,046, 
96,896, 
112,361, 
115,993, 
115,492, 
122,400, 
129,743, 
141,163, 
151,663, 
161,204, 
174,675, 
174,957, 
179,483, 
194,634, 
199,861, 
205,365, 

202. 159, 
242,482, 
264,703, 
273,164, 
273,187, 
284,513, 
287,722, 
286,112, 
289,899, 
295,333, 
300,054, 
308,348, 
318,048, 
325,717, 
332,530, 
338,375, 

345. 160, 
346, 206, 
354,732, 
366,358, 
361,344, 
364,962, 
377,678, 
392,269, 
379,966, 
408,207, 
478,535, 
470,663, 
474,941, 
508,338, 
483,232, 
544,391, 
700,473, 
936,987, 

,382,003, 
,863,335, 
,676,635, 
,041,529, 
,902,482, 
,902,347, 
,888,827, 
,819.610, 
,818,066, 
,768,779, 
,726,298, 
,677.137, 
,647,033, 
,544,586, 
,610,265, 
,831,743, 
,996,366, 
,141,042, 
,205,956, 
,431,944, 
542,521. 
540,237. 
710,610, 
028,728, 
018,928, 
648,823, 
228,252. 
359,123 


cts 
051  73 
666  20 
998  39 
706  76 
682  76 
179  36 
432  19 
551  33 
401  62 
687  86 
834  97 
268  96 
871  21 
440  68 
537  51 
251  97 
104  30 
416  21 
607  43 
341  11 
626  43 
841  89 
062  76 
295  10 
229  62 
274  10 
524  74 
023  96 
754  87 
536  73 
131  33 
984  23 
902  54 
979  92 
432  52 
476  59 
098  37 
512  17 
579  80 
680  39 
826  09 
158  25 
427  02 
045  99 
487  42 

591  77 
555  24 

368  86 
814  37 
802  42 
267  69 
898  89 
724  77 
586  91 
117  04 
136  96 
236  65 
470  28 
522  94 
184  55 
717  38 
242  92 
973  32 
410  96 
698  36 
562  69 
664  84 
097  44 

369  04 
026  63 
138  71 
614  54 

592  87 
605  80 
036  83 
424  36 
012  03 
230  16 


S 

17,317, 
21,139, 
36,602, 
37,783, 
37,786, 
40,213, 
29,894, 
32,838, 
35,655, 
36,653, 
41,440, 
34,595, 
36,493, 
42, 182, 
44,465, 
51,703, 
43,692, 
60,320, 
68,295, 
50,005, 
45,872, 
49,982, 
50, 192, 
48,579, 
52,090, 
54,201, 
58,373, 
62,164, 
64,973, 
67,220, 
70,991, 
74,419, 
78,887, 
80,713, 
86,252, 
94,529, 
99,737, 
104,094, 
111,454, 
125,226, 
116,294, 
130,246, 
154,605, 
134,394, 
134,899, 
168,419, 
168,930, 
208,394, 
251,097, 
321,831, 
502,816, 
671,451, 
1.102,104, 
792,660, 
561,603, 
480,211, 
435,050, 
401,827, 
400,628, 
379,048, 
378,464, 
380,287, 
421,529, 
366,822, 
348,653, 
455,897, 
399,885. 
411,063 
359, 845 
425.843 
458.568 
438.570 
558.051 
757.468 
1,370.236 
2,603,602 
3,045,402 
3,619,038 


cts 
410  36 
531  46 
679  19 
964  31 
165  11 
107  32 
970  55 
586  91 
023  60 
173  78 
525  94 
199  05 
683  85 
852  07 
757  11 
601  19 
389  84 
565  95 
915  29 
234  02 
850  99 
483  73 
021  11 
083  33 
199  11 
839  66 
485  13 
994  48 
,827  78 
,103  96 
,534  87 
,585  32 
,455  94 
,173  03 
,428  83 
,386  97 
109  50 
793  57 
413  20 
702  64 
966  13 
298  41 
147  85 
499  66 
435  39 
131  06 
929  56 
518  72 
731  16 
631  40 
969  89 

836  39 
692  33 
963  12 
133  35 
335  23 
367  91 
195  40 

837  35 
085  13 
347  29 
010  00 
268  22 
452  25 
761  81 
390  41 

838  68 
956  82 
410  82 
509  60 
936  82 
044  29 
278  39 
958  46 
588  27 
263  56 
910  93 
337  19 


$      cts. 
75,728,641  37 
75,757,134  74 
75,859,319  20 
78,209,742  45 
77,706,517  65 
82,187,072  04 
99,848,461  64 
108,324,964  42 
116,008,378  02 
124,551,514  08 
133,235,309  03 
140,362,069  91 
142,990,187  36 
152,451,588  61 
155,395,780  40 
153,661,650  78 
158,466,714  46 
182,161,850  26 
196,407,692  14 
223,159,107  09 
227,314,775  44 
234,531,358  16 
237,530,041  65 
237,533,211  77 
237,809,030  51 
241,131,434  44 
241,681,039  61 
246,183,029  48 
253,074,927  09 
258,497,432  77 
261,538,596  46 
263,956,398  91 
266,273,446  60 
265,493,806  89 
268,480,003  69 
271,829,089  62 
261,606,988  87 
260,867,718  60 
266,224,166  60 
267,042,977  75 
263,671,859  96 
277,960,859  84 
323,930,279  17 
336,268,546  33 
340,042,052  03 
339,919,460  71 
314,301,625  68 
335,996,850  14 
449,376,083  21 
615,156,171  02 
879,186,297  80 
1,191,884,062  50 
1,574,531,032  44 
2,248,868,623  79 
2,340,878,983  69 
2,422,135,801  73 
2,453,776,868  74 
2,417,783,274  88 
2,417,437,685  59 
2,389,731,099  42 
2,347,834,370  09 
2,296,850,232  92 
2,225,504,705  10 
2,177,763,958  71 
2,261,611,936  55 
2,375,846,172  28 
2,596,480,826  16 
2,729,978,140  62 
2,846,110,958  22 
3,006,100,517  03 
3,083,952,201  89 
3,101,667,570  25 
3,152,559,314  48 
3,271,259,647  34 
3,648,691,448  56 
4,045,221,160  80 
6,182,849,101  10 
8,740,084,892  97 


S    cts 

75,728,641  37 

28,493  37 

102, 184  46 

2,350,423  25 


4,480, 
17,661, 
8.476, 
7,683, 
8,543, 
8,683, 
7,126, 
2,628, 
9,461, 
2,944. 


554  39 
389  60 
502  78 
413  60 
136  06 
794  95 
760  88 
117  45 
401  25 
191  79 


4,805 

23,695 

14,245 

26,751 

4,155 

7,216 

2,998 

3 

275 

3,322 

549 

4,501 

6,891 

5,422 

3.041, 

2.417, 

2.317, 


,063  68 
,135  80 
841  88 
414  95 
668  35 
582  72 
683  49 
170  12 
818  74 
403  93 
605  17 
989  87 
897  61 
505  68 
163  69 
802  45 
047  69 


2,986,196  80 
3,349,085  93 


5,356,448  00 
818.811  15 


14,288,999  88 

45,969,419  33 

12,338,267  16 

3,773,505  70 


21,695,224  46 

113,379,233  07 

165,780,087  81 

264,030,126  78 

312,697,764  70 

382,646,969  94 

674.337,591  35 

92,010,359  90 

81,256,818  04 

31,641,067  01 


83,847, 

114,234, 

220,634, 

133,497, 

116,132, 

159,989, 

77,851, 

17,715, 

50,891, 

118,700, 

377.431, 

396,529, 

2.137,627, 

2,557,235, 


977  84 
235  73 
653  88 
314  46 
817  60 
558  81 
684  86 
368  36 
744  23 
332  86 
801  22 
712  24 
940  30 
791  87 


9,059,187,712  29 


S    cts. 


503.224  80 


1,734,129  83 


779.639  71 


10,222,100  75 
739,270  27 


3,371,117  70 


122.591  32 
25,617,835  03 


35,993,593  86 
345,589  29 
27,706,586  17 
41,896,729  33 
50,984,137  17 
71,345,527  82 
47,740,746  39 


319,102.819  32 


•From  1867  to  1906  the  fiscal  year  ended  June  30.  and  from  1907  on.  ended  March  31. 


36 


PUBLIC  ACCOUNTS:   PART  I 


IS  > 


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APPENDICES 


37 

19059— 8-A 


38 


PUBLIC  ACCOUNTS:   PART  I 


APPENDIX  No.  1 

Unmatxjbbd  Fttnded  Debt  including  Treasury  Bills  and  Deposit  Certificates,  of  Canada  on 
March  31,  1944,  and  the  Annual  Interest  payable  thereon 


Date 

of 

Maturity 

Description 

Rate 
per 
cent 

Where 
payable 

Amount 
of  loan 
outstanding 

Annual 
interest 
charges 

1944— April  15 

April  15 

June     1 

July      1 

Sept.    1 

Oct.    15 

Oct.    16 

Nov.  15 

1946— Mar.     1 

July      2 

1946— Feb.     1 

May     1 

Nov.    1 

Dec.   15 

1947— May     1 

Oct.     1 

1948— Jan.     15 

Feb.     1 

Mar.     1 

1949— Feb.     1 

June      1 

Oct.    15 

1950— Feb.     1 

1951— Feb.     1 

June    15 

Nov.  15 

1952— Feb.     1 

Oct.      1 

Oc't.    15 

1953— Jan.     15 

1954— Mar.     1 

1955— May     1 

June     1 

June      1 

1956— Nov.    1 

Nov.    1 

1957-May     1 

Nov.    1 

1958— Jan.    15 

June      1 

Sept.     1 

Nov.    1 

1959— Jan.      1 

Nov.    1 

1960— Oct.      1 

1961— Jan.    15 

1963— July      1 

1966— June      1 

1967— Jan.     15 

1968— Nov.  15 

Perpetual 
1945— June    15 
1947— June    15 

1944— April  14 
April  28 
May    12 
June     2 
June    16 
June    30 
April    4 
April  11 
April  18 
Aug.   29 
Sept.    6 
Sept.  12 
Sept.  19 
Sept.  26 

One  Year  Notes 

1 

li 

2 

4 

li 

4i 

2i 
2 
li 
4i 

li 

li 
2 

li 

2i 

2i 

3i 

2i 

3i 

3i 

3i 

3J 

3i 

3 

3i 

3i 

3 

4 

3 

3 

3i 

3 

3 

4i 

3 

3 

4i 

3 

3 

4 

4i 

3 

4i 

4 

3} 

31 

3i 

3 

3 

3 

3 

2 

•407 

•401 

•390 

•386 

•387 

•387 

•75 

•75 

•75 

•75 

•75 

•75 

•75 

•75 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

London 

New  York 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

New  York 

Canada 

London 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 

New  York 

Canada 

London 

Canada 

Canada 

Canada 

New  York 

New  York 

London 

Canada 

New  York 

New  York 

Canada 

Canada 

Canada 

Canada 

Canada 

Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 

$                 cts. 

250.000,000  00 

100,000,000  00 
90,625,000  00 
33,293,470  85 

150,000,000  00 
50,000,000  00 

200,000,000  00 
20,000,000  00 

105,000,000  00 

450,000,000  00 
45,000,000  00 

144,253,000  00 

197,455,000  00 

193,286,000  00 

373,259,000  00 

172,030  01 

30,000,000  00 

50,000,000  00 

269,879,000  00 
50,000,000  00 
33,500,000  00 

138,322,000  00 
50,000,000  00 
50,250,000  00 

649,969,592  50 
60,000,000  00 
50,500,000  00 

324,945,700  00 
56,191,000  00 
30,000,000  00 

676,355,489  00 

5,092,478  51 

40,000.000  00 

55,000,000  00 

43,125,700  00 

855,607,410  50 

1,111,261,650  00 

37,523,200  00 

30,000,000  00 

88,200,000  00 

3,435,663  63 

276,687.600  00 
1,197,324,750  00 

289,693,300  00 

100,000.000  00 

48,000,000  00 

3,705,478  17 

54,703,000  00 

55,000,000  00 

40,000,000  00 

55,000,000  00 

7,738,617  38 

2,305,907  89 

232,957,190  30 
7,232.271  25 

224,981,041  02 

55,000,000  00 

55,000,000  00 

55,000,000  00 

65,000,000  00 

65,000,000  00 

65,000,000  00 

70,000,000  00 

100,000,000  00 

105,000,000  00 

57,100,000  00 

88,920,000  00 

128,980,000  00 

110,000,000  00 

130,000,000  00 

t           cts. 
2,500,000  00 

Two  Year  Notes 

1,500,000  00 

Loan  of  1938 

1,812,500  00 

Debentures — School  Lands 

1,331,738  83 

Second  Victory  Loan,  1942 

2,250,000  00 

Refunding  Loan,  1924 

2,250.000  CO 

(1) 

Three  Year  Notes 

3.000.000  OJ 

Refunding  Loan,  1937 

500. COJ  00 

Loan  of  1940 

2,100,0L0  00 

Two  Year  Notes ,  . 

6.750, to J  CO 

Refunding  Loan,  1926 

2,025,010  00 

Third  Victory  Loan,  1942 

2,524,427  50 

Fourth  Victorj'  Loan,  1943 

3,465.4t2  50 

Victory  Loan,  1941 

3.865.720  00 

Fifth  Victory  Loan,  1943 

6,532,032  50 

(a) 

Loan  of  1897 

4,300  75 

(2) 

Loan  of  1943 

750,000  00 

(3) 

First  War  Loan,  1940 

1,625,000  CO 

Second  Victory  Loan,  1942 

6,072,277  50 

(3) 

First  War  Loan,  1940 

1,625,0.0  00 

(4) 

Conversion  Loan,  1937 

1,088,V6J  00 

(S) 

Refunding  Loan,  1934 

4, 841, 2/0  00 

(3) 

First  War  Loan,  1940 

1,625,000  00 

(«) 

First  War  Loan,  1940 

1.625,000  00 

(7) 

Victory  Loan,  1941 

19,306,027  50 

(8) 

Refunding  Loan,  1937 

1,950,000  CO 

(9) 

First  War  Loan,  1940 

1,625,000  00 

(10) 

Second  War  Loan,  1940 

9,748,371  00 

(11) 

Loan  of  1932 

2,247,640  00 

(12) 

Loan  of  1943 

900,000  00 

(13) 

Second  Victory  Loan,  1942 

20,089,767  00 

(b) 

Loan  of  1934 

165,505  55 

(14) 

Loan  of  1935,  dated  June  1 

1,200,000  00 

(14) 

Loan  of  1935,  dated  Nov.  15 

1,650,000  00 

(15) 

Conversion  Loan,  1931 

1,940,656  50 

(16) 

Third  Victory  Loan,  1942 

25,414,081  50 

<17) 

Fourth  Victory  Loan,  1943 

33,337.849  50 

(18) 

Conversion  Loan,  1931 

1,688,544  00 

(19) 

Loan  of  1943 

900,000  00 

(20) 

Loan  of  1938-39 

2,646,000  00 

(b) 

Loan  of  1933 

137,426  66 

(21) 

Conversion  Loan,  1931 

12,450,942  00 

(22) 

Fifth  Victory  Loan,  1943 

35, 919, 7-12  50 

(23) 

Conversion  Loan,  1931 

13,036, 19oi  50 

(24) 

Loan  of  1930 

4,000,0j0  00 

(25) 

Loan  of  1936 

1,560,000  00 

(b) 

Loan  of  1938 

120,428  04 

(26) 

Loan  of  1936 

1,777,84/  50 

(27) 

Loan  of  1937 

1,650,000  00 

(28) 

Loan  of  1938 

1,200,000  00 

(29) 

Loan  of  1936 

1,650,000  00 

(30) 
(30) 
(31) 

Non-interest  Bearing  Certificates 

Non-interest  Bearing  Certificates 

War  Savings  Certificates 

6,988,715  71 

War  Savings  Stamps 

Refundable  portion  of  personal  income 

tax  and  excess  profits  tax  (estimated). 

Treasury  Bills 

4,499,620  82 
223,860  00 

Treasury  Bills 

220, 5t0  00 

Treasury  Bills 

214,500  00 

Treasury  Bills 

250,900  00 

Treasury  Bills 

251,550  00 

Treasury  Bills 

251,550  00 

Deposit  Certificates 

525,000  00 

Deposit  Certificates 

750,000  00 

Deposit  Certificates 

787,500  00 

Deposit  Certificates 

428.250  00 

Deposit  Certificates 

666,900  00 

Deposit  Certificates 

967,350  00 

Deposit  Certificates 

825,000  00 

Deposit  Certificates 

975,000  00 

10,936,831,541  01 

278,791,743  75 

PUBLIC  ACCOUNTS:   PART  I 


» 


APPENDIX  No.  1— Concluded 

Unmatured  Funded  Debt  including  Treasury  Bills  and  Deposit  Certificates  of  Canada  on  March  31,  1944, 
AND  THE  Annual  Interest  payable  Thereon — Concluded 


Date 

of 

Maturity 


Description 


Rate 
per 
cent 


Where 
payable 


Amount 

of  loa« 

outstanding 


Annual 
interest 
charges 


Recapitulation 


Payable  in  Canada 

Payable  in  New  York. 
Payable  in  London 


cts. 


10,591.425,890  69 

333,000.000,00 

12,405,650  32 


cts. 


267,404,082  86 

10,960,000  00 

427,600  8» 


10,936.831.541  01 


278,791.743  75 


(a)  This  stock  was  vested  by  the  Treasury  of  the  United  Kingdom  in  January,  1942,  and  is  being  purchased  on  present- 

ation and  cancelled. 

(b)  This  stock  was  vested  by  the  Treasury  of  the  United  Kingdom  in  August,  1941,  and  is  being  purchased  on  present- 

ation and  cancelled. 

(1)  Subject  to  redemption  in  whole  or  in  part  on  October  16,  1943,  or  at  any  time  thereafter  on  30  days'  notice. 

(2)  Subject  to  redemption  as  a  whole,on  or  after  January  15,  1947  on  30  days'  notice. 

(3)  Drawn  by  lot  and  redeemable  at  100  per  cent. 

(4)  Subject  to  redemption  in  whole  or  in  part  on  June  1,  1946,  or  on  any  any  subsequent  interest  date  on  60  days'  notic*. 

(5)  Subject  to  redemption  as  a  whole  on  October  15,  1944,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(6)  Drawn  by  lot  and  redeemable  at  lOOJ  per  cent.    Amount  outstanding  includes  $250,000  redemption  bonus. 

(7)  Subject  to  redemption  as  a  whole  or  in  part  at  101  per  cent  on  or  after  June  15,  1950,  at  any  time  on  60  days'  notic*. 

Amount  outstanding  includes  $6,435,342.50  redemption  bonus. 

(8)  Subject  to  redemption  in  whole  or  in  part  on  November  15,  1948,  or  on  any  subsequent  interest  date"on  60'days''notic^. 

(9)  Drawn  by  lot  and  redeemable  at  101  per  cent.    Amount  outstanding  includes  $500,000  redemption  bonus. 

(10)  Subject  to  redemption  as  a  whole  or  in  part  on  October  1,  1949,  or  on  any  subsequent  interest  date  on'60  days'  notice. 

(11)  Subject  to  redemption  as  a  whole  on  October  15,  1947,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(12)  Subject  to  redemption  as  a  whole  at  any  time  on  45  days'  notice  at  the  following  percentages  of  par: 

'To  and  including  .January  15,  1946.  at  104  per  cent 
Thereafter  to  and  including  January  15.  1949.  at  103  per  cent 
Thereafter  to  and  including  January  15,  1951,  at  102  per  cent,  and 
Thereafter  at  100  per  cent. 

(13)  Subject  to  redemption  as  a  whole  or  in  part  at  101  per  cent  on  or  after  March  1,  1952,  at  any  time  on  60  days'  notice. 

Amount  outstanding  includes  $6,696,589  redemption  bonus. 

(14)  Subject  to  redemption  as  a  whole  on  June  1,  1950,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(15)  Subject  to  redemption  as  a  whole  on  November  1,  1946,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(16)  Subject  to  redemption  as  a  whole  or  in  part  at  101  per  cent  on  or  after  November  1,  1953  at  any  time  on  60  days' 

notice.    Amount  outstanding  includes  $8,471,360.50  redemption  bonus.  ** 

(17)  Subject  to  redemption  as  a  whole  or  in  part  on  or  after  May  1 ,  1954,  at  any  time  on  60  days'  notice. 

(18)  Subject  to  redemption  as  a  whole  on  November  1,  1947,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(19)  Subject  to  redemption  as  a  whole  or  in  part  at  any  time  on  45  days'  notice  at  the  following  percentages  of  par: 

To  and  including  January  15,  1946  at  104  per  cent 
Thereafter  to  and  including  January  15,  1949  at  103  per  cent 
Thereafter  to  and  including  January  15,  1952  at  102  per  cent 
Thereafter  to  and  including  January  15,  1955  at  101  per  cent,  and 
Thereafter  at  100  per  cent. 

(20)  Subject  to  redemption  in  whole  or  in  part  on  June  1,  1953,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(21)  Subject  to  redemption  as  a  whole  on  November  1,  1948,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(22)  Subject  to  redemption  as  a  whole  or  in  part  on  or  after  January  1,  1956,  at  any  time  on  60  days'  notice. 

(23)  Subject  to  redemption  as  a  whole  on  November  1,  1949,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(24)  Subject  to  redemption  as  a  whole  on  October  1,  1950,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(25)  Subject  to  redemption  in  whole  or  in  part  on  January  15,  1956,  or  on  any  subsequent  interest  date  on  30  days'  notice'. 

(26)  Subject  to  redemption  as  a  whole  on  June  1,  1956,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(27)  Subject  to  redemption  in  whole  or  in  part  on  any  interest  date  on  60  days'  notice  at  the  following  percentages  of  par: 

'To  and  including  January  15,  1942,  at  105  per  cent; 
Thereafter  to  and  including  January  15,  1947,  at  104  per  cent; 
Thereafter  to  and  including  January  15,  1952,  at  103  per  cent; 
Thereafter  to  and  including  January  15,  1957,  at  102  per  cent; 
'Thereafter  to  and  including  Januafy  15,  1962,  at  101  per  cent,  and 
Thereafter  at  100  per  cent. 

(28)  Subject  to  redemption  in  whole  or  in  part  on  any  interest  date  on  60  days'  notice  at  the  following  percentages  of  par: 

"To  and  including  November  15,  1943,  at  105  per  cent; 
Thereafter  to  and  including  November  15,  1948,  at  104  per  cent; 
Thereafter  to  and  including  November  15,  1953,  at  103  per  cent; 
Thereafter  to  and  including  November  15,  1958,  at  102  per  cent; 
Thereafter  to  and  including  November  15,  1963,  at  101  per  cent,  and 
Thereafter  at  100  per  cent. 

(29)  Subject  to  redemption  in  whole  or  in  part  on  or  after  September  15,  1966.  on  60  days'  notice. 

(30)  Subject  to  redemption  at  the  option  of  the  holder  at  any  time  after  6  months  from  the  date  of  issue. 

(31)  Date  of  maturity  7i  years  from  date  of  issue  or  on  demand  at  any  time  following  6  months  after  the  date  of  issue  at 

graduated  values,  subject  to  90  days'  notice. 


1905&— 8i-A 


40 


PUBLIC  ACCOUNTS:   PART  I 


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PUBLIC  ACCOUNTS:   PART  I 

APPENDIX  No.  3 

Statement  of  Superannuation  Fund  No.  5  fob  year  ended  March  31,  1944 


4f 


Department 


Total 
Contributions 


Refunds 


Net 
Ccmtributions 


Agriculture 

Archives 

Auditor  General's  Office 

Canadian  Broadcasting  Corporation 

Canadian  Farm  Loan  Board 

Chief  Electoral  Officer 

Civil  Service  Commission 

External  Affairs 

Finance 

Fisheries 

Govermr  General's  Secretary 

House  of  Commons 

Insurance 

Justice 

Labour 

Library  of  Parliament 

Mines  and  Resources 

Munitions  and  Supply 

National  Defence 

National  Harbours  Board 

National  Research  Council 

National  Revenue  (Customs  and  Excise) 

National  Revenue  (Income  Tax) 

National  War  Services 

Pensions  and  National  Health 

Post  Office 

Printing  and  Stationery 

Privy  Council 

Public  Works 

Royal  Canadian  Mounted  Police 

Secretary  of  State 

Senate 

Soldier  Settlement  of  Canada 

Trade  and  Commerce 

Transport 

Retired  Employees 


$ 

191, 

4, 
14, 

1, 
12, 

12, 

21, 

112, 

25, 

15, 

4, 

59, 

192, 

2, 

168, 

9, 

49, 

5, 

13, 

338, 

186, 

9, 

181, 

603, 

17, 

2, 

131, 

4, 

25, 

6, 

44, 

129, 

227, 

55, 


cts. 
278  84 
307  62 
447  08 
143  84 
405  99 
552  75 
886  54 
531  25 
037  48 
689  58 
681  76 
452  45 
689  55 
363  92 
419  13 
021  86 
755  06 
342  32 
186  21 
051  71 
873  85 
889  21 
552  95 
765  27 
708  16 
520  97 
412  46 
186  45 
957  62 
740  32 
155  50 
983  26 
519  78 
374  94 
461  36 
601  57 


$       cts. 
106  88 


16  37 

36  50 
86  84 
57  63 
11  93 

0  81 
317  26 

150  87 

40  47 

191  92 

19  70 

254  31 

40  83 

1  19 

66  25 

1,175  42 

5  75 


303  29 

1  68 

67  99 

3  73 

19  30 

194  66 

475  34 

13  59 


$         cts. 

191,171  96 

4,307  62- 

14,430  71 

1,143  84^ 

12.405  99* 
552  75 

12,850  04 

21,444  41 

111,979  85 

25,677  65 

681  76 

15,452  45 

4,689  55 

59,363  11 

192,101  87 

2,021  86 

168,604  19 

9,301  85 

48,994  29 

5,051  71 

13,854  15 

338,634  90 

186,512  12; 

9,764  08: 

181,641  91 

602,345  55- 

17.406  71 
2, 186  45: 

131,654  33: 

4,738  64^ 

25,087  51i 

6,979  53 

44,500  48 

129, 180  28 

226,986  02 

55,587  98 


2,882,948  61 


3,660  51 


2,879,288  10 


Dr. 


Cr. 


Balance  April  1,  1943 

Contributions  less  refunds 

Interest  at  4%  to  March  31,  1944. . 

Government's  contribution 

Annuities  paid  during  the  year 

Gratuities  paid  during  the  year. . . 
Withdrawals  paid  during  the  yeax. 
Balance  March  31,  1944 


cts, 


5,543,290  93 

34,343  16 

210,155  98 

67,452,599  89 


73,240,389  96 


S        cts. 

65,515,303  56 

2,879,288  10 

2,547,203  87 

2,298,594  45 


73,240,389  96 


42 


PUBLIC  ACCOUNTS:   PART  I 


APPENDIX  No.  4 

Statement  of  National  Harbours  Board  Pension  Fund  for  year  ended  March  31,  1944 


Dr. 


Cr. 


Contributions  less  refunds 

Interest  at  4%  to  December  31.  1943. 

Harbours  Board's  contribution 

Annuities  paid  during  the  year 

Balance  March  31,  1944 


cts. 


$   cts. 

112,704  46 

894  61 

112,774  32 


542  24 
225,831  15 


226,373  39 


226,373  39 


APPENDIX  No.  5 

British  Columbia  Pilots'  Pension  Fund 

In  Account  with  the  Dominion  of  Canada 
1943 

April  1— Balance  from  March  31,  1943 $140,753  45 

Receipts  frora  April  1,  1943  to  March  31,  1944 17,944  02 

Interest  credited  on  cash  balance 8  07 

Premium  on  $2,000  Canadian  National  Railway  Company  3%  bonds  1935-44  sold  at  101 -ST. 27  40 

Interest  on  bonds — 

4  %  Dom.  of  Canada,  1932-1947-52 $  160  00 

Zi%  Dom.  of  Canada,  1934-1944-49 175  00 

4^%  Dom.  of  Canada,  1931-1949-59 1,485  00 

3  %  Canadian  National  Railways,  1935-44  (Guaranteed) 288  74 

3i%  Dom.  of  Canada,  1936-1956-66 195  00 

«  %  Dom.  of  Canada,  1935-1950-55 270  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 1,020  00 

3  %  Dom.  of  Canada,  1941-1950-51 150  00 

3  %  Canadian  National  Railways,  1934-1945-50  (Guaranteed) 150  00 

ii%  Dom.  of  Canada,  1926-46 675  00 

3J%  Dom.  of  Canada,  1940-1948-52 325  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 150  00 

5,043  74 

$      163,776  68 

Xess — ^Pensions  to  Pilots  and  Widows $        15, 802  87 

Federal  and  Provincial  tax  on  sale  of  securities 1  20 

15,804  07 


Gain  for  year  —  $7,219  16. 


$      147,972  61 


1944 

March  31 — Cash  on  deposit  with  Government $ 

Bonds  held  by  Government  as  under — 

4  %  Dom.  of  Canada,  1932-1947-52 $  4,000  00 

3|%  Dom.  of  Canada,  1934-1944-49 5,000  00 

AWo  Dom.  of  Canada,  1931-1949-59 33,000  00 

3i%  Dom.  of  Canada,  1936-1956-66 6,000  00 

3  %  Canadian  National  Railways,  1935-44  (Guaranteed) 7,000  00 

3  %  Dom.  of  Canada,  1935-1950-55 9 ,  000  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 34,000  00 

3  %  Dom.  of  Canada,  1941-1950-51 5,000  00 

3  %  Canadian  National  Railways,  1934-1945-50  (Guaranteed) 5, 000  00 

4J%  Dom.  of  Canada,  1926-46 15,000  00 

3i%  Dom.  of  Canada,  1940-1948-52 10,000  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 5, 000  00 


9,972  61 


138,000  00 


$      147,972  61 


PUBLIC  ACCOUNTS:   PART  I  4» 

APPENDIX  No.  6 

Halifax  Pilots'  Pension  Fund 

In  Account  with  the  Dominion  of  Canada 
1943 

April  1 — Balance  from  March  31 ,  1943 |      isi ,  427  94 

Receipts  from  April  1,  1943  to  March  31,  1944 17*^  682  92 

Interest  credited  on  cash  balance '  53  85 

Premium  on  Canadian  National  Railways  coupons I93  50 

Interest  on  bonds — 

3i%  Dom.  of  Canada,  1934-1944-49 %  210  00 

4  %  Dom.  of  Canada,  1932-1947-52 60,00 

4i%  Dom.  of  Canada,  1931-1949-59 1,035  00 

3  %  Dom.  of  Canada,  1942-1953-56 300  00 

3  %  Dom.  of  Canada,  1943-1954-57 97  50 

3  %  Canadian  National  Railways,  1935-44  (Guaranteed) 60  00 

3i%  Dom.  of  Canada,  1936-1956-66 130  00 

3  %  Dom.  of  Canada,  1935-1950-55 90  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 670  00 

3  %  Dom.  of  Canada,  1941-1950-51 480  00 

4i%  Canadian  National  Railways,  1927-57  (Guaranteed) 1,935  00 

Ah%  Dom.  of  Canada,  1926-46 1,417  50 

3i%  Dom.  of  Canada,  1940-1948-52 65  00 

3  %  Dom.  of  Canada,  1942-1952-54 300  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 60  00 

6,810  00 

$      206, 173  21 
Less — Pensions  to  Pilots  and  Widows 15, 889  83 


$      190.283  38 


Gain  for  year — $8,855  44 


1944 

March  31 — Cash  on  deposit  with  Government $         4,283  38 

Bonds  held  by  Government  as  under — 

3i%  Dom.  of  Canada,  1934-1944-49 %  6,000  00 

4  %  Dom.  of  Canada,  1932-1947-52 1,500  00 

4i%  Dom.  of  Canada,  1931-1949-59 23,000  00 

3  %  Dom.  of  Canada,  1942-1953-56 10,000  00 

3  %  Dom.  of  Canada,  1943-1954-57 6,500  00 

3  %  Canadian  National  Railways,  1935-44  (Guaranteed) 2, 000  00 

3i%  Dora,  of  Canada,  1936-1956-66 4,000  00 

3  %  Dom.  of  Canada,  1935-1950-55 3,000  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 19,000  00 

3  %  Dom.  of  Canada,  1941-1950-51 16,000  00 

4^%  Canadian  National  Railways,  1927-57  (Guaranteed) 43, 000  00 

3  %  Dom.  of  Canada,  1943-1956-59 6,500  00 

4i%  Dom.  of  Canada,  1926-46 31,600  00 

3i%  Dom.  of  Canada,  1940-1948-52 2,000  00 

3  %  Dom.  of  Canada,  1942-1952-54 10,000  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 2,000  00 

186,000  00 

$      190,283  38 


44  PUBLIC  ACCOUNTS:   PART  I 

APPENDIX  No.  7 

Montreal  Pilots'  Pension  Fund 

In  Account  with  the  Dominion  of  Canada 
1043 

April  1 — Balance  from  March  31,  1943 $      272,288|71 

Receipts  from  April  1,  1943  to  March  31,  1944 13^  290  67 

Interest  credited  on  cash  balance '  g4t63 

Premium  on  Canadian  National  Railways  and  Province  of  Quebec  coupons 163 '00 

Premium  on  $8,000  4%  Dominion  of  Canada  bonds  due  October  15,  1945  converted  into  3%  HfilH 

Fifth  Victory  Loan  bonds  at  100-125% {^qq 

Interest  on  bonds — 

4  %  Dom.  of  Canada,  1933-1943-45 $  320  00 

3J%  Dom.  of  Canada,  1934-1944-49 350  00 

4  %  Dom.  of  Canada,  1932-1947-52 200  00 

5  %  Province  of  Ontario  Debentures,  1923-48 1,200  00 

4J%  Dom.  of  Canada,  1931-1946-56 315  00 

4i%  Dom.  of  Canada,  1931-1949-59 900  00 

3  %  Dom.  of  Canada,  1942-1953-56 180  00 

3  %  Dom.  of  Canada,  1935-1950-55 180  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 2,010  00 

3  %  Dom.  of  Canada,  1941-1950-51 810  00 

3  %  Canadian  National  Railways,  1934-1945-50  (Guaranteed) 150  00 

41%  Canadian  National  Railways,  1927-57  (Guaranteed) 855  00 

43%  Province  of  Quebec  Debentures  1933-63 270  00 

4i%  Dom.  of  Canada,  1926-46 270  00 

3i%  Dom.  of  Canada,  1940-1948-52 487  50 

5  %  Canadian  National  Railways,  1924-54  (Guaranteed) 250  00 

4^%  Canadian  National  Railways,  1931-56  (Guaranteed) 450  00 

3  %  Dom.  of  Canada,  1942-1952-54 210  00 

4i%  Provinde  of  Quebec  Debentures,  1925-1945-50 225  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 150  00 

33%  Province  of  Quebec  Debentures,  1941-1951-53 175  00 

9,957  50 

S      295,784  51 
Less — Pensions  to  Pilots  and  Widows 20, 033  68 

X  i     276,750  83 

Gain  for  year— $3 ,  462 .  12 


1944 

March  31 — Cash  on  deposit  with  Government $         5, 750  83 

Bonds  held  by  Government  as  under — 

3^%  Dom.  of  Canada,  1934-1944r-49 $  10,000  00 

4  %  Dom.  of  Canada,  1932-1947-52 6,000  00 

5  %  Province  of  Ontario  Debentures,  1923-48 " 24,000  00 

4^%  Dom.  of  Canada,  1931-1946-56 7,000  00 

4i%  Dom.  of  Canada,  1931-1949-59 20,000  00 

3  %  Dom.  of  Canada,  1942-1953-56 6,000  00 

3  %  Dom.  of  Canada,  1935-1950-55 6,000  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 67,000  00 

3  %  Dom.  of  Canada,  1941-1950-51 27,000  00 

3  %  Canadian  National  Railways,  1934-1945-50  (Guaranteed) 5, 000  00 

4J%  Canadian  National  Railways,  1927-57  (Guaranteed) 19, 000  00 

4i%  Province  of  Quebec  Debentures,  1933-63 6,000  00 

3  %  Dom.  of  Canada,  1943-1956-59 10,000  00 

4i%  Dom.  of  Canada,  1926-46 6,000  00 

3i%  Dom.  of  Canada,  1940-1948-52 15,000  00 

5%  Canadian  National  Railways,  1924-54  (Guaranteed) 5,00000 

4i%  Canadian  National  Railways,  1931-56  (Guaranteed) 10, 000  00 

3  %Dom.  of  Canada,  1942-1952-54 7,000  00 

4§%  Province  of  Quebec  Debentures,  1925-1945-60 5, 000  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 6,000  00 

3i%  Province  of  Quebec  Debentures,  1941-1951-53 5,000  00 

S      270,000  00 

S      275,750  83 


PUBLIC  ACCOUNTS:   PART  I  4S 

APPENDIX  No.  8 

Saint  John  Pilots'  Pension  Fund 
In  Account  with  the  Dominion  of  Canada 
1943 

April      1— Balance  from  March  31,  1943 $       92,593  31 

Receipts  from  April  1,  1943,  to  March  31,  1944 7,444  93 

Interest  credited  on  cash  balance 46  99 

Interest  on  bonds — 

.   4  %  Dom.  of  Canada,  1932-1947-52 $  40  00 

3|%  Dom.  of  Canada,  1934-1944-49 35  00 

4|%  Dom.  of  Canada,  1931-1946-56 45  00 

4|%  Dom.  of  Canada,  1931-1948-58 45  00 

4|%  Dom.  of  Canada,  1931-1949-59 517  50 

3  %  Dom.  of  Canada,  1942-1953-56 90  00 

3  %  Dom.  of  Canada,  1943-1954r-57 45  00 

3  %  Canadian  National  Railways,  1935-44  (Guaranteed) 90  00 

3i%  Don.  of  Canada,  1936-1956-66 97  50 

3  %  Dom.  of  Canada,  1935-1950-55 30  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 510  00 

3  %  Dom.  of  Canada,  1941-1950-51 270  00 

3  %  Canadian  National  Railways  1934-1945-50  (Guaranteed) 30  00 

4|%  Dom.  of  Canada,  1926-46 697  50 

3i%  Com.  of  Canada,  1940-1948-52 48  75 

5^%  Province  of  New  Brunswick,  1920-45 852  50 

3  %  Dom.  of  Canada,  1942-1952-54 90  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 30  00 

3.563  75 

%      103,648  98 
Less — Pensions  to  Pilots  and  Widows 4, 772  28 


Gain  for  year— $6,283.39. 


$       98,876  70 


1944 

March  31 — Cash  on  deposit  with  Government S         3, 876  70 

Bonds  held  by  Government  as  under — 

4  %  Dom.  of  Canada,  1932-1947-52 $  1,000  00 

3Wo  Dom.  of  Canada,  1934-1944-49 1,000  00 

4^%  Dom.  of  Canada,  1931-1946-56 1,000  00 

4J%  Dom.  of  Canada,  1931-1948-58 : 1,000  00 

4i%  Dom.  of  Canada.  1931-1949-59 11,500  00 

3  %  Dom.  of  Canada,  1942-1943-56 3,000  00 

3  %  Don.  of  Canada,  1943-1954-57 3,000  00 

3  %  Canadian  National  Railways,  1935-44  (Guaranteed) 3,000  00 

3J%  Dom.  of  Canada,  1936-1956-66 3,000  00 

3  %  Dom.  of  Canada,  1935-1950-55 1,000  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 17,000  00 

3  %  Dom.  of  Canada,  1941-1950-51 9,000  00 

3  %  Canadian  National  Railways.  1934-1945-50  (Guaranteed) 1,00000 

3  %  Dom.  of  Canada,  1943-1956-59 3,000  00 

4i%  Dom.  of  Canada,  1926-46 15,500  00 

31%  Dom.  of  Canada,  1940-1948-52 1,500  00 

5i%  Province  of  New  Brunswick,  1920-45 15,500  00 

3  %  Dom.  of  Canada,  1942-1952-54 3,000  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 1,000  00 

^$    ,   95,000  00 

$       98,876  70 


46 


PUBLIC  ACCOUNTS:   PART  I 


1043 
April 


APPENDIX  No.  9 

Sydney  Pilots'  Pension  Fund 
In  Account  with  the  Dominion  of  Canada 

1— Balance  from  March  31,  1943 1      132,859  23 

Receipts  from  April  1,  1943,  to  March  31,  1944 10, 685  75 

Interest  credited  on  cash  balance 64  53 

Interest  on  bonds — 

4  %  Dom.  of  Canada,  1932-1947-52 $  80  00 

3J%  Dom.  of  Canada,  1934-1944-49 52  60 

4i%  Dom.  of  Canada,  1931-1946-56 45  00 

4i%  Dom.  of  Canada,  1931-1948-58 90  00 

4|%  Dom.  of  Canada,  1931-1949-59 508  60 

3  %  Dom.  of  Canada,  1942-1953-56 240  00 

3  %  Dom.  of  Canada,  1943-1954-57 48  00 

3  %  Canadian  National  Railways,  1935-44  (Guaranteed) 120  00 

3  %  Dom.  of  Canada,  1935-1950-55 150  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 720  00 

3  %  Dom.  of  Canada,  1941-1950-51 420  00 

3  %  Canadian  National  Railways  1934-1945-50  (Guaranteed) 60  00 

4J%  Dom.  of  Canada,  1926-46 1,530  00 

3i%  Dom.  of  Canada,  1940-1948-52 97  50 

3  %  Dom.  of  Canada,  1942-1952-54 450  00 

3  %  Dom.  of  Canada  Perpetuals.  1936 60  00 

4.671  50 

I      148,271  01 
Less — Pensions  to  Pilots  and  Widows 8, 185  27 

I      140,086  74 

Gain  for  year— $7,226.61  ^ 


i 


N. 


1944 

March  31- 


-Caah  on  deposit  with  Government $         2, 085  74 

Bonds  held  by  Government  as  under — 

4  %  Dom.  of  Canada,  1932-1947-52 $  2,000  00 

Zh%  Dom.  of  Canada,  1934-1944-49 1,500  00 

^%  Dom.  of  Canada,  1931-1946-56 1,000  00 

4i%  Dom.  of  Canada,  1931-1948-58 2,000  00 

i\%  Dom.  of  Canada.  1931-1949-59 11,300  00 

3  %  Dom.  of  Canada,  1942-1953-56 8,000  00 

3  %  Dom.  of  Canada,  1943-1954-57 3,200  00 

3  %  Canadian  National  Railways,  1935-44  (Guaranteed) 4,00000 

3  %  Dom.  of  Canada,  1935-1950-55 5,000  00 

3  %  Dom.  of  Canada,  1938-39-1953-58 24,000  00 

3  %  Dom.  of  Canada,  1941-1950-51 14.000  00 

3  %  Canadian  National  Railways,  1934-1945-50  (Guaranteed) 2, 000  00 

3  %  Dom.  of  Canada,  1943-1956-59 6,000  00 

4i%  Dom.  of  Canada,  1926-46 34,000  00 

3i%  Dom.  of  Canada,  1940-1948-52 3,000  00 

3  %  Dom.  of  Canada,  1942-1952-54 15,000  00 

3  %  Dom.  of  Canada  Perpetuals,  1936 2.000  00 

S   138.000  00 

%      140,085  74 


PUBLIC  ACCOUNTS:   PART  I 

APPENDIX  No.  10 

Recoinage  Statement 


47 


Amount 
withdrawn 

for 
recoinage, 
face  value 

Amount 
withdrawn 

for 
recoinage, 
net  value 

Amount 
recoined 
face  value 

Loss 

on 

recoinage 

Gain 

on 

recoinage 

Balance 

held  for 

recoinage, 

net  value 

Silver  Coin 
Total  to  March  31,  1943 

S        cts. 

9,214,255  90 
50,235  75 

S        cts. 

9,119,736  26 
48,220  95 

S        cts. 

9,717,300  89 
52,746  21 

S        cts. 
96,072  70 

$        cts. 

727,597  37 
4,525  26 

$        cts. 
Nil, 

April  1,  1943  to  March  31,  1944 

Nil. 

9,264,491  65 

9,167,957  21 

9,770,047  10 

96,072  70 

732, 122  63 

Nil. 

•Bronze  Coin 
Total  to  March  31,  1943 

213,549  03 
2,892  52 

210,065  84 
2,736  48 

363,604  81 
4,475  91 

12  33 

153,551  30 
1,739  43 

Nil. 

April  1,  1943  to  March  31,  1944 

Nil. 

216,441  55 

212,802  32 

368,080  72 

12  33 

155,290  73 

Nil. 

Includes  Tombac. 


APPENDIX  No.  11 

Coinage  Issued 


Denomination 

Total  to 
March  31,  1943 

Total  from 
April  1,  1943, 

to 
March  31,  1944 

Total  to 
March  31,  1944 

Gold:— 

$5.00 

.$          cts. 

1,388,060  00 
3,480,360  00 

$          cts. 

S          cts. 
1,388,060  00 

10.00 

3,480,360  00 

4,868,420  00 

4,868,420  00 

Silver:— 

$1.00 

2,285,852  00 
7,376,818  00 

23,803,703  25 
210,000  00 

14,770,544  00 
6,018,802  00 

2,285,852  00 

0.50 

1,626,000  00 
3,074,000  00 

9,002,818  00 

0.25 

26,877,703  25 

0.20 

210,000  00 

0. 10 

1,864,000  00 

16,634,544  00 

0.05 

6,018,802  00 

54,465,719  25 

6,564,000  00 

61,029,719  25 

Nickel 

4,857,775  50 
339,924  60 

4,857,775  60 

Tombac 

1,067,900  00 

73,000  00 

804,300  00 

1,407,824  60 

Steel 

73,000  00 

Bronze 

5,726,635  00 

6,630,935  00 

48  PUBLIC  ACCOUNTS:   PART  I 

APPENDIX  No.  12 

COINAGE  AND  BULLION  ACCOUNTS 

Silver  Bui,lion  and  Coinage  Account 

Balances  on  hand,  brought  forward  from  March  31,  1943 $  495,201  99 

Bullion,  worn  coin,  alloy,  etc.,  purchased  during  1943-44 1 ,632,099  85 

Copper  transferred  for  alloy 2 ,  490  00 

Net  gain  on  silver  account 5,450,042  85 

7,579,834  69 

Bullion  and  coin  sold 6,576,283  57 

Balances  on  hand,  March  31,  1944 $  1 ,003,551  12 

Bronze  Coinage  Accotjnt 

Balance  on  hand,  brought  forward  from  March  31,  1943 $  24,890  20 

Worn  coin  and  bronze  metal  purchased  during  1943-44 137, 101  01 

Net  gain  on  coinage 1 ,844,914  86 

$  2,006,906  07 

Coin  and  metal  sold $  1,874,050  21 

Copper  transferred  to  Silver  Accoimt •. . .  2 ,  490  00 

,>        ,         ■•                                       1,876,540  21 

Balance  on  hand,  March  31,  1944 $  130,365  86 

Nickel  Coinage  Account 

Balance  on  hand,  brought  forward  from  March  31,  1943 $  7,443  20 

Mutilated  coin  purchased 1 ,  362  40 

Balance  on  hand,  March  31,  1944 $  8,805  60 

Steel  Coinage  Accotint 

Metal  purchased  during  1943-44 $  6,736  82 

Net  gain  on  coinage 66,943  75 

$  73,680  57 

Coin  and  scrap  sold 73,031  50 

Balance  on  hand,  March  31,  1944 $  649  07 


Gold  Bullion  Account 

Value  at 
$20.6718-|-the 
Oimces  fine  oimce  fine  (as 

in  Mint's  books) 

Gold  on  hand  at  beginning  of  year 148,602.097    $  3,071 ,877  88 

Gold  purchased  during  1943-44 3,415,034.001       70,595,016  15 

Gain  on  stock-taking 1,924.264  39,778  46 

3,565,560.362    $73,706,672  49 
Less  gold  sold  during  1943-44 3,431,468.711       70,934,752  14 

Balance,  being  gold  on  hand  (exclusive  of  Dominion  Assay 

Office  balance)  at  March  31,  1944 134,091 .651     $  2,771 ,920  35 


Value  at 

$38.50 

the  ounce  fine 

5,721,180  73 

131,478,809  04 

74,084  16 

137,274.073  93 
132,111,545  37 


$   5,162.528  56 


PUBLIC  ACCOUNTS:   PART  I 


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PUBLIC  ACCOUNTS 
Part  II 


1OO0»-~O-A 


Office  of  the 
COMPTROLLER  OF  THE  TREASURY 

Ottawa,  January  6, 1945. 

Dr.  W.  C.  Claek, 
Deputy  Minister, 

Department  of  Finance, 
Ottawa. 

Sir, — ^I  have  the  honour  to  submit  to  you  Part  II  of  the  Public  Accounts  of  the  Dominion 
of  Canada  for  the  fiscal  year  ended  March  31,  1944. 

The  series  of  accounts  designated  in  the  1943  Report  as  Trust  and  Special  accounts  has 
been  included  this  year  under  the  title  of  Open  Accounts.  This  nomenclature  is  considered 
descriptive  of  the  accounts  concerned  and  is  more  readily  understood  than  the  former  title.  Both 
titles  cover  the  same  accounts,  i.e.  asset  and  liability  accounts  which  remain  open  at  the  close 
of  the  fiscal  year. 

This  year  a  statement  of  accounts  receivable  is  included  in  each  departmental  section.  Each 
statement  shows  the  amount  of  outstanding  accounts  for  the  current  year  and  for  previous 
years,  with  the  latter  divided  to  show  the  amount  considered  to  be  uncollectable. 

Studies  are  continuing  with  the  view  to  including  other  statements  which,  like  the  fore- 
going, may  be  said  to  have  the  effect  of  enhancing  the  informative  value  of  the  Report. 

During  the  year  a  defalcation  was  discovered  in  our  oflEice  for  the  Department  of  National 
War  Services  and  the  Assistant  to  the  Treasury  Officer  was  convicted  of  converting  government 
funds  to  his  own  use  by  theft  and  conversion.  The  amount  involved  was  $6,698.51.  This  will 
be  subject  to  some  reduction  by  reason  of  recoveries  made  after  the  accounts  for  the  year  were 
closed. 

Respectfully  submitted, 

B.  G.  McINTYRE, 

Comptroller  of  the  Treasury. 


PUBLIC  ACCOUNTS:  PART  11 

SUMMARIZED  STATEMENT  OF  REVENUES  AND  CREDITS 


Department 


Ordinary 
Revenue 


Special 
Receipts 


A 
AA 

B 
BB 

C 
CC 

D 

F 

G 

H 

I 

J 

K 
KK 

L 
LL 

M 

N 

0 

P 

R 

T 

U 

V 

w 

X 

Y 
Z 


Agriculture 

Auditor  General's  Office 

Chief  Electoral  Officer 

Civil  Service  Commission 

External  Affairs 

Finance 

Fisheries. 

Insurance 

Justice 

Labour 

Legislation 

Mines  and  Resources 

Munitions  and  Supply 

National  Defence — Army  Services, 
— Naval  Services 
— Air  Services. . . 

National  Revenue 

National  War  Services , 

Pensions  and  National  Health 

Post  Office 

Privy  Council  Office 

Public  Printing  and  Stationery 

PubUc  Works 

Royal  Canadian  Mounted  Police. . 

Secretary  of  State. 

Soldier  Settlement  of  Canada 

Trade  and  Commerce , 

Transport 

Total 


889 

1 

132 

64,816 

305 

170 

408 

8 

21 

990 

93 

211 

56 

264 

2,429,671 

123 

490 

61,106 

178 
951 
1,074 
604 
1,086 
4,329 
2,107 


,475  95 
25  00 
,011  15 
148  51 
,179  55 
,167  00 
,420  66 
,447  73 
,150  90 
,771  18 
,291  73 
,233  27 
,763  30 
,463  87 
,631  88 
,304  16 
,591  88 
,573  64 
,337  38 
,745  22 
65 
,264  13 
,696  90 
,932  70 
,016  21 
,438  26 
,864  94 
,476  24 


2,031,287  36 
5,344  61 


511  06 

104,787  17 

3,620,373  54 


458,867  97 


263,547  27 

118,789,962  64 

13,855,611  56 

1,233,219  89 

13,616,714  52 


43,720  04 
371,752  10 


1,625  06 


455,815  00 
61,718  24 
29,159  96 


246,550  10 
38,446,045  80 


$2,570,094,423  99 


$  193,636,613  89 


Certified  Correct. 

B.  G.  McINTYRE, 

Comptroller  of  tht  Treasury. 


PUBLIC  ACCOUNTS:  PART  II 
BY  DEPARTMENTS  FOR  THE  YEAR  ENDED  MARCH  31,  1944 


Total 

Consolidated 

Fund  Revenue 

Credits 

to  Non-Active 

Accounts 

Refunds 
on  Capital 
Accounts 

Total 

Revenues  and 

Credits 

2,920,763  31 
5,369  61 

2,920,763  31 

5,369  61 

1^                                1,011  15 

1,011  15 

■  '•'                                  659  57 

659  57 

1  ;                              236,966  72 

68,436,540  54 

305,420  66 

236,966  72 

1,000,000  00 

69,436,540  54 

305,420  66 

170,447  73 
408,150  90 

170,447  73 

408,150  90 

467,639  15 
21,291  73 

467,639  15 

21,291  73 

1  253  780  54 

28,847  05 

1,282,627  59 

118,883,725  94 

14,067,075  43 

1,289,851  77 

118,883,725  94 

14,067,075  43 

1,289,851  77 

13,881,018  68 

13,881,018  68 

2,429,671  591  88 

167,293  68 

862,089  48 

61,106,745  22 

1,625  71 

2,429,671,591  88 

167,293  68 

862,089  48 

61,106,745  22 

1,625  71 

178,264  13 
1,407,511  90 
1,136,650  94 

178,264  13 

1,407,511  90 

1,136,650  94 

633  176  17 

633,176  17 

1,086,438  26 

1,086,438  26 

4,576,415  04 
40,553,522  04 

4,576,415  04 

164,523  15 

93,305  32 

40,811,350  51 

$  2,763,731,037  88 

$     1,193,370  20 

$    93,305  32 

S  2,765,017,713  40 

The  accounts  of  Revenue,  which  are  associated  with  the  foregoing  Statement,  have  been  examined  under  mv 
direction,  and  subject  to  the  relative  observations  in  my  report  to  the  House  of  Commons  made  in  accordance  with 
the  provisions  of  The  Consolidated  Revenue  and  Audit  Act,  1931,  I  certify  as  the  result  of  my  audit  that  the  State- 
ment is  correct. 

WATSON  SELLAR, 

Auditor  Oeneral 


PUBLIC  ACCOUNTS:  PART  11 
SUMMARIZED  STATEMENT  OF  ORDINARY  REVENUE  BY  MAIN  CLASSIFI 


— 

Department 

Return  on 
Investments 

Privileges 

Licences  and 

Permits 

Proceeds 
from  Sales 

Services  and 
Service  Fees 

A 

Agriculture 

1,168  77 

199,243  45 

404,343  38 

268,064  81 

AA 

25  00 

B 

Chief  Electoral  Officer    

11  15 

BB 

Dr.             5  25 
118,209  39 

c 

External  Affairs 

818  97 

3,965  50 

223,154  77 

2,561  45 

cc 

Finance 

46,931,061  88 

45.821  37 

D 

Fisheries 

47,462  20 

12,516  86 

F 

Insurance    .            

170.447  73 

G 

Justice 

11,228  32 

391,025  91 
2,034  35 

192  16 

H 

Labour 

4  84 

I 

Legislation        

20,812  72 

376,525  67 

2,218  65 

428  41 

J 

Mines  and  Resources 

29,424  44 
90,560  97 

174,410  12 

172,525  15 

K 

Munitions  and  Spuply        

KK 

L 

— Naval  Services 

LL 

— Air  Services 

M 

National  Revenue 

27,164  49 

2,964  31 

368,275  42 

N 

National  War  Services  .                                  ... 

95  263  07 

0 

Pensions  and  National  Health 

8,378  00 

3.873  37 
32,325  41 

234,718  38 

P 

Post  Office 

II 

Privy  Council  Oflace                    

T 

Public  Printing  and  Stationery 

178,167  73 

94,480  76 

4,213  80 

5,051  87 

10  00 

36, 182  94 

18,229  44 

u 

Public  Works 

165,995  43 
1,578  52 
505,691  56 
94,068  42 
276,426  28 
661,848  75 

641,713  35 

V 

1,004,047  25 

w 

Secretary  of  State ....   *  

85,615  74 

X 

991,804  96 

1,203  91 

236,093  49 

Y 

Trade  and  Commerce 

3,367,364  64 

Z 

1,138,602  67 

$48,281,313  26 

$      2,516,846  60 

$  1,575,263  78 

$7,608,183  46 

PUBLIC   ACCOUNTS:   PART  II 
CATIONS  AND  DEPARTMENTS  FOR  THE  YEAR  ENDED  MARCH  31,  1944 


Premium 

Discount  and 

Exchange 

Refunds 

of 

Expenditure 

Miscellaneous 

Other  Non- 
Tax  Revenue 

Total 
Non-Tax 
Revenue 

Total 

Tax 

Revenue 

Total 

42  63 

5,255  66 

11,367  25 

889,475  95 

25  00 

1,011  15 

148  51 

132,179  55 

57,877,826  45 

305,420  66 

170,447  73 

408,150  90 

8,771  18 

21,291  73 

878,760  81 

93,763  30 

211,463  87 

56,631  88 

264,304  16 

551,173  38 

123,573  64 

490,337  38 

61,106,745  22 

65 

178,264  13 

951,696  90 

1,074,932  70 

604.016  21 

1,086,438  26 

3,688,612  19 

2,107,476  24 

889,475  95 

25  00 

1,000  00 

1,011  15 

153  76 

10,296  45 

13,426  55 

1,661  67 

148  51 

275  50 

17  79 

8,476  12 

20,623  39 

132,179  55 

2,143,145  36 

1  77 

8,731,929  67* 

6,938,340  55 

64,816,167  00 
305,420  66 

170,447  73 

2,687  05 

6,728  29 

49  89 

117,659  90 

983  68 

263  22 

3,017  46 
1  35 

408, 150  90 

2  35 

8,771  18 

71 

21,291  73 

123  25 

8,092  28 

111.472  46 

990,233  27 

93,763  30 

15  58 

211,185  07 

56,398  89 

263,837  54 

151,589  77 

211,463  87 

232  99 

56,631  88 

264,304  16 

151  29 

1,028  10 

20.660  65 

227,506  14 

2,914  65 

2,429,120.418  50 

2,429,671,591  88 

123,573  64 

22  63 

15,838  96 
585  79 

490,337  38 

61,070,919  37t 

61,106,745  22 

65 

65 

96  40 
21,142  51 

16,844  62 

113  94 

554  88 

6,867  61 

25,183  52 

178,264  13 

10 

28,364  75 

48.248  51 

5.950  79 

951.696  90 

1.074.932  70 

1,592  31 

604,016  21 

1,086,438  26 

118  47 

448  34 
27,481  37 

641,252  75 

4,329,864  94 

37  00 

2,107,476  24 

S    2,153,879  03 

$    482,079  14 

S    862,525  42 

S    69,802,849  04 

1  133,282,939  73 

$2,436,811,484  26 

$  2,570,094,423  99 

•Department  of  Finance— Bullion  and  Coinage,  $8,731,929.67. 
tPost  Office  Department— Postal  Revenue,  $61,070,919.37. 


PUBLIC  ACCOUNTS:   PART  II 
SUMMARIZED  STATEMENT  OF  APPROPRIATIONS,  EXPENDITURES, 


Department 


Appropriations 


Ordinary 


Special 


A 
AA 

B 
BB 

C 
CC 

D 

E 

F 

G 

H 

I 

J 

K 
KK 

L 
LL 

M 

N 

O 

P 

Q 

R 

S 

T 

U 

V 

w 

X 
Y 
Z 

zz 


z 
z 
z 

CC 


X 

z 

CC 
K 

CC 

A 

CC 
K 

KK 

L 
LL 

Z 

CC 
CC 

K 


Agriculture 

Auditor  General's  Office 

Chief  Electoral  Officer 

Civil  Service  Commission 

External  Affairs 

Finance 

Fisheries 

Governor  General  and  Lieutenant-Governors. 

Insurance 

Justice 

Labour 

Legislation 

Mines  and  Resources 

Munitions  and  Supply 

National  Defence — Army  Services 

— Naval  Services 

— Air  Services 

National  Revenue 

National  War  Services 

Pensions  and  National  Health 

Post  Office 

Prime  Minister's  Office 

Privy  Council  Office 

Public  Archives 

Public  Printing  and  Stationery 

Public  Works 

Royal  Canadian  Mounted  Police 

Secretary  of  State , . . . 

Soldier  Settlement  of  Canada 

Ilyade  and  Commerce 

Transport 

Canadian  Mutual  Aid  Board 


Total  Expenditures. 


DEPARTMENTAL   WORKING  CAPITAL  ADVANCES 

Public  Printing  and  Stationery 


LOANS  AND   ADVANCES 

To  Railway  and  Steamship  Companies — 

Transport 

Transport — War  (U.K.  Financing) 

Transport — War 

To  Foreign  Exchange  Control  Board — 

Finance — War  (Section  3) 

To  Sundry  Government  Agencies — 
Departmental: 

Soldier  Settlement  of  Canada 

Transport 

Crown  Companies: 

Finance — War 

Munitions  and  Supply — War 

To  Provincial  and  Municipal  Governments — 

Finance 

To  United  Kingdom  and  Other  Governments — 

Agriculture — War  (Section  3) 

Finance — War  (Section  3) 

Munitions  and  Supply — War  (Section  3) 

National  Defence — War  (Section  3) 

Army  Services 

Naval  Services 

Air  Services 

Transport — War  (Section  3) 

Miscellaneous — 

Finance 

Finance — War 

INVESTMENTS 

Munitions  and   Supply — War 


War  Appropriation — unallotted  balance . 
Grand  Total 


120,774 

674 

88 

981 

2,451 

565,350 

2,321 

234 

184 

6,000 

43,750 

2,710 

21,681 

693,874 

,337,950 

383,658 

953,044 

18,418 

16,669 

75, 630 

50,559 

94 

1,687 

130 

237 

20,512 

11,178 

1,455 

1,908 

20,256 

141,563 

912,603 


,131  50 
,848  00 
,587  39 
, 103  96 
,027  22 
,432  08 
527  10 
411  48 
660  00 
243  35 
905  34 
789  36 
773  87 
482  15 
,723  70 
,356  48 
126  00 
,672  98 
620  83 
,267  10 
932  17 
295  92 
423  67 
986  00 
461  68 
311  11 
493  23 
272  00 
005  31 
227  00 
159  29 
220  34* 


1 

409 

1 


17 


12 


,841, 

347, 

88, 

455, 

,531, 

,882, 

,696, 

222, 

183, 

,472, 

,716, 

,639, 

,588, 

,179, 

42, 

13, 

12, 

,720, 

547, 

,841, 

,485, 

64, 

79, 

123, 

234, 

,280, 

,677, 

831, 

836, 

,084, 

,658, 


402  94 
589  21 
127  73 
917  83 
723  29 
072  64 
035  00 
041  99 
131  65 
034  44 
964  47 
835  67 
573  36 
260  26 
655  75 
067  48 
450  00 
659  30 
158  18 
362  66 
008  65 
682  84 
800  02 
734  82 
761  56 
674  07 
804  47 
371  01 
944  93 
981  78 
931  90 


5,408,637,477  61 


1,300,000  00 


18,420,676  86 

2,111,726  13 

21,471,251  00 

185,000,000  00 


630,380,759  90 


177, 

,810, 
,892, 


000  00 
913  48 


584  50 
412  92 


1,639,806  67 


186,232  24 


186,232  24 


243, 
082, 
781, 


870  63 
840  84 
500  93 


6 

8 

226 


698, 

302, 

297, 

97, 


071  45 
430  69 
333  19 
811  48 


2, 
5,621,812  10 


,088, 
5, 


027  00 
000  00 


921,730  00 


574,187,495  44 
58,393,093  06 


2,747,768  91 


37,188,542  13 


48, 116  00 


85,644  42 
96,'63i  47 


77,372  11 


37,496,307  03 


$6,041,218,066  11 


$    633,128,528  81       $    37,496,307  03 


*  An  amount  of  $1,000,000,000  was  appropriated  under  the  War  Appropriation  (United  Nations  Mutual  Aid)  Act,  c.  17,  1943 
and  the  unexpended  balance  of  $87,396,779.66  is  available  for  expenditure  in  1944-45. 

Certified  correct. 

B.  G.  MoINTYRE, 

Comptroller  of  the  Treasury. 


PUBLIC  ACCOUNTS:   PART  II 
ETC.,  BY  DEPARTMENTS  FOR  THE  YEAR  ENDED  MARCH  31,  1944 


ExnenfUt.iirfi.s 

Lapsed 

^'    

War 

Government 

Owned 
Enterprises 

Capital 
Accounts 

Write  Down 
of  Assets  and 
Other  Charges 

Tot&l 

64,292,780  62 

110,322,725  69 

543,283  85 

88,127  73 

952,251  07 

2,171,531  91 

563.347,468  83 

1,978,445  27 

222,041  99 

183,131  65 

5,549,473  79 

38,441,047  23 

2,662,435  67 

20,118,920  93 

689,940,354  94 

1,328,847  454  41 

369,569,080  87 

930,678,257  03 

17,724,421  65 

15,734,128  87 

72,793,440  53 

48,765,538  30 

86,000  91 

924,309  85 

123,734  82 

234,761  56 

18,824,742  63 

10,945,094  43 

1,194,897  62 

1,448,537  45 

19,267,939  56 

135,966,637  89 

912,603,220  34 

10.451,405  81 

195,694  64 

131,504  15 

459  66 

496,333  24 

28,852  89 

639,808  62 

279,495  31 

128,460,804  19 

25,004,592  00 

2,002,963  25 

234,293  37 

343,081  83 

12,369  49 

1,528  35 

77,439  35 

450,769  56 

19,638,438  34 

5,309,858  11 

22,600  00 

48,353  69 

9,404,869  05 

28,847  05 

1,562,852  94 

687,761,094  68 

3,934,127  21 

1,328,804,798  66 

9,103,269  29 

369,556,013  39 

14,089,275  61 

930,665,807  03 

22,365,868  97 

3,762  35 

694,251  33 

15,186,970  69 

935,491  96 

17,952,083  87 

2,836,820  57 

1,794,393  87 

21,318  07 

8.295  01 

844,569  83 

763,053  82 

7,251  18 

2,700  12 

6.466,696  45 

1,687,568  48 

4,267,289  96 

233,398  80 

363,526  61 

260,374  38 

58,207  21 

553,385  31 

459,467  86 

12,182,957  78 

988,287  44 

76,541,185  86 
912,603,220  34 

1,306,961  21 

2,621,978  38 

37,837,580  54 

5,596,521  40. 

4,587,023,093  85 

1,306,961  21 

2,621,978  38 

63,424,404  90 

5,322,253,505  27 
1,019,742  21 

18,420,676  86 

2,111,726  13 

'  20,601,753  06 

185,000,000  00 

1,639,806  67 
153,940  10 

13,810,584  50 
50,892,412  92 

186,232  24 

13,243,870  63 
9,082,840  84 
2,781,500  93 

6,698.071  45 

8,302,430  69 

226,297,333  19 

97,811  48 

921.730  00 
5,000  00 

5,521,812  10 

86,383,972  34 

1,019,742  21 

280,257  79 

18,420,676  86 

2,111,726  13 

20,661,753  06 

809.497  94 

185,000,000  00 

5.058,193  33 

153,940  10 

23,973  38 

13,810,584  50 

50,892,412  92 

13,243,870  63 

9,082,840  84 

2,781,500  93 

6.698,071  45 

8,302,430  69 

226,297,333  19 

97,811  48 

1.166.297  00 

5,000  00 

5,521.812  10 

545.526,890  13 

18,674.616  96 

566,849,276  00 

7.338.219  44 

68.393.093  06 

1  5.132.549,983  98 

$      19,881,578  17 

$  2,621,978  38 

$  63,424,404  90 

$  5,889.102,781  27 

$        152,115.284  84 

The  accounts  of  Expenditure,  which  are  associated  with  the  foregoing  Statement,  have  been  examined  under  my  direction, 
and  subject  to  the  relative  observations  in  my  report  to  the  House  of  Commons  made  in  accordance  with  the  provisions  of  the 
Consolidated  Revenue  and  Audit  Act.  1931, 1  certify  as  the  result  of  my  audit  that  the  Statement  is  correct. 


WATSON  SELLAR, 

Auditor  General. 


19069— 10-A 


10 


PUBLIC  ACCOUNTS:  PART  11 


SUMMARIZED  STATEMENT  OF  WAR  EXPENDITURES 
TO  CLOSE  OF  FISCAL  YEAR  1943-44 


A 
AA 

B 
BB 

C 
CO 

D 

G 

H 

I 

J 

K 
KK 

L 
LL 

M 

N 

O 

P 

Q 

R 

S 

u 

V 

w 

X 
Y 
Z 
ZZ 


Agriculture 

Auditor  General's  Office 

Chief  Electoral  Officer 

Civil  Service  Commission 

External  Affairs 

Finance 

Fisheries 

Justice 

Labour 

Legislation 

Mines  and  Resources 

Munitions  and  Supply 

National  Defence — Army  Services 
— Naval  Services 
— Air  Services. . . 

National  Revenue 

National  War  Services 

Pensions  and  National  Health , 

Poet  Office ■ 

Prime  Minister's  Office 

Privy  Council  Office 

Public  Archives 

Pubhc  Works 

Royal  Canadian  Mounted  Police. . 

Secretary  of  State 

Soldier  Settlement  of  Canada 

Trade  and  Commerce 

Transport 

Canadian  Mutual  Aid  Board 

Total 


112,113 

560 

5 

1,292 

1,776 

,231,678 

538 

270 

44,565 

22 

16,379 

,576,209 

,299,720 

801,244 

,107,878 

17 

29,374 

41,783 

1,285 

47 

2,385 

3 

23,000 

14,863 

836 

86 

23,157 

88,641 

912,603 


,430  27 
,384  08 
,475  00 
,372  16 
,248  10 
,038  38 
,392  96 
,586  49 
,068  99 
,600  00 
,172  46 
,141  18 
,993  98 
,013  78 
,487  47 
,971  85 
,944  66 
,505  11 
,354  13 
,991  67 
,429  33 
,460  00 
,201  16 
, 109  73 
,787  24 
,097  86 
,221  17 
,138  97 
,220  34 


$  10,332,340,838  52 


The  above  departmental  totals  represent  the  cumulative  War  expenditures  after  applying 
(a)  refunds  of  Previous  Years'  War  Expenditures  received  to  the  close  of  1943-44,  [h)  items 
classified  as  War  Revenues  in  1940-41  and  1941-42,  and  (c)  items  classified  as  Miscellaneous 
War  Revenues  and  Sale  of  Surplus  War  Assets  in  1943-44.  They  do  not  include  outstanding 
loans  and  advances  made  under  authority  of  the  various  War  Appropriation  Acts  and  the  War 
Appropriation  (United  Kingdom  Financing)  Act,  1942,  to  Government-owned  companies,  private 
companies  and  Allied  Governments. 

A  distribution  by  projects  of  the  amount  shown  for  each  department  precedes  the  details 
of  War  expenditures  in  each  departmental  section  hereof.  Details  of  previous  years'  expendi- 
tures and  credits  by  fiscal  years  will  be  found  in  the  Annual  Reports  of  the  Auditor  General 
for  1940  to  1942  inclusive,  and  in  Public  Accounts,  1943. 


1943-44 


PUBLIC  ACCOUNTS 


PART  II 
A 


DEPARTMENT  OF  AGRICULTURE 


Details  of 
REVENUES  AND  EXPENDITURES 


Details  of 
OPEN  ACCOUNTS 


19059—1 


A— 2  PUBLIC  ACCOUNTS:  PART  II 


DEPARTMENT   OF  AGRICULTURE 


GENERAL   SUMMARY 
BY  DOMINION   BALANCE   SHEET  ACCOUNTS 

Revenues   and  Expenditures 

Expenditures —  Revenues — 

[8b]  Consolidated  Deficit  Account:  [8b]  Consolidated  Deficit  Account: 

Ordinary    8,841,402  94  Ordinary    ' 889,475  95 

Special    37,188,542  13  Special  Receipts   2,031,287  36 

War     64,292,780  62 

$110,322,725  69  '  $    2,920,763  31 


Receipts   and   Disbursements — Open   Accounts 
\ 

[3]  Loans  and  Advances 13,243,870  63            [9]  Floating  Debt   (Dr.)  212,124  02 

[10]  Deposit  and  Trust  Accounts....  4,805  11 

[12]  Deferred    Credits    20,506  80 

[13]  Sundry  Suspense  Accounts 22,797  82 

$  13^43,870  63                                                                   (Dr.)$  164,014  29 

Note. — Where  there  have  been  both  receipts  and  disbursements  affecting  the  above  accounts,  the  net  amount  onlj' 
is  shown.     For  details  see  page  A — 71. 


REVENUES 


Comparative   Summary 

Ordinary  Revenue—  1943-44  1942-43 

A    Return  on  Investments 1,158  77  45  87 

B    Privileges,  Licences  and  Permits 199,243  45  181,926  02 

C    Proceeds  from  Sales 404.343  38  324,854  03 

D    Services  and  Service  Fees 268,064  81  249,312  09 

E    Premium,  Discount  and  Exchange 42  63 

F    Refunds  of  Expenditures 5.255  66  10,23151 

G    Miscellaneous    11.367  25  10,280  94 


Total  Ordinary   889,475  95  776,650  46 

Special  Receipts — 

H    Refunds  of  Previous  Years'  Special  Expenditures 117,257  95  145,530  33 

I     Refunds  of  Previous  Years'  War  Expenditures 1,914,029  41  1,889,666  79 


Grand  Total  $2,920,763  31        $2,811,847  58 


DEPARTMENT   OF  AGRICULTURE  A— 3 

Details 

Ordinary  Revenue — 

A    Return   on  Investments:    Miscellaneous  interest  charges  on  sales  of  land   under  the  Prairie 

Farm  Rehabilitation  Act 1,158  77 

B  Privileges,  Licences  and  Permits:  Registration  and  licence  fees,  $45,540.58,  were  collected  under 
authority  of  various  Acts  administered  by  the  Department.  Rentals  from  employees  occupying 
dwellings  on  Experimental  Farms,  $30,758.40;  rentals  of  irrigated  lands,  $1,077.46,  community 
pasture  fees,  $110,871.29,  water  charges,  $10,079.22,  hay  permits,  $846.50,  and  grazing  fees,  $70, 
are  charges  levied  under  authority  of  the  Prairie  Farm  Rehabilitation  Act 199,243  45 

C  Proceeds  from  Sales:  Experimental  Farms  live  stock  and  produce,  $327,681.43,  land,  $973.50;  live 
stock  originally  purchased  under  policies  administered  by  the  Production  Service.  $33,891.08; 
live  stock  and  produce  under  the  Prairie  Farm  Rehabilitation  Act,  $21,336.55;  irrigated  land, 
$6,164.62;  other  live  stock  and  produce.  $5,623.24;  salvaged  material,  $2,033.33;  tags  and  labels, 
$824.03;  miscellaneous,  $5,815.60,  of  which  amount  $5,000  is  the  first  instalment  on  the  sale  of 
the  Experimental  Farm  Station  at  Rosthern,  Sask.  (P.C.  5/7263  of  Sept.  17,  1943) 404,343  38 

D  Ser\iccs  and  Service  Fees:  Race  Track  Supervision — difference  between  receipts  and  expenses, 
$3,320.26;  inspection  fees,  $229,659.22;  fumigation  fees,  $1,201.38;  record  of  performance  fees, 
$25,612.38;  grain  cleaning,  $4,523.61;  rental  of  equipment,  $2,404.76;  breeding  fees,  $1,091.58; 
labour  charges,  $251.62 268,064  8i 

Race  Track  Supervision:  Section  235  of  the  Criminal  Code  provides  for  the  appointment 
by  the  Minister  of  Agriculture  of  an  officer  to  approve  of  the  type  of  pari-mutuel  machines 
u.sed,  to  supervise  the  operations  of  the  machines,  and  to  enforce  the  provisions  of  the  Code 
relating  to  race-track  betting;  tlip  expense  incident  to  such  supervision  to  be  borne  by  the 
sponsoring  racing  association.  Expenses  are  provided  for  by  daily  fees  levied  against  race- 
track meetings.  From  the  revenue  so  obtained,  costs  of  supervision  are  paid.  In  the  Province 
of  Quebec  civilian  supervisors  are  employed,  while  in  other  provinces  officers  of  the  Royal 
Canadian  Mounted  Police  perform  this  function.  Payments  to  the  Royal  Canadian  Mounted 
Police,  with  the  exception  of  out-of-pocket  expenses  arising  in  connection  with  this  activity, 
are  deposited  to  the  Royal  Canadian  Mounted  Police  Benefit  Fund  under  authority  of  the 
Royal  Canadian  Mounted  Police  Act. 

Inspection  Fees:  Fruit  car  grading  and  inspection  fees  are  collected  under  authority  of  the 
Fruit,  Vegetables  and  Honey  Act;  egg  inspection  fees,  dressed  poultry  inspection  fees,  fur 
grading  and  inspection  fees,  imder  the  Live  Stock  and  Live  Stock  Products  Act;  field  inspec- 
tion fees,  seed  testing  and  inspection  fees,  etc.,  under  the  Seeds  Act.  Inspections  are  required 
to  be  made  under  the  Animal  Contagious  Diseases  Act  and  the  Meat  and  Canned  Foods  Act. 

Fumigation  Fees:  All  charges  in  connection  with  the  treatment  of  nursery  stock  entering 
Canada,  which  is  found  to  be  infected,  are  recovered  from  the  importer  under  authority  of  the 
Destructive  Insect  and  Pest  Act.  Under  the  Animal  Contagious  Diseases  Act,  merchandise 
imported  in  hay,  straw,  or  other  raw  product  of  the  soil  must  be  disinfected  before  entry. 
When  fumigated  at  a  Canadian  fumigation  station,  fees  are  collected  by  ministerial  authority. 

Record  of  Performance  Fees:  Under  regulations  issued  by  the  Department,  tests  are  con- 
ducted to  determine  the  butter  fat  content  of  milk  and  the  total  milk  production  of  individual 
pure-bred  cows ;  an  annual  fee  of  $5  per  herd  is  charged.  Regulations  also  exist  governing  the 
recording  of  egg  production  under  the  supervision  of  departmental  officers;  fees  are  levied 
according  to  the  number  of  birds  entered  under  the  plan. 

E    Premium,  Discount  and  Exchange 42  63 

F    Refunds  of  Expenditure /  5,255  66 

This  item  includes  $2,557.07  representing  receipts  from  sale  of  236  hog  scales  purchased 
under  authority  of  P.C.  5/2814  of  April  7,  1943. 

G    Miscellaneous:  Fines  and  forfeitures,  $1,916.80;  livery  charges,  $9,180.17;  sundries,  $27028 11,367  25 

Fines  and  forfeitures  consist  of  penalties  imposed  for  infractions  of  various  acts  administered 
by  the  Department.  Livery  charges  represent  refunds  from  the  several  provinces  to  cover 
transportation  costs  of  veterinary  inspectors  engaged  in  bovine  tuberculosis  tests. 


Total  Ordinary    889,475  95 

Special  Receipts — 

H  Refunds  of  Previous  Years'  Special  Expenditures:  Assistance  to  encourage  the  improvement  of 
Cheese  and  Cheese  Factories,  $513.22;  Direct  Relief  Agreements,  $158.60;  Feed  and  Fodder 
Agreements,  $26.78;   Re-establishment  of  Settlers,  $15,769.15;   Prairie  Farm  Rehabilitation, 

$8,690.41 ;  Prairie  Farm  Assistance,  $110.43;  Wheat  Acreage  Reduction,  $91,989.36 117,257  95 

Wheat  Acreage  Reduction  receipts  for  the  most  part  are  recoveries  of  overpayments  on 
information  received  subsequent  to  date  of  payment. 

19059— li 


A-4 


PUBLIC  ACCOUNTS:  PART  II 


Refunds  of  Previous  Years'  War  Expenditures:  Dehydration  of  Vegetables — 1941,  $29,767.44, 
1942,  $547,272.81;  Sheep  Raising  Program,  $1,030.42;'  Reserve  Stock  of  feed  grains  "Plan  A", 
$12,515.64;  Fertilizers  and  Pesticides  Administrator,  $49.85;  Purchase  of  Argentine  rape  seed 
and  sunflower  seed,  1943,  $9,235.21;  Joint  Seed  Program,  1942,  $5,233.11;  Purchase  of  alfalfa 
seed,  $1,712.05;  Purchase  of  Red  and  Alsike  clover  seed,  $2,116.20;  Nova  Scotia  Apple  Agree- 
ment, 1942,  $42,281.76;  disposal  of  no-grade  egg  powder,  $9,26823;  Dehydrated  agricultural 
products,  $1,212,135.61;  Prairie  Farm  Income,  $4,670.90;  Etrich  Flax  Tow  Scutching  Machines, 
$20,750;  Installation  of  Experimental  Refrigeration,  $335.54;  Purchase  of  fibre  flax  seed, 
$820.50;  Purchase  of  Royal  flax  seed,  $731.32;  Vanhauwaert  Turbine  Tow  Scutching 
Machines,  $13,805.33;  Ontario  Apple  Agreement,  1940,  $292.60;  Subsidy  on  Export  Eggs,  $4.89  1,914,029  41 

These  amounts  include  proceeds  from  sales  resulting  from  the  various  programs  pertaining 
to  the  War  activities  of  the  Department. 


Grand  Total  , $2,920,763  31 


Certified  Correct. 


H.  BARTON, 

Deputy  Minister. 


APPROPRIATIONS   AND   EXPENDITURES 


Coifiparative  Summary 

1943-44  1943-44'                    1942^3 

Appropriations  Expenditures        Appropriations 

Annual    Appropriation    Acts 45,734,555  00  43,436,297  90          41,803,516  00 

Continuing  Statutory  Provisions 2,593,647  17  2,593,647  17              268,047  31 

'Transferred  from  annual  appropriations  of 

the   Depar^bent   of   Finance 9,314  03 


Allotted  from    the   W^ar   Appropriation.. 


48,328,202  17 
72,445,929  33 


46,029,945  07 
64,292,780  62 


42,080,877  34 
23,119,102  16 


1942-43 

Expenditures 

38,181,315  31 
268,047  31 

9,314  03 

38,458,676  65 
19,980,219  33 


Total    $120,774,131  50        $110,322,725  69        $65,199,979  50        $58,438,895  9i5 


See 
Page 

No,  (of 
Vote 

1^-6 
A-6 

Stat. 
Stat. 

A-6 

A-6 
A-6 
A-6 

1 
2 
3 
4 

A-7 
A-7 
A-8 

A-8 

A-9 
A-9 

5 
6 

71 
446/ 

415/ 

9 

101 

Services 


Appropriations 


A-10 


A-11 
A.-11 

A-12 


ADMINISTRATION  SERVICE 

Salary  of  Minister— Salaries  Act.  c.  182,  R.S..  .  10,000  00 
Motor  Car  Allowance  to  Minister — Appropria- 
tion Act  No.  5,  c.  61,  1931 2,000  00 

Departmental  Administration 130,406  00 

Publicity  and  Extension  Division 107,&76  00 

Advisory  Committee  on  Agricultural  Services .  .  1 ,  680  00 

Contributions  to  Empire  Bureaux 36 ,  407  00 

SCIENCE   SERVICE 

Science  Service  Administration 26, 164  00 

Animal  and  Poultry  Pathology 147,300  00 

Bacteriology  and  Dairy  Research 44 ,  088  00 

Botany  and  Plant  Pathology 316, 109  00 

Agricultural  Chemistry 102.881  00 

Entomologv 488,847  00 

447/ 

111   Plant  Protection 290,591  00 

448/ 

^  EXPERIMENTAL  FARMS  SERVICE 

12     Experimental  Farms  Administration 59,480  00 

13\  Central  Experimental  Farm 619,360  00 

449/ 
14\  Branch  Farms  and  Stations    and    Illustration 

450/       Stations 1,434.214  00 


Expenditures 


10,000  00 

2,000  00 
116,390  83 
104,954  59 

1,487  20 
33,440  07 


22,066  63 

144,181  42 

42,594  46 

312,964  63 

95,966  87 
481,560  64 

282,096  11 


58,731  15 
613,497  91 


1,409,265  07 


Lapsed 


14,015  17 

2,921  41 

192  80 

2,966  93 


4,097  37 
3,118  58 

1.493  54 

3,144  37 

6,914  13 
7,286  36 

8.494  89 


748  85 
5,862  09 


24,948  93 


DEPARTMENT   OF   AGRICULTURE  .  A— 5 

See      No.  of 
PaRG      Vote  Services  Appropriations  Expenditures  Lapsed 

PRODUCTION    SERVICE 

A-16         15     Production  Service  Administration 36,645  00  31,842  84  4,802  16 

Health  of  Animals — 
A-16         16         Administration   of  Animal  Contagious  Dis- 
eases Act  and  Meat  and  Canned  Foods  Act     1 ,  81 8 ,  000  00        1 ,  723 ,  884  70  94 , 1 15  30 

A-19         17         Compensation  for  animals  slaughtered 375,468  00  359,01197  16,456  03 

A-19  451  Payment  of  compensation  to  owners  of  ani- 
mals affected  with  diseases  coming  under 
the  operation  of  the  Animal  Contagious 
Diseases  Act,  which  have  died  or  have  been 
slaughtered  under  circumstances  unprovid- 
ed for  under  the  above  Act  and  Regulations 
thereunder,  in  the  amounts  detailed  in  the 

Estimates 728  00  728  00 

A-20        181   Live  St6ck  and  Poultry 759,992  00  652, 151  11  107,840  89 

452/ 
A-21         19     Plant  Products— Seeds,  Feeds,  Fertilizers,  In- 
secticides and  Fungicides  Control,  including 
grant  of  $18,900  to  Canadian  Seed  Growers' 

Association 535,785  00  518,440  23  17,344  77 

A-22         20     Grants  to  Fairs  and  Exhibitions,  in  the  amounts 

detailed  in  the  Estimates 65,000  00  65,000  00 

A-23        21     Grants  to  Agricultural  Organizations,  in  the 

amounts  detailed  in  the  Estimates 33 ,  500  00  32 ,  500  00  1 ,  000  00 

MARKETING  SERVICE 

A-23        22\  Marketing  Service  Administration 103,589  00  98,354  74  5,234  26 

416/ 

A-23        23     Agricultural  Economics 95,758  00  89,700  48  6,057  52 

A-24        24\  Dairy  Products 387,289  00  375,246  83  12,042  17 

417| 
A-25        25 1   Subsidies  for  Cold  Storage  Warehouses  under 
418!-       the  Cold  Storage  Act,  and  Grants,  in  the 

453 1       amounts  detailed  in  the  Estimates 178,720  00  46,936  72  131 ,783  2» 

A-26         261   Fruit,    Vegetable    and    Maple    Products    and 
419}^       Honey,  including  Grant  of  $5,000  to  Canadian 

454J       Horticultural  Council 543,220  00  530,084  44  13, 135  56 

A-27        27    Live  Stock  and  Live  Stock  Products 564,458  00  557,608  17  6,849  85 

A-28  28  Marketing  of  Agricultural  Products,  including 
temporary  appointments  that  may  be  re- 
quired to  be  made,  notwithstanding  anything 
contained  in  the  Civil  Service  Act,  the  amount 
available  for  such  appointments  not  to  exceed 
$13,000 25,000  00  24,715  13  284  87 

SUPERANNUATION  AND  RETIREMENT  BENEFITS 

A-28      Stat.  Gratuities  to  families  of  deceased  employees, 

Civil  Service  Act,  c.  22,  R.S 4,00000  4,000  00 

Total  Ordinary 9,344,555  00        8,841,402  94  503,152  06 

SPECI.\L 
A-28        29     Prairie   Farm   Rehabilitation   Act  and   Water 

Storage 2,000,000  00         1,811,305  27  188,694  73 

A-31      Stat.  Prairie  Farm  As.sistance  Act,  c.  50,  1939 2,577,647  17         2,577  647  17 

A-31         30     Prairie  Farm  Assistance  Act— Administration .  .         250,000  00  216,777  47  33,222  53 

A-32        311  Wheat  Acreage  Reduction  Payments;  for  ad- 
455/       ministration   expenses   in    connection   there- 
with, and  for  temporary  appointments  that 

may  be  required  nothwithstanding  anything 

contained  in  the  Civil  Service  Act 32,081 ,000  00      30,950,345  72         1 ,  130,654  28 

A-55        32    Assistance  to  encourage  the  improvement  of 

Cheese  and  Cheese  Factories 1 ,  875 ,  000  00         1 ,  598 ,  869  26  276 , 1 30  74 

A-55       456     Agricultural  Research,  in  co-operation  with  the 

National  Research  Council  and  subject  to  the 

approval  of  the  Governor-in-Council 200,000  00  33,597  24  '  166,402  76 

Total  Special 38,983,647  17      37,188,542  13         1,795,105  04 

Total  War  (Details  on  page  A-56) 72 ,  445 ,  929  33      64 ,  292 ,  780  62        8 ,  153 ,  148  71 

Grand  Total $120,774,131  50    $110,322,725  69    $10,451 ,405  81 


A-4» 


PUBLIC  ACCOUNTS:   PART  II 
ADMINISTRATION  SERVICE 


Salary  of  Minister,  Hon.  J.  G.  Gardiner,  Salaries  Act,  c.   182,  R.S $  10,000  00 

Motor  Car  Allowance  to  Minister,  Appropriation  Act  No.  5,  c.  61,  1931 $     2,000  00 


Vote   1      Depitrtmental  Administration  Estimates 

A    Salaries     98,920  00 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 7,446  00 

C    Equipment   4,740  00 

D     Miscellaneous    300  00 

E     Printing  and  Stationery 9,000  00 

F    Telephones,  Telegrams  and  Postage 3,000  00 

G    Travelling  Expenses   7,000  00 


Allotments 

Expenditures 

98,120  00 

90,433  58 

8,246  00 

8,198  47 

4,740  00 

4,537  32 

300  00 

204  51 

9,000  00 

5,179  57 

3,000  00 

1,941  10 

7,000  00 

5,896  28 

$   130,406  00        $   130,406  00       $   116,390  83 


As  of  March  31,  1944,  there  were  59  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets):  G.  S.  H.  Barton,  Deputy  Minister,  $10,000;  J.  G.  Bouchard,  Assistant  Deputy 
Minister,  .$4,800;  W.  C.  M.  Beckstead,  $2,400  (Oct.  1);  D.  L.  Burgess,  $3,720;  I.  J.  Cummings,  $3,720;  B.  M. 
Deachman,  $2,400,  secretarial  allowance  $600  (Nov.  17) ;  S.  R.  N.  Hodgins.  $4,800;  A.  L.  Shaw,  $2,700;  E.  F. 
■   Steele,  $4,020;  G.  A.  Traill,  $2^,400. 

As  of  March  31,  1944,  there  were  2  employees  receiving  war  duties  supplements. 
G    Travelling  expenses  in  excess  of  $300  were  paid  to:  Hon.  J.  G.  Gardiner,  $3,645.74;  G.  S.  H.  Barton, 
L  G.  Bouchard,  $509.84;  C.  V.  Parker,  $633.17. 


\ 
'Vote     2     Publicity  and  Extension  Division 

A    Salaries    

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items. 

,C    Express,  Freight  and  Cartage 

D    Printing  and  Stationery 

E    Supplies  and  Materials 

F    Telephones,  Telegrams  and  Postage 

G    Travelling  Expenses   


As  of  March  31,  1944,  there  were  40  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets):  G.  J.  Fixter,  $2,520  (May  1);  F.  James,  $3,720;  R.  B.  W.  Marven,  $2,820; 
J.  S.  McGiffin,  $2,880;  F.  C.  Nunnick,  $4,320. 

Wages  of  labourers  and  casual  employees  amounted  to  $8,243.13. 
G    Travelling  expenses  in  excess  of  $300  were  paid  to:  L.  Cummings,  $1,016.37;  R.  B.  W.  Marven,  $650.23; 
C.  L.  Moxley,  $682.10;  F.  C.  Nunnick,  $1,323.96;  A.  Potvin,  $750.02. 


Estimates 

Allotments 

Expenditures 

75,590  00 

70,090  00 

68,763  02 

8,986  00 

8,986  00 

8,471  96 

3,500  00 

3,200  00 

3,067  13 

10,000  00 

10.000  00 

9,574  14 

2,500  00 

8,200  00 

8,104  38 

2,800  00 

2,600  00 

2,298  01 

4,500  00 

4,800  00 

4,675  95 

$    107,876  00 

$    107,876  00 

$ 

104,954  59 

Vote   3      Advisory  Committee  on  Agricultural  Services 

Miscellaneous  Services,  including  Travelling  Expenses 


Vote  4      Contributions  to  Empire  Bureaux 

Farnham  House  Laboratory 

Imperial  Agricultural  Bureaux  

Imperial  Bureau  of  Entomology 

Imperial  Bureau  of  Mycology 


Estimate 
.$       1,680  00 

Allotment 
$       1,680  00 

Expenditures 
$       1,487  20 

Estimates 

6,083  33 

22,050  33 

5,353  34 

2,920  00 

Allotments 

6,083  33 

22,050  33 

5,353  34 

2,920  00 

• 

Expenditures 

5,587  50 

20,253  57 

4,917  00 

2,682  00 

$     36,407  00 

$     36,407  00 

$     33,440  07 

DEPARTMENT   OF  AGRICULTURE  A— 7 

The  annual  contributions  agreed  upon  by  the  1936  conference  expired  with  the  fiscal  year  ended  March  ■31, 
1942.  The  conference  recommended  that,  should  it  be  proved  impracticable  to  assemble  the  next  conference 
before  the  autumn  of  1941,  the  existing  scale  of  contributions  would  be  maintained,  pending  the  calling  of  a 
conference  when  circumstances  permit.  The  payments,  therefore,  represent  Canada's  usual  contributions  as 
follows:  Farnham  House  Laboratory,  £1,250;  Iijiperial  Agricultural  Bureaux,  £3,875,  plus  £656  additional  for 
potato  research ;' Imperial  Bureau  of  Entomology,  £1,100;  Imperial  Bureau  of  Mycology,  £600. 

The  difference  between  the  amounts  voted  and  those  expended  is  due  to  the  fact  that  the  Estimates  were 
based  on  the  par  rate  of  exchange,  viz.  $4.86f.    The  official  rate  is  $4.47. 


SCIENCE  SERVICE 
Vole  5      Science  Service  Administration  Estimates 


A    Salaries    20,985  00 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 1,328  00 

C    Co-operative    Investigations 1,800  00 

D    Printing  and  Stationery 1,000  00 

E    Supplies    and    Materials 26  00 

F    Telephones,  Telegrams  and  Postage 125  00 

G    Travelling    Expenses 900  00 


$     26,164  00 


Allotments 

Expenditures 

20,885  00 

18.681  19 

1,328  00 

1,270  44 

1,800  00 

450  03 

1,000  00 

977  10 

26  00 

7  96 

225  00 

224  01 

900  00 

455  90 

$     26,164  00 

S 

22,066  63 

As  of  March  31,  1944,  there  were  10  employees  paid  from  this  account.     The  following  were  receiving 
salaries  at  an  annual  rat«  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets) :  T.  B.  G.  Rankin,  $2,400  (Aug.  1) ;  J.  M.  Swaine,  $6,900;  H.  L.  Trueman, 
$3,480. 
G    Travelling  expenses  in  excess  of  $300  were  paid  to:  J.  M.  Swaine,  $441.15. 


Vote   6      Animal  and   Poultry  Pathology  Estimates 


A  Salaries   and   Wages 113,765  00 

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items 10,065  00 

C  Buildings  and  Lands 1,000  00 

D  Equipment 500  00 

E  Express,  Freight  and  Cartage 400  00 

F  Miscellaneous    2,240  00 

G  Printing  and  Stationery 2,500  00 

H  Supplies  and   Materials 13,000  00 

I  Telephones,  Telegrams  and  Postage 250  00 

J  Travelling    Expenses 3,580  00 

$  147,300  00 


Allotments 

Expenditures 

104,065  00 

103,763  68 

9,265  00 

8,907  17 

1,000  00 

530  31 

3,000  00 

2,954  47 

850  00 

747  01 

2,840  00 

2,721  95 

2,500  00 

2,230  11 

18,800  00 

17,724  94 

400  00 

369  93 

4,580  00 

4,231  85 

$   147,300  00 

$   144,181  42 

As  of  March  31,  1944,  there  were  42  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets):  J.  C.  Bankier,  $2,700;  E.  W.  Bond,  $2,520;  E.  A.  B.  Bruce,  $3,120  (house 
$360);  R.  Gwatkin,  $3,300;  L.  M.  Heath,  $3,660;  H.  Konst,  $3,180;  C.  Mackie,  $2,520;  C.  W.  Mcintosh, 
$3,780;  C.  A.  Mitchell,  $4,320;  T.  Moore,  $2,700;  P.  J.  G.  Plummer,  $3,300;  W.  E.  Swales,  $3,060;  E.  A. 
Watson,  $4,920  (May  1);  C.  H.  Weaver,  $3,660;  A.  B.  Wickware,  $3,120. 

Wages  of  labourers  and  casual  employees  amounted  to  $19,774.18. 

D    Includes  the  purchase  of  1  new  car  at  a  cost  of  $1,666.21. 

J     Travelling  expenses  in  excess  of  $300  were  paid  to:  R.  Gwatkin,  $531.83;  C.  A.  Mitchell,  $431.08;  I.  W. 
Moynihan,  $302.41;  W.  E.  Swales,  $609.92;  C.  H.  Weaver,  $349.59. 
Suppliers  receiving  $5,000  or  more:  Toronto  Elevators  Limited,  $6,044.85. 


A— 8 


PUBLIC  ACCOUNTS:  PART  II 


Vote  7   (and  Vote  446,  Supplementary  Estimates)      Bacteriology  and  Dairy  Research 

Estimates  Allotments 

A    Salaries  and  Wages 36,510  00  36,740  00 

B    Cost  oi  Living  Bonus  and  Other  Pay-list  Items 1,843  00  1,893  00 

C    Equipment 755  00  605  00 

D    Express,  Freight  and  Cartage 380  00  180  00 

E    Miscellaneous    250  00  '              450  00 

F    Printing  and  Stationery '      1,000  00  400  00 

G    Supplies   1,950  00  1,950  00 

H    Telephones,  Telegrams  and  Postage 100  00  100  00 

I     Travelling  Expenses   1,300  00  1,770  00 

$     44,088  00  $     44,088  00 


Expenditures 


36,603  62 

1,889  71 

219  56 

80  65 

320  14 

239  55 

1,580  36 

75  24 

1,585  63 

$  42,594  46 

As  of  March  31,  1944,  there  were  15  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  H.  L.  Berard, 
S2,640;  E.  G.  Hood,  $3,780;  C.  K.  Johns,  $3,180,  war  duties  supplement,  $120;  A.  H.  Jones,  $2,400;  A.  G. 
Lockhead,  $4,140;  R.  H.  Thexton,  $2,520;  M.  I.  Timonin,  $2,580;  A.  H.  White,  $3,060. 

Wages  of  labourers  and  casual  employees  amounted  to  $1,887.77. 
Travelling  expenses  in  excess  of  $300  were  paid  to:  E.  G.  Hood,  $426.89. 


Vote  8  (and  Vote  415,  Further  Supplementary  Estimates)      Botany  and  Plant  Pathology 

Estimates  Allotments 

A    Salaries  and  Wages 259,734  00  255,201  56 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 16,440  00  18,409  20 

C    Equipment    5,000  00  5,51176 

D    Expre^,  Freight  and  Cartage 600  00  755  34 

E    Miscellaneous 1,500  00  1.905  60 

F    Printing  and  Stationery 6,000  00  4,293  62 

G    Rents    3,600  00  3,600  00 

H    Supplies    6,000  00  9,281  15 

I     Telephones,  Telegrams  and  Postage 1,735  00  1,650  77 

J     Travelling  Expenses   15,500  00  15,500  00 


Expenditures 


$  316,109  00       $  316,109  00 


255,201  56 

18.409  20 

5,511  76 

755  34 

1,905  60 

4,293  62 

3,400  00 

9,281  15 

1,369  61 

.  12,836  79 

$  312,964  63 

As  of  March  31,  1944,  there  were  105  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date.  The  travelling 
expenses  of  those  employees,  where  the  amount  was  in  excess  of  $300,  are  also  shown: 


Salary 
rate 

Berkeley,  G.  H $  3.240  00 

Broadfoot,  W.  C 2.880  00 

Brown,  A.  M 2,400  00 

Buckley,  A.  R.  T 2,700  00 

Chamberlain,  G.  C 3,180  00 

Conners,  I.  L 3,180  00 

Cormack,  M.  W 2,700  00 

Craigie,  J.  H 4,140  00 

Drayton,  F.  L 3,660  00 

Fitzpatrick,  R.  E 2,400  00 

Gordon,  W.  L 2.880  00 

Greaney,  F.  J 3.180  00 

Groh,  H 3,180  00 

Gussow,  H.  T 5,220  00 

Hildebrand,  A.  A 2,400  00 

Hockey,  J.  F.  D 3,180  00 

Howatt,  L.J 2,700  00 

Hurst,  R.  R 3,180  00 

Johnson,    T 2,880  00 

Jones,   W 2,400  00 

Koch,  L.  W 2,880  00 

Machacek,  J.  E 2,400  00 

*  Received  additional  compensation- 


Travelling 
expenses 

$      414  41 


Salary 
rate 


Travelling 
expenses 


MacLeod,  D.J 3,180  00 

MacRae,  R 2,700  00 

McCallum,  A.  W 2.880  00 

McLarty,  H.  R 3,660  00 

Mead,  H.  W 2,400  00 

Mounce,  1 3,180  00 

Newton,   M 3.240  00 

Newton,  W 3,180  00 

Perreault,  J.  C 2,880  00 

Peterson,  B 2,400  00 

Popp,  W 2,400  00 

Racicot,  H.N 3,180  00 

Richardson,  J.  K 2,400  00 

Russell,  R.  C 2,880  00 

Sallans,  B.  J 2,700  00 

Sanford,  G.  B 3,180  00 

*Scott,  G.  A 2,700  00 

*Senn,  H.  A 3,000  00 

Simmonds,  P 3,240  00 

524  22  Willison,  R.  S 2,880  00 

Woolliams,   G.   E 2,700  00 

-see  following  list. 


754  37 


433  55 


DEPARTMENT   OF  AGRICULTURE 


A— 9 


As  of  March  31,  1944,  there  were  4  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above   (amounts  represent  annual  rates  paid  at  that  date):   G.  A.  Scott,  $120; 
H.  A.  Senn,  $300. 
Wages  of  labourers  and  casual  employees  amounted  to  $37,050.56. 
C     Includes  the  purchase' of  1  new  car  at  a  net  cost  of  $925.81   after  deducting  an  allowance  of  $550  on 

1  used  car. 
J     The  following  employee,  whose  salary  rate  was  under  $2,400,  on  that  date,  received  travelling  expenses 
in  excess  of  $300:  J.  E.  Bier,  $56136. 


Vote  9     Agricultural  Chemistry  Estimates 

A  Salaries  and  Wages 88,140  00 

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items 5,947  00 

C  Equipment    900  00 

D  Express,  Freight  and  Cartage 550  00 

E  Miscellaneous        350  00 

F  Printing  and  Stationery 1,000  00 

G  Supplies  and  Materials 4,894  00 

H  Telephones,  Telegrams  and  Postage * 100  00 

I  Travelling  Expenses 1,000  00 


Allotments 

Expenditures 

82,385  00 

81,163  43 

7,447  00 

6,439  44 

1,400  00 

1,181  71 

■     550  00 

479  70 

550  00 

521  93 

1,000  00 

728  86 

7,894  00 

4,580  57 

200  00 

184  11 

1,455  00 

687  12 

$   102,881  00        $   102,881  00        $     95,966  87 


•As  of  March  31,  1944,  there  were  44  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation    (shown   in  brackets):    C.  E.   Allen,  $3,180    (military   leave   April   22);    H.   J.   Atkinson,  $2,820; 

A.  R.  G.  Emslie,  $2,700;  G.  R.  Giles,  $3,180  (military  leave  June  25);  H.  S.  Hammond,  $3,180   (Dec.  4); 

B.  Hedley,  $2,700  (Oct.  9);  F.  A.  Herman,  $3,300;  J.  T.     Janson,  $3,660;   F.  B.  Johnston,  $2,700;   C.  H. 
Robinson,  $4,620;  *H.  H.  Selwyn,  $2,400;  C.  J.  Watson,  $3,660;  L.  E.  S.  Wright,  $3,660. 

*  Received  additional   compensation — see  following  list. 

A.'?  of  March  31,  1944,  there  were  2  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salary  is  detailed  above  (amount  represents  annual  rate  paid  at  that  date) :  H.  H.  Selwyn,  $300. 
Wages  of  labourers  and  casual  employees  amounted  to  $5,207.92. 


Vote   10  (and  Vote  447,  Supplementary  Estimates)      Entomology 

Estimates 

A    Salaries  and  Wages 373,278  00 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 24.471  00 

C    Advertising   10,500  00 

D    Buildings  and  Lands  10,135  00 

E    Equipment    4,250  00 

F    Express,  Freight  and  Cartage. 1,910  00 

G    Miscellaneous    , 2,934  00 

H    Printing  and  Stationery 8,127  00 

I     Rents 3,801  00 

J     Supplies  and   Materials. 15,667  00 

K    Telephones  and  Telegrams 3,?24  00 

L    Travelling  Expenses   30,550  00 

$  488,847  00 


Allotments 

Expenditures 

353,423  58 

353,423  58 

27,869  94 

27,869  94 

10,500  00 

5,414  55 

11,172  91 

11,172  91 

7,085  16 

7,085  il6 

1,933  43 

1,933  43 

7,184  71 

7,184  71 

7,909  58 

6,526  45 

3,801  00 

3,342  25 

15,940  83 

15.940  83 

3,224  00 

2,864  97 

38,801  86 

38,801  86 

$  488,847  00 

$  481,560  64 

As  of  March  31,  1944,  there  were  164  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bomis  on  that  date  or  at  date  of 
separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where  the  amount  was  in 
excess  of  $300,  are  also  shown: 


19059—2 


A— 10 


PUBLIC  ACCOUNTS:  PART  II 


Salary  Travelling 

rate  expenses 

Armstrong,  T $  2,400  00 

Arnason,  A.  P 2,700  00        $      403  82 

Atwood,  C.  E 2,400  00  645  55 

Baird,  A.  B 3.660  00 

Balch,  R.  E 3,180  00  350  36 

Beall,  G 2,400  00 

Bird,  R.  D 3,180  00  454  02 

Brown,  W.  J 3,180  00 

Buckell,  E.  R 3,180  00  381  47 

Crawford,  H.  G.  M 4,320  00 

Daviault,  L.  (Jan.  1) 2.400  00  360  91 

de  Gryse,  J.  J 4,140  00  36160 

Downes,   W 2,700  00 

Dustan,  A.  G 3,180  00 

Dustan,  G.  G 2,460  00 

Farstad,  C 2,400  00  1,200  41 

Garlick,  W.  G.  P 2,700  00 

Glen,    R 2,700  00 

Glendenning,  R 2,700  00 

Gorham,  R.  P 2,700  00  542  63 

Graham,  A.  R 2,400  00 

Gray,  H.  E 3,180  00  587  84 

Gregson,  J.  D 2,400  00  414  11 

Hall,  J.  A 2,400  00 

Hammond,  G.  H 2,400  00  549  53 

Handf ord,  R.  H. 2,400  00  570  38 

Hopping,  G.  R 2,880  00 

King,  K.  M 3,660  00  794  72 

Mail,  G\A.  (Nov.  11)....     3,180  00 

*  Received  war  duties  supplement  at  the  rate  of  $240  per  annum. 
Wages  of  labourers  and  casual  employees  amounted  to  $26,973.66. 
D    Includes  $9,872  for  construction  at  Fredericton  of  a  greenhouse,  workroom,  coal  bin  and  lean-to. 
E    Includes  the  purchase  of  1  new  car  at  a  net  cost  of  $1,202.76  after  deducting  an  allowance  of  $50  on  1  used 

car. 
G    Includes  a  grant  of  $3,500  to  the  Imperial  Parasite  Service  for  exploration  in  South  America. 
L     The  following  employees,  whose  salary  rates  were  under  $2,400  on  that  date,  received  travelling  expenses 

in  excess  of  $300:  W.  R.  Allen,  $538.88;  D.  A.  Amott,  $306.98;  A.  D.  Baker,  $783,46;  A.  A.  Beaulie,  $449 j18; 

N.  R.  Brown,  $333.15;  F.  Cameron,  $476.69;  R.  Ducharme,  $483.71;  W.  B.  Fox,  $348,66;  L.  Jacobson,  $660.28; 

R.  R.  Lejuenne,  $392,49;  W.  C.  McGuffin,  $349.30;  H.  W.  Moore,  $604.46;  D.  A.  Ross,  $360.43;  D.  N.  Smith, 

$714.53;  S.  G.  Smith,  $583.75;  A.  Wilkes,  $437.33. 
Suppliers  receiving  $5,(X)0  or  more:  Lord  &  Burnham  Co.,  Ltd.,  St.  Catharines,  Ontario,  $9,956.47. 


Salary 
rate 

Maltais,  J.  B 2,400  00 

Manson,  G.  F 2.700  00 

Marshall,  J 3,060  00 

Mathers,  W.  G 2,400  00 

McDunnough.  J.  H 4,140  00 

McLaine,  L.  S.  (Aug.  1)..  4,620  00 

♦Painter,  R.  H 2,460  00 

Patterson,  N.  A 2,700  00 

Paul,  L.  C 2,400  00 

Peck,  0 2,400  00 

Fetch,  C.  E 3,180  00 

Pickett,  A.  t) 3.060  00 

Prebble,  M.  L 2,700  00 

Reeks,  W.  A 2,400  00 

Richmond,  H.  A 2,400  00 

Ross,  W.  A 3,660  00 

Seamans,  H.  L 3,660  00 

Simpson,  L.  J.  M 2,700  00 

Smith,  R.  W 2,880  00 

Spencer,  G.  J.  (Nov.  11)..  3,180  00 

Stewart,  K.  E 2,700  00 

Stirret,  G.  M 3,180  00 

Twinn,  C.  R 3,180  00 

Venables,  E.  P 2,400  00 

Walley,  G.  S 2,880  00 

Watson,  E.  B 3,180  00 

White,  R.  M 2,400  00 

Wishart,  G 2,700  00 


Travelling 
expenses 

625  43 


2,944  53 
406  81 
356  86 

387  19 

719  16 
431  54 
656  10 


946  39 


821  44 
328  31 


Vote  11    (and  Vote  448,  Supplementary  Estimates)      Plant  Protection 

Estimates 

A  Salaries  and  Wages 204,195  00 

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items 17,198  00 

C  Buildings  and  Lands 10,200  00 

D  Equipment    2,340  00 

E  Freight,  Express  and  Cartage 500  00 

P  Miscellaneous     440  00 

G  Printing  and  Stationery 4,000  00 

H  Rents  and  Taxes 700  00 

I  Supplies  and  Materials 5,718  00 

J  Telephones,  Telegrams  and  Postage 2,300  00 

K  Travelling  Expenses 43,000  00 


Allotments 

Expenditures 

198,585  82 

193,332  98 

18,988  93 

18,988  93 

11,000  00 

9,693  06 

2,340  00 

1,481  18 

538  26 

538  26 

840  00 

394  82 

4,500  00 

4,320  29 

1,300  00 

1,194  01 

2,018  00 

1,838  12 

2,800  00 

2,634  47 

47,679  99 

47,679  99 

$  290,591  00        $   290,591  00        $   282,096  11 


As  of  March  31,  1944,  there  were  109  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  W.  A.  Fowler, 
$2,880;  E.  W.  Harber,  $3,000;  W.  N.  Keenan,  $3,780;  H.  A.  U.  Monro,  $2,520;  H.  F.  Olds,  $2,880;  S.  G.  Peppin, 
$2,520;  W.  St.  G.  Ryan,  $2,880;  R.  W.  Sheppard,  $2,520;  P.  N.  Vroom,  $2,520. 

Wages  of  labourers  and  casual  employees  amounted  to  $1,002.37. 

As  of  March  31,  1944,  there  was  1  employee  receiving  a  war  duties  supplement. 


DEPARTMENT   OF  AGRICULTURE 


A— 11 


C    Includes  $8,932.60  for  constructiou  at  Charlottetown  of  a  greenhouse  and  workroom. 

D    Includes  the  purchase  of  1  new  car  at  a  net  cost  of  $979.82  after  deducting  an  allowance   of  $400  on 

1  used  car. 
K    Travelling  expenses  in  excess  of  $300  were  paid  to:   B.  Baribeau,  $776.98;   P.  J.   G.  Baribeau,  $840.73; 

N.  P.  Beaudoin,  $658.22;  E.  R.  Bewell,  $775.34;  W.  Briggg,  $513.31;  P.  C.  Brown,  $509.23;  G.  C.  Burt,  $462.72; 

A.  Charlebois,  $518.54;  G.  E.  Clayland,  $760.03;  W.  R.  Code,  $353.02;  C.  Copeland,  $572.16;  W.  A.  Gumming, 

$880.67;  P.  E.  Donat,  $34959;  J.  G.  Ethier,  $1,244.98;  W.  S.  Fenwick,  $378.66;  A.  Finnamore,  $384.45;  W.  A. 

Fowler,  $603.19;  C.  H.  Godwin,  $818.50;  F.  W.  Gregory,  $319.15;  F.  J.  Hudson,  $542.82;  J.  N.  Hume,  $39058; 

C.   E.  Kearney,   $419.01;    W.   N.  Keenan,  $1,058.06;    W.  L.  S.  Kemp,   $66925;    O.   W.   Lachaine,   $808.42; 

W.  R.  Lapp,  $499.78;  R.  C.  Layton,  $488.70;  L.  P.  LeBrun,  $693.88;  E.  R.  W.  Longmoore,  $536.56;  G.  U. 

McBay,  $606.29;  W.  M.  McCuUough,  $578.61;  H.  L.  McLaren,  $312.30;  H.  S.  McLeod,  $940.46;  L.  E.  McNair, 

$361.32;  J.  W.  Marritt,  $1,113.61;  J.  D.  Michaud,  $517.56;  H.  A.  U.  Monro,  $676.07;  D.  L.  Moore,  $878.88; 

H.  F.  Olds,  $525.62;  J.  C.  Paddon,  $410.21;  S.  G.  Peppin,  $413.36;  D.  J.  Pettv,  $411.73;  C.  W.  Ramsay,  $302.64; 

L.  L.  Reed,  $1,428.77;  C.  E.  Robison,  $511.72;  W.  G.  Ross,  $639.84;  W.  St.  G.  Ryan,  $1,237.60;  J.  W.  Scannell, 

$1,702.50;  R.  W!  Sheppard,  $447 j14;  P.  Tache,  $599.46;  D.  Tanguay,  $665.77;  D.  W.  Thorne,  $436.43;  W.  D. 

Touzeau,  $459.84;  E.  A.  True,  $595.76;  F.  B.  Wamock,  $342.60;  R.  G.  Webber,  $513.88;   H.  W.  Whiteside, 

$1,26221;  N.  S.  Wright,  $38425;  C.  E.  Wry,  $555.41. 
Suppliers  receiving  $5,000  or  more:  Lord  &.  Burnham  Co.,  Ltd.,  St.  Catharines,  Ontario,  $9,132.60. 


EXPERIMENTAL  FARMS  SERVICE 


Vote   12      Experimental  Farms  Administration  Estimates 

A  Salaries 51,180  00 

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items 3,400  00 

C  Equipment 300  00 

D  Miscellaneous    560  00 

E  Printing  and  Stationery 2,100  00 

F  Supplies  and  Materials 500  00 

G  Telephones,  Telegrams  and  Postage 500  00 

H  Travelling  Expenses 1,000  00 


Allotments 

Exi)enditure9 

51,180  00 

50,905  80 

3.850  00 

3,832  85 

200  00 

125  12- 

150  00 

50  08 

2,100  00 

1,975  44 

500  00 

489  13- 

300  00 

235  31 

1,200  00 

1,117  42 

$     59,480  00        $     59.480  00        S     58,731  15 


As  of  March  31,  1944,  there  were  26  employees  paid  from  this  account.  The  following  were  receiving- 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  E.  S.  Archibald", 
$7,500;  H.  C.  Ensor,  $3,480;  W.  F.  Graves,  $3,000;  W.  F.  Hanchet,  $2,700;  E.  S.  Hopkins,  $5,220;  T.  J. 
Kendrick,  $2,760. 

H    Travelling  expenses  in  excess  of  $300  were  paid  to:  E.  S.  Archibald,  $1,086.46. 


Vote   13    (and  Vote  449,  Supplementary  Estimates)      Central  Experimental  Farm 

Estimates  Allotments 

A    Salaries  and  Wages 481,650  00  455,570  83 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 46,435  00  48,876  57 

C    Buildings  and  Lands 2,520  00  2,520  00 

D    Equipment    9,505  00  18,710  15 

E    Freight,  Expre^  and  Cartage 2,105  00  3,609  41 

F    Miscellaneous    2,520  00  4,190  82 

G    Printing  and  Stationery 18,450  00  15,960  24 

H    Rents    2,560  00  2,560  00 

I     Supplies  and  Materials 20,200  00  33.806  75 

J     Feed    15,380  00  15^520  23 

K    Telephones,  Telegrams  and  Postage 1,835  00  1.835  00 

L    Travelling  Expenses 16,200  00  16,200  00 


Expenditures^ 

455,570  83 
48,876  57 

1,872  40- 
18,710  IS 

3,609  41 

4,190  82' 
12,279  94 

2,335  00 
33,806  75 
15,520  23 

1,786  00 
14,939  8t 


$  619,360  00        $   619,360  00        $  613,497  91 


As  of  March  31,  1944,  there  were  137  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date,  or  at  date  of 
separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where  the  amount  was  in 
excess  of  $300  are  also  shown. 

19059— 2i 


A— 12 


PUBLIC  ACCOUNTS:   PART  II 


Salary  Travelling 

rate  expenses 

Arengo-Jones,   R.   W $  2,520  00 

(July  27) 

Armstrong,  J.  Maxwell  . . .  3,540  00 

♦Armstrong,  J.  Morris    3.180  00 

bird,   S 2,580  00 

Blair,  D.  S 3,180  00 

*Boyce,  J.  H 2,460  00 

Braun,   E 2,700  00 

Browne,  F.  S 3,660  00 

Cowan,  P.  R 3480  00 

Davis,  M.  B 4,620  00       $      593  85 

Deakin,   A 3,060  00 

Derick,  R.  A 3,180  00 

Dickson,  W 2,520  00 

Dimmock,  F 3,660  00 

Eaton,  E.  L 2,460  00  367  20 

♦Ferguson,  W 2,520  00 

Fraser,  E.  B 3,180  00  332  32 

Fraser,  J.  G.  C 3,660  00 

Gfeller,  F 2,460  00 

Gilmore,  L.  E 2,700  00 

Gooderham,  C.  B 3,660  00  494  49 

Gutteridge,  H.  S 3480  00 

Hill,  H 3,180  00 

•  Hunter,  A.  W.  S 2,700  00 

*  deceived  additional  compensation— see  following  list. 


Salary 
rate 

•  Hutchinson,  R.J 3,780  00 

"^Kalbfleisch,  W 2,820  00 

Kellett,  A 2,700  00 

Knowles,  G 2,520  00 

Leahey,  A 3,240  00 

Mackey,  E.  M 2,700  00 

♦MacRae,  N.  A 3,660  00 

"■•MacVicar,  R.  M 2,700  00 

McGregor,  W.  G 3,180  00 

Muir,  G.  W 4440  00 

Munro,  S.  S 3,060  00 

Nelson,  N.  T 4,140  00 

Newman,  L.  H 4,920  00 

Nowosad,  F.  S 2,700  00 

Oliver,  R.  W 2,520  00 

*PhilIips,  W.  R. ' 2,520  00 

Preston,    1 2,520  00 

Ripley,  P.  0 3,660  00 

Ritchie,  T.  F 3,660  00 

Robertson,  G 4,140  00 

Stevenson,  T.  M 4,020  00 

Sylvestre,  P.  E 3,180  00 

Taylor,  A.  G 2,700  00 

Whiteside,  A.  G.  0 3480  00 


Travelling 
expenses 

408  23 


676  63 


616  91 


389  78 


347  43 
737  10 


As  of  March  31,  1944,  there  were  8  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date):  J.  M.  Armstrong,  $360; 
J.  H.  Boyce,  $360;  W.  Ferguson,  $300;  W.  Kalbfleisch,  $480;  N.  A.  MacRae,  $360;  R.  M.  MacVicar,  $120; 
W.  R.  Phillips,  $300. 

Wages  of  labourers  and  casual  employees  amounted  to  $169,662.10. 
D    Includes  the  purchase  of  1  tractor  with  attachments  at  a  cost  of  $1,177 j15;  1  new  car  and  1  new  truck  were 

purchased  at  a  net  cost  of  $1,919.99  after  deducting  an  allowance  of  $475  on  1  used  car. 
L    The   following   employees,   whose  salary   rates   were   under  $2,400   on   that  date,   or  whose   salaries   were 
paid  from  other  accounts,  received  travelling  expenses  in  excess  of  $300:   H.  Aalund,  $485.44;  C.  C.  Eidt, 
«367.18;  L.  Farstad,  $842.62;  P.  Lajoie,  $487.13;  N.  M.  Parks,  $1,079.20;  N.  R.  Richards,  $792,16;  P.  C.  Stobbe, 
$37435;  G.  B.  Whiteside,  $440.25. 

Suppliers  receiving  $5,000  or  more:  M.  N.  Cummings,  Westboro,  Ontario,  $5,464.68;  Maple  Leaf  Milling 
Co.,  Ltd.,  $8,544.41. 


Vote   14  (and  Vote  450,  Supplementary  Estimates)      Branch  Farms  and  Stations  and  Illustration  Stations 

Estimates  Allotments         Expenditures 

A    Salaries  and  Wages 1,028,132  00  944,454  41  942,682  86 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 105,638  00  111,576  94  111,576  94 

C    Buildings  and  Lands 46,931  00  46,931  00  45,213  26 

D    Equipment  and  Live  Stock 35,345  00  78,415  78  78,415  78 

E    Freight,  Express  and  Cartage 9,604  00  11,713  45  11,713  45 

F    Miscellaneous     12,095  00  26,111  58  26,111  58 

G    Printing  and  Stationery 30,255  00  30,255  00  12,898  98 

H    Rents    26,922  00  26,922  00  22,818  38 

I     Supplies  and  Materials 68,045  00  76,763  94  76,763  94 

J     Feed  and  Bedding 37,260  00  40,538  07  40,538  07 

K    Telephones,  Telegrams  and  Postage 7,110  00  8,005  13  8,005  13 

L    Travelling  Expenses 26,877  00  32,526  70  32,526  70 


$1,434,214  00        $1,434,214  00        $1,409,265  07 


As  of  March  31,  1944,  there  were  293  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date.  The  travelling 
expenses  of  these  emploj'ees,  where  the  amount  was  in  excess  of  $300,  are  also  shown. 


DEPARTMENT   OF  AGRICULTURE 


A— 13 


Travelling 
expenses 


$      611  62 


329  84 


1,309  33 


741  38 


422  02 


305  52 
303  11 

747  33 


529  20 

419  77 


695  67 


Salary 
rate 

Adamson,  R.  M $  2,460  00 

Albright,  W.  D 2,520  00 

♦Atkinson,  F.  E 2.820  00 

Bailey,  C.  F 3,420  00 

(house  $420) 

Baird,  W.  W 3,420  00 

(house  $420) 

Ballantyne,  J.  P.  S 3,120  00 

(house  $360) 

Belzilc,  J.  A 2,940  00 

(house  $360) 

Bligh,  R.  D.  L 2,820  00 

Bordeleau.  R 3,480  00 

Rreakev.  W.J 2,520  00 

Blown,  D.  A 2,700  00 

Buckley,  G.  F.  H 2,700  00 

Byers,  J.  W.  F 2,700  00 

Chester,  H 2,400  00 

Clark,  J.  A 3,420  00 

(house  $420) 

Clarke,  M.  F.  2,460  00 

Clarke,  S.  E 2,700  00 

Cram,  W.  W 2,400  00 

Davidson,  J.  G 2,520  00 

Belong,  G.  E 2,820  00 

♦Denike,  G.  N 2,400  00 

Edwards,  C.  A 2,700  00 

*Eidt,  C.  C 2,700  00 

Fairfield,  W.  H 4,140  00 

Fleming,  W.  M 2,700  00 

Gibson,  W.  H 3,420  00 

(house  $420) 

Girard,  J.  H 2,400  00 

Goring,  E.  T 2,520  00 

Goulden,  C.  H 4,140  00 

Gunji,  C.  K 2,820  00 

Hall,  E.  R 2,700  00 

Hargrave,  H.J.  . ": 3,060  00 

(house  S360) 

Haslam,  R.  J 2,820  00 

Hay,  W.  D 2,400  00 

Hicks,  W.  H 3,420  00 

(house  $420) 

Hilton,  S.  A 2,520  00 

Hopper,  R.  M 2,820  00 

Button,  F.  V 3,300  00 

*  Received  additional  compensation- 

As  of  March  31,  1944,  there  were  7  employees  being  paid  war  duties  supplements,  including^  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date):  F.  E.  Atkinson,  $480; 
G.  N.  Denike,  $360;  C.  C.  Eidt,  $1,080. 
Wages  of  labourers  and  casual   employees  amounted   to  $379,534.46. 

C  Includes  $12,000  for  land  to  be  used  as  a  sheep  ranch  by  Lethbridge  Experimental  Station  and  $8,923.50  for 
excavating  and  supplying  and  laying  tile  pipe  at  Kapuskasing  Experimental  Station. 

D  Includes  the  purchase  of  6  new  cars  and  2  trucks  at  a  net  cost  of  $10,870,16  after  deducting  allowances, 
of  $1,045  on  3  used  cars;  also  5  tractors  and  1  pump  at  a  net  cost  of  $6,458. 

H    Includes  payments  for  rental  of  157  Illustration  Stations,  $19,459. 

L  The  foUowirfg  employees,  whose  salary  rates  were  under  $2,400  on  March  31,  1944,  received  travelling- 
expenses  in  excess  of  $300:  O.  Allard,  $436.42;  C.  H.  Anderson,  $358.87;  A.  E.  Barrett,  $668.35;  N.  F.  Bel^ 
$380.36;  L.  J.  Bellefleur,  $682.37;  R.  M.  Blakely,  $554.07;  J.  E.  Britton,  $440.67;  F.  S.  Browne,  $656.67; 
R.  Caron,  $570.37;  P.  E.  Cote,  $581 J27;  A.  Courcy,  $449.72;  J.  R.  Cowan,  $346.25;  F.  X.  Gosselin,  $734.67;, 
R.  M.  Hall,  $1,142.11;  J.  K.  Knights,  $666.41;  A.  Leahey,  $1,091.46;  R.  C.  Parent,  $%9.58;  A.  W.  Piatt, 
$321.59;  J.  A.  Roberts,  $1,369.90;  G.  R.  Thorpe,  $464.29. 

Suppliers  receiving  $5,000  or  more:  Angus  &  Taylor,  $8,923.50;  W.  E.  Everson  and  C.  C.  Jamieson,  $12,000; 
Gilchrist  Bros.,  $5,742.70;  Imperial  Oil  Limited,  $9,144.11;  International  Harvester  Co.,  $6,527.01. 


Salary 
rate 

Kelsall,  A 3,420  00 

(house  $420) 

Kemp,  H.  J 3,180  00 

Kerr,  W.  L 2,940  00 

Kinsman,  F.  B 2,700  00 

Lawrence,  A 2,400  00 

Leslie,  W.  R 3,420  00 

(house  S420) 

MacKenzie,  J.  M.  F 2,520  00 

Mann,  A.  J 2,520  00 

Matthews,  G.  D 3,660  00 

McPhail,  M.  J.   3,060  00 

(house  S360) 

Montreuil,  J.  E 3,420  00 

(house  $420) 

Moynan,  J.  C 4,140  00 

Murwin,  H.  F 3,660  00 

Newton,  R.  G.  V 3,120  00 

(house  $360) 

Palmer,  A.  E 2,820  00 

Palmer,  R.  C 3,660  00 

Pelletier,  J.  R 3,540  00 

Peterson,  R.  F 3,180  00 

Rasmussen,  H.  K.  C.  A.  . .  2,700  00 

■  Reed,  F.  H 3,660  00 

Richardson,  W.  S 2,520  00 

Ste.  Marie,  C.  E 3,180  00 

Ste.  Marie,  J.  U.  A 3,420  00 

(house  $420) 

Schurman,  D.  C 2,520  00 

Stacey,  E.  C 2,400  00 

Stinson,  F.  A 2,400  00 

Thomson,  L.  B 4,140  00 

Tinline,  M.J 3,120  00 

(kouse  $360) 

Tinney,  B.  F 2,520  00 

Tisdale,  E.  W 2,700  00 

Van  Nice,  E 2,520  00 

Walker,  J 3,300  00 

Welsh,  J.  N 3,180  00 

White,  W.  J 3,060  00 

Wilson,  H.  E 2,820  00 

Wilson,  R.  M 2,520  00 

Woods,  J.  J 3,060  00 

Young,  L.  C 2,520  00 


Travelling 
expenses 


496  58; 


427  06. 


-see  following  list. 


A— 14 


PUBLIC  ACCOUNTS:  PART  II 


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DEPARTMENT   OF  AGRICULTURE 


A— 15 


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A— 16 


PUBLIC  ACCOUNTS:  PART  II 


PRODUCTION  SERVICE 

Vote   15      Production  Service  Administration  Estimates 

A  Salaries    30,795  00 

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items 3,400  00 

C  Miscellaneous    50  00 

D  Supplies  and  Materials 100  00 

E  Printing  and  Stationery 1.000  00 

F  Telephones,  Telegrams  and  Postage 300  00 

G  Travelling  Expenses   1,000  00 

$     36,645  00 


Allotments 

Expenditures 

30,795  00 

28,169  99 

3,400  00 

2,661  00 

50  00 

10  12 

100  00 

73  13 

1,000  00 

386  27 

300  00 

32  58 

1,000  00 

509  75 

$     36,645  00        $     31,842  84 


As  of  March  31,  1944,  there  were  17  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date.  R.  S.  Hamer, 
$6,300;  H.  A.  Kelly,  $2,400. 

As  of  March  31,  1944,  there  was  1  employee  receiving  a  war  duties  supplement. 
G    Travelling  expenses  in  excess  of  $300  were  paid  to :  R.  S.  Hamer,  $468.15. 


Vote   16      Health    of    Animals — Administration    of    Animal    Contagious    Diseases    Act,    and    Meat    and 
Canned  Foods  Act 

Estimates  Allotments         Expenditures 

A    Salaries  and  Wages 1,360,610  00  1,344,610  00  1,307,723  35 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items. «. 84,020  00  100,020  00  98,115  74 

C    Buildings  and  Lands 2,000  00  2,000  00  1,459  25 

D    Equipment    14,420  00  14,420  00  6,374  77 

E    Express,  Freight  and  Cartage 4,300  00  4,300  00  3.508  14 

F    Miscellaneous    13,000  00  16,000  00  15,655  18 

G    Professional  Services— Including  Medical  and  Legal  Fees 1,150  00  1,150  00  1,063  62 

H    Printing  and  Stationery 28.000  00  28,000  00  15,187  04 

I      Rents    6,500  00  6.500  00  6,303  64 

J     Supplies    27,000  00  27,000  00  22,995  56 

K    Telephones,  Telegrams  and  Postage 17,000  00  20,000  00  18,266  44 

L    Travelling  Expenses    260,000  00  254,000  00  227,231  97 


$1,818,000  00        $1,818,000  00        $1,723,884  70 


As  of  March  31,  1944,  there  were  647  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  df 
separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where  the  amount  was  in 
excess  of  $300,  are  also  shown. 


Salary  Travelling 

rate  expenses 

Allan,  A.  W $  2.520  00        $    1,527  45 

Ambridge,  W.  G 2,400  00 

Anderson,  H.  H 2.520  00 

Andrew,  A.  T 2,520  00               883  15 

Andries,  A.J 2,520  00               899  94 

Armstrong,  F.  R 2,880  00 

Armstrong,  J.  H.  0 2,520  00               648  28 

Barker,   M 4,320  00 

Baskette,  W.  D 2,520  00               905  26 

Batty,  W.  C 2,520  00 

Beauchemin,    G 2,700  00             1,412  92 

Beaudry,  J.  E 2,640  00             1,225  80 

Beaver,  N.  G 2,520  00               748  66 

Beggs,  R.  E 2,640  00 

Bennett,  J.  E 2,520  00             1,927  09 

Bilyea,  R.  J 2,400  00 

Blackwood,  A.  C 2,760  00               895  95 


Salary  Travelling 

rate  expenses 

Blyth,  R 2,880  00  1.123  53 

Boast,  C.  R 2,520  00  1,090  54 

Boast,  R.  D 2,640  00 

Bonin,  G.  M.  B.  0 2,400  00  58110 

Bovaird,  J.  R 2,640  00  626  71 

Bowerman,  R.J 2,640  00 

Bowie,  J.  S 2,760  00 

Boyer,  J.  A 2,760  00  462  15 

Bright,  S.  G 2,760  00 

Brossard,  G.  A 2,640  00  1,347  12 

Brown,  E.  L 2,520  00  887  10 

Browne,  G.  N 2,520  00 

Brunet,  0 2,640  00  1,031  35 

Cain,  C.  S 2,520  00 

Caldwell,  H.  L 2,640  00  976  67 

Cameron,  A.  E.   (Sept.  17)  4,920  00 

Carey,  J.  C 2,640  00 


DEPARTMENT   OF  AGRICULTURE 


A— 17 


Salary- 

Travelling 

Salary 

Travelling 

rate 

expenses 

rate 

expenses 

Carey,  M.  L 

....      2,640  00 

530  69 

Hoey,  W.  J 

. . .      2,520  00 

♦Carlson,  E.  E 

....      2,520  00 

Hogan,  J.  D 

. . .      2,520  00 

Catley,  S.  L.  C 

. . . .      2,520  00 

Hopkins,  A.  W 

. . . .      2,520  00 

1.457  61 

Catt,  R.  B 

....      2.520  00 

1,305  24 

*Horsland,  J.  E 

. . .      2,640  00 

Chagnon,  J.  E.  M.  . . . 

....      2,820  00 

♦Houston,  J.  E 

. . .      2,520  00 

Chapman,  R.  G 

. . . .      2,520  00 

Howden,  W.  L 

. . .      2,520  00 

Charest,  P 

....      2,520  00 

1,060  97 

Howell,  H.  N 

. . .      2.520  00 

834  37 

Chester,  K.  B.  L 

. . . .      2,520  00 

1,823  10 

Hughes,  J.  T.  M 

. . . .      2,520  00 

Childs,  T 

....      2,520  00 

1,453  61 

♦Hyslop,  H.  T 

. . . .      2,640  00 

Christian,  I 

....      2,880  00 

Irwin,  I.  B 

. . .      2,520  00 

1,918  24 

Christie,  N.  D 

. . . .      3,000  00 

322  43 

Jacob,  P.  F 

. . . .      2.580  00 

1.099  54 

Christie,  V.  V 

. . . .      3.000  00 

396  68 

James,  N.  V 

. . .      2.520  00 

2,348  03 

Clarkson,   W 

. . . .      2,520  00 

1,778  57 

Jelly,  G.  A 

. . .      2,520  00 

2,232  09 

Clegg,  R 

....      2,520  00 

Jobin,  J.  E.  L 

. . .      2,400  00 

2,364  00 

Colebourn.   H 

. . . .      2,520  00 

Jones,  F.  0 

. . . .      2,520  00 

Coleman,  N.  J 

. . . .      2,520  00 

493  27 

Julien,   R 

. . . .      2.640  00 

1,666  61 

Coliton,   C 

....      2,520  00 

*Jull,  G.  N 

. . .      2,520  00 

Collacutt,  G.  H 

. . . .      2,520  00 

1,104  12 

Kaine,  J.  C.  M 

. . .      2.400  00 

Corbett,  E.  R 

. . . .      2,880  00 

Kee,  N.  N.  R 

. . .      2,520  00 

547  30 

Cornish,  T.  J 

. . . .      2,520  00 

1,439  68 

Kelly,  R.  W 

. . . .      2,520  00 

2,084  54 

Couture,  J.  N.  L 

. . . .      3,000  00 

950  55 

Kesten,  S.  H 

. . .      2,520  00 

1,678  03 

Cowan,  H.  W 

. . . .      2.640  00 

1,077  30 

Kime,  W 

. . .      3,000  00 

Cowie,  R.  G 

. . . .      2.520  00 

570  78 

Labelle,  G.  T 

. . .      2.880  00 

674  74 

Daigneault,'  F.  A 

. . . .      2,520  00 

Labelle,  J.  A 

. . .      2,520  00 

981  77 

Davidson,  J.  G 

. . . .      2,520  00 

736  93 

Laberge,  J.  E.  G 

. . .      2,520  00 

1,144  59 

Davidson,  W.  B 

. . . .      2,520  00 

1,720  27 

Laberge,  L 

. . .      2.640  00 

1,101  55 

Davison,  S.  A 

. . . .      2,640  00 

Langevin,  J.  0 

. . . .      3,240  00 

581  79 

Dellert,  R.  B 

. . . .      2,520  00 

Latimer,  C 

. . .     2,520  00 

Derome,  C.  E 

. . . .      2,760  00 

565  48 

Lay,  R.  H 

. . .      3,240  00 

346  70 

Diamond,  D.  L 

. . . .      2,520  00 

Leadbeater,  J.  A 

. . .      2,880  00 

Dixon,  H.  L 

. . . .      2,520  00 

Leblond,  J.  E.  ....... 

. . .      2,820  00 

Drennan,  W.J 

. . . .      2,520  00 

922  77 

Lefebvre,  F 

. . . .      2,520  00 

628  55 

Dufresne,  J.  B.  A 

. . . .      2,520  00 

1,720  92 

Lefebvre,  J.  H.  G.    .. 

. . .      2,520  00 

1,183  48 

Edge,  G.  A 

. . . .      2,520  00 

Lemieux,  J.  E.  G 

. . .      2,640  00 

1.249  48 

Edwards,  C.  L 

. . . .      2,760  00 

676  07 

Lemieux,  J.  U 

. . .      2,520  00 

EUah,  J.  N 

. . . .      2,520  00 

Lennon,  J 

. . .      2,520  00 

English,  D.  N 

. . . .      2,400  00 

Leslie,  F.  J 

. . .      2,520  00 

1.082  21 

Evans,  J.  F 

. . . .      2,520  00 

Lowrie,  M.  I 

. . .      2,520  00 

370  47 

Fasken,  J.  W.  R 

. . . .      2,760  00 

768  83 

Lundie,  A.  C 

. . .     2,880  00 

346  96 

Ferris,  L.  H 

. . . .      2,520  00 

1,797  12 

MacDonald,  H.  E.  ... 

. . .      2,640  00 

1,388  44 

Fisher,  J.  R 

. . . .      2,400  00 

MacDonald,  J.  G 

. . .      2.880  00 

Flook,  B.  C 

. . . .      2,520  00 

722  62 

MacDougall,  W.  F.  . . . 

. . .      2.520  00 

1,936  31 

Forbes,  H.  L 

. . . .      2,520  00 

673  61 

Mack,  J.  S 

. . .      2,520  00 

Foster,  0.  A 

. . . .      2,640  00 

MacLennan,  J.  C 

. . .      2,880  00 

Fox,  R.  G.  D 

. . . .      2,520  00 

1,209  49 

Maconachie,  CO.  ... 

. . .      3,660  00 

*Frame,  A.  S.    

. . . .      2,520  00 

MacPhie,  H.  H 

. . .      2,520  00 

Frank,  J.  W 

. . . .      2,640  00 

700  35 

Mahaffy,  N.  L 

. . .      2,520  00 

1,601  42 

Gauvin,  E.  C 

. . . .      2,880  00 

Mandley,  E.  G 

. . .      2,520  00 

Gear,  J.  W.  H 

. . . .      2,580  00 

Marcil,  J.  A 

. . .      2,640  00 

1,528  82 

Gibson,  A.  B 

. . . .      2,520  00 

974  44 

Marriott,  W.  H 

. . .      2,760  00 

Gibson,  H.  H 

. . . .      2,520  00 

Mason,  R.  M 

. . .      2,640  00 

Giebelhaus,  S.  P 

. . . .      2,520  00 

Mathews,  F 

. . .      2,520  00 

Gilbert,  R.  T 

. . . .      2,520  00 

1,094  73 

McCaskill,  A.  W 

. . .      2,520  OO 

1,071  07 

Gleason,  J.  L 

. . . .      2,520  00 

1,159  10 

McClenaghen,  R.  J.  . . 

. . .      2,580  00 

*Goyer,  J.  E.  H 

. . . .      2,400  00 

McConnell,  J.  C 

. . .      2,520  00 

1,455  15 

Gruer,  D.  

. . . .      2,520  00 

705  64 

McDonald,  H.  G 

. . .      2,520  00 

927  30 

Hall,  0 

. . . .      3,660  00 

McEweu,  A.  E 

. . .      2,640  00 

Hanmore,  G.  S 

. . . .      2,640  00 

McFarlane,  A.  M.   ... 

. . .      2,520  00 

1,501  19 

Harrop,  E.  N 

. . . .      2,520  00 

1,718  55 

McKee,  S.  C.  

. . .      2,520  00 

394  42 

Haslett,  S.  J 

. . . .      2,520  00 

1,589  77 

McKenzie,  P.  G 

. . .      2,640  00 

478  51 

Hebert,  H.  G 

. . . .      2,640  00 

1,544  83 

McLeish,  V 

. . .      2,520  00 

Higginson,  J.  W 

. . . .      2,520  00 

1,073  77 

McLellan,  D.  J 

. . .      2,760  00 

Hill,  S.  A 

. . . .      2,520  00 

502  68 

McLellan,  J.  A 

. . .      2,520  00 

Hodgins,  W.  C 

. . . .      2,520  00 

Meilleur,  J.  U.  V 

. . .      2,520  00 

1,441  49 

A— 18 


PUBLIC  ACCOUNTS:  PART  II 


Salary  Travelling 

rate  expenses 

Midwinter-Steane,  F 2,520  00  1,429  09 

*Milner,  R    J 2,640  00 

Monroe,  A.  R 2,520  00  2,146  21 

Moore,  K.  R.   (Sept.l)...  2,520  00 

Morgan,  C.  E 2,520  00  1,119  19 

*Morris,  A.  P 2,580  00 

Morrow,  J.J 2,520  00 

Moynihan,  W 3,240  00  825  51 

Mustard,  H.  W 2,880  00  1,340  M 

Mutrie,  R.  D 2,400  00  611  99 

Nadeau,  J.  A.  R 2,400  00  2,107  23 

Naismith,  J.  W 2,520  00 

Neelv,  M.J 2,520  00  970  29 

Nesbitt,  J.  E 2,520  00  1,045  59 

Nichol,  G.  A 2,520  00 

Nicholls,  W.  E 2,520  00 

Norton,  W.  M 2,520  00 

♦Netting,  E.  S 2,640  00  1,080  21 

O'Brien,  R.  B 2,520  00  1,863  83 

Ovvers,  A.  E 2,520  00' 

Parmiter.  F 2,880  00  1,206  41 

Patton,  W.  T 2,520  00 

Penhall,  G.  R 2,520  00  1,021  81 

Perry,  J.  N 2,700  00 

*Pook,  G.  G 2,640  00 

Priestley,  P 2,760  00 

Purdy,  J.  W 2,880  00 

Racicot,  R."*^. 2,520  00 

Reckin,  C.  E 2,520  00  1,831  42 

Reed,  0.  J 2,520  00 

Ricard,  J.  A.  H 2,520  00  2,113  51 

Richardson,  C.  H 2,640  00  549  53 

Rivington,  R.  H 2,520  00  2,062  56 

Robert,  J.  E.  G 2,520  00  1,351  97 

Robertson,  A 2,520  00 

Robertson,  D.  M 2,760  00  385  48 

Robson,  1 2,520  00  450  26 

Rose,  G.  A 3,000  00  2,146  44 

Ross,  W.  A 2,760  00  '     406  22 

Saint,  F.  F 2,520  00  768  41 

Salisbury,  E 2,520  00  1,027  04 

Scafe,  D.  C 3,000  00 

Schilt,  C.  C 2,520  00        '       770  78 

Schnell,  F.  H 2,520  00 

Seymour,   W 2,760  00 

*  Received  additional  compensation — see  following  list. 

As  of  March  31,  1944,  there  were  11  employees  bemg  paid  war  duties  supplements,  including  the  following 

whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date) :  E.  E.  Carlson,  $180; 

A.  S.  Frame,  $120;  J.  E.  H.  Goyer,  $180;  J.  E.  Horsland,  $120;  J.  E.  Houston,  $120;  H.  T.  Hyslop,  $120; 

G.  N.  Jull,  $120;  R.  J.  Milner,  $120;  A.  P.  Morris,  $120;  E.  S,  Notting,  $180;  G.  G.  Pook,  $120. 
Wages  of  labourers  and  casual  employees  amounted  to  $23,510.29. 
D    Includes  the  purchase  of  5  new  cars  at  a  net  cost  of  $6,215.60  after  deducting  allowance  of  $1,258.99  on 

3  used  cars. 
L    The  following  employees,  whose  salary  rates  were  under  $2,400  on  that  date,  received  travelling  expenses 

in  excess  of  $300:  J.  J.  Andrich,  $641.79;  J.  T.  Annis,  $575.41;  J.  H.  Ballantyne,  $343.65;   R.  Bellevance, 

$730.59;  F.  J.  Berrigan,  $1,120.77;  G.  C.  Bishop,  $452.21;  E.  Brassard,  $2,458.82;  L.  Brault,  $2,334.98;  C.  E. 

Buchanan,  $343.45;  F.  W.  Buckle,  $415.49;   R.  L.  Burns,  $506.98;   F.  Collin,  $373.70;   G.  Colpron,  $695.73; 

H.  W.  Craig,  $1,024.67;  W.  T.  Gumming,  $823.69;  J.  D.  Donnelly,  $422.35;  J.  R.  English,  $1,44326;  L.  Fortier, 

$400.16;  J.  R.  Fulcher,  $1,438.23;  J.  G.  Gagnon,  $2,086.83;  S.  L.  Gilson,  $1,040.27;   E.  W.  Gray,  $1,995.04; 

C.  A.  Gregoire,  $570.86;  H.  Hamilton,  $33826;  W.  T.  Harrison,  $383.80;  S.  Herrick,  $1,047.11;  F.  W.  Hughes, 

$1,208.45;  J.  Johnstone,  $463.48;  V.  C.  Kealey,  $1,256.60;  F.  Kerr,  $344.15;   W.  Kininmonth,  $565.54;  H.  E. 

Knapp,  $1,517.01;  B.  Labrosse,  $1,184.87;  M.  L.  LeBlanc,  $994.82;  T.  Lefebvre,  $1,074.39;  T.  Legare,  $389.55; 

A.  E.  Lewis,  $1,246.73;  H.  Lord,  $344.20;  R.  S.  MacDonald,  $2,275.01;  W.  A.  McCracken,  $1,806.31;  W.  J. 


Shepherdson,  J.  S 

Shonyo,  J.  H 

Simard,  P.  E 

Smith,  F.  W.  B 

Smith,  J.  W 

Snyder,  0.  A.  K 

Sorel,  J.  E 

Speirs,  W 

Sproston,  H.  

Stanford,  J.  A 

Steen,  C.  M 

Steen,  J 

Stevens,  W.  W 

Stobart,  A 

Stoneman,  W.J 

Storey,  H.  C 

Stuart,  J.  M 

Stubbs,  W.  F.  R 

Swail,  L.  H 

Tanner,  A.  C 

Taylor,  M.  H 

Tennant,  W 

Theoret,  J.  A 

Theoret,  J.  H 

Thomas,  E.  B 

Thomson,  W.  G 

Thompson,  K.  H.  (July  27) 

Towill,  F.  W 

Trudeau,  J.  L 

Trudel,  J.  H.  M 

Tupling,  R.  G 

Turnbull,  W.  J.  (July  11). 

Turner,  J.  R 

Twiss,  R.I 

Wagner,  A.  C 

Wall,  S.  L 

Watt,  H.  J 

Way,  A.  J 

Wheatley,  R.  H.  B 

White,  A.  A 

Willick,  E.  A 

Wood,  F 

Young,  C 

Younghusband,  A.  W 

Younghusband,  H.  M 


Salary 
rate 

2,520  00 
2,880  00 
2,520  00 
3,000  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,640  00 
2,640  00 
2,640  00 
2,880  00 
2,520  00 
2,640  00 
2,520  00 
2,880  00 
2,760  00 
2,520  00 
2,760  00 
2,760  00 
2,880  00 
2.520  00 
2,640  00 
2,640  00 
2,520  00 
2,760  00 
2,520  00 
2,520  00 
2,640  00 
2,520  00 
2,520  00 
2,520  00 
2,400  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,880  00 
2,520  00 
2,520  00 
2,640  00 


Travelling 

expenses 

651  99 

649  74 

1,068  56 

1,098  84 

351  38 
1,856  94 
1,191  98 

1,263  43 

2,548  90 

389  94 

962  81 
1,015  22 
874  01 
633  94 
579  52 


521  61 
1,701  65 
1.798  75 

523  80 


2,045  IS 
1,530  99 


1,190  02 

1,112  67« 

822  29 

1,347  44 


1,594  21 


1,234  74 


DEPARTMENT   OF  AGRICULTURE  A— 19 

McDonnell,  $494.19;  A.  C.  McLean,  $1,701.48;  M.  Mercure,  $1,941.11;  J.  N.  E.  Mignault,  $413.39;  W.  F. 
Mitchell,  $43830;  L.  Moore,  $1,685.48;  E.  S.  Mousseau,  $361.15;  G.  P.  Mullen,  $1,914.84;  G.  E.  Myers, 
$1,691.04;  W.  C.  Newby,  $774.65;  L.  Paquin,  $2,336.44;  M.  E.  Payette,  $336.16;  D.  J.  Perdue,  $1,783.57; 
J.  C.  Porter,  $580.00;  V.  E.  Prest,  $471.60;  F.  O.  Read,  $1,523.39;  A.  E.  Rice,  $423.18;  S.  Riendeau,  $1,502.78; 
R.  J.  Riley,  $861.58;  G.  F.  Robson,  $441.38;  J.  A.  G.  Roy,  $2,200.25;  F.  Rushton,  $522.93;  R.  E.  Sargent, 
$455.22;  M.  J.  Schmidt,  $347.78;  W.  J.  Scott,  $2,24757;  John  N.  See,  $1,435.99;  R.  I.  Sinclair,  $1,876.43; 
J.  W.  Smith,  $1,195.62;  T.  H.  Spence,  $2,06628;  H.  C.  Spencer,  $739.37;  J.  R.  Steele,  $368.15;  H.  C.  Stevens, 
$716.74;  J.  L.  Sylvain,  $2,308.77;  D.  W.  Thompson,  $1,44928;  H.  J.  M.  F.  Troalen,  $2,009.18;  R.  Troalen, 
$331.20;  J.  0.  D.  Trudel,  $1,297.07;  J.  O.  Tumbull,  $455.62;  P.  Villeneuve,  $833.36;  J.  M.  Warren,  $1,019.73; 
K.  F.  Wells,  $1,758.70. 
Suppliers  receiving  $5,000  or  more:  The  Ketchum  Manufacturing  Co.,  Limited,  $15,567.31. 


Vole   17      Health  of  Animals — Compensation   for  animals   slaughtered 375,468  00 

Expenditures     $    359,011   97 


Represents  compensation  to  owners  of  cattle  and  other  animals  slaughtered  in  the  control  and  eradication 
of  contagious  diseases,  as  provided  in  the  Animal  Contagious  Diseases  Act.  The  basis  of  compensation  is  two- 
thirds  of  the  market  value  of  the  slaughtered  animal  as  determined  by  a  departmental  inspector,  but  within 
certain  limits  stated  in  the  Act. 

The  following  is  a  distribution  of  expeuditure  by  provinces:  Prince  Edward  Island,  $36;  Nova  Scotia, 
$2,556;  New  Brunswick,  $196;  Quebec,  $108,746;  Ontario,  $221,845.32;  Manitoba,  $16,670;  Saskatchewan,  $6,303; 
Alberta,  $2,245.65;  British  Columbia,  $414. 


Vote  451  Health  of  Animals — Payment  of  compensation  to  owners  of  animals  affected  with  diseases 
coming  under  the  operation  of  the  Animal  Contagious  Diseases  Act,  which  have  died  or  have  been 
slaughtered  under  circumstances  unprovided  for  under  the  above  Act  and  Regulations  thereunder, 
in  the  amounts  detailed  in  the  Estimates 

Estimates  Expenditures 

Smyth,  W.  V.,  Waterville,  N.S 36  00  36  00 

Baillargeon,  Hypolite,  St.  Anselme  Sta.,  Que 38  00  38  00 

Drouin,  Jos.,  Wottonville,  Que 30  00  30  00 

Labrecque,  Ferdinand,  Riviere  Raquette,  Que 34  00  34  00 

Lacasse,  Leon,  Adamsville,  Que 34  00  34  00 

Lamontagne,  Lucien,  Katevale,  Que 22  00  22  00 

Leclerc,  Arthur  H.,  Pont  Rouge,  Que 36  00  36  00 

Mandeville,  Louis,  St.  Cuthbert,  Que 38  00  38  00 

Maurice,  Napoleon,  St.  Claude,  Que 32  00  32  00 

St.  Germain,  Rene,  St.  Robert,  Que. 28  00  28  00 

Turcott€,  Jean,  Ravignan,  Que 12  00  12  00 

Anson,  Miss  Pearl,  Ruthven,  Ont 36  00  36  00 

Janisse,  Louis,  Tecumseh,  R.  1,  Ont 30  00  30  00 

Laframboise,  Ernest,  Windsor,  Ont 20  00  20  00 

Merkley,  Mrs.  Nellie,  Dunbar,  Ont 10  00  10  00 

Mullins,  Vincent,  Woodslee,  Ont 34  00  34  00 

Murphy,  Alphonse,  Woodslee,  Ont 24  00  24  00 

Walton,  Geo.  A.,  Newcastle,  Ont 32  00  32  00 

Wilkinson,  John,  Owen  Sound,  Ont 38  00  38  00 

Wilson,  F.  J.,  La  Salett€,  Ont 10  00  10  00 

Adams,  J.  S.,  North  Brandon,  Man 32  00  32  00 

Carriere,  J.  O.,  St.  Pierre,  Man 30  00  30  00 

Firmaniuk,  Mike,  Middlechurch,  Man 600  600 

Duguid,  Henry,  Jr.,  Parker  View,  Sask  28  00  28  00 

Redford,  R.  H.,  Tantallon,  Sask 24  00  24  GO 

Weisenberger,  Mrs.  Marie,  Grayson,  Sask 34  00  34  00 

S  728  00  $  728  00 


A— 20 


PUBLIC  ACCOUNTS:  PART  II 


Vote   18   (and  Vote  452,  Supplementary  Estimates)      Live  Stock  and  Poultry 

Estimates  Allotmenta 

A    Salaries  and  Wages. 324,080  00  322,080  00 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 31,885  00  33,885  00 

C    Buildings  and  Lands  3,000  00     '  3,000  00 

D    Equipment    5,000  00  10,000  00 

E    Express,  Freight  and  Cartage 13,000  00  13,000  00 

F    Miscellaneous    2,000  00  2,000  00 

G.   Printing   and  Stationery 22,000  00  22,000  00 

H    Prizes,  Bonuses  and  Premiums 134,678  00  106,678  00 

I      Professional  Services,  including  Legal  Fees 500  00  500  00 

J     Purchase  of  Live  Stock 91,416  00  91,416  00 

K    Rents    1,871  00  1,871  00 

L     Supplies  and  Materials 15,000  00  18,000  00 

M    Telephones,  Telegrams  and  Postage 7,000  00  7,000  00 

N    Travelling  Expenses 108,562  00  128,562  00 


Expenditures 

307,451  50 

33,213  24 

630  88 

4,091  61 

11,244  21 

1,755  35 

16,941  82 

88,935  52 

29  30 

53,776  94 

1,405  00 

13,555  88 

6,713  47 

112,406  39 


$  759,992  00        $   759,992  00        $  652,151  11 


As  of  March  31,  1944,  there  were  182  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where  the  amount  was  in 
excess  of  $300  are  also  shown. 


Salary  Travelling 

rate  expenses 

Bodnar,  T. $  2,520  00  $      744  86 

Boily,  S.  (Aug.  9)  .■ 3,540  00  368  11 

Bouchard,  C 2,520  00  1,151  02 

Byers,  J.  G 3,360  00  2,433  98 

Colbert,  A.  H.  0 2,400  00  1,040  32 

Coles,  J.  H 2,520  00  1,70199 

Curtis,  N 3,240  00  1,464  78 

Davey,  A.  D 3,300  00  969  88 

Davies,  W.  D 3,240  00  1,914  58 

Desrosiers,  A 2,520  00  1,406  08 

Fleury,  J.  P.  E.  2,880  00  970  26 

Freeborn,  S.  G 2,760  00  1,381  86 

Graham,  J.  W 2,880  00  1,224  64 

Graham,  W.  L 3,000  00 

Heon,  H 2,520  00  1,491  51 


Salary 
rate 


Irvine,  S.  D 2 

Kavanagh,  J.  A 2 

King,  J.  H 2 

Lefebvre,  J.  G 2 


MacKenzie,  C.  F. 
MacVannel,  A.  P. 


McCallum,  J.  M 4 

McMullen,  W.  S. 3 

Xorquay,  J 2 

Peterson,  A.  W 4 

Pineau,  E.  F 3 

Pintal,  H.   (Jan.  1)    2 

Semple,  F.  G .2 

Steele,  J.  A 2 

Telfer,  J.  A 3 


,520  00 
760  00 
,520  00 
760  00 
,520  00 
,660  00 
,920  00 
,120  00 
,§80  00 
140  00 
300  00 
520  00 
760  00 
520  00 
000  00 


Travelling 
expenses 

904  03 

528  52 

949  42 

1.660  49 

711  95 

392  43 

1,337  15 

1.233  74 

1,286  25 

1.885  68 

954  55 

1,177  85 
1,589  44 


Wages  of  labourers  and  casual  employees  amounted  to  $5,144.25. 


D  Payments  amounting  to  $13,702.62  were  made  to  the  Canadian  Fairbanks-Morse  Co.  Limited,  for  1,220  hog 
scales  to  be  re-sold  to  producers  of  hogs,  at  cost,  by  authority  of  P.C.  1444  of  February  27,  1941,  and 
P.C.  5/2814  of  April  7,  1943.    Proceeds  from  sales  amounting  to  $13,507.52  were  credited  to  this  allotment. 

H    Consists  of  the  following  groups  of  payments: — 

Horse  Breeders'  Clubs,  $25,280.19  (Manitoba,  $6,069.53;  Saskatchewan,  $14,993.51;  Alberta,  $4,217.15). 
The  Department  pays  75  cents  for  every  mare  bred  plus  25  per  cent  of  the  service  fee  on  such  raarea 
as  prove  to  be  in  foal,  plus  $1  for  each  registered  pure  bred  mare  in  foal. 

Premiums  to  owners  of  pure  bred  stallions,  $35,642.25  (Nova  Scotia,  $870;  Prince  Edward  Island,  $821,25; 
New  Brunswick,  $1,372.50;  Quebec,  $25,998;  Ontario,  $5,815.50;  British  Columbia,  $765).  These  premiums, 
which  are  shared  jointly  with  the  provinces,  are  based  on  the  class  of  stallion  and  the  number  of  mares  left 
in  foal,  according  to  a  schedule  for  each  province^  prepared  by  a  Dominion-Provincial  Board.  The  amounts 
shown  represent  the  Dominion's  share. 

Grants  to  Horse  Breeding  Stations,  $3,309.25.  A  proprietor  of  a  Breeding  Station  must  own  or  control 
three  or  more  stallions.    The  basis  of  the  grant  is  $187.50  per  stallion. 

Premiums  under  the  Ram  Club  Policy,  $4,252.25.  Under  this  policy,  ram  clubs  deposit  with  the 
Department  stated  amounts  for  rams.  The  Department  purchases  the  animals  and  absorbs  the  differences 
in  costs.     Purchases  amounted  to  $11,046.25,  deposits,  $6,794. 

Club  Work  (Prize  Money,  etc.),  $20,451.58  (shared  jointly  with  the  provinces)— Calf  Feeding  Competi- 
tions, $12,412.64;  Boys'  and  Girls'  Swine  Clubs,  $1,268.01;  Poultry  Fairs,  Sheep  Fairs,  Boys'  and  Girls'  Lamb 
Clubs,  Bacon  Litter  Competitions,  etc.,  $6,770.93. 


DEPARTMENT   OF  AGRICULTURE  A— 21 

Many  departmental  live  stock  policies  entail  payments  in  the  nature  of  grants  to  clubs  and  the  absorption 
of  losses  in  free  or  partially  free  distribution  of  live  stock.  All  are  made  on  ministerial  authority  from 
the  primary  allotment  included  in  the  vote  and  approved  by  Parliament  for  this  class  of  assistance. 

J  Represents  payments  for  the  purchase  of  live  stock  and  expenses  of  distribution  under  the  following 
policies : 

Sire  Loan  Poficy,  $44,509.59  (bulls,  $40,026.70;  rams,  $25;  boars,  $2,777.66;  miscellaneous  expenses,  $1,68023). 

Sow  Distribution  Policy,  $8,934.75.  Payments  for  purchase  of  sows  and  expenses  of  distribution  amounted 
to  $36,723.09;  receipts  from  sales  amounted  to  $27,788.34  and  were  credited  to  this  allotment. 

Surplus  Boar  Policy,  $332.60.  Payments  for  purchase  of  boars  amounted  to  $2,844.85;  receipts  from  sales 
amounted  to  $2,512.25. 

N    The  following  employees,  whose  salary  rates  were  under  $2,400  on  that  date,  received  travelling  expenses  in 
excess  of  $300:  S.  Bergey,  $697.63;  W.  A.  Blackburn,  $1,559.02;  J.  R.  Blacklock,  $1,464.16;  A.  L.  Blenkhom, 
$1,187.20;  S.  L.  Boulanger,  $1,023.73;  A.  C.  Bart,  $386.50;  J.  A.  Campbell,  $853.55;   F.  H.  Ching,  $602.90 
A.  C.  Craft,  $1,58055;  A.  Crawford,  $382.65;  H.  Dumaine,  $1,594.25;  J.  H.  Erb,  $1,145.64;  S.  J.  Ferns,  $1,178.88 
L.  Foisy,  $1,254.89;  B.  F.  Galbraith,  $1,412.55;  P.  A.  Galliot,  $571.88;  J.  H.  Girard,  $1,823.93;  A.  Goguen 
$1,305.58;   P.  R.  Goodwin,  $317.63;   J.  A.  Harding.  $560.91;    C.  M.  Harvey,  $1,010.71;   J.  Harvie,   $812.17 
W.  T.   Hawken,   $412.92;    W.   Henderson,   $1,021.28;    E.    K.   Hyndman,   $459.88;    S.    A.   Ibbotson,    $422.94 
V.  Juneau,  $389.22;   A.  J.  C.  Kelleher,  $462.23;   R.  J.  E.  Laberge,  $1,051.57;   E.  K.   Laflamme,  $1,800.37 
J.  C.  Longstaff,  $1,730.58;  F.  J.  MacCharles,  $1,395.18;  W.  B.  MacDonald,  $330.90;  J.  H.  McConnell,  $1,556 
W.  McMorrin,  $1,279.93;   E.  C.  McMurtrie,  $1,944  02;   G.  A.  Marcoux,  $1,703.72;   C.  H.  Mitchell,  $346.72 
J.  Murdoch,  $653.18;  I.  B.  Noble,  $522.53;  J.  A.  Philibert,  $321.75;  0.  Picard,  $304.61;  E.  Rainville,  $1,269.05 
H.  D.  Reid,  $1,532.93;   W.  Roch,  $750.80;   L.  W.  Roper,  $1,497.07;   C.  Schenn,  $74352;   H.  D.  Scotchmer 
$1,015.47;  J.  B.  Smith,  $814.74;  R.  Snazelle,  $334.08;  T.  G.  Stewart,  $1,05928;  C.  E.  Taylor,  $610.98;  R.  H 
Tomilson,  $373.55;  H.  E.  Upton,  $1,191.54;  C.  E.  Viel,  $327.09;  J.  H.  Vigneau,  $505.04;  G.  C.  Vincent,  $497.81 
J.  D.  Williams,  $802.03;  A.  Wood,  $582.35. 
Suppliers  re.ceiving  $5,000  or  more:  Ket<;hum  Manufacturing  Co.,  Limited,  $7,554.46. 


Vote   19      Plant  Products — Seeds,  Feeds,  Fertilizers,  Insecticides  and  Fungicides  Control,  including  grant 
of  $18,900  to  Canadian  Seed  Growers'  Association 

Estimates  Allotments         Expenditures 

A    Salaries    385,285  00  383,908  61  383,199  87 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 33,685  00  35,061  39  35,061  39 

C    Equipment    ; 7,000  00  7,000  00  3,261  41 

D    Express,  Freight  and  Cartage 1,800  00  1,800  00  1,693  78 

E    Grant  to  Canadian  Seed  Growers'  Association 18,900  00  18,900  00  18,900  00 

F     Miscellaneous 3,000  00  4,000  00  3,266  64 

G    Printing  and  Stationery  11,000  00  11,000  00  6,840  72 

H    Professional  Services 10,000  00  7,500  00  4,440  50 

I     Rents 915  00  915  00  915  00 

J     Prizes  and  Premiums 5,500  00  5,500  00  2,919  57 

K    Supplies  and  Materials 4,000  00  4,000  00  3,847  78 

L    Telephones,  Telegrams  and  Postage 6,500  00  8,000  00  7,489. 90 

M    Travelling  Expenses  48,200  00  48,200  00  46,603  67 


$  535,785  00        $   535,785  00        $   518,440  23 


As  of  March  31,  1944,  there  were  224  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where  the  amount  was  in 
excess  of  $300  are  also  shown. 


A— 22 


PUBLIC  ACCOUNTS:  PART  II 


Bell,   L $ 

Bertrand,  P 

Black,  L.  W 

♦Blakeman,  J.  E 

Brett,  E.  W 

Burke,  T.  W.  L 

Clark,  J.  G 

*Da\vson,  J.  A 

Elliott,  G.  A 

Forward,  B.  F 

♦Foulds,  F.  E 

Gorsline,  F.  H 

Hamilton,  T.  D.  C 

Heise,  A.  C 

Hope,  A 

Ingalls,  R.  A 

♦Lennox,  W.  J.  W 

Lewis,  N.  G 

♦MacKay,  J.  W 

♦Marshall,  C.  V 


Salary- 
rate 

2,520  00 
2,400  00 
2,520  00 
3,240  00 
2,520  00 
3,240  00 
3,000  00 
2,880  00 
3,180  00 
3,120  00 
3,240  00 
2,520  00 
2,760  00 
2,880  00 
2,880  00 
2,640  00 
3,240  00 
2,880  00 
3,240  00 
2,700  00 


Travelling 
expenses 

$  776  05 
1,599  28 
914  84 
344  05 
669  49 
852  89 
441  80 
458  22 


827  30 


Salary 
rate 


McCullough,  C.  S 2, 

Michael,  G.  W 2. 

Noble,  J.  C.  (Nov.  1) 2, 

Overholt.  P.  M 2, 

Pavfer,  R 2. 

"Peart,  G.  S 3, 

Pepin,  J.  A 2, 

Poisson,  E 2 

Potvin,  A 2, 

Sibbit,  R.  H 2, 

Simard,  J 3. 

♦Stewart,  G.  M 3, 

Sweet,  C 3, 

Tapp,  C.  T 2, 

*Weir,  C.  A 2. 

White,  S 2, 

♦White,  W.  R 3, 

Wright,  W.  H i.. 

♦Young,  N 4, 


520  00 
520  00 
880  00 
760  00 
580  00 
900  00 
880  00 
520  00 
700  00 
520  00 
240  00 
,240  00 
480  00 
880  00 
520  00 
520  00 
660  00 
140  00 
920  00 


Travelling 
expenses 

677  08 


530  22 

778  58 


732  43 
829  68 
446  53 


♦Received  additional  compensation — see  following  list. 


As  of  March  31,  1944,  there  were  34  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  'detailed  above  (amounts  represent  annual  rates  paid  at  that  date):  J.  E.  Blakeman,  $300; 
J.  A.  Dawson,  $120;  F.  E.  Foulds,  $300;  W.  J.  W.  Lennox,  $300;  J.  W.  MacKay,  $360;  C.  V.  Marshall,  $120; 
G.  S.  Peart,  $720;  G.  M.  Stewart,  $300;  C.  A.  Weir,  $240;  W.  R.  White,  $120;  N.  Young,  $600. 


C    Includes  one  new  car  purchased  at  a  net  cost  of 
used  car. 


L,113.72  after  deducting  an  allowance  of  $350  on  one 


M  The  following  employees,  whose  salary  rates  were  under  $2,400  on  that  dat«,  received  travelling  expenses 
in  excess  of  $300:  A.  Bayer,  $916.30;  S.  A.  Bowman,  $621.02;  R.  Broadfoot,  $779.25;  A.  N.  L.  Butler,  $1,146.84 
A.  M.  W.  Carter,  $400;  T.  H.  Coltart,  $877.98;  O.  Crepeau,  $847.45;  R.  B.  Gumming,  $554.54;  A.  Dumais 
$872.62;  H.  D.  Falls,  $719.69;  J.  B.  Ferland,  $1,259.28;  A.  G.  Gilbert,  $845.62;  G.  B.  Gilmour,  $1,065.64 
L.  Goodall,  $544.57;  G.  M.  Gray,  $731.26;  K.  R.  Hillier,  $493.22;  A.  Hope,  $850.72;  R.  Hurtubise,  $807.27 
E.  C.  Jones,  $822.51;  A.  A.  Langlais,  $1,003.30;  E.  Lavoie,  $1,161.59;  N.  D.  MacKenzie,  $801.55;  G.  MacMillan 
$564.47;  A.  McPherson,  $904.70;  D.  Moor,  $1,100.41;  C.  L.  S.  Palmer,  $423.48;  H.  R.  Parnell,  $680.20 
E.  J.  Quail,  $920.09;  L.  L.  Robertson,  $1,017.43;  R.  T.  F.  Ross,  $955.20;  W.  G.  Sallans,  $727.91;  R.  A.  Sander 
son,  $516.58;  A.  Seguin,  $687.05;  A.  A.  Smith,  $1,375.95;  D.  F.  Stewart,  $787.24;  J.  K.  Swann,  $1,201.58. 


Vote   20      Grants  to  Fairs  and  Exhibitions,  in  the  amounts  detailed  in  the  Estimates 

Estimates 

A  Maritime  Stock  Breeders'  Association,  Amherst,  N.S.  (Maritime  Winter  Fair)..  5,000  00 

B  Provincial  Exhibition  of  Quebec,  Quebec,  P.Q 15,000  00 

C  Royal  Agricultural  Winter  Fair,  Toronto,  Ont 35,000  00 

D  Vancouver  Exhibition,  Vancouver,  B.C 10,000  00 


Expenditures 

5.000  00 
15,000  00 
35.000  00 
10.000  00 


$     65,000  00        $     65,000  00 


A  B  D    Each  represents  the  fifth  of  ten  annual  instalments  payable  in  accordance  with  agreements  ai)proved 
by  the  Governor  in  Council. 

C    Represents  the  seventeenth  of  twenty  annual  instalments  authorized  by  The  Royal  Agricultural  Winter 
Fair  Association  Act,  c.  9,  1927. 

/ 


DEPARTMENT   OF  AGRICULTURE 


A— 23 


Vote   21      Grants  to  Agricultural  organizations  in  the  amounts  detailed  in  the  Estimates 

Estimates 

A  Canadian  Council  on  Boys'  and  Girls'  Club  Work 

B  Advanced  Registry  Board  for  Dairy  Bulls 

C  Canadian  National  Live  Stock  Records 

D  Advanced  Registry  Board  for  Swine 


D    The  operations  of  this  organization  were  such  that  the  full  grant  was  not  required. 


Expenditures 


5,000  00 

4,500  00 

18,000  00 

6,000  00 

5,000  00 

4,500  00 

18,000  00 

5,000  00 

$  33,500  00 

$  32,500  00 

MARKETING  SERVICE 

Vote  22    (and   Vote   416,  Further   Supplementary   Estimates)      Marketing  Service    Administration 

Estimates  Allotments  Expenditures 

A    Salaries    76,585  00  79,019  96  78,983  06 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items. 8,016  00  8,016  00  6,317  64 

C    Living  Allowance   2,500  00  2,158  20  2,158  20 

D    Miscellaneous    490  00  490  00  424  70 

E    Printing   and   Stationery 5,750  00  3,000  00  2,342  99 

F     Supplies  and  Materials 600  00  800  00  733  53 

G    Telephones,  Telegrams  and  Postage 1,947  00  947  00 '  748  14 

H    Travelling  Expenses  7,701  00  9,157  84  6,646  48 


$   103,589  00        $   103,589  00        $     98,354  74 


As  of  March  31,  1944,  there  were  44  employees  paid  from  this  account.  The  following  were  receiving  salaries 
at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  *J.  Blackburn,  $2,400; 
P.  A.  Cossman,  $2,760;  E.  L.  Elliot,  $2,520;  M,  E.  LeBlanc,  $2,520;  *R.  W.  Neely,  $3,480;  *C.  V.  Parker, 
$3,180,  secretarial  allowance,  $600  (charged  to  Vote  1);  L.  C.  Pepper,  $3,180;  *J.  G.  Robertson,  $5,280;  A.  W. 
Ryan,  $2,760;  R.  M.  Scott,  $4,140;  A.  M.  Shaw,  $8,500. 

*  Received  additional  compensation — see  following  lists. 

As  of  March  31,  1944,  there  were  4  employees  being  paid  war  duties  supplements,  including  the  following 
who  salaries  are  detailed  above   (amounts  represent  aryiual  rates  paid  at  that  date):  J.  Blackburn,  $300; 
.R.  W.  Neely,  $300;  C.  V.  Parker,  $300. 

J.  G.  Robertson  received  living  allowance  of  $2,158.20  at  rate  of  $179.85  monthly. 

H    Travelling  expenses  in  excess  of  $300   were   paid   to:'M.  Casselman,   .$688.81;    P.   A.   Cossman,   $466.24; 
E.  L.  Elliot,  $664.82;  M.  E.  LeBlanc,  $1,794.40;  L.  C.  Pepper,  $304.74;  A.  M.  Shaw,  $457.71. 


Vote  23     Agricultural  Economics 

A  Salaries    74,715  00 

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items 

C  Equipment    

D  Miscellaneous    

E  Printing  and  Stationery  

F  Telephones  and  Telegrams 

G  Travelling  Expenses   


As  of  March  31,  1944,  there  were  41  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  J.  F.  Booth, 
$5,220;  J.  Coke,  $4,140;  A.  Gosselin,  $3,660;  W.  C.  Hopper,  $4,620;  *A.  E.  Richards,  $3,660;  *C.  C.  Spence, 
$2,700. 


Estimates 

.   74,715  00 

5,943  00 

2,200  00 

600  GO 

4,500  00 

Allotments 

74,715  00 
5,943  00 
2,200  00 

600  00 
4,500  00 

400  00 
7,400  00 

Ex 

penditures 

73,889  62 

4,796  56 

1,354  50 

237  34 

2,845  19 

400  00 
7,400  00 

380  44 

6,196  83 

$  95,758  00 

$  95,758  00 

$ 

89,700  48 

*  Recei^-ed  additional  compensation — see  following  list. 


A— 24 


PUBLIC  ACCOUNTS:   PART  II 


As  of  March  31,  1944,  there  were  10  employees  being  paid  war  duties  supplements,  inckiding  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date):  A.  E.  Richards,  $660; 
C.  C.  Spence,  $600. 

G    Travelling  expenses  in  excess  of  $300  were  paid  to:  J.  F.  Booth,  $522.20;  J.  Coke,  $577.48;  W.  C.  Hopper, 
$456.74;  H.  L.  Patterson,  $665.79;  H.  W.  Trevor,  $1,406.19;  A.  H.  Turner,  $1,097.54. 


Vole  24   (and  Vote  417,  Further  Supplementary  Estimates)  Dairy  Products 

Estimates  Allotments 

A    Salaries  and  Wages  284,364  00  284,364  00 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 23,877  00  23,877  00 

C    Living  Allowance  1,800  00  3,300  00 

D    Equipment   750  00  1,100  00 

E    Express,  Freight,  Cartage  and  Refrigerator  Car  Service 5,900  00  7,400  00 

F     Supplies  and  Materials 3,000  00  2,350  00 

G    Miscellaneous    1,500  00  1,450  00 

H    Press   Clippings    300  00  50  00 

I     Printing  and  Stationery 10,000  00  6,000  00 

J     Lawyers'  and  Analysts'  Fees 2,000  00  1,443  70 

K    Rents    3,010  00  2,660  00 

L    Telephones,  Telegrams  and  Postage 4,025  00  7,025  00 

M    Travelling  Expenses  46,763  00  46,269  30 


Expenditures 


278,934  08 

22,651  61 

3,054  97 

1,100  00 

7,121  77 

2,127  80 

1,410  33 

46  85 

4,955  85 

1,040  05 

2,651  57 

6,773  10 

43,378  85 

$  375,246  83 

As  of  March  31,  1944,  there  were  139  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date.  The  travelling 
expenses  of  these  employees,  where  the  amount  was  in  excess  of  $300,  are  also  shown. 


Salary  Travelling 

rate  expenses 

Adair,  J.    $  2,520  00 

Anderson,  H.  S 2,760  00        $      809  71 

Art,  G.  L 2,640  00 

Bain,  T.  G 2,640  00  706  54 

Beattie,  D.  M 2,760  00  1,278  56 

Beckett,  W.  J 2,880  00  349  46 

Bourbeau,  G.  A 2,760  00 

Bourbonnais,  J 2,880  00  61135 

Brennan,  W.  E 2,640  00  579  7^ 

Broby,  S.  P 2,760  00 

Burgess,   J 4,140  00 

Cameron,  W.  C 3,780  00  577  18 

Carleton,  R.  J 2,760  00 

Crowe,  H.  J 2,880  00 

Da  vies,  W.  J 2,640  00  1,052  10 

♦Derby,  H.  A 3,480  00 

Euteneier,  C.  P 2,400  00 

Goodwillie,  D.  B.   2,700  00  858  14 

Hebert,  R.  0 2,760  00 

Henderson,  J.  H 2,880  00  560  44 

Hicks,  T.  J 3,240  00  793  10 


Salary 
rate 

*Howe,  S.  R 2,640  00 

Irwin,  J.  L 2,760  00 

Johnson,   E 2,640  00 

Lefebvre,  J 2,760  00 

Lemay,  J.  T 2,640  00 

MacKay,  K.  G 3,240  00 

MacLennan,  R.  M 2.760  00 

Maher,  J.  U 2,880  00 

♦Mason,  H.  A 2,760  00 

McManus,  J.  A 2,880  00 

Menzies,  D 2,760  00 

Monaghan,  F 2,760  00 

Quesnel,  E 2,640  00 

Rogerson,  W.  F 2,520  00 

♦Singleton,  J.  F 5,220  00 

Spencer,  R.  P 2,520  00 

Thimens,  G 2,760  00 

Ward,  H.  M 2,760  00 

White,  O.  H.  J 2,760  00 

Woodiwiss,  L.  H 2,520  00 


Travelling 
expenses 

483  38 
573  56 


978  22 

774  19 
394  89 


916  63 


♦  Received  additional  compensation— see  following  list. 

As  of  March  31,  1944,  there  were  5  employees  receiving  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date):  H.  A.  Derby,  $300; 
S.  R.  Howe,  $180;  H.  A.  Mason,  $240;  J.  F.  Singleton,  $600. 

Wages  of  labourers  and  casual  employees  amounted  to  $6,653.15. 

D    One  new  car  was  purchased  at  a  net  cost  of  $1,100  after  deducting  an  allowance  of  $250  on  one  used  car. 

M    The  following  employees,  whose  salary  rates  were  under,  $2,400  on  that  date,  received  travelling  expenses 
in  excess  of  $300;  D.  E.  Arsenault,  $326.62;  E.  K.  Bonnyman,  $528.52;  A.  Boulais,  $390.23;  J.  R.  Bourbonnais, 


DEPARTMENT   OF  AGRICULTURE  A— 25 

$814.24;  J.  R.  Burgess,  $984.45;  A.  Biissieres,  $435.30;  R.  E.  Carr,  $1,487.18;  J.  E.  Cogan,  $615.05;  A.  Demers, 
$548.70;  M.  Desaulniers,  $1,431.47;  H.  Desfosses,  $807.05;  J.  E.  Dougall,  $1,070.57;  C.  A.  Fabien,  $705.71; 
M.  Germain,  $1,498.83;  C.  R.  Kennedy,  $846.16;  R.  Kerouack,  $1,055.78;  L.  Kirkland,  $1,268.45;  E.  Leblanc, 
$1,210.48;  L.  J.  Levenick,  $823.66;  W.  R.  MacDonald,  $881.52;  C.  A.  Morrison,  $468.74;  G.  W.  Parker, 
$1,181.14;  R.  J.  Quinn,  $403.95;  J.  F.  Robinson,  $578.85;  I.  Rose-Christensen,  $791.35;  G.  A.  Schroer,  $892.36; 
W.  A.  Van  Alstyne,  $1,382.65;  B.  W.  Young,  $1,014.01. 


Vote  25  (and  (a)  Vote  453,  Supplementary  Estimates;  (b)  Vote  418,  Further  Supplementary  Estimates) 
Subsidies  for  Cold  Storage  Warehouses  under  the  Cold  Storage  Act,  and  Grants,  in  the  amounts  detailed 
in  the  Estimates 

Subsidies  Estimates  Allotments        Expenditures 

Kent  Fruit  Growers'  Co-operative  Limited,  Blenheim,  Ont 504  00  504  00  504  00 

Trenton  Cold  Storage  Limited,  Trenton,  Ont 23,123  40  23,123  40 

Osoyoos  Co-operative  Fruit  and  Vegetable  Growers',  Osoyoos,  B.C.  466  00  466  00  466  00 

Kelowna  Growers  Exchange,  Rutland,  B.C 1,211  41  1,211  41  1,211  41 

Keremeoa  Growers  Co-operative  Association,  Keremeos,  B.C 883  00  883  00  883  00 

Salmon  Arm  Farmers  Exchange,  Salmon  Arm,  B.C 693  37  693  37  693  37 

Turner,  R.  and  Sons,  Salmon  Arm,  B.C 168  30  168  30  168  30 

Summerland  Co-operative  Growers  Association,  Summerland,  B.C.  520  00  520  00  520  00 

Vancouver  Ice  and  Cold  Storage,  Vancouver,  B.C 2,000  00  2,000  00  2.000  00 

Howe  Orchards  Limited,  V-ernon,  B.C 315  56  315  56  315  56 

B.C.  Fruit  Shippers,  Limited,  West  Summerland,  B.C 520  00  520  00  520  00 

Moncton  Cold  and  General  Storage  Limited,  Moncton,  N.B.  (2) . . .  891  27  891  27  890  68 
Aldershot  Distributing  Co-operative  Company,  Limited,  Aldershot, 

Ont.   (2)    692  75  692  75  692  75 

New  Brunswick  Apple  Exchange,  Fredericton,  N.B 486  42  486  42  486  42 

Societe  Co-operative  Agricole,  Chicoutimi,  Que 642  58  642  58  642  58 

Winnipeg  Cold  Storage  Company,  Limited,  Winnipeg,  Man.  (1)  ..  56,082  68  56,082  68 

Fearman,  F.  W.  Co.,  Limited,  Hamilton,  Ont 18,682  50  18,682  50 

North  Star  Cold  Storage  Company,  Limited,  Winnipeg,  Man 11,872  00  11,872  00  11,871  60 

Winnipeg  Cold  Storage  Company,  Limited,  Winnipeg,  Man.  (2)  . .  29,584  65  29,584  65  24,551  00 

Elgin  Growers  Co-operative,  St.  Thomas,  Ont 7,350  00  7,350  00 

Municipal  Abattoir  and  Public  Cold  Storage,  Saint  John,  N.B 17,500  00  17,500  00 

174,189  89  174.189  89  46,416  67 

Grants      , 

Kingston  Cold  Storage,  Kingston,  Ont 280  11  280  11  280  11 

Wiltshire  Dairying  Company,  North  Wiltshire,  P.E.1 750  00  750  00  239  94 

Westbank  Co-operative  Growers,  Westbank,  B.C 3,500  00  3,500  00  * 

4,530  11  4,530  11  620  05 


$   178,720  00        $   178,720  00        $     46,936  72 


Subsidies  for  cold  storages  are  paid  on  the  following  basis: — 

(a)  On  completion  of  building,  15  per  cent  of  the  amount  expended  in  construction,  refrigeration,  etc.; 
(6)  At  the  end  of  the  first  year  thereafter,  7  per  cent  of  the  said  amount; 
(cT  At  the  end  of  the  second  year  thereafter,  4  per  cent  of  the  said  amount; 
id)  At  the  end  of  the  two  next  succeeding  years,  2  per  cent  of  the  said  amount. 

Trenton  Cold  Storage  Limited  and  F.  W.  Fearman  Co.,  Limited,  did  not  proceed  with  their  construction 
programs. 

The  sums  allotted  for  Winnipeg  Cold  Storage  Co.,  Limited,  Elgin  Growers  Co-operative,  Municipal  Abattoir 
and  Public  Cold  Storage  and  Westbank  Co-operative  Growers  have  been  re-voted  for  1944-45. 

Grants:  Payments  under  this  heading  are  made  in  instalments  as  in  the  case  of  subsidies.  The  companies 
listed  did  not  conform  at  the  outset  with  the  provisions  of  the  Cold  Storage  Act,  therefore  payment  by  way 
of  grant  was  authorised  by  the  Appropriation  Act. 


A— 26  PUBLIC  ACCOUNTS:   PART  II 

Vote  26  (and  (a)  Vole  454,  Supplementary  Estimates;  (b)  Vote  419,  Further  Supplementary  Estimates) 

Fruit,  Vegetable  and  Maple  Products  and  Honey,  including  grant  of  $5,000  to  Canadian  Horticultural 
Council 

Estimates  Allotments  Expenditures 

A    Salaries    379,476  00  403,449  82  397,776  90 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 40,370  00  40,370  00  39,843  96 

C    Equipment    14,000  00 

D    Express   and   Freight 1,800  00  826  18  826  18 

E    Grant  to  Canadian  Horticultural  Council 5,000  00  5,000  00  5,000  00 

F     Miscellaneous    1,997  00  1,997  00  1,400  07 

G    Printing  and  Stationery 20,000  00  18,500  00  13,906  40 

H    Professional  Services    500  00  500  00  10  00 

i     Rents    777  00  819  00  819  00 

J     Supplies  and  Materials   1,500  00  558  00  484  82 

K    Telephones,  Telegrams  and  Postage 8,800  00  9,700  00  9,602  09 

L    Travelling  Expenses 69,000  00  61,500  00  60,415  02 


$   543,220  00       $  543,220  00       $   530,084  44 


As  of  March  31,  1944,  there  were  122  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date.  The  travelling 
expenses  of  these  employees,  where  the  amount  was  in  excess  of  $300,  are  also  shown. 


X 


Salary 
rate 


Travelling 
expenses 


1,229  79 
463  85 

429  16 
510  30 
533  35 

882  71 
855  38 
451  01 


Salary 
rate 

*Perry,  F.  J 3,000  00 

Ponton,  H.  H 3,000  00 

Read,   W 2.520  00 

Robinson,  K.  B 2,400  00 

Robinson,  R.  E 4,140  00 

Scott,  H 2,520  00 

Shaw,  C.  E 2,520  00 

Skinner,  C.  T 2,760  00 

Stevenson,  C.  T 2,520  00 

^Wheeler,  R.  L 4,920  00 

Whyte,  B.  M 3,000  00 

Young,  E.  H 2,520  00 


Travelling 
expenses 

346  65 
688  30 
399  94 


751  60 
1,111  02 

916  97 
1471  62 
1,057  32 


Armstrong,  F.  R $  2,520  00 

Brooks,   C 2,520  00 

Butland,  W.  R 2,760  00 

Coell,  W.  J 2,520  00 

Conger,  K.  B 4,140  00 

Craig,  C.  M 2,520  00 

Fleet,  W.  T.    2,520  00 

Jackson,  C.  W 2,520  00 

Loveday,  F.  E 3,660  00 

Marshall,  S.  B 3,000  00 

Marshall,  W.  B.  H 3,000  00 

*Paige,  E.  G 3,000  00 

*  Received  additional  compensation — see  following  list. 

As  of  Match  31,  1944,  there  were  5  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date) :  E.  G.  Paige,  $300; 
F.  J.  Perry,  $300;  R.  L.  Wheeler,  $600. 

L  The  following  employees  whose  salary  rates  were  under  $2,400  on  that  date,  or  whose  salaries  were  paid 
from  other  accounts,  received  travelling  expenses  in  excess  of  $300:  E.  N.  T.  Arthur,  $366.13;  J.  J.  Benn, 
$550.38;  D.  J.  Beveridge,  $697.29;  C.  H.  Bowman,  $1,008.69;  J.  A.  Brand,  $501.00;  E.  Bryant,  $383.87;  F.  A. 
Brydon,  $365.02;  F.  C.  Chappell,  $964.45;  W.  Corp,  $323.14;  Geo.  L.  Cox,  $540.05;  L.  D.  Culligan,  $426.97; 
J.  H.  Dawe,  $361.90;  J.  G.  De  Jong,  $395.70;  E.  C.  Dickenson,  $550.07;  J.  R.  Dill,  $338.56;  C.  E.  Dionne, 
$375.67;  E.  Dube,  $356.19;  F.  J.  Duplisea,  $317.90;  E.  A.  Eardley,  $495.75;  D.  H.  Firth,  $342.63;. P.  L.  Ford, 
$716.80;  W.  J.  Furminger,  $443.10;  John  Godbout,  $328.48;  W.  F.  Graham,  $645.27;  F.  W.  Gray,  $1,019.12; 
W.  G.  Harnden,  $341.52;  A.  E.  Harvie,  $648.08;  J.  J.  Johnson,  $1,253.42;  R.  R.  Long,  $302.59;  A.  W.  Longley, 
$505.18;  R.  Lounsbury,  $419.66;  S.  MacFarlane,  $588.30;  O.  L.  May,  $1,086.16;  J.  P.  Millie,  $420.34;  W.  H. 
Mizener,  $963.03;  R.  B.  Neily,  $655.03;  J.  C.  Paradis,  $518.19;  C.  H.  Pickett,  $363.15;  B.  C.  Porter,  $379.63; 
J.  P.  Fraught,  $332.34;  B.  Roberts,  $782.47;  C.  J.  Rose,  $703,22;  W.  J.  Sangster,  $772.86;  A.  M.  Shaw,  $514.97; 
H.  W.  Smith,  $823.45;  H.  M.  Spencer,  $411.94;  E.  W.  Stanley,  $813.73;  W.  F.  Strong,  $617.40;  J.  J.  Tofani, 
$1,030.85;  E.  B.  Van  de  Water,  $949.28;  R.  R.  Waddle,  $621.67;  E.  A.  Walton,  $1,012.14;  H.  G.  Woodworth, 
$672.20. 


DEPARTMENT   OF  AGRICULTURE 


A— 27 


Vote  27     Live  Stock  and  Live  Stock  Products 

Estimates 

A    Salaries    381,752  00 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items. 26,227  00 

C    Equipment    3,300  00 

D    Express,  Freight  and  Cartage   2,325  00 

E    Living  Allowance   1,200  00 

F     Miscellaneous    2,535  00 

0  Printing  and  Stationery 17,120  00 

H    Professional  Services,  including  Legal  Services 1,000  00 

1  Rents 7,411  00 

J     Supplies  and  Materials 3,700  00 

K    Telephones,  Telegrams  and  Postage 15,800  00 

L    Travelling  Expenses 102,088  00 


Allotments 

Expenditures 

385,869  00 

385,869  00 

30,227  00 

29,899  36 

3,300  00 

3,206  65 

2,325  00 

1,065  35 

1,200  00 

2,535  00 

2,364  15 

13,620  00 

12,316  33 

1,000  00 

300  62 

7,411  00 

6,767  20 

2,941  69 

1,790  20 

19,314  56 

19,314  56 

94,714  75 

94,714  75 

$   564,458  00        $   564,458  00        $   557,608  17 


As  of  March  31,  1944,  there  were  180  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400,  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where  the  amount  was  in 
excess  of  $300  are  also  shown. 


Bain,  C.  E 

^Baird,  F.  F 

^^arrv',  S.  C 

Beatty,  R.  G 

Bennett,  R.  K 

♦Bonnj-man,  E.  D 

Bowman,  F.  A 

*Brown,  W.  A 

♦Browne,  D.  L 

Bruce,  H.  R 

Buker,  F.  H 

Chepesuik,  M.  W 

Chipman,  S.  N.  (Aug.  1).. 

Clay,  H.  W 

Coulter,  C.  L 

Craig,  H.  E 

^Curran,   A.  F 

*Deguire,  J.  A 

Duff,  H.  C 

Dunsmore,  W.  G 

Fetherstonhaugh,  J.  E.  . . . 

Ford,   H.  L 

Foster,  G.  W 

Eraser,  H.  W 

Garrison,    I 

George,  J.  F 

Gordon,  W.  M 

*Haggerty,   J.   F 

Hancock,  L 


Salary 
rate 

$  2,880  00 
2,520  00 
3,660  00 
2.520  00 
2,880  00 
3,120  00 
2.520  00 
4,320  00 
2,520  00 
2,820  00 
2,520  00 
2,520  00 
2,880  00 
2,520  00 
3,000  00 
2,520  00 
2,880  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,520  00 
2,820  00 


Travelling 
expenses 

$      348  32 

448  98 

1,139  41 

421  45 

1,204  18 

1,535  58 

2,137  46 

2,172  91 

817  48 

1,036  71 

608  66 


1,636  07 
376  78 


328  71 

553  33 

1,392  20 

422  96 


728  48 


*Hedgecoe,  A.  R 

Hooey,  E.  R.  . . 

Johns,  E.  J.   ... 

Kerr,  W 

Kezar,  J.  H.  ... 

Layton,   R.   L. 

Light,  P.  E.   ... 

Lyster,  C.  C.   . . 

Marcoux,  J.  A. 
♦Maybee,  H.  J.  . 

McConnell,  W.  C 
♦McCulloch,  A.  C 

McKinnon,  D    A 

McPherson,  W.  J 

McQueen,  M.  J 
*Miller,  G.  B. 

Miller,  M.  H. 

Munro,  A.  D. 

Pawley,  J.  L.  . 
*Pearsall,  L.  W 
*Ra}'mond,    A. 

Rodrigue,  G. 

Rodrigue,  J.  H.  E 

Senn,  E.  W. 

Sheppard,  S.  W 

Thompson,  R.  A 

Trimble,  R.  C.    , 

Williams,  D.  J. 
*Wilson,  G.  R.   . 


Salary 

Travelling 

rate 

expenses 

2,520  00 

650  57 

2,520  00 

1,262  02 

2,400  00 

2,520  00 

797  99 

2,400  00 

2,520  00 

4,140  00 

3,120  00 

349  39 

2,520  00 

335  47 

3.240  00 

513  33 

2,520  00 

1,496  86 

2,880  00 

834  13 

2,520  00 

3,000  00 

391  84 

2,520  00 

3,120  00 

1,768  19 

2,520  00 

3,120  00 

553  30 

2,880  00 

565  93 

4,320  00 

438  87 

2,880  00 

1,193  03 

2,580  00 

2,520  00 

2,820  00 

837  46 

2,820  00 

476  76 

3,000  00 

1,141  14 

2,520  00 

377  27 

3,120  00 

1,041  77 

2,520  00 

889  62 

*  Received  additional  compensation — see  following  list. 

As  of  March  31,  1944,  there  were  21  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  being  paid  at  that  date) :  F.  F.  Baird,  $360 
S.  C.  Barry,  $120;  E.  D.  Bonnyman,  $180;  W.  A.  Brown,  $300;  D.  L.  Browne,  $240;   A.  F.  Curran,  $120 
J.  A.  Deguire,  $120;  J.  F.  Haggerty,  $360;  A.  R.  Hedgecoe,  $120;  H.  J.  Maybee,  $540;  A.  C.  McCulloch,  $120 
G.  B.  Miller,  $420;  L.  W.  Pearsall,  $600;  A.  Raymond,  $120;  G.  R.  Wilson,  $240. 

C    Two  new  cars  were  purchased  at  a  cost  of  $3,206.65.  • 

L  The  following  employees,  whose  salary  rates  were  under  $2,400  on  that  date,  received  travelling  expenses 
in  excess  of  $300:  T.  J.  Adams,  $621.84;  H.  J.  Anderson,  $838.04;  H.  J.  Andrews,  $636.21;  J.  B.  Arsenault, 
165733;   S.  R.  Bowell,  $1,436.81;   J.  P.  Cain,  $1,119.84;   J.  T.  Charland,  $1,344.86;    H.  Cochrane,  $776.42; 


A— 28 


PUBLIC  ACCOUNTS:  PART  II 


D.  Craig,  $954.38;  W.  B.  Crawford,  $799.97;  A.  F.  Darnell,  $1,924.32;  J.  M.  Fisher, 
$1,102.56;  W.  Hagger,  $848.12;  W.  M.  Hartley,  $1,194.94;   J.  W.  Hedgecoe,  $693.05; 

E.  A.  Holland.  $938.15;  W.  R.  Jennings,  $479.48;  J.  A.  Lahaye,  $980.54;  R.  G.  Laing,  $; 
$649.42;  J.  M.  MacGregor,  $988.61;   A.  R.  MacKay,  $773.99;   D.  A.  MacKenzie, 
$735.43;  J.  G.  Mainville,  $486.52;  L.  J.  Maltais,  $1,636.80;  L.  H.  McMillan,  $533.66 
M.  R.  Mitchell,  $1,018.79;  G.  A.  Moore,  $1,059.00;  A.  L.  Morrison,  $955.58;  A.  C. 
Murray,  $1,202.74;  J.  Napier,  $597.46;  E.  J.  Parker,  $394.11;  B.  Pontbriand,  $748.27; 

•D.  Slone,  $399.40;  A.  V.  Smith,  $980.44;  E.  V.  Smith,  $327.74;  J.  C.  Steele,  $1,303.39 
J.  T.  Stubbington,  $759.08;  A.  Thornfield,  $755.32;  N.  C.  Tilker,  $1,141.47;  P.  O. 
W!  Walker,  $1,189.45;  H.  Walsh,  $390.13;  F.  G.  Ward,  $832.52;  R.  W.  Ward,  $659.81 
R.  H.  Woodward,  $504.77. 


$900.74;  L.  B.  Forbes, 

N.  Henault,  $1,578.63; 

,356.13;  L.  A.  Lalonde, 
.50;    M.   MacMillan, 

J.  Milligan,  $1,023.07; 
Morton,  $620.88;  J.  G. 

C.  E.  Sampel,  $896.87; 

H.  L.  Steves,  $523.90; 

Van  Sickle,  $1,291.38; 
;  C.  S.  Weber,  $472.53; 


Vote  28  Marketing  of  Agricultural  Products,  including  temporary  appointments  that  may  be  required 
to  be  made,  notwithstanding  anything  contained  in  the  Civil  Service  Act.  the  amount  available  for 
such  appointments  not  to  exceed  $13,000 

A  Temporary  Assistance    

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items 

C  Marketing  Projects,  including  Advertising 

D  Printing  and  Stationery 

E  Supplies  and   Materials 

F  Telephones,  Telegrams  and  Postage 

G  Travelling  Expenses   

As  of  March  31,  1944,  there  were  6  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  W.  M.  Ritchie, 
$3,000;  A.  H.  Snow,  $2,400. 

G    Travelling  expenses  in  excess  of  $300  were  paid  to:  W.  M.  Ritchie,  $1,420.04. 


Estimates 

Allotments        ] 
15,000  00 

Expenditures 

13,000  00 

14,996  59 

378  00 

701  65 

701  65 

4,000  00 

6,590  00 

6,538  34 

500  00 

176  35 

19  07 

500  00 

500  00 

110  00 

109  96 

6,122  00 

2,422  00 

2,349  52 

$     25,000  00 

$     25,000  00 

$     24,715  13 

SUPERANNUATION  AND  RETIREMENT  BENEFITS 
Gratuities  to  families  of  deceased  employees,  Civil  Service  Act,  c.  22,  R.S 


.$        4,000  00 


SPECIAL 

Vote  29      Prairie  Farm  Rehabilitation  Act  and  Water  Storage 

Allotments 

Headquarters  Administration — 

Ottawa    14,558  80 

Regina 46,614  86 

Economic  Surveys  44,000  00 

Entomological  Surveys   5,650  00 

llO^SS  66 

Cultural  Experiments  and  Research — 

Ottawa    33,280  00 

University  of  Manitoba 8,500  00 

Morden   4,350  00 

Brandon    34,570  00 

University  of  Saskatchewan. 13,900  00 

Saskatoon  Forage  Crop  Laboratory 5,365  00 

Indian  Head  Farm  33,540  00 

Indian  Head  Forest  Nursery 24,085  00 


Expenditures 

4,588  48 

46,614  86 

36,527  11 

5,646  18 

93,376  63 

27,297  82 

6,152  59 

4,186  13 

25,746  94 

9,028  20 

5,232  28 

27,861  29 

22,797  48 

DEPARTMENT   OF  AGRICULTURE  A— 29 

iltural  Experiments  and  Research — Concluded — 

Melfort 5,715  00 

Scott    17,740  00 

Sutherland    9,000  00 

Swift  Current  103,810  00 

University  of  Alberta 15,350  00 

Lethbridge    41,495  00 

Lacombe   13,900  00 

Manyberries    10,000  00 

Unallotted    400  00 

SIdjDOO  00 

Land  Utilization — 

Administration    30,000  00 

Community  pastures :  construction  172,000  00 

Community  pastures :  management  and  operation 215,500  00 

Purchase  of  land , 40,000  00 

Purchase  of  bulls  45,000  00 

Re-establishment    of   farmers , 19,000  00 

Seeding  community  pastures  18,500  00 

Preparation,  cultivation  and  operation  of  irrigation  projects 75,000  00 

615,000  00 

Water  Development  and  Water  Storage — 

Administration    36,000  00 

Small   projects    316,009  79 

Large  projects 

Administration  and  Engineering   62,000  00 

Qu'Appelle  River  Development  (Reconstruction  of  Craven  Dam) 23,101  48 

Swift  Current  Irrigation— Main  Canal 67,296  00 

Swift   Current— Highfield  Project 4,000  00 

LaSalle  River  Dams 460  01 

Raymond  Irrigation  Project 6,000  00 

Echo  Lake — Sioux  Bridge  (Road  Construction) 1,075  00 

Antelope-Coulee — Telephone  Line 1,828  00 

Completion  of  Existing  Contracts 125,772  62 

Swift  Current  Irrigation — Distribution  System 8,704  00 

Wolverine  Creek  Storage 15,889  45 

General  Maintenance  56,000  00 

Water  Storage 33,500  00 

Caron  Riverhurst  Intake  29,539  99 

Surveys   112,000  00 

899,176  34 

$2,000,000  00 


5,715  00 

16,924  95 

9,000  00 

103,782  87 

15,280  84 

41,107  82 

13,735  58 

9,991  36 

343^1  15 

25,995  06 

169,684  84 

215,118  22 

34,103  86 

23,839  31 

•      16,540  77 

17,757  66 

74,864  91 

577^04  63 

33,628  53 

268,388  37 

56,423  64 

20,238  90 

54,069  76 

1,351  17 

6,000  00 

841  54 

601  62 

117,461  34 

8,702  40 

15,889  45 

54,404  11 

31.968  91 

27,046  67 

99,166  45 

796,182  86 

$1,811,305  27 

The   amount   of  the  above   vote,  $2,000,000,  was  not  subsidized  in  the   Estimates;    the   allotments  were 
authorized  by  Treasury  Board. 

Distribution  of  Ctiltural  Experiments  and  Research — expenditure  by  activities: 

Cultural  publications  and  administration 18,904  03 

District  experimental  stations  and  reclamation  surveys 147,103  62 

Grass  investigation  coverage  and  range  surveys 34,349  52 

Tree  planting 42,829  06 

Soil  research  and  soil  surveys 45,695  52 

AgricuKural  Improvement  Associations — Soil  drifting  control  including  horticultural  development.  22,996  57 

Cultural  work  on  irrigation  projects 19,639  09 

Live  stock  surveys  and  sheep  development 12,323  74 

$  343,841  15 


A— 30 


PUBLIC  ACCOUNTS:  PART  II 


Following  is  a  statement  showing  the  objects  of  expenditure  under  the  various  allotments  :- 


Administration        Cultural 


A  Salaries  and  Wages 59,901  05 

B  Cost  of  Living  Bonus  and  Other 

Pay-list  Items 7,401  07 

C  Advertising 

D  Lands,  Buildings,  Works 

E  Equipment 867  00 

F  Freight,  Express 119  06 

G  Miscellaneous 277  16 

H  Rents 9, 144  36 

I  Supplies  and  Materials 180  83 

J  FggcIs 

K  Postage,  Telephones,  etc 124  20 

L  Travelling  Expenses 12 ,  889  20 

M  Printing  and  Stationery 2,472  70 

N  Professional  Services 


24,283  89 
256  31 

4,700  35 
27,687  85 

2,256  29 

1,573  60 

30,719  49 

26,967  83 

513  59 

2,989  65 
30,648  66 
12,509  32 


Land 
utilization 


Water 
development 


178,734  32    246,075  06    230,219  04 


39,397  57 

17  82 

47,112  25 

92,387  29 

12,232  07 

7,957  74 

421  40 

83,110  11 

8,281  19 

4,575  58 

33,584  87 

1,308  83 

1,442  85 


24,164  82 

160  82 

343,155  94 

56,363  38 

3,465  52 

13,387  39 

832  23 

35,727  67 

4,462  35 
79,398  56 

4,827  89 
19  25 


Total 

714,929  47 

95,247  35 

434  95 

394,968  54 

177  305  52 

18,072  94 

23,195  89 

41.117  48 
145,986  44 

8,794  78 

12,151  78 

156,519  29 

21.118  74 
1,462  10 


;,376  63   $343,841  15   $577,904  63   $796,182  86   $1,811,305  27 


Provision  is  made  in  the  Act  for  appointment  by  the  Minister  of  the  necessary  temporary  officials  and 
employees  at  rates  approved  by  the  Governor  in  Council. 

As  of  March  31,  1944,  there  were  212  employees  paid  from  this  account  whose  positions  had  been 
specifically  approved  by  Order  in  Council.  The  following  were  receiving  salaries  at  an  annual  rate  of  $2,400 
or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of  separation  (shown  in  brackets).  The 
travelling  expenses  of  these  employees,  where  the  amount  was  in  excess  of  $300,  are  also  shown. 


Arthur,  S.  F 1 

Bidden,  C.  H 

Brown,  C.  D 

Caldwell,  0.  G 

Carscallen,  H.  R 

Cheney,  W.  P.  (March  1). 

Cook,  A.  B 

De  Savigny,  H.J 

Donald,  R.  F.  B 

Doughty,  J.  L 

Evans,  F.  L.  (Nov.  1).... 

Foss,  W.  L 

Freer,  O 

Gray,  E.  L 


Salary 
rate 

3,780  00 
2,340  00 
2,400  00 
2,500  00 
2,760  00 
2,700  00 
2,700  00 
2,700  00 
2,520  00 
2,820  00 
2.700  00 
2,700  00 
4,180  00 
4,500  00 


Travelling 
expenses 


877  13 
341  75 


2,125  31 
993  08 
630  64 


1,044  63 
783  34 
778  19 


Haberman,  J.  A 

Hawkins,  S.  H 

MacKenzie,  G.  L.    ... 

Mann,  H.  H.  M 

Moore,  C.  M 

Mutchler,  J.  I 

Riesen,  H.  G 

Russell,  B.  M 

Shields,  S.  F 

Spence,  G 

Switzer,  J.  E 

Todd,  J.  C.  (Jan.  1)... 
Vallance,  J.  (Nov.  20) 
Wotherspoon,  W 


Salary 
rate 

2,400  00 
3,060  00 
2,760  00 
2,940  00 
2,700  00 
3,060  00 
2,700  00 
4,020  00 
2,400  00 
6,000  00 
2,700  00 
2,700  00 
4,500  00 
2,700  00 


Travelling 
expenses 


622  04 

817  87 

806  55 

1,521  49 

1.470  99 

1,220  76 

1,123  59 

1,002  85 

649  24 

728  01 

657  27 

675  99 


As  of  March  31,  1944,  there  were  7  employees  receiving  war  duties  supplements. 


D  Includes  completion  of  existing  contractual  works  as  follows:  Round  and  Crooked  Lakes  Reservoir, 
$3,330;  Qu'Appelle  River  Bridge,  $2,575.27;  Seven  Persons  Creek  Reservoir,  $6,770.68;  Gap  Creek  Weir, 
$18,883.63;  Graham  Creek  Dam,  $8,499.23;  Long  Lake  Dredging,  $14,992.20;  Antelope  Coulee  Road  Diversion, 
$1,772.18;  Echo  Lake  Dam,  $4,502.22;  Bartman  Dam,  $14,002.71;  Rush  Lake  Project,  $18,05423;  Gladstone 
Dam,  $2,545.16;  Duncairn  Bridge,  $512.61;   Duncairn  Dam,  $20,427.04;   miscellaneous  contracts,  $594.18. 

Lands   to   the   value   of   $31,863.01    were    purchased   during    the   year   including    the   following:    Duncairn 
Reservoir,  $10yl77.92;  Eastend  Irrigation  Project,  $8,220.57  and  Swift  Current  Irrigation  Project,  $6,548. 

E    These   expenditures  consist  chiefly   of  purchases   of  numerous  small  pieces  of  equipment  and  repairs  to 
equipment.     Included,    however,   is   $19,298.63    representing    the    net    cost    of    15    cars    and    2    trucks    after 
deducting  allowances  of  $7,610  on  16  used  vehicles;  5  pickup  balers  were  purchased  at  a  cost  of  $7,266.97.. 
Bulls  for  community  pastures  were  purchased  to  the  value  of  $22,350. 

H    Expenditures   hereunder   include   payments   to   57    operators   of    experimental    sub-stations   amounting    to 
$31,016.50. 
For  office  rentals,  the  amount  paid  was  $8,136.36. 


L  Travelling  expenses  in  excess  of  $300  were  paid  to:  J.  Achtzener,  $1,014.19;  B.  K.  Acton,  $461.73;  J.  L. 
Anderson,  $308.08;  E.  S.  Archibald,  $804.70;  H.  C.  Armstrong,  $812.57;  J.  A.  Bennett,  $473.58;  W.  M.  Berry, 
$754.12;  R.  V.  Blair,  $809.79;  W.  G.  Bock,  $1,246.09;  W.  E.  Bowser,  $455.00;  B.  J.  Brockman,  $540.37; 
Donald  Buhr,  $334.87;  J.  J.  Burr,  $362.15;  R.  J.  Cameron,  $1,057.90;  J.  B.  Campbell,  $1,067.35;  J.  M.  Carbert, 

•  $399.78:  H.  W.  Carss,  $1,241.84;  H.  N.  Cavan,  $969.60;  L.  G.  Chase,  $855.12;  H.  Chester,  $470.29;  S,  E.  Clarke, 


DEPARTMENT   OF  AGRICIMLTURE  A— 31 

$635.21;  J.  S.  Clayton,  $320.71;  R.  C.  Cleveland,  $545.42;  J.  R.  Colvin,  $364.91;  J.  S.  Cottingham,  $305.53; 
T.  J.  Craizen,  $416.83;  A.  W.  Daurie,  $2,757.40;  G.  N.  Denike,  $945.01;  S.  Dewar,  $317.66;  R.  N.  Dunlop, 
$985.18;  F.  M.  Edwards,  $390.51;  G.  R.  Evans,  $1,098.06;  W.  H.  Fairfield,  $580.10;  C.  M.  Furlong,  $866.31; 
M.  Gillespie,  $1,002.12;  W.  D.  Gray,  $928.69;  M.  Greenburg,  $362.85;  Wm.  Hagarty,  $789.82;  T.  P.  Hagerman, 
81,798.97;  W.  F.  Hall,  $326.03;   W.  D.  Hay,  $416.23;   C.  Hill,  $725.44;   E.  Hagan,  $1,38925;   B.  M.  Hudd, 
$421.34;  W.  M.  Huddleston,  $440.38;  F.  V.  Humphrey,  $2,070.47;  P.  Hyndman,  $617.21;  N.  L.  Iverson,  $555.97; 
W.  L.  Jacobson,  $717.82;   P.  J.  Janzen,  $427.28;   J.  C.  Johnson,  $1,15922;    R.  M.  Johnson,  $325.77;    Roy 
Johnstone,  $542.49;  D.  A.  Kennett,  $569.69;  E.  M.  Klimon,  $358.29;  W.  J.  Kocher,  $627.63;  C.  E.  Lacina, 
$517.52;   E.  C.  Lambert,  $391.73;    W.   R.   Leslie,   $350.33;    F.   R.   Low,   $301.51;    W.   J.   Machuga,   $329.45 
D.   MacNaughton,   $737.82;    F.   McCallum,  $924.85;    G.   A.   McCallum,   $679.08;    E.  V.   McCurdy,   $556.60 
J.  McDougal,  $627.32;  J.  McFall,  $667.96;  J.  E.  McGoey,  $480.15;  H.  H.  Mclntyre,  $809.40;  L.  D.  McMillan 
$1,157.86;   R.  M.  McWalter,  $308.90;   C.  Mohr,  $1,052.25;   E.  S.  Molberg,  $548.82;  J.  C.  Moore,  $1,262.76 
H.  C.  Moss,  $304.61;  A.  W.  Murphy,  $1,096.44;  J.  E.  O'Connell,  $2,510.20;  W.  Odynsky,  $384.16;  L.  G.  Orr 
$735.13;   E.   C.  Overgaard,  $520.13;    O.  Parker,  $324.10;    D.   A.  Patterson,   $1,317.78;    M.  J.   Peace,  $549.91 
R.  W.  Peake,  $626.38;  J.  Pendergast,  $1,455.82;   R.  Peterson,  $1,324.61;   G.  Petuk,  $308.53;   H.  A.  Pfisterer 
$322.03;   A.  W.  Piatt,  $513.87;    H.  W.  Ramsay,   $324.16;    K.   Rasmusseii,   $320.63;    A.   J.   Reece,  $1,254.52 
A.  S.  Ringheim,  $422.43;  W.  Rueger,  $321.17;   E.  C.  Sackville,  $533.22;   L.  St.  Arnaud,  $347.68;  B.  Schick 
$1,510.06;  A.  Schill,  $1,983.87;  M.  Schitka,  $338.91;  W.  H.  Shafer,  $316.17;  J.  D.  Shepley,  $528.07;  J.  Simpson 
$1,160.63;  A.  E.  Sinclair,  $1,910.32;  C.  H.  Slack,  $2,611.50;  A.  H.  E.  Snow,  $347.99;  L.  P.  Spangler,  $569.34 
C.  C.  Spence,  $494.08;  V.  E.  Thierman,  $1,402.76;  L.  B.  Thomson,  $1,405.76;  W.  B.  Thomson,  $479.58;  E.  W 
Tisdale,  $352.63;   S.  Tomelko,  $468.75;   R.  Vockerath,  $408.44;    R.   M.  Walker,  $1,346.61;  S.  Ward,  $373.49 
J.  W.  Wavling,  $1,148.06;   G.  D.  Williams,  $570.50;    G.  L.  Williams.  $396.44;   H.  W.  Williams,  $532.73;   J 
Wilner.  $830.21;  A.  W.  Wilton,  $357.78;  J.  E.  Winter,  $539.28;  E.  O.  Wood,  $745.74;  L.  A.  Yager,  $881.65 
R.  Youngman,  $2,526.99;  C.  C.  Zimmerman,  $458.35. 

Suppliers  receiving  $5,000  or  more:  Alberta  Livestock  Association,  $8,640;  J.  H.  Ashdown  Hardware  Co., 
Ltd.,  $5,739.51;  Beatty  Bros.  Ltd.,  $6,116.30;  Beaver  Lumber  Co.,  Ltd.,  $8,995.39;  Bird  Construction  Co., 
$48,208.73;  British  American  Oil  Co.,  Ltd.,  $5,988.58;  Dominion  Bridge  Co.,  Ltd.,  $16,419.34;  General  Motors 
Corp.,  $8,406.15;  F.  R.  Gibbs,  $34,314.96;  Gibbs  Bros.,  $20,765.83;  Hanneson  Bros.,  $5,567.71;  Imperial  Oil  Ltd., 
$6,285.86;  International  Harvester  Co.  of  Canada  Ltd.,  $6,506.45;  National  Light  &  Power  Co.,  $8,536.45; 
W.  B.  Ramsay,  $66,784.81;  Raymond  Irrigation  District,  $6,000.00;  Revelstoke  Sawmill  Co.,  Ltd.,  $13,610.45; 
George  Smith,  $10,53126;  Union  Tractor  and  Harvester  Co.,  $5,07520. 


Prairie  Farm  Assistance  Act,  c.  50,  1939 — Amount  transferred  to  meet  the  deficit  in  the 

Prairie  Farm  Emergency  Fund $2,577,647    17 


The  above  transfer  was  necessitated  because  the  levy  on  grain   ($3,580,616.09)   plus  refunds   ($13,387.53) 

was  insufficient  to  meet  expenditures,  a  distribution  of  which  by  provinces  and  crop  years  follows: 

Crop  Year                                                                       Manitoba         Saskatchewan  Alberta                  Total 

1939... ,. 360  71  360  71 

1940 1,307  10  1,307  10 

1941 11,978  87  9,655  03              21,633  90 

1943 13,452  50         3,977,214  00  2,157,682  58         6,148,349  08 


$     13,452  50        $3,990,860  68        $2,167,337  61        $6,171,650  79 


In  the  year  1942,  crop  conditions  were  so  generally  satisfactory  that  no  payments  were  made  under  the  Act. 


Vote   30      Prairie  Farm  Assistance  Act — Administration 

Allotments 

A    Salaries 57,000  00 

B    Wages  77,650  00 

C    Cost  of  Living  Bonus 17,000  00 

D    Freight  and  Express 1,000  00 

E    Miscellaneous 1,000  00 

F    Printing  and  Stationery 5,000  00 

G    Rents    4,000  00 

H    Telephones,  Telegrams  and  Postage 8,350  00 

I     Travelling  Expenses   79,000  00 


Expenditures 

49,544  23 

73,970  38 

5,138  51 

2  31 

26  00 

718  81 

1,404  00 

7,572  54 

78,400  69 

$  250,000  00       S  216,777.  47 


A— 32  PUB  tic  ACCOUNTS:  PART  II 

The  amount  of  the  above  vote  was  not  subdivided  in  the  Estimates;  the  allotments  were  authorized  by 
Treasury  Board. 

Under  the  Act,  authority  for  appointments  and  rates  of  pay  are  vested  in  the  Governor  in  Council. 
As  of  March  31,  1944,  there  were  31  salaried  employees  paid  from   this  account.     The  following  were 
receiving  salaries  at  an  annual  rate  of  $2,400,  or  over,  exclusive  of  cost  of  living  bonus  on  that  date  or  at 
date  of  separation   (shown  in  brackets):   W.  C.  Barrie,  $3,200;  E.  L.  Gray,  $4,500   (to  Vote  29,  Feb.  1); 
.  R.  F.  McGregor,  $4,500;  J.  C.  Riddell,  $3,200. 

I  Details  of  these  expenditures  are  included  with  those  under  Vote  31  as  the  major  portion  was  chargeable 
thereto,  due  to  the  interlocking  nature  of  the  administration  of  this  Act  with  the  Wheat  Acreage  Reduction 
Program. 


Vote  31  (and  Vote  455,  Supplementary  Estimates)  "Wheat  Acreage  Reduction  Payments;  for  adminis- 
tration expenses  in  connection  therewith,  and  for  temporary  appointments  that  may  be  required 
notwithstanding  anything  contained  in  the  Civil  Service  Act 

Allotments  Expenditures 

A    Salaries 542,800  00  493,417  14 

B    Publicity  and  Advertising 7,702  70  7,699  70 

C    Freight  and  Express 7,600  00  1,693  39 

D     Miscellaneous    7,852  00  5,715  22 

E    Printing  and  Stationery • 53,600  00  14,873  43 

F     Professional  Services 101,000  00  69,098  75 

G    Rents    34,000  00  15,389  23 

H    Supplies  and  Materials 9,200  00  5,118  57, 

I     Telegrams,  Telephones  and  Postage 30,000  00  22,160  06 

J     Travelling  Expenses 255,297  30  213,453  60 

K    Wheat  Acreage  Reduction  Payments 31,031,948  00  30,101,726  63 


$  32,081,000  00        $  30,950,345  72 


The  amount  of  the  above  vote,  $32,081,000,  was  not  subdivided  in  the  Estimates;  the  allotments  were 
authorized  by  the  Treasury  Board. 

The  Wheat  Acreage  Reduction  Act,  c.  10,  1942,  as  amended,  superseded  the  Regulations  formerly  employed 
as  authority  for  this  program  which  was  designed  to  encourage  a  reduction  in  the  number  of  acres  sown 
to  wheat  in  the  Prairie  Provinces  and  to  compensate  farmers  who  effected  such  reduction. 

Appointments  and  remuneration  of  administrative  and  technical  officers  and  employees  receive  the 
approval  of  the  Governor  in  Council;  field,  clerical  or  other  assistance  may  be  engaged  by  the  Minister, 
but  at  rates  of  pay  approved  by  the  Governor  in  Council. 

As  of  March  31,  1944,  there  were  162  salaried  employees  paid  from  this  account.  No  employee  was 
receiving  an  annual  salary  of  $2,400  or  over  on  that  date.  In  addition  to  the  salaried  employees,  payments 
to  whom  totalled  $229,910.83,  fieldmen  and  office  assistants  received  wages  amounting  to  $263,506.31 ;  the 
sum  of  $70,445.19  representing  cost  of  living  bonus  payments  is  included  in  these  figures. 

F  Represents  payments,  authorized  by  the  Governor  in  Council,  to  rural  municipalities  for  assistance 
rendered  in  connection  with  the  handling  of  application  forms. 

G    This  item  represents  office  rental  paid  through  the  Departnaent  of  Public  Works. 

J  The  following  employees,  whose  salary  rates  were  under  $2,400  on  that  date,  or  whose  salaries  were  paid 
from  other  accounts,  received  travelling  expenses  in  excess  of  $300:  J.  W.  Abbott,  $1,304.56;  D.  A.  Adamson, 
$402.70;  W.  A.  V.  Allan,  $377.51;  Robt.  Allison,  $993.73;  J.  Anderson,  $822.09;  W.  E.  Andrew,  $635.92; 
Thos.  Annett,  $328.74;  Geo.  Atkinson,  $1,265.10;  Olaf  Bangsund,  $812.55;  C.  W.  Banks,  $1,682.98;  R.  Barclay, 
$862.72;  W.  H.  Barker,  $597.96;  W.  J.  Barrie,  $422.28;  G.  H.  Bartlett,  $1,554.10;  A.  J.  Bater,  $529.05;  M.  W. 
Beaton,  $1,170.83;  W-  Beavon,  $1,388.30;  E.  Bedard,  $356.85;  Earl  Beedle,  $696.52;  E.  Behumuer,  $1,438.03; 
G.  A.  Bell,  $1,962.79;  W.  G.  Bell,  $717.05;  E.  Bergey,  $539.83;  N.  W.  Berglund,  $912.91;  A.  A.  Bdrgum, 
$440.26;  J.  L.  Berry,  $720.79;  E.  Bertrand,  $453.27;  W.  C.  Bettschen,  $447.58;  G.  H.  Bigelow,  $1,218.51; 
A.  S.  Bissett,  $1,117.06;  T.  E.  Black,  $2,172.94;  A.  J.  Boechler,  $522.47;  S.  Boot,  $1417.20;  G.  W.  Booth, 
$341.26;  W.  A.  Boucher,  $638.95;  J.  E.  Bower,  $484.78;  L.  Braconier,  $368.60;  P.  H.  Branigan,  $412.93; 
E.  Brassard,  $1,070.90;  C.  W.  Brenchley,  $574.86;  I.  S.  Bricker,  $391.84;  G.  C.  Bruce,  $1,039.60;  P.  M. 
Buchinski,  $354.98;  J.  H.  Buhler,  $1,054.37;  W.  Burkell,  $564.50;  J.  S.  Campbell,  $753.21;  A.  A.  Carlton, 
S428.51;  W.  A.  Carmichael,  $889.79;  J.  P.  Carmody,  $360.43;  M.  F.  Carpenter,  $2,190.42;  Roch.  Chartier, 
$307.18;  E.  Chorneyko,  $699.57;  C.  Churchill,  $724.18;  M.  P.  Clancy,  $1,338.49;  J.  S. 'Clark,  $446.07;  A.  E. 
Clark,  $1,532.17;  Chas.  Clarke,  $796.34;  O.  C.  Clarke,  $1,673.44;  W.  H.  Clarke,  $634.44;  A.  B.  Claypool, 
$940.29;  C.  W.  Cline,  $425.93;  R.  D.  Coles,  $494.64;  P.  Colleaux,  $1,979.35;  A.  Collopy,  $354.36;  T.  E.  Colter, 


DEPARTMENT   OF  AGRICULTURE  A— 33 

S728.78;  J.  P.  Connors,  $565.60;  F.  Cook,  $343.72;  J.  C.  Cottrell,  $485.66;  F.  C.  Courtney,  $389.25;  Jas.  Craig, 
$302.59;  E.  B.  Cressman,  $689.60;  W.  B.  Crozier,  $620.38;  J.  A.  Cunningham,  $882.68;  N.  B.  Dahl,  $534.25; 
E  D'Aoust,  $635.19;  J.  W.  Davis,  $354.17;  J.  T.  Dewan,  $764.67;  Chas.  Dixon,  $602.72;  L.  A.  Doan,  $814.69; 
L.  M.  Dokken,  $826.11;  W.  H.  Duce,  $602.60;  E.  R.  Duffin,  $422.64;  F.  T.  Durick,  $386.62;  W.  S.  Durning, 
$604.39;  Geo.  Dustan,  $327.79;  S.  G.  Edworthy,  $440.01;  C.  Erickson,  $616.43;  L.  Evenson,  $1,371.85;  E.  S. 
Fagan, '$927.01 ;  W.  L.  Faulkner,  $762.37;  F.  M.  Findlay,  $1,959.05;  James  Finlayson,  $1,076.36;  C.  H.  Fisher, 
$40024-  P.  F.  Fitzpatrick,  $1,801.17;  E.  J.  Flory,  $529.98;  A.  L.  Forrester,  $2,072.67;  Jas.  Frances,  $857.05; 
G.  W.  Francis,  $371.29;  M.  F.  Freehilt,  $439.01;  Robt.  Furst,  $378.86;  C.  R.  Fysh,  $449.60;  F.  W.  Gaetz, 
$591.46;  J.  Gair,  $587.71;  D.  Gallant,  $1,084.09;  Wm.  Garman,  $708.44;  Wm.  Gartly,  $320.09;  L.  E.  Gibson, 
$839 .04 i  Wm.  Gibson,  $545.24;  W.  E.  Gill,  $364.25;  F.  Z.  Glebe,  $430.74;  J.  Golby,  $481.49;  D.  G.  Gordon, 
$448.87;  T.  J.  Gormican,  $577.18;  W.  G.  Graefer,  $355.26;  E.  L.  Gray,  $949.48;  E.  Greenwood,  $1,442.54; 
W.  Grimes,  $1,007.09;  G.  H.  Gritzfeld,  $524.92;  J.  C.  Guy,  $498.31;  R.  L.  Hackett,  $929.25;  G.  Halvorsen, 
S395.20;    J.   G.    Hamilton,   $645.47;    F.   Haney,   $434.38;    A.    M.    Haney,   $855.79;    J.    M.    Hanmore,   $502.94; 

F.  J.  Harcourt,  $362.37;  G.  Harkness,  $1,451.45;  E.  W.  Hartle,  $1,451.84;  J.  Harvie,  $941.23;  A.  E.  Hawker, 
$362.92;  A.  H.  Hayes,  $1,257.52;  H.  D.  Head,  $817.89;  J.  D.  Head,  $500.49;  L.  E.  Helmer,  $1,533.24; 
J.  S.  Henderson,  $935.86;  H.  T.  Hennessy,  $707.85;  R.  G.  Hobbs,  $477.06;  S.  O.  Holden,  $359.15;  M.  A.  Hoover, 
$817.55;  A.  H.  Hope,  $334.52;  E.  C.  Hope,  $664.90;  A.  E.  Hopkins,  $306.71;  E.  R.  Hoskins,  $308.90;  G.  N. 
Hosking,  $320.24;  N.  Hostetler,  $305.01;  W.  A.  Houghtaling,  $48052;  F.  S.  Humphrey,  $1,229.52;  W.  Hunter, 
$524.29;  J.  H.  Irving,  $917.71;  B.  T.  Jacques,  $909.49;  Geo.  Jennings,  $362.97;  P.  Jensen,  $334.43;  H.  Johnson, 
S382.43;  J.  P.  Johnson,  $939.61;  P.  N.  John.son,  $830.49;  C.  W.  Johnston,  $315.23;  J.  K.  Johnston,  $1,403.50; 
Allen  Jones,  $851.25;  M.  Jordet,  $543.00;  H.  W.  Joslin,  $863.70;  A.  J.  Kaiser,  $937.75;  A.  J.  Kennedy,  $621.32; 

G.  A.  Kennedy,  $423.08;  E.  E.  Kenyan,  $446.70;  John  Kerr,  $329.04;  O.  A.  Kohnke,  $354.41;  J.  Korpan,  $372.58; 
J.  W.  Kowalyshen,  $333.81;  J.  N.  Kozak,  $2,389.95;  J.  Krenn,  $427.46;  H.  Krienke,  $1,904.23;  F.  Lang, 
$549.64;  F.  Langseth,  $1,734.40;  A.  Laporte,  $491.53;  J.  W.  Leake,  $618.22;  Alf.  Leale,  $329.66;  J.  H.  Leniczek, 
$335.13;  G.  J.  Lester,  $722.28;  J.  J.  Letcher,  $734.45;  Wm.  Lettner,  $841.77;  Russell  Leyh,  $788.23;  F.  M 
Lidster,  $442.71;  L.  J.  Lindberg,  $1,229.19;  J.  W.  Lindsay,  $303.91;  Hans  Loken,  $903.27;  P.  J.  Longworth, 
$879.64;  J.  Macallister,  $1,509.16;  R.  E.  Mack,  $451.50;  D.  G.  Mackay,  $507.77;  D.  MacLeod,  $1,059.13; 
R.  Magosse,  $1,571.25;  W.  D.  Makay,  $738.48;  F.  E.  Mann,  $1,023.41;  G.  H.  Mann,  $308.55;  Jas.  Mann, 
$310.70;  J.  Marshall,  $928.62;  W.  T.  Martin,  $1,133.87;  Wm.  McAllister,  $745.24;  H.  McAndie,  $807.02; 
C.  McAree,  $1,646.78;  J.  E.  McCune,  $1,286.94;  J.  I.  McDermott,  $802.45;  R.  F.  McGibbon,  $1,225.59; 
R.  F.  McGregor,  $824.71;  R.  Mcintosh,  $1,008.88;  A.  E.  McKay,  $419.42;  G.  H.  McKay,  $1,023.92;  C.  J. 
McKenzie,  $1,428.28;  R.  B.  McKenzie,  $580.81;  A.  McKerricher,  $324.48;  D.  McLay,  $565.43;  J.  McLeod, 
$1,054.75;  A.  M.  McQuarrie,  $571.98;  J.  A.  McQuoid,  $333.84;  F.  Mears,  $538.95;  G.  Meding,  $387.72; 
J.  Meikle,  $549.54;  H.  Merrell,  $50527;  J.  H.  Meyer,  $318.74;  A.  H.  Michel,  $1,248.38;  T.  H.  Miller,  $613.10; 
W.  H.  Mills,  $1,191.30;  P.  Miloux,  $749.09;  A.  S.  Mitchell,  $401.21;  J.  H.  Mitchell,  $507.78;  S.  Mitchell, 
$2,223.01;  W.  Mitchell,  $36128;  W.  W.  Mitchell,  $485.78;  S.  Monaghan,  $485.16;  N.  H.  Moon,  $761.17; 
L.  P.  Moquin,  $406.12;  John  Moreau,  $590.07;  G.  N.  Morrison,  $659.40;  A.  Munn,  $559.04;  J.  C.  Myers, 
$1,217.47;  J.  A.  Nadeau,  $986.52;  G.  W.  Newell,  $1,879.18;  C.  K.  Nickel,  $419.66;  W.  Nicholson,  $1,126.08; 
W.  G.  H.  Norrish,  $772.58;  G.  R.  Odegaard,  $911.15;  0.  Olesen,  $864.89;  D.  F.  Olynyk,  $617.16;  J.  B.  Paradis, 
$309.67;  J.  E.  Parkinson,  $678.39;  H.  P.  Pearson,  $917.71;  Robt.  Peel,  $1,902.05;  Wm.  Poehlman,  $655.52; 
A.  R.  Porter,  $710.82;  J.  D.  Porter,  $794.03;  H.  Poss,  $1,679.12;  L.  G.  Poulin,  $1,898.36;  H.  C.  Powley, 
$57421;  S.  L.  Preston,  $512.66;  W.  T.  Pringle,  $1,304.59;  E.  L.  Prout,  $797.44;  J.  M.  Ragan,  $2,620.65;  C.  A. 
Receveur,  $916.78;  A.  L.  Rees,  $489.46;  J.  J.  Reid,  $1,029.39;  J.  D.  Roberts,  $715,87;  Geo.  Robinson,  $348.79; 
Chas.  Rollans,  $773.93;  D.  E.  Rose,  $1,791.26;  R.  N.  Rose,  $92528;  N.  D.  Ross.  $983.04;  R.  H.  Ross,  $1,242.24; 
H.  Roth.  $507.14;  L.  H.  S.  Rowbotham.  $1,411.35;  C.  F.  Rowe,  $405.03;  M.  S.  Rupert,  $504.80;  E.  L.  Samis, 
$409.65;  E.  Sampson,  $586.68;  F.  C.  Saville,  $827.78;  J.  Schmidt,  $795.95;  F.  G.  Schram,  $343.70;  J.  S.  Scott, 
$389.04;  R.  A.  Scott,  $485.38;  M.  Shannon,  $1,15321;  J.  N.  Shaw,  $374.86;  J.  B.  Sheran,  $582.77;  J.  Shumay, 
$353.24;  C.  A.  Sinclair,  $743.30;  G.  Slade,  $462.18;  L.  Smith,  $1,247.72;  P.  Stapleton,  $439.04;  H.  M.  Steven, 
$324.26;  D.  A.  Stewart,  $1,654.82;  W.  J.  Stewart,  $607.06;  B.  A.  Stolee.  $324.78;  G.  R.  Strauh,  $453.41; 
R.  F.  Svvinton,  $1,577.74;  J.  F.  Symington,  $515.54;  H.  Tansley,  $567.90;  C.  R.  Thacker,  $86728;  H.  Theissing, 
$561.38-;  G.  Thompson,  $984.39;  D.  Thomson,  $326.38;  E.  S.  Tolton,  $936.49;  N.  W.  Trofananko,  $716.33; 
W.  A.  Treacy,  $339.67;  T.  H.  Truscott,  $891.96;  G.  D.  Tumoth,  $437.07;  V.  H.  Turple,  $660.08;  P.  M.  Vawter, 
$1,279.98;  E.  A.  Wagler,  $387.56;  H.  E.  Walker,  $1,551.46;  F.  J.  Walks,  $375.92;  J.  Walton,  $1,407.64; 
J.  Warkentin,  $807.19;  E.  G.  .Waterman,  $333.54;  E.  H.  Waugh,  $950.20;  J.  Webb,  $378.24;  A.  T.  Webster, 
$758.48;  T.  Webster,  $568.56;  J.  W.  Welbourn,  $514.87;  J.  T.  Whitney.  $864.61;  Wm.  Widdop,  $44524; 
J.  P.  Wiebe,  $1,56824;  R.  A.  Wilson,  $2,05624;  S.  J.  Wood,  $396.82;  F.  E.  Wyman,  $750.00;  J.  Young, 
$318.95;  E.  Zahorski,  $2,233.62;  L.  R.  Zurowski,  $770.23. 

K    Tlie  bases  of  payments  are : 

(1)  $2  per  acre  for  each  acre  by  which  the  wheat  acreage  in  1943  was  less  than  that  for  the  basic 
year  1940;  on  farms  that  had  no  wheat  in  1940  the  basic  year  used  was  1939; 

(2)  $2  per  acre  for  each  acre  by  which  the  wheat  acreage  in  1942  was  less  than  that  for  the  basic  year 
1940; 

(3)  $2  per  acre  authorized  by  the   1941   Regulations  in  respect  of  wheat  acreage  reduction  in   1941 
lands  seeded  to  grass  or  rye  in  1941  and  which  were  still  in  grass  or  rye  on  July  1,  1942. 

Due  to  heavy  fall  rains  and  late  harvest,  it  was  not  possible  for  some  farmers  to  file  their  claims  in  time 
for  a  fall  inspection  in  1943.  Largely  as  a  result  of  this,  13yl08  claims  in  the  area  had  not  been  finally 
disposed  of  at  the  end  of  the  fiscal  year. 

19059—3 


A— 34 


PUBLIC  ACCOUNTS:  PART  II 


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DEPARTMENT   OF  AGRICULTURE 


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PUBLIC  ACCOUNTS:  PART  II 


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DEPARTMENT   OF  AGRICULTURE  A— 55 

Vote   32      Assistance  to  encourage  the  Improvement  of  Cheese  and  Cheese  Factories 

Allotments  Expenditures 

A    Subsidies  for  Factory  Improvement 275,000  00  116,460  55 

B    Premiums  on  High  Quality  Cheese 1,600,000  00  1,482,408  71 

$1,875,000  00  $1,598,869  26 


The  amount  of  the  above  vote,  $1,875,000,  was  not  subdivided  in   the  Estimates;   the   allotments  were 
authorized  by  Treasury  Board. 

Payments  under  this  vote  are  authorized  by  the  Cheese  and  Cheese  Factory  Improvement  Act,  c.  13,  1939. 

A  Payments  to  the  extent  of  50  per  cent  of  expenditures  were  made  as  follows :  Amalgamation  and  construction 
of  new  factories,  $86yl24.51;  enlarging,  insulating  and/or  refrigerating  existing  factories,  $29,619.72;  stan^ 
dardization  of  cheese  presses,  $716.32. 

The  following  is  a  distribution  of  expenditures  by  provinces,  the  number  of  participating  factories  being- 
shown  in  brackets: 

Amalgamation  and  new  construction:  Ontario  (1),  $11,662.10;  Quebec  (11),  $74,462.41. 

Enlarging,  insulating  and/or  refrigerating:  Ontario  (11),  $7,480.17;  Quebec  (28),  $18,277.90;  supplementary 
payments  for  1942-43,  not  included  in  the  foregoing,  amounted  to  $3,861.65  (Ontario  $315.45;  Quebec  $3,546.20). 

Standardization  of  cheese  presses:  Ontario  (8),  $659.89;  Prince  Edward  Island  (1),  $56.43. 

B  Payments  of  one  cent  per  pound  on  cheese  scoring  93  points  and  two  cents  on  cheese  scoring  94  or  more 
points.  The  following  is  a  distribution  of  expenditures  by  provinces,  the  number  of  participating  factories 
being  shown  in  brackets:  Prince  Edward  Island  (2),  $101.91;  New  Brunswick  (9),  $4,706.49;  Quebec  (477),. 
$329,144.47;  Ontario  (586),  $1,123,810.48;  Manitoba  (20),  $8,01924;  Saskatchewan  (6),  $1,363.99;  Alberta  (13), 
$6,946.94;  British  Columbia  (1),  $8,315.19. 


Vote  456     Agricultural  Research,  in  co-operation  with  the  National  Research  Council  and  subject  to  the 
approval  of  the  Governor  in  Council 

Allotments  Expenditures 

Construction  and  Equipment  of  pilot  mill  and  laboratory 50,000  00  24,602  97 

Field  equipment  for  production,  harvesting  and  transporting  flax  to  mill ;        10,000  00  7,334  55 

Seed,  fertilizer  and  production  contracts  for  first  year 10,000  00  1,095  OO 

Staff  and  labour  requirements 10,000  00  564  72 

Construction  and  equipment  of  western  field  wool  laboratory  at  Lethbridge,  Alberta       15,000  00 
Unallotted    105,000  00 

$  200,000  00  $     33,597  24 


The  amount  of  the  above  vote,  $200,000,  was  not  subdivided  in  the  Estimates;  the  allotments  were 
approved  by  the  Governor  in  Coimcil. 

Suppliers  receiving  $5,000  or  more:  Plessisville  Foundry,  $16,469.97;  Frost  and  Wood  Company,  Limited,. 
$7,533. 


A— 56 


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WAR 

ar  Allotments  and  Expenditures 

Allotments           Expenditures 
1943-44                   1943-44 

Refunds  to 

Previous  Years' 

War  Expenditures 

in  1943-44 

Total 

Expenditures 

to  date 

CtTRRENT 

Agricultural  Supplies  Board — 

Administration 42,402  00 

Advertising — Bacon  Hog 

Campaign 59,131  00 

Publishing  Special  wartime 

pamphlets 7,000  00 

Dehydration  of  Vegetables — 

1942  Contracts 450,000  00 

1943  Purchases 65 ,000  00 

Dehydration  Research 92 ,  886  00 

Production  of  Russian  dandelion  and 

Canadian    milkweed    for    rubber 

content ,12,000  00 

Expenses    in    connection    with    the 

inspection  of  eggs 42,420  00 

Advertising  re  the  reduction  of  the 

domestic    consumption    of    pork, 

ham  and  bacon 4 ,  873  00 

Advertising  to  induce  Canadians  to 

plant  home  gardens 6 ,  500  00 

Advertising — Sheep  Raising 

Program 1 ,  134  00 

Advertising  re  value  of  cereal  grains 

in  diet 7,000  00 

Advertising   re    placing   orders   for 

sefed  potatoes 7,200  00 

Sheep  Raising  Program 20,000  00 

Bonus  payments  to  farmers  on  1943 

wool  clip 125  000  00 

Feeds  Administrator 38,966  00 

Advertising  re  shipment  of  Western 

feed   grains    to   Eastern   Canada 

and  British  Columbia 20,000  00 

Payment   to   the    Manitoba   Sugar 

Company  Limited,  in  respect  of 

dried  beet  pulp  sold  to  users  in 

Eastern      Canada     and     British 

Columbia  as  feed  for  livestock.  . .  28,000  00 

Reserve  Stock  of  feed  grains — 

Plan  "A" 500,000  00 

Plan  "B" 1 ,450  000  00 

Freight  Assistance  on  Western  feed 

grains 18,750  000  00 

Subsidies  on  Western  Wheat  used  as 

feed  for  Hvestock 5,000,000  00 

Subsidies    to    processors  of    alfalfa 

meal 73,871  00 

Flax  Fibre  Administrator 29,231  00 

Purchase  and  processing  of  flax  tow 

for  experimental  purposes 1 ,  500  00 

Fertilizers  and  Pesticides  Adminis- 
trator   25, 198  00 

Payments  to  the  Provinces  for  pro- 
moting the  use  of  lime  for  soil 

amendment  purposes 250,000  00 

Fertilizers  subventions  and  freight 

allowances 1 ,  150  000  00 

Seeds  Administrator 12,914  00 

Assistance  in  the  purchase  of  seed 
cleaning  equipment — 

British  Columbia 2,500  00 

Prince   Edward  Island 800  00 

Purchase  of     sunflower    seed— 1942 

crop 6,500  00 

Purchase  of  Argentine  rape  seed  and 

sunflower  seed— 1943  crop 35,000  00 

Purchase  of  Argentine  rape  seed — 

1942  crop 833  33 

Joint  Seed  Program  1942 25 ,000  00 

Stock  Seed  Program  1943 20 ,000  00 

Purchase  of  alfalfa  seed 109, 110  00 


30,264  96  109,265  48 

45,929  53  118,232  49 

4,374  46  25,154  00 

394,113  67     547,272  81  27,240  37 

38,482  46  38,482  46 

63,674  77  65,949  85 

10,755  89  10,755  89 

38,940  57  55,557  10 

2,954  92  14,330  32 

5,505  51  5,505  51 

10,865  89 

1 ,  139  06  1 ,  139  06 

6,524  87 6,524  87 

16,194  03       1,030  42  52,728  43 

90,187  41 90,187  41 

30,538  95  64,930  53 

15,627  71  15,627  71 

25,828  50  25,828  50 

12,515  64  >  Cr.  12,515  64 

1 ,292  204  12  1 ,292  204  12 

17,753,535  21  32,042  779  09 

4,500  929  60  5,337,163  25 

67,373  21  68,501  62 

25,455  64  48  815  84 

1 ,  153  47  1 ,  153  47 

15,764  53         49  85  38,303  04 

213,282  53  213,282  53 

903.298  92  1,939,173  58 

4,565  18  7,847  90 

2,500  00  2,500  00 

230  00  230  00 

1,003  63 

15,948  94 


20,897  23 

568  39 

2,355  94 

12,168  38 

99,910  86 


9,235  21 

5,233  11 
1,712  05 


568  39 

Cr.  2,877  17 

12,168  38 

11,988  62 


DEPARTMENT   OF  AGRICULTURE 


A— 57 


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1943-44 


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CURRENT — Concluded 
Purchase  of  Red  and  Alsike  clover 

seed 139,947  00 

Agricultural  Food  Board — 

Administration 20,535  00 

Subsidies    for    the    production    of 

butter,  on  milk  used  for  fluid  milk 

consumption,    on    milk    used    for 

concentration  purposes  into  whole 

milk  products  and  on  milk  used  in 

the  manufacture  of  cheddar  cheese, 

for  the  period  May  1,  1943  to  April 

30,  1944 30,732,800  00 

Subsidies  on  milk  used  for  con- 
centration   purposes    into    whole 

milk     products    for    the    period 

March  1,  1943  to  April  30,  1943.  .         250,000  00 
Subsidies  to  producers  of  tomatoes, 

corn,  beans  and  peas 1 ,000  000  00 

Subsidies  on  fruit  to  be  used  in  the 

manufacture  of  jams 300,000  00 

Disposal    of    agricultural    products 

rendered  surplus  by  war — 
Nova  Scotia  Apple  Agreement  1942  90,000  00 

Nova  Scotia  Apple  Agreement  1943    2,250,000  00 
British  Columbia  Apple  Agreement 

1942 10,000  00 

British  Columbia  Apple  Agreement 

1943 50,000  00 

Meat  Board — 

Administration 62,516  00 

Assistance,  in    moving    to    Eastern 

plants,  hogs  marketed  in  the  West 

in  excess  of  plant  capacity 175,000  00 

Premiums  on  hog  carcasses  suitable 

for  export  to  Great  Britain 4,500  000  00 

Dairy  Products  Board — 

Administration 15,450  00 

Purchase    of    creamery   butter    for 

storage  and  export 1 ,000  000  00 

Special  Products  Board — 

Administration 40,590  00 

Services  of  forwarding  agencies  in 

connection  with  the  shipment  of 

fruit  and  vegetables  to  the  British 

Ministry  of  Food 250  00 

To    cover    loss    on    no-grade    egg 

•      powder 1,000  00 

Seed  Export  Office 15,872  00 

Payment  for  dehydrated  agricultural 

products  prior  to  receipt  of  ulti- 
mate payment  by  purchasers 3,300,000  00 

To  increase  the  income  of  farmers  in 

the  Spring  Wheat  area  of  Western 

Canada 20,000  00 

NON-CURRENT 

Agricultural  Supplies  Board — 

Advertising  and  inspection  of  apples     

Advertising  re  seed  grains 

Advertising  re  1940-41  Commit- 
ments  

Advertising  re  Mite  Infestation  of 
wheat 

Advertising  campaign  to  increase  the 
production  of  eggs 

Advertising  respecting  the  pwoduc- 
tion  of  wheat,  coarse  grains,  flax- 
seed and  fodder  crops 

Advertising    re    Farm    Women's 

activities 

Advertising   Canada's   Agricultural 

War  Efifort 

Advertising — Production  of  butter 


Refunds  to 
Previous  Years'  Total 

Expenditures      War  Expenditures  Exp)enditures 
1943-44                 in  1943-44  to  date 


117,411  58                2,116  20  103,828  77 

17,647  38  17,647  38 

29,271,088  03  29,271,088  03 

234,065  52  234,065  52 

945,44106  945,44106 

245,198  38  245,198  38 

83,143  61              42,281  76  2,044,506  88 

1,785,445  00  1,785,445  00 

6,931  75  268,345  81 

52,625  67  211,748  71 

111,253  70  111,253  70 

3,855,156  00  3,855  156  00 

15,441  38  46,785  48 

33,547  85  33,547  85 

39,577  37  78,867  26 

52  00  726  25 

8  27       9,268  23  Cr.  9,259  96 

14,222  46  14,222  46 


1,708,443  24 
18,849  89 


1,212,135  61 
4,670  90 


496,307  63 
18,978  314  49 

274,358  90 
34,452  38 

25,158  38 

1,159  53 

1,979  48 

15,000  00 

26,934  53 

555  00 
11,592  28 


A— 58 


PUBLIC  ACCOUNTS:  PART  II 


See  Allotments 

Page  1943-44 

NON-CURREXT — Concluded 

Advertising  re  the  retention  of  Royal 

flaxseed 

Advertising  to  stimulate  livestock 

production 

Bacon  Hog  Fair 

Compensation  of  inspectors  employ- 
ed in  connection  with  the  1941  flax 
crop 

Dominion-Provincial  Conference 

Dehydration  of  Vegetables — 

Purchase  of  laboratory  equipment 

1941  Commitments 

Experimental  shipment  of  eggs 

Egg  Production  Program — 

Administration 

Etrich    Flax    Tc»v  Scutching    Ma- 
chines— 

Plans  and  specifications 

Manufacture     of     patterns    and 

tools 

Manufacture  of  machines 

Expenses  of  the  Agricultural  Ad- 
visory Committee 

Inspection    and    grading    of    fibre 

flaxseed 

Installation  of  Experimental  Re- 
frigeration   

Joint  Seed  Program  1940 

Joi|it  Seed  Program  1941 

Purchase  of  2  donkey  brake  ma- 
chines for  processing  fibre  flax 

Purchase  of  foundation  seed  potatoes 

Purchase  of  field  root  and  vegetable 

seed 

Purchase  of  Soenens  Turbine  Scutch- 
ers   

Purchase  and  installation  of  equip- 
ment for  the  dehydration  of 
apples 

Purchase  of  Royal  flaxseed 

Purchase  of  fibre  flaxseed 

Production  of  seed  for  shipment  to 

the  United  Kingdom 

Vanhauwaert  Turbine  Tow  Scutch- 
ing Machines — 

Plans  and  specifications 

Purchase  of  patterns  and  tools 

Purchase  of  machines 

Meat  Board — 

Subsidy  to  increase  the  bacon  export 

price 

Dairy  Products  Board — 

Payments  on  cheese  exports  to  the 

United  Kingdom 

Special  Products  Board — 

Subsidy  on  export  eggs 

Disposal     of     Agricultural     Products 
rendered  surplus  by  war — 

Nova  Scotia  Apple  Agreement  1939 

Nova  Scotia  Apple  Agreement  1940 

Nova  Scotia  Apple  Agreement  1941 

British  Columbia  Apple  Agreement 

1939 

British  Columbia  Apple  Agreement 

1940 

British  Columbia  Apple  Agreement 

1941 

Ontario  Apple  Agreement  1940 

British  Columbia  apples  distributed 
in  drought  areas 

Nova    Scotia    Apple    Marketing 

Board — reimbursement 


Expenditures 
1943-44 


Refunds  to 
Previous  Years'  Total 

War  Expenditures  Expenditures 
in  1943-44  to  date 


•         1,209  86^ 

18,921  00 

412  50 

4,499  70 

2,581  23 

5,396  06 
29,767  44  Cr.  18,266  35 
1,828  79 

16,658  28 

3,353  71 

16,533  80 

20,750  00  26,165  00 

2,057  52 

5,855  29 

335  54  18,486  35 

3,362  14 

1,405  45 

972  00 

3,472  94 

556  91 

6,862  93 

20,000  00 

731  32  Cr.     1,217  25 

820  50  7,705  09 

1,571  40 

1,928  65 

6,361  20 

13,805  33  25,628  20 

2,281,264  99 

1,784,404  97 

4  89  925,362  16 

2,225,175  49 

1,081,264  13 

1,408,559  17 

129,646  94 

798,503  45 

311,434  37 

292  60  7,624  32 

87,476  34 

7,438  30 


$72,445,929  33     $64,292,780  62       $1,914,029  41     $112,113,430  27 


DEPARTMENT   OF   AGRICULTURE  A— 59 

Allotment:      Agricultural    Supplies    Board    Administration 42,402  00 

Expenditures S       30,264  96 


P.C.  948  dated  March  6,  1940,  established  the  Agricultural  Supplies  Board  with  the  view  toward  ensuring 
that  the  agricultural  resources  of  Canada  be, utilized  to  the  best  advantage  during  the  war. 

As  of  March  31,  1944,  there  were  12  employees  paid  from  this  account.  The  following  were  receiving  salaries 
at  an  annual  rate  of  $2,400  or  over,  exclusive  of  -cost  of  living  bonus,  on  that  date:  D.  Hunter,  $3,000; 
J.  R.  Peet,  $2,520  (plus  war  duties  supplement,  $300). 

Total  salaries  paid  amounted  to  $18,051.15  (including  cost  of  living  bonus,  $1,625.86),  travelling  expenses, 
89,709.85,  sundry  expenses,  $2,503.96. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  J.  M.  Armstrong,  $948.31;  F.  E.  Atkinson,  $646.86; 
E.  Ducie,  $716.30;  C.  C.  Eidt,  $1,450.39;  M.  P.  Goode,  $877.17;  M.  Marchand,  $436.29;  D.  Hunter,  $1,880.27; 
W.  R.  Phillips,  $440.29. 


Allotment:      Advertising — Bacon    Hog    Campaign 59,131   00 

Expenditures $       45,929  53 


Payments  were   made   to   the   Canadian   Advertising   Agency   Limited,   Montreal,   for  announcements   in 
newspapers,  farm  papers,  etc.,  of  matters  connected  with  bacon  hog  production. 


Allotment:      Publishing   special   wartime   pamphlets 7,000  00 

Expenditures $         4,374  46 


Payments  were  made  to  the  King's  Printer, 


Allotment :      Dehydration    of   Vegetables — 1942   Contracts 450,000   00 

Expenditures $    394,113  67 


To  increase  production  of  a  high  quality  of  dehydrated  vegetables  for  war  purposes,  authority  was  granted 
for  equipping  the  necessary  plants  in  Canada  for  the  dehydration  of  vegetables,  and  for  the  continuation  of 
Government  control  and  supervision   of  dehydrated  products. 

Expenditures  represent  the  cost  of  plant  equipment,  the  supply  of  fr^'sh  vegetables,  processing  charges, 
packing  supplies,  freight  and  express,  etc. 

The  following  firms  participated  in  the  operations  and  received  the  amounts  shown,  including  the  value 
of  government-owned  equipment  supplied:  Gordon  Beardmore  and  Co.,  Ltd.,  Oakville,  Ont.,  $23,704.57; 
Berwick  Fruit  Products  Ltd.,  Berwick,  N.S.,  $144,060.12;  Bulmans  Ltd.,  Vernon,  B.C.,  $809.68;  Graham's  Dried 
Foods  Ltd.,  Belleville,  Ont.,  $5,672.80;  Island  Foods  Inc.,  Summerside,  P.E.I.  $28,192.60;  New  Brunswick  Potato 
Products  Ltd.,  Hartland,  N.B.,  $78,344.78;  Pirie  Potato  Products,  Grand  Falls,  N.B.,  $107,805.58. 

Receipts  from  the  sale  of  dehydrated  vegetables  amounting  to  $547,272.81  appear  under  Special  Receipts, 
Previous  Years'  War  Expenditures. 


Allotment:      Dehydration    of    Vegetables — 1943    Purchases 65,000  00 

Expenditures $       38,482  46 


To  increase  the  output  of  high  quality  products,  authority  was  granted  for  equipping  the  necessary  plants 
in  Canada  for  the  dehydration  of  vegetables  and  for  the  continuation  of  Government  control  and  supervision 
of  dehydrated  products. 


A— 60  PUBLIC  ACCOUNTS:  PART  II 

Expenditures  represent  the  value  of  government-owned  equipment  supplied:  Gordon  Beardmore  Co.,  Ltd., 
Oakville,  Ont.,  $2,367.71;  Berwick  Fruit  Products  Ltd.,  Berwick,  N.S.,  $1,083.63;  Broder  Canning  Co.,  Lethbridge, 
Alta.,  $9,068.66;  Ferdon  Enrg.,  $17,016.91;  Graham's  Dried  Foods  Ltd.,  Belleville,  Ont.,  $4,115.51;  Island  Foods 
Inc.,  Summerside,  P.E.I.,  $1,786.03;  Kildonan  Canning  Co.  Ltd.,  Winnipeg,  Man.,  $1,600.02;  New  Brunswick 
Potato  Products  Ltd.,  Hartland,  N.B.,  $1,378.47;  Pirie  Potato  Products,  Grand  Falls,  N.B.,  $1,398.61;  held  at 
Peacock  Brothers  Ltd.,  LaSalle,  Que.,  $731.61.  Equipment  to  the  value  of  $283.35  was  delivered  to  the 
University  of  New  Brunswick  and  the  Central  Experimental  Farm  for  experimental  purposes. 

Receipts  from  sale  of  equipment  amounting  to  $2,348.05  were  credited  to  this  allotment. 


Allotment :      Dehydration    Research     92,886  00 

Expenditures $      63,674  77 


To  provide  increased  facilities  for  controlling  the  quality  of  products  dehydrated  in  Canadian  plants 
and  for  conducting  researches  in  preparation,  dehydration  and  storage  of  dehydrated  products,  authority  was 
granted  for  the  construction  and  equipment  of  a  laboratory  at  the  Central  Experimental  Farm  and  for 
payment  of  incidental  expenses. 

Expenditures  consist  of:  building,  $38,752.57  (Public  Works  Department);  equipment  and  supplies, 
$12,277.27;  travelling  expenses,*  $2,231.07;  salaries  and  wages,  $10,195.76;  sundry  expenses,  $218.10. 

C.  C.  Eidt  received  travelling  expenses  of  $1,083.81. 


Allotment:  s^  Production  of  Russian  dandelion  and  Canadian  milkweed  for  rubber  content  12,000  00 

Expenditures $       10,755  89 


P.C.  8/2340  dated  March  24,  1943,  authorized  the  Experimental  Farms  and  the  Science  Service  to  grow 
approximately  35  acres  of  Russian  dandelion  and  10  acres  of  Canadian  milkweed  for  experimental  purposes  in 
connection  with  the  production  of  natural  rubber. 

Expenditures  represent  the  following:  equipment,  $3,174.82;  travelling  expenses,  $901.19;  wages,  $6,564.18; 
sundry  expenses,  $115.70. 

Travelling  expenses  of  $463.08  were  paid  to  H.  J.  Kemp. 


Allotment :      Expenses  in  connection  with  the  inspection  of  eggs 42,420  00 

Expenditures $       38,940  57 


As  of  March  31,  1944,  there  were  14  employees  paid  from  this  account.  The  following  was  receiving  a 
salary  at  an  annual  rate  of  $2,400  or  over,  on  that  date:  W.  G.  Blennerhassett,  $4,800. 

Total  salaries  paid  amounted  to  $27,200.36  (including  cost  of  living  bonus,  $3,054.10),  travelling  expenses, 
$11,674.30,   and   miscellaneous,   $65.91. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  W.  G.  Blennerhassett,  $1,637.57;  J.  Bradburv,  $539.27; 
L.  Choquette,  $961.30;  P.  E.  Hamelin,  $682.93;  J.  H.  Hare,  $1,498.77;  J.  A.  Ladouceur,  $1,436.18;  J.  J.  McCallum, 
$673.13;  G.  L.  Newman,  $1,259.32;  A.  E.  Payne,  $1,129.46;  E.  F.  Turcott,  $437.61. 


Allotment:      Advertising    re    the    reduction    of    the    domestic    consumption    of    pork,    ham 

and   bacon    4,873  00 

Expenditures $         2,954  92 


Payments  were  made  to  the  Canadian  Advertising  Agency  Ltd.,  Montreal. 


DEPARTMENT   OF   AGRICULTURE  A— 61 

Allotment :      Advertising  to  induce  Canadians  to  plant  home  gardens 6,500  00 

Expenditures     $         5,505  51 


Payments  were  made  to  the  Canadian  Advertising  Agency  Ltd.,  Montreal. 


Allotment:      Advertising — Sheep    Raising    Program $  1,134  00 

Expenditures nil 


This   allotment    was    obtained    in    case    that    further    accounts    were    submitted,    but    it   transpired    that 
all  had  been  paid  during  the  previous  fiscal  year. 


Allotment :      Advertising  re  value  of  cereal  grains  in  diet 7,000  00 

Expenditures S         1,139  06 


Payments  were  made  to  the  King's  Printer. 


Allotment:      Advertising  re  placing  orders  for  see  J  potatoes 7,200  00 

Expenditures S         6,524  87 


Pavraents  were  made  to  the  Canadian  Advertising  Agency  Ltd.,  Montreal. 


Allotment:      Sheep     Raising    Program 20,000  00 

Expenditures .' $       16,194  03 


In  response  to  a  request  by  the  Provincial  Departments  of  Agriculture  for  financial  assistance  in  a  program 
of  expansion  of  sheep  raising  in  Canada,  authority  was  provided  for  the  payment  of  freight  charges  on  ewes 
or  ewe  lambs  purchased  for  breeding  and  the  payment  of  costs  of  purchase  and  distribution  of  suitable  rams 
for  loaning  to  farmers  starting  new  flocks  of  sheep. 

The  following  expenditures  were  incurred:  freight  on  ewes  and  ewe  lambs,  $9,13L39;  cost  of  153  rams 
purchased,  $4,72725;  freight,  express,  etc.,  on  rams,  $2,360.68.  The  amount  of  $25.29,  representing  compensation 
for  one  ram  killed  and  one  sold,  has  been  credited  to  this  allotment.  Receipts  from  rams  sold  and  refunds 
of  freight  amounting  to  $1,030.42  appear  under  Special  Receipts,  Previous  Years'  War  Expenditures. 


Allotment:      Bonus  payments  to  farmers  on  1943  wool  clip 125,000  00 

Expenditures '. $       90,187  41 


P.C.  1/2519  dated  March  29,  1943,  authorized  the  Agricultural  Supplies  Board  to  pay  to  the  Provincial 
Governments  co-operating  with  the  Dominion  in  the  payment  of  a  bonus  on  wool,  an  amount  not  exceeding 
one-half  of  the  expenditure  incurred  by  such  Provincial  Governments  or  two  cents  per  pound,  whichever  is 
lower. 

Payments  to  provinces  were  as  follows:  Nova  Scotia,  $4,098.68;  New  Brunswick,  $320.58;  Quebec,  $1,703  06; 
Ontario,  $54,696.55;  Saskatchewan,  $29,368.54. 


A— ^2  PUBLIC  ACCOUNTS:  PART  II 

Allotment:      Feeds    Administrator     38,966  00 

Expenditures $       30,538  95 


To  regulate  production  and  distribution  of  feeds  to  meet  present  and  potential  natiopal  needs,  P.C.  8097 
dated  October  22,  1941,  authorized  the  appointment  of  an  Administrator  to  act  under  the  Minister  of  Agriculture 
and  the  Agricultural  Supplies  Board  generally  with  respect  to  feeds  and  under  the  Wartime  Prices  and  Trade 
Board  with  regard  to  prices  and  licences  specifically. 

As  of  March  31,  1944,  there  were  13  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  on  that  date,  or  at  date  of  separation  (shown  in  brackets) :  R.  M. 
Biyan,  $3,600;  J.  G.  Davidson,  $4,000— also  paid  at  the  rate  of  $3,000  by  Wartime  Prices  and  Trade  Board; 
D.  H.  Lockerbie,  $3,000;  F.  W.  Presant,  $4,0CO— also  paid  at  the  rate  of  $4,000  by  Wartime  Prices  and  Trade 
Board— (Oct.  14) ;  D.  E.  Thomson,  $3,600. 

Total  salaries  paid  amounted  to  $23,523.21  (including  cost  of  living  bonus,  $817.81),  travelling  expenses, 
$1,937.01    and   other  sundry   expenses,   $5,078.73. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  J.  G.  Davidson,  $916.15;  F.  W.  Presant,  $521.77. 


Allotment:      Advertising    re    shipment    of    Western    feed    grains    to    Eastern    Canada    and 

British    Columbia    20,000  00 

Expenditures $       15,627   71 


Payments  were  made  to  the  Canadian  Advertising  Agency  Limited,  Montreal. 


Allotment:      Payment  to  the  Manitoba  Sugar  Company  Limited,  in  respect  of  dried  beet 
pulp  sold  to  users  in  Eastern  Canada  and  British  Columbia  as  feed  for 

live    stock     28,000  00 

Expenditures $       25,828  50 


The  above  firm  was  paid  $5  per  ton  on  all  beet  pulp  shipped  to  Eastern  Canada  for  livestock  feed,  and 
$3  per  ton  on  shipments  to  British  Columbia  in  excess  of  700  tons. 


Allotment:      Reserve  Stock  of  Feed  Grains — Plan  A $     500,000  00 

Expenditures nil 


To  maintain  and  replenish  a  reservoir  of  feed  grain  at  Fort  William/Port  Arthur  or  in  Eastern  Canada, 
P.C.  1/6567  dated  August  18,  1943,  as  amended  by  P.C.  3/2200  dated  March  28,  1944,  authorized  the  payment 
of  certain  special  charges  as  well  as  interest  on  the  investment  in  the  grain  and  on  other  normal  trade  charges. 
No  claims  were  presented  for  payment  before  the  close  of  the  fiscal  year. 


Allotment:      Reserve  Stock  of  Feed  Grains — Plan  B 1,450,000  00 

Expenditures $1,292,204  12 


To  encourage  farmers  and  feeders  to  purchase  and  store  wheat,  oats  and  barley  for  their  own  use  during 
the  winter,  P.C.  1/6567  dated  August  18,  1943,  authorized  payments  on  a  per  bushel  basis  according  to  month 
of  purchase  as  follows:  July,  3  cents;  August,  2i  cents;  September,  2  cents;  October,  1^  cents;  November, 
1  cent;  December,  4  cent.  Payments  were  made  to  wholesale  and  retail  grain  dealers  who  had  allowed  the 
subsidy  to  farmers  and  feeders  in  their  selling  price.  «.<!  wpII  «).s  to  farmers  and  feeders  direct. 


I 


DEPARTMENT   OF  AGRICULTURE  A— 6S 


Allotment :      Freight  Assistance  on   Western   feed  grains .  .  .  .' 18,750,000  00 

Expenditures $17,753,535  21 


Due  to  representations  made  by  certain  Provincial  Departments  of  Agriculture  that  feed  supplies  were 
insufficient  to  meet  requirements,  P.C.  7523,  P.C.  8067,  P.C.  8396  and  P.C.  4781  authorized  the  payment  of  freight 
assistance  at  specified  rates  on  certain  Western  grains  and  millfeeds,  shipped  from  the  Prairie  Provinces  to 
Eastern  Canada  and  British  Columbia  for  use  as  livestock  and  poultry  feed. 

The  following  is  a  distribution  of  expenditures:  Eastern  Canada,  $16,246,677.09;  British  Columbia, 
$1,506,858.12. 


Allotment:      Subsidies  on  Western  Wheat  used  as  feed  for  live  stock 5,000,000  00 

Expenditures $4,500,929  60 


To  maintain  a  reasonable  relationship  between  the  cost  of  Western  Wheat  to  feeders,  and  the  price  of 
livestock  products,  payments  at  the  rate  of  8  cents  per  bushel  were  authorized  by  P.C.  8175,  September  11, 
1942,  in  respect  of  Western  Wheat  purchased  on  or  after  August  1,  1942,  from  a  dealer  licensed  by  the  Canadian 
Wheat  Board  or  directly  from  the  Board,  for  use  exclusively  as  feed  for  livestock  or  poultry,  such  payments 
being  made  in  accordance  with  certain  terms  and  conditions.  P.C.  8735  dated  November  11,  1943,  authorized 
the  increase  of  this  payment  to  25  cents  per  bushel. 

The  following  is  a  distribution  of  expenditures:  Eastern  Canada,  $3,641,137.39;  Prairie  Provinces,  $397,668.50; 
British  Columbia,  $462,123.71.  / 


Allotment:      Subsidies  to  processors  of  alfalfa   meal 73,871   00 

Expenditures %       67,373  21 


In  order  to  obtain  an  extensive  expansion  of  the  production  of  alfalfa  meal  for  livestock  feeding  purposes, 
authority  was  provided  under  P.C.  705  of  February  15,  1943,  for  the  payment  of  a  subsidy  of  $3  per  ton  to 
processors,  on  all  alfalfa  meal  produced  in  Canada  for  use  as  feed  or  in  feed  mixtures. 


AIIotAient:      Flax    Fibre    Administrator 29,231   00 

Expenditures $       25,455  64 


P.C.  8987  dated  Novertiber  18,  1941,  authorized  the  appointment  of  a  Flax  Fibre  Administrator  to  control 
the  export  and  marketing  of  the  products  of  flax  straw. 

As  of  March  31,  1944,  there  were  7  employees  paid  from  this  account.  The  following  was  receiving  a 
salary  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  V.  A.  Minne,  $2,400. 

Total  salaries  paid  amounted  to  $13,846.92  (including  cost  of  living  bonus  of  $1,366.92),  travelling 
expenses,  $9,957.70,  sundry  expenses,  $1,651.02. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  J.  A.  Casgrain,  $895.72;  G.  Duperron,  $1,672.11;  R.  J. 
Hutchinson.  S473.53;  J.  W.  MacKay,  $810;  V.  Minne,  $1,698.88;  E.  Perrier,  $1,576.15;  J.  P.  Poirier,  $970.15; 
C.  G.  Read,  $1,414.20. 


Allotment:      Purchase  and  processing  of  flax  tow  for  experimental  purposes 1,500  00 

Expenditures S         1,153  47 


Payments  of  $1,003.14  were  made  for  flax  and  .$150.33  for  transportation  charges  and  duty. 


Allotment:      Fertilizers   and   Pesticides  Administrator , 25,198  00 

Expenditures $       15,764  53 


A— 64  PUBLIC  ACCOUNTS:   PART  II 

To  regulate  the  distribution  of  fertilizers -and  pesticides  to  meet  present  and  potential  needs,  P.C.  397 
dated  January  20,  1942,  authorized  the  appointment  of  an  Administrator  to  act  under  the  direction  of  the 
Minister  of  Agriculture  and  the  Agricultural  Supplies  Board. 

As  of  March  31,  1944,  there  were  4  employees  paid  from  this  account.  The  following  was  receiving  a 
salary  at  an  annual  rate  of  $2,400  or  over,  on  that  date:  G.  J.  Callister,  $3,600.  This  employee  was  receiving 
$100  per  month  living  allowance  at  March  31,  1944,  which  allowance  was  paid  by  the  Wartime  Prices  and  Trade 
Board. 

Total  salaries  paid  amounted  to  $8,869.78  (including  cost  of  living  bonus  $626.51),  travelling  expenses, 
$5,888.81,  sundry  expenses,  $1,005.94. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  G.  J.  Callister,  $849.36;  G.  F.  Manson,  $1,562.04; 
G.  S.  Peart,  $1,155.12. 


Allotment:      Payments  to  the  Provinces  for  promoting  the  use  of  lime  for  soil  amendment 

purposes    ' 250,000  00 

Expenditures $    213,282  53 


To  encourage  the  increased  production  of  clover,  alfalfa  and  other  leguminous  crops  which  constitute  the 
principal  sources  of  home  grown  proteins  and  which  cannot  be  grown  in  acid  soil,  P.C.  5026  dated  June  21,  1943, 
authorized  the  Agricultural  Supplies  Board  to  pay  to  the  Provinces  concerned,  a  subsidy  not  exceeding  75  cents 
per  ton  on  lime  produced,  together  with  a  further  subsidy  of  75  cents  per  ton  on  lime  distributed  for  soil 
amendment  purposes.  Payments  were  made  as  follows:  Prince  Edward  Island,  $16,573.16;  Nova  Scotia, 
$24,232.87;  New  Brunswick,  $47,567.69;  British  Columbia,  $288.75;  Quebec,  $123,371.08;  Ontario,  $1,248.98. 


Allotment:      Fertilizers  Subventions   and  Freight  Allowances 1,150,000  00 

Expenditures $    903,298  92 


To  encourage  the  wider  use  of  chemical  fertilizers  throughout  Eastern  Canada  and  British  Columbia,  on 
certain  crops  essential  to  the  production  of  the  livestock  products  required  to  meet  Canadian  commitments 
to  the  United  Kingdom  and  domestic  requirements,  authority  was  granted  for  the  payment  of  subsidies  to 
reduce  the  net  cost  of  fertilizers  purchased  by  farmers  for  use  on  the  approved  crops,  and  of  subsidies  to 
reduce  freight  costs  on  chemicals  shipped  when  necessary,  from  supply  points  in  Canada  to  points  of  fertilizer 
manufacture  or  distribution  points,  and  the  reimbursement  of  necessary  expenses  of  provincial  authorities 
assisting   in   administration. 

P.C.  8/9868  dated  December  29,  1943,  provides  for  the  payment  of  freight  allowances  to  equalize  the  cost 
to  farmers  of  fertilizers  used  on  all  field,  orchard  and  garden  crops  during  the  year  1944.  Payments  are  made 
on  the  basis  of  the  excess  of  $1  per  ton  on  account  of  transportation  on  fertilizer  shipped  from  a  manufacturer 
or  wholesale  distribution  point  to  farmers. 

Expenditures  represent  the  following:  subventions  and  freight  allowances  in  respect  of  farmers  in  the 
provinces  of:  Prince  Edward  Island,  $63,036.53;  Nova  Scotia,  $60,05723;  New  Brunswick,  $78,429.59;  Quebec, 
$352,029.44;  Ontario,  $334,078.09;  British  Columbia,  $10,669;  total,  $898,299.88.  Reimbursement  of  expenses 
to  provincial  governments  was:  Ontario,  $2,959.68;  Quebec,  $1,594.36;  New  Brunswick,  $420;  British  Columbia, 
$25;  total,  $4,999.04. 


Allotment:      Seeds   Administrator    12,914  00 

Expenditures $         4,565   18 


P.C.  291  dated  January  16,  1942,  authorized  the  appointment  of  an  Administrator  to  regulate  the 
distribution  of  field  crop  and  garden  vegetable  seeds. 

Expenditures  consist  of:  salaries,  $68121  (including  cost  of  living  bonus,  $98.56);  travelling  expenses, 
$2,322.32;  sundry  expenses,  $1,561.65. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  G.  M.  Stewart,  $961.57;  N.  Young,  $1,346.22. 


DEPARTMENT  OF  AGRICULTURE  A— 65 

Allotment:      Assistance  in  the  purchase  of  seed-cleaning  equipment — British  Columbia..  2,500  00 

Expenditures «         2,500  00 


Allotment:      Assistance  in  the  purchase  of  seed-cleaning  equipment — Prince  Edward  Island  800  00 

Expenditures • 9  230  00 


As  many  of  the  vegetable  seeds  previously  imported  are  now  grown  in  Canada,  the  Agricultural  Supplies 
Board  deemed  it  necessary  to  assist  seed  growers'  organizations  in  the  purchase  of  seed-cleanittg  equipment. 


Allotment :      Purchase  of  sunflower  seed — 1942  crop $         6,500  00 

Expenditures nil 


It  was  expected  that  the  Agricultural  Supplies  Board  would  be  required  to  purchase  stocks  of  seed  from 
farmers  but  none  were  offered. 


Allotment:      Purchase  of  Argentine  rape  seed  and  sunflower  seed — 1943  Crop 35,000  00 

Expenditures $       20,897  2* 


In  view  of  the  urgent  need  of  producing  rape  seed  and  sunflower  seed  for  oil  processing  purposes, 
P.C.  7/6181  dated  August  4,  1943,  authorized  the  purchase  of  a  quantity  of  Argentine  rape  seed  and  Sunrise 
and  Mennonite  sunflower  seed. 

Expenditures  were  as  follows:  25,002  pounds  of  rape  seed,  $1,751.14;  293,347  pounds  of  sunflower  seed, 
$16,750.91;   miscellaneous  charges,  $2,395.18. 

Receipts  from  sales  amounting  to  $9,23521  appear  under  Special  Receipts,  Previous  Years'  War  Expenditures. 


Allotment:      Purchase  of  Argentine  rape  seed — 1942  Crop 833  33 

Expenditures $  568  39 

Payments  were  made  for  freight  and  express  for  distribution  of  seed  as  authorized  by  P.C.  6/6395  of 
August  13,  1943. 


Allotment:      Joint  Seed  Program   1942 25,000  00 

Expenditures $         2,355  94 

This  is  an  extension  of  the  Dominion-Provincial  seed  production  program  authorized  by  P.C.  1/4937  of 
July  9,  1941.  Expenditures  represent  the  Dominion  Government's  outlay.  Returns  from  sales  amounting  to 
$5,233.11  appear  under  Special  Receipts,  Previous  Years'  War  Expenditures. 


Allotment:      Stock    Seed    Program    1943 20,000  00 

Expenditures $    •  12,168  38 


To  increase  the  production  of  vegetable  and  field  root  seeds,  P.C.  1/84  dated  January  6,  1943,  authorized 
the  Agricultural  Supplies  Board  to  arrange  with  the  Dominion  Experimental  Farms  Service  for  the  production 
of  garden  seeds  required. 

19059—5 


A— 66  PUBLIC  ACCOUNTS:  PART  11 

Allotment:      Purchase  of  alfalfa  seed 109,110  00 

Expenditures $       99,910  86 


To  ensure  the  holding  in  Canada  of  sufficient  of  this  seed  to  meet  the  requirements  of  Canadian  farmers 
for  the  seeding  season  of  1943,  authority  was  granted  under  P.C.  1024  of  February  8,  1943,  for  the  purchase  of  a 
quantity  not  exceeding  750,000  pounds  in  Western  Canada  at  not  more  than  33  cents  per  pound  to  be  resold 
at  a  price  which  would  permit  distribution  in  Eastern  Canada,  within  the  ceiling  price  of  37  cents  per  pound, 
and  for  the  payment  of  storage  and  transportation  costs.  To  assist  in  the  administration  of  this  plan,  the 
temporary  employment  of  J.  D.  Arnold  was  authorized. 

Payments  for  seed,  bags  and  freight  were  made  to  the  fallowing:  Alberta  Seed  Growers  Association, 
Edmonton,  $5,173.47;  Hood  Land  Co.,  Ltd.,  Hudson  Bay  Junction,  $14,609.72;  A.  E.  Mackenzie  Co.,  Ltd., 
$17,99621;  McCabe  Bros.  Grain  Co.,  Ltd.,  $35,703.98;  Saskatchewan  Forage  Growers'  Co-op.  Marketing 
Association  Ltd.,  $17,849.68;  6  other  companies,  $8,215.16. 

Salary  and  travelling  expenses  of  J.  D.  Arnold  to  April  16,  1943:  $362.64.  . 

A  total  of  483,894  pounds  of  seed  was  purchased.  Tlie  value  of  287,396  pounds,  amounting  to  $99,54852, 
is  included  in  the  above  payments;  the  balance  was  paid  for  in  the  previous  fiscal  year. 

Proceeds  from  sales  amounting  to  $1,712.05  appear  under  Special  Receipts,  Previous  Years'  War 
Expenditures. 


Allotment:      Purchase  of  Red  and  Alsike  clover  seed 139,947  00 

Expenditures $    117,411   58 


To  encourage  an  increase  in  the  production  of  clover  on  Canadian  farms  and  to  ensure  supplies  of  seed 
sufficient  to  meet  domestic  needs,  authority  was  granted  to  purchase  a  quantity  not  exceeding  1,000,000  pounds 
of  United  States  seed  and  for  the  payment  of  storage,  transportation  and  incidental  costs,  the  seed  to  be 
disposed  of^t  prices  that  would  permit  distribution  under  the  maximum  retail  price  in  Canada. 

Expenditures  represent  payments  to  the  following:  Cooperative  Federee  de  Quebec,  Montreal,  $58,255.64; 
Wm.  Ewing  Co.,  Ltd.,  Montreal,  $27,95r.39;  Steele,  Briggs  Seed  Co.,  Ltd.,  Toronto,  $27,029.49;  2  other  com- 
panies, $4,175.06. 

A  classification  of  expenditure  follows:  purchase  of  seed  (287,277  pounds),  $85,946.34;  exchange,  $9,721.72; 
duty,  $16,396.37;  freight,  $4,452.60;  sundries,  $894.55. 

Proceeds  from  sales  amounting  to  $2,11620  appear  under  Special  Receipts,  Previous  Years'  War 
Expenditures. 


Allotment:      Agricultural    Food    Board — Administration 20,535  00 

Expenditures $       17,647  38 


P.C.  1563  dated  March  1,  1943,  authorized  the  establishment  of  the  Agricultural  Food  Board  to  develop 
and  direct  the  policies  ajid  measures  of  the  Department  of  Agriculture  for  the  war-time  production  of  food. 

As  of  March  31,  1944,  there  were  5  employees  paid  from  this  account.  The  following  was  receiving  salary 
at  an  annual  rate  of  $2,400  or  over,  on  that  date:  A.  L.  Stevenson,  $3,000.  This  employee  received  a  war  duties 
supplement  at  an  annual  rate  of  $600. 

Total  salaries  paid  amounted  to  $2,921.64  (including  cost  of  living  bonus,  $159.99);  travelling  expenses, 
$11,775.73;  sundry  expenses,  $2,950.01. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  F.  H.  Auld,  $503.50;  D.  M.  Beatty,  $415.48;  B.  A. 
Campbell,  $369.42;  E.  C.  Carr,  $320.47;  H.  A.  Mason,  $540.09;  A.  H.  Turner,  $950.80;  F.  W.  Walsh,  $391.62. 


Allotment:      Subsidies  for  the  production  of  butter,  on   milk  used   for  fluid  milk   con- 
sumption, on  milk  used  for  concentration  purposes  into  whole  milk  prod- 
*     nets  and  on  milk  used  in  the  manufacture  of  cheddar  cheese,  for  the  period 

May  1,  1943,  to  April  30,  1944 30,732,800  00 

Expenditures $29,271,088  03 


I 


DEPARTMENT  OF  AGRICULTURE  A— 67 


P.C.  2709,  April  2,  1943,  and  P.C.  7142,  September  9,  1943,  authorized  the  Agricultural  Food  Board  to  pay 

subsidies  as  follows:  j  .i  tu       f 

(a)  8  cents  per  pound  on  butterfat  used  in  the  manufacture  of  creamery  butter  dunng  the  months  ol 
May  to  December  1943,  both  inclusive,  and  10  cents  per  pound  on  butterfat  used  during  the  months 
of  January  to  April  1944. 

(b)  25  cents  per  hundred  pounds  on  milk  used  for  fluid  milk  consumption  from  May  1  to  September  30, 
1943,  and  55  cents  per  hundred  pounds  for  the  period  October  1,  1943  to  April  30,  1944. 

(c)  30  cents  per  hundred  pounds  on  milk  used  for  concentration  into  whole  milk  products  between 
October  1,  1943  and  April  30,  1944. 

(d)  30  cents  per  hundred  pounds  on  milk  used  in  the  manufacture  of  cheddar  cheese  between  October  1,  1943 
and  April  30,  1944. 

Payments  by  provinces  were  as  follows:  Prince  Edward  Island,  $309,607.14;  Nova  Scotia,  $830,882.56; 
New  Brunswick,  $670,836.01;  Quebec,  $7,441,941.19;  Ontario,  $9,883,239.06;  Manitoba,  $2,748,804.16;  Alberta, 
82,949,850.96;  Saskatchewan,  $3,233,477.68;  British  Columbia,  $1,202,449.27. 


.41Iotment:      Subsidies  on  milk  used  for  concentration  purposes  into  whole  milk  products 

for  the  period  March  1,  1943,  to  April  30,  1943 250,000  00 

Expenditures $    234,065  52 

P.C.  1/2590  dated  March  31,  1943,  authorized  the  Agricultural  Food  Board  to  pay  a  subsidy  of  25  cents 
per  hundred  pounds  on  milk  used  for  concentration  into  whole  milk  products  during  March  and  April  1943. 

Payments  by  provinces  were  as  follows:  Nova  Scotia,  $832.71;  Quebec,  $46,048.91;  Ontario,  $154,248; 
Alberta,  $7,086.73;  British  Columbia,  $25,849.17. 


Allotment:      Subsidies  to  producers  of  tomatoes,  corn,  beans  and  peas 1,000,000  00 

Expenditures $    945,441  06 

To  encourage  the  production  of  vegetables,  P.C.  2/2105  dated  March  13,  1943,  authorized  the  payment  of 
subsidies  on  1943  crops  as  follows:  tomatoes,  $3  per  ton;  corn,  $4  per  ton;  peas,  $10  per  ton  shelled  weight 
or  $2  per  ton  straw  weight;   beans,  $7.50  per  ton.     Payments  were  made  to  canners  who  had  allowed  the 
subsidy  to  producers  at  time  of  purchase  of  crops. 
A  distribution  of  the  expenditures  follows: 

Nova  Scotia ..-••         3,936  42 

New  Brunswick  2,497  93 

Quebec    67,680  50 

Ontario    728,949  48 

Manitoba   3,979  83 

Alberta    41,762  82 

British  Columbia 96,634  08 

$  945,441  06 


Allotment:      Subsidies  on  fruit  to  be  used  in  the  manufacture  of  jams 300,000  00 

Expenditures S    245,198  38 


P.C.  1/4425  dated  May  21,  1943,  as  amended  by  P.C.  3/5410,  P.C.  6/8336  and  P.C.  1/168  provides  for  the 
payment  of  subsidies  at  specified  rates  on  strawberries,  raspberries,  loganberries,  gooseberries  and  currants  used 
in  the  manufacture  of  pectin  and  compound  jams.    This  amount  was  paid  to  jam  manufacturers  who  had 
allowed  the  subsidy  to  producers  at  time  of  purchase  of  crops. 
A  distribution  of  the  expenditures  follows: 

British  Columbia 144,334  60 

Ontario   52,309  70 

Quebec    48,554  n 

%  245,198  38 

19059— 5J 


A— 68  PUBLIC  ACCOUNTS:  PART  II 

Anotments:      Disposal  of  Agricultural  Products  rendered  surplus  by  the  War 

Allotments         Expenditures  Lapsed 


A  Nova  Scotia  Apple  Agreement  1942 1     90,000  00  $     83,143  61  $       6,856  39 

B  Nova  Scotia  Apple  Agreement  1943 2,250,000  00  1,785,445  00  464,555  00 

C  British  Columbia  Apple  Agreement  1942 10,000  00  6,931  75  3,068  25 

D  British  Columbia  Apple  Agreement  1943 50,000  00  50,000  00 


A  The  foftovping  expenditures  <rtr'e  incurred  under  thils  agreement:  balance  of  allowance  at  $1.30  per  barrel 
on  the  deficiency  in  the  number  of  barrels  of  1942  crop  apples  disposed  of  by  the  Nova  Scotia  Apple 
Marketing  Board,  $305.50;  additional  payment  for  purchase  of  apples  processed  for  the  Minister's  account, 
$81,191.88;  storage,  $290.59;  freight,  $1,355.64. 

Receipts  from  the  sale  of  evaporated  apple  amounting  to  $42',281.76,  appear  under  Special  Receipts, 
Previous  Years'  War  Expenditures. 

B  To  assist  in  disposing  of  the  1943  crop  of  Nova  Scotia  apples,  an  agreement  was  entered  into  between 
the  Department  and  the  Nova  Scotia  Apple  Marketing  Board  whereby  the  Board  agreed  to  market  a 
minimum  quantity  of  250,000  barrels  of  apples  for  fresh  conisumption.  The  Minister  agreed  (a)  to  pay  to 
the  Board,  in  respect  of  its  production  of  evaporated  apple,  industry  assistance  at  specified  rates  on  a 
maximum  quantity  of  16,000,000  pounds,  (6)  to  purchase  all  choice  quality  evaporated  apple  offered  by  the 
Board  at  12  cents  per  pound,  (c)  to  pay  to  the  Board  $1.30  per  barrel  for  any  quantity  by  which  the  total 
sales  by  the  Board  of  apples  for  fresh  consumption  and  of  evaporated  apple  and  canned  apple  (13-7  pounds 
of  evaporated  apple  or  eight  105-ounce  tins  of  canned  apple  being  the  equivalent  of  one  barrel  of  fresh  apples) 
may  be  less  than  1,172,000  barrels,  the  amount  to  be  reduced  by  $1.30  for  each  tree  for  which  compensation 
would  be  paid  as  below  and  id)  to  pay  a  storage  allowance  on  evaporated  or  cianned  apple  remaining  on 
hand  beyond  thirty  days. 

The  Minister  further  agreed  to  assist  the  Provincial  Government  in  a  program  for  the  removal  of 
aged  and  undesirable  trees  by  paying  to  the  Board  the  amount  of  $2  for  each  tree  of  this  condition  removed, 
the  tots^l  sum  payable  not  to  exceed  $150,000. 

The  following  expenditures  were  incurred:  purchase  of  evaporated  apple,  $1,678,075;  compensation  for  trees 
removed,  $107,370. 

C  Expenditure  represents  the  balance  of  the  amount  by  which  the  Department's  guarantee  exceeded  the 
proceeds  from  the  sale  of  fresh  apples. 

D    No  accounts  submitted  as  at  close  of  fiscal  year. 


Allotment :      Mert    Bo'drd    Administration 62,516  00 

Expenditures $       52,625  67 


P.C.  4076  dated  December  13,  1939,  established  the  Bacon  Board  to  ensure  that  regular  and  sufficient 
supplies  of  bacon  and  other  pork  products  would  be  available  for  export  as  required  and  that  satisfactory 
prices  be  paid  to  hog  producers.  P.C.  4187  dated  June  3,  1943,  established  reflations  for  the  control  of  meat 
derived  from  cattle,  calves,  sheep,  lambs  or  hogs  and  also  changed  the  name  to  Meat  Board. 

As  of  March  31,  19^4,  there  were  27  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annxiai  rate  of  $2,400  or  over,  on  that  date,  or  at  date  of  separation  (shown  in  brackets) :  A.  A. 
Barton,  $4,800  (May  29);  F.  G.  Berrill,  $4,320;  D.  J.  Perry,  $4,200;  J.  Taylor,  $3,600  (Dec.  1).  Three  of  these 
employees  received  living  allowances,  at  annual  rates  listed:  A.  A.  Barton,  $900;  F.  G.  Berrill,  $900;  D.  J, 
Perry,  $600. 

As  of  March  31,  1944,  there  was  one  employee  receiving  a  war  duties  supplement. 

Total  salaries  paid  amounted  to  $29,758.60  (including  cost  of  living  bonus,  $2,345.53),  travelling  expenses, 
$10,184.49,  sundry  expenses,  $12,682.58. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  F.  G.  Berrill,  $635.35;  R.  L.  Layton,  $2,005.44;  D.  A. 
McKinnon,  $1,681.87;  D.  J.  Perry,  $873.79;  J.  Taylor,  $1,280.57. 


Allotment:      Assistance,  in  moving  to  Eastern  plants,  hogs  marketed  in  the  West  in  excess 

of    plant   capacity 175,000  00 

Expenditures $     111,253  70 


DEPARTMENT  OF  AGRICUITURE  A— 69 

In  view  of  the  heavy  marketing  of  hogs  in  Western  Caaiada  w;bich  exceeded  the  capacity  of  packing  plants 
located  in  that  area,  it  was  deemed  necessaiy  to  ship  the  surplus  to  Eastern  packing  plants  for  processing. 
P,C,  4/168  dated  January  12,  1944,  authorized  the  Meat  Board  to  equalize  returns  to  Western  hog  producers 
by  reimbursing  the  shipper  or  processing  plant  for  any  additional  transportation  or  other  iocidental  expenses 
on  shipments  made  to  Eastern  Canada  on  and  after  October  1,  1943. 


Allotment:  Preminms  on  hog  carcasses  siritaUe  for  export  to  Cr«at  Britaia 4,500  000  00 

Expenditures $3,855,156  00 


To  encourage  the  production  of  a  quality  of  hog  suitable  for  export  in  a  volume  necessary  to  meet  the 
requirements  of  the  United  Kingdom,  P.C.  62  dated  January  10,  1944,  authorized  the  payment  of  a  premium 
of  $3  per  head  on  "A"  Grade  carcasses  and  $2  per  head  on  "Bl"  Grade  carcasses.  The  above  amount  was 
paid  by  warrant  to  producers  of  premium  hogs. 

A  distribution  of  expenditures  by  districts  follows i 

The  Maritimes  «2,526  00 

Quebec 445,414  00 

Ontario    908,241  00 

Manitoba   860,363  00 

Saskatchewan    638,615  00 

Alberta    961,374  00 

British  Columbia  78,623  00 


$3,855,156  00 


Allotment:      Dairy    Products    Board    Administration 15,450  00 

Expenditures ^ $       15,441   38 


P.C.  2138  dated  May  23,  1940,  authorized  the  establishment  of  the  Dairy  Products  Board  to  ensure  that 
supplies  of  dairy  products  will  be  exported  as  required  and  that  satisfactory  prices  will  be  paid  to  producers. 

As  of  March  31,  1944,  there  were  6  employees  paid  from  this  account. 

Total  salaries  paid  amounted  to  $7,329.12  (including  cost  of  living  bonus,  $963.20) ;  travelling  expenses, 
$1,552.06;  ."sundn.-  expenses,  $6,560.20. 

Travelltfig  expenses  in  excess  of  $300  sFC^e  paid  to:  J.  F.  Singleton,  $649.52. 


Allotment:      Purchase  of  creamery  butter  for  storage  and  expprl.  .  .  . ,.......,.    1,000,000  00 

Expenditures $         33,547  85 


To  support  the  butter  market  as  may  be  necessary,  P.C.  8526  dated  November  1,  1941,  authorized  the 
Dairy  Products  Board  to  purchase  creamery  butter  for  storage  and  to  pay  the  necessary  storage,  instance 
and  freight  charges. 

Gross  expenditures  for  ^e  year  amounted  to  $6,503,435.14;  refunds  from  sales  credited  Jo  this  allptment, 
$6,469,887.29.    The  net  expenditure  for  the  year  represents  the  value  of  stock  on  hand  at  cost  price. 


Allotment:      Special   Products   Board   Administration 40^590  00 

Expenditures f       39,577  37 


P.C.  2520  dated  April  15,  1941,  authorized  the  establishment  of  the  Special  Products  Board  to  obtain  and 
export  to  the  British  Ministry  of  Food  any  agricultural  product  with  the  exception  of  bacon  and  dairy 
products. 

As  of  March  31,  1944,  there  were  16  employees  paid  from  this  account.  The  foUQwing  yi&s  recejyi^g  i^ 
salary  at  an  annual  rate  of  $2,400  or  over,  on  that  date :  J.  Tucker,  $3,000,  war  duties  jsuppLlwo-ent,  $300. 


A— 70  PUBLIC  ACCOUNTS:  PART  II 

Total  salaries  paid  amounted  to  $16,567.24  (including  cost  of  living  bonus,  $1,757.37);  sundry  expenses, 
$23,010.13. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  J.  A.  Duraaine,  $1,05129;  D.  A.  Fletcher,  $751.80; 
J.  F.  Haggerty,  $859.01;  W.  E.  Haverstock,  $702.73;  C.  K.  Johns,  $719.37;  R.  E.  Nicoll,  $953.78;  J.  Tucker, 
$468.89;  C.  Whiteford,  $1,15150. 


Allotment:      Services  of  forwarding   agencies   in  connection  with  the   shipment  of  fruit 

and  vegetables  to  the  British  Ministry  of  Food 250  00 

Expenditures $  52  GO 


Allotment:      To  cover  loss  on  no-grade  egg  powder 1,000  00 

Expenditures $  8  27 


It  was  contemplated  that  a  loss  would  occur  in  dehydrating  shell  eggs  for  export  to  the  British  Ministry 
of  Food,  as  a  certain  proportion  would  not  grade  to  standards  which  would  be  acceptable  to  the  Ministry, 
However,  this  low  grade  powder  was  successfully  disposed  of  in  the  domestic  market.  Receipts  from  sales 
amounting  to  $9,26823,  appear  under  Special  Receipts,  Previous  Years'  War  Expenditures. 


Allotment:      Seed    Export    Office 15,872  00 

^  Expenditures $       14,222  46 


This  office  was  established  at  Lindsay,  Ontario,  by  the  Special  Products  Board  under  authority  of  P.C.  5428 
dated  July  9,  1943,  to  purchase  certain  specified  seeds  for  export  to  Allied  Countries  or  to  store  for  future 
disposal. 

As  of  March  31,  1944,  there  were  5  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  on  that  date:  S.  A.  Flavelle,  $3,600;  F.  G.  Perrin,  $6,500. 

Total  salaries  paid  amounted  to  $8,881.41  (including  cost  of  living  bonus,  $279.48);  sundry  expenses, 
$5,341.05. 

Travelling  expenses  in  excess  of  $300  were  paid  to:  F.  G.  Perrin,  $605.05;  G.  M.  Stewart,  $1,336.94. 


Allotment:      Payment  for. dehydrated  agricultural  products  prior  to  receipt  of  ultimate  pay- 
ment  by   purchasers 3,300,000  00 

Expenditures $1,708,443  24 


P.C.  10/93  dated  January  7,  1944,  authorized  the  Special  Products  Board  to  contract  for  a  quantity  of 
dehydrated  products  for  resale  to  the  British  Ministry  of  Food  and  other  purchasers.  It  is  anticipated  that 
the  full  cost  of  dehydrated  products  together  with  freight,  storage  and  other  charges  will  be  recovered  in  full. 

Receipts  from  sales  amounting  to  $1,212,135.61  appear  under  Special  Receipts,  Previous  Years'  War 
Expenditures. 


Allotment:      To  increase  income  of  farmers  in  the  Spring  Wheat  Area  of  Western  Canada         20,000  00 
Expenditures $       18,849  89 


In  view  of  the  prospective  inadequacy  of  returns  from  wheat  and  other  grains  produced  in  the  spring  wheat 
area  of  Western  Canada  in  the  crop  year  1941,  the  Prairie  Farm  Income  Plan  was  put  into  effect  to  augment 
the  income  of  fanners  by  approximately  $20,000,000. 


DEPARTMENT   OF  AGRICULTURE 


A— 71 


» 


Regulations  governing  the  distribution  of  these  funds  were  established  by  P.C.  8126  dated  October  22,  1941, 
wherein  provision  was  made  for  the  payment  of  seventy-five  cents  per  acre  on  one-half  of  the  cultivated 
acreage  of  each  farm  with  a  maximum  payment  of  $150  per  farm,  the  crop  yield  having  no  bearing  on  the 
award. 

Expenditures  for  the  year  covered  outstanding  claims  relating  to  the  1941  crop  year  and  were  distributed 
by  provinces  as  follows: — 

r,  .  No.  of 

Claims         Amount 

Manitoba   , 7  758  48 

Alberta    75  7,650  15 

Saskatchewan    101  10,441  26 


183       $  18,849  89 


The  regulations  further  provide  that  the  administrative  work  in  connection  with  this  plan  be  carried  out 
by  the  organization  established  for  Prairie  Farm  Assistance  and  Wheat  Acreage  Reduction  and  that  all 
administrative  expenses  be  paid  out  of  moneys  provided  for  one  or  both  of  these  activities. 


Accounts  Receivable 

Pertaining  to:  Amount 

Fiscal  year  1943-44 118,249  49 

Previous  years— Collectable 103,366  03 

— Uncollectable   62,577  27 

Total    S  284,192  79 


Items  in  excess  of  $1,000  in  Previous  Years — ^Uncollectable :  Charlottetown  Fruit  Inspector's  Office,  defalca- 
tions, $3,787.44;  Eastern  Canada  Potato  Marketing  Board,  $11,500;  Saskatchewan  Registered  Seed  Growers 
Limited,  $12,513.89. 


OPEN  ACCOUNTS 

[31  Loans  and  Advances 


To  United  Kingdom  and  Other  Govern-      Apr.  1,1943 
ments—  Dr.  Balance 

United  Kingdom: 

Meat  Account   1,464,415  75 

Cheese    Account    2,613,231  92 

Concentrated  Milk  Account  122,448  88 

Special  Products— Eggs 2,583,804  95 

Special  Products — 

Fruits  and  Vegetables  (Or.)  28,907  83 

Special  Products — Flax  

Special  Products — Seed  


Mar.  31, 1944 

Receipts  Disbursements  Dr.  Balance 

164,893,725  74  175,024,054  96  11,594,744  97 

27,124,536  94  26,089,142  09  1,577,837  07 

1,959,948  73  1,837,499  75  (Cr.)             10 

15,128,320  05  19,277,268  14  6,732,753  04 

4,076,942  71  4,200,435  52  94,584  98 

2,263,083  10  2,263,083  10 

502,268  78  501,213  12  (Cr.)    1,055  66 

$    6,754,993  67        $215,948,826  05  $229,192,696  68  $  19,998,864  30 


The  above  accounts  record  the  financial  transactions  having  to  do  with  the  acquisition  of  agricultural 
products  for  the  British  Ministry  of  Food  (with  the  exception  of  Special  Products — Flax,  in  the  transactions  of 
which  there  are  purchases  of  $319,461.64  and  $29,004.91  for  the  United  States  and  Egypt  respectively).  The 
balances  shown  in  these  accounts  represent  the  amounts  due  from  the  Ministry  at  the  close  of  the  fiscal  year 
and  are  authorized  under  Section  3  of  the  War  Appropriation  Act,  1943. 


A— 72  PUBLIC  ACCOUNTS:  PART  II 

[9]    Floating   Debt 

Cx.  Balance  Gr.  BaJtance 

Apr.  1, 1943  Receipts         Disbursements      Mar.  31^  1^44 

Outstanding  Cheque."  and  Warrants — 

A  Drought  Area — Cattle  Market  Service — Out- 
standing Warrants 63  71  39  30  24  41 

B  Wheat  Acreage  Reduction  Payment  —  Out- 
standing Warrants— 1941-42  12,130  55  7,569  68  4,560  87 

C  Wheat  Acreage  Reduction  Payment  —  Out- 
standing Warrants— 1942-43  213,824  06  40  00  209,058  14  4,805  92 

D  Wheat  Acre^e  Rciduction  Payment  —  Out- 
standing Warrants— 1943^44  4,503  10  4,503  10 


$  226,018  32        $       4,543  10        $  216,667  12        $     13,894  30 


A  A  policy  was  adopted  in  1937  for  the  removal  of  cattle  from  the  drought  areas  of  Western  Canada,  due  to  a 
feed  shortage.  Payments  to  farmers  were  made  by  warrant.  At  the  termination  of  the  scheme,  the  value  of 
the  outstanding  warrants  was  charged  against  the  appropriation  provided  for  relief  purposes  and  credited  to 
this  account  to  provide  for  their  subsequent  redemption. 

BCD  Funds  are  provided  by  Parliament  annually  for  payments  to  Western  farmers  under  the  Wheat 
Acreage  Reduction  Program.  Payment  is  made  by  warrant  and,  at  the  close  of  each  fiscal  year,  the  value 
of  the  outstanding  warrants  is  charged  against  the  appropriation  and  credited  to  these  accounts  to  provide 
for   their   subsequent   redemption. 


£10]    Deposil  and  Trust  Accounts 

Cr.  Balance  Cr.  Balance 

Apr.  1,1943  Receipts         Disbursements      Mar.  31,1944 

Miscellaneous — 

A    Farnham  House  Laboratory   13,976  47  35,898  65              31,093  54              18,78158 

B    Contractors'  Securities — Cash — Agriculture 7,537  50                7,537  50 

C    Prairie  Farm  Emergency  Fund   6,171,650  79         6,171,650  79 


$     13,976  47       ^,215,086  94        $6,210,281  83        $     18,781  58 


A  This  account  is  for  the  purpose  of  recording  the  transactions  of  the  Superintendent  of  Farnham  House 
Laboratory  (a  scientific  institution  with  headquarters  in  England),  who  was  transferred  to  Canada  for  the 
duration  of  the  war  to  continue  his  work  on  the  biological  control  of  harmful  insects. 

The  organization  is  supported  by  annual  contributions  from  several  Empire  countries,  including  Canada 
(see  Vote  4),  and  from  this  fund  expenses  are  met. 

B  Un,der  Section  16  ojf  tiie  Public  Works  Act,  contractors  are  required  to  furnish  secyrity  for  the  satisfactory 
performance  of  the  work.  This  security  may  be  in  the  form  of  cash  (accepted  cheque)  or  specified  bonds. 
Cash  .deposits  are  cre<Ji^,e4  to  this  a^Jcount  ^d  bear  intere^  ^at  the  rate  of  2  per  ce^it  per  sinnum  .comjpiounded 
annually.  Upon  administrative  certificatioij,  releases  are  made  to  contractors.  Bonds  furnished  as  security 
are  held  in  the  custody  of  the  Minister  of  Finance  but  are  not  recorded  in  this  account.  At  the  close  of 
1943-44,  there  were  no  bonds  held  in  respect  of  this  Department. 

C  The  Prairie  Farm  Assistance  Act,  c.  50,  1939,  provides  for  a  levy  of  one  per  cent  to  be  deducted  by  all 
licensed  purchasers  of  grain,  the  amount  so  deducted  to  be  transferred  to  the  Board  of  Grain  Commissioners 
for  deposit  in  a  special  account  known  as  the  Prairie  Farm  Emergency  Fund.  Awards  are  made  under  the 
provisions  of  the  Act  to  farmers  in  the  spring  w'heat  area  and  are  payable  from  this  fund;  if,  at  any  time, 
the  fund  is  insufficient  to  pay  these  awards,  the  Act  provides  that  the  Minister  of  Finance,  with  the  approval 
of  the  Governor  in  Council,  may  make  an  advance  to  the  fund  of  the  amount  required  to  meet  the  defjcit. 
An  amount  of  $2,577,647.17  was  transferred  this  year,  see  page  A — 31. 


DEPARTMENT   OF  AGRICULTURE  A— If 

[12]    Deferred    Credits 

Cr.  Balance  Cr.  Balance 

Apr.  1,1943  Receipts         Disbursements      Mar.  31, 1944 

f  A    Income  Tax  Deductions 

Suspense— Agriculture    4,490  18  129,839  50  1 10,159  20  24,170  48 

B    War  Savings  Certificates — 

Instalment  purchases— Agriculture    1,972  00  17,248  80  16,422  30  2,798  50 


S       6,462  18        $    147,088  30        $   126,581  50        $     26,968  98 


A  Receipts  consist  of  deductions  from  salaries  or  wages  of  employees  not  paid  by  Central  Pay  Office;  dis- 
bursements are  payments  to  the  Department  of  National  Revenue. 

B  Receipts  consist  of  deductions  from  salaries  or  wages  of  employees  not  paid  by  Central  Pay  Office; 
disbursements  are  payments  to  the  Bank  of  Canada  as  subscriptions  are  fully  paid.  The  above  balance 
represents  the  incomplete  subscriptions  at  the  close  of  1943-44. 


[131    Sundry   Suspense   Accounts 

Cr.  Balance 

Cr.  Balance 

Apr.  1, 1943 

Receipts 

Disbursements 

Mar.  31. 1944 

iulture   7,102  01 

364  52 

3  05 

7,463  48 

-Agriculture .... 

22,436  35 

22,436  35 

163,759,500  00 

163,759,500  00 

$      7,102  01 

$163,782,300  87 

$163,759,503  05 

$     29,899  83 

A    Unclaimed  Cheques — Agriculture 
B    British  Ministry  of  Food 
C     Mutual    Aid — Agriculture 


A  All  cheques,  except  those  drawn  against  Open  Accounts,  which  remain  undelivered  after  six  pionths 
subsequent  to  date  of  issue  are  credited  to  this  account.  The  above  balance  represents  the  liability  of  this 
department  at  the  close  of  1943-44. 

B  A  shipment  of  Australian  butter  en  route  to  the  British  Ministry  of  Food  was  landed  at  Halifax,  Nova 
Scotia,  and  is  being  sold  by  the  Dairy  Products  Board  to  the  British  West  Indies  as  export  quotas  permit. 
This  amoxmt  covers  receipts  from  sales.  When  the  transaction  is  complete,  the  amount  collected,  less 
expenses,  will  be  refunded  to  the  Ministry  of  Food. 

C  Under  authority  of  Section  4  (1)  of  The  War  Appropriation  (United  Nations  Mutual  Aid)  Act,  c.  17, 
1943,  funds  were  made  available  to  the  Department  as  from  July  1,  1943,  by  the  Canadian  Mutual  Aid 
Board  to  cover  expenditures  incurred  in  supplying  meat,  cheese,  eggs,  dehydrated  vegetables,  fruit  and  seeds 
to  the  United  Nations  (other  than  Canada).  Of  advances  totalling  $163,759,500,  an  amount  of  $157,111,385.48, 
consisting  of  $116,783,440.08  from  Mutual  Aid  funds  and  $40,327,945.40  cash  provided  by  the  United  Kingdom, 
was  expended  for  this  purpose  and  the  balance  refunded  to  the  Board  at  the  close  of  the  fiscal  year.  Further 
details  are  shown  under  the  Canadian  Mutual  Aid  Board  section  of  this  Report. 


19059— « 


1943-44 
PUBLIC  ACCOUNTS 


PART  II 
AA 


AUDITOR  GENERAL'S  OFFICE 


Details  of 
REVENUES  AND  EXPENDITURES 


19059— 6  J 


AA--2  PUBLIC  ACCOUNTS:  PART  II 


AUDITOR  GENERAL'S  OFFICE 


GENERAL  SUMMARY 
BY  DOMINION  BALANCE  SHEET  ACCOUNTS 

Revenues  and  Expenditures 

Expenditures —  Revenues — 

[8b]  Consolidated  Deficit  Account:  [8b]  Consolidated  Deficit  Account: 

Ordinary    347,589  21  Ordinary 25  00 

War   195,694  64  Special  Receipts 5,344  61 


S   543,283  85  $       5,369  61 

REVENUES 

Comparative  Summary 

1943-44  1942-43 

Ordinary  Revenue — 

A    Proceeds  from  Sales  ♦. .  182  23 

B    Service  and  Service  Fees 25  00 

Special  Receipts — 

C    Refunds  of  Previous  Year's  War  Expenditures...-. 5,344  61  38,627  99 

Total    $       5,369  61        $     38,810  22 

Details 

Ordinary  Revenue — 

B    Services  and  Service  Fees: 

Audit  Fees   25  00 

Canadian  Engineering  Standards  Associatictti 

Special  Receipts — 

C    Refunds  of  Previous  Year's  War  Expenditures: 

Audit  Fees  5,344  61 

Services  rendered  in  1942-43  as  follows:  Commodity  Prices  Stabilization  Corporation,  Ltd., 
$2,000;  Foreign  Exchange  Control  Board,  $486.51;  Sorel  Industries,  Ltd.,  $2,858.10. 

Total    $      5,369  61 

Certified  correct. 

WATSON  SELLAR, 
Auditor  General. 


AUDITOR   GENERAL'S  OFFICE  A  A— 3 

»  APPROPRIATIONS  AND  EXPENDITURES 

Comparative   Summary 

1943^4                 1943-44  1942-43  1943-43 

Appropriations      Expenditures  Appropriations  Expenditures 

Annual  Appropriation  Acts  367,233  00            332,589  21  511,194  00  426,506  00 

Continuing  Statutory  Provisions  15,000  00              15,000  00  16,000  00  15,000  00 

382,233  00            347,589  21  526,194  00  441,506  00 

Allotted  from  the  War  Appropriation  292,615  00             195,694  64  291,025  00  223,467  28 

Total    $674,848  00        $543,283  85  $817,219  00  |  664,973  28 


See      No.  of 

Page      Vote                                     Services                                    Appropriations 
AA-3     Stat.    Salary  of  the  Auditor  Greneral — Consolidated  Rev- 
enue and  Audit  Act,  c.  27,  1931 15,000  00 

AA-3         33    Salaries  and  Expenses  of  Office 867 ,  233  00 

Total  Ordinary 382,233  00 

Total  War  (Details  on  page  AA-4) 292,615  00 

Grand  Total $  674,848  00 


Lapsed 


34,643  79 


Expenditures 

15,000  00 
332,589  21 

347,589  21  34,643  79 

195,694  64  96,920  36 

$  543,283  8,5        $  131,564  15 


Salary    of   the    Auditor    General,    Watson    Sellar — Consolidated    Revenue    »nA    Audpt    Act, 

c.  27,  1931    %      15,000  00 


Vote  33     Salaries  and  Expenses  of  Office 

Estimates 

A    Salaries    331.672  00 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 18,561  00 

C    Printing  and  Stationery  6,000  00 

D    Travelling  Expenses   10,000  00 

E    Sundries 1,000  00 

«  367,233  00 


Allotments         Expenditures 


320,772  00 

290,918  52 

29,461  00 

28,245  56 

6,000  00 

4,394  55 

10.000  00 

8.419  12 

1,000  00 

611  46 

$  367,233  00 

$  332,589  21 

As  of  March  31,  1944,  there  were  151  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date,  or  at  date  of 
separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where  the  amount  was  in  excess 
of  $300,  are  also  shown:  ■mjuH/ 


Salary 
rate 


Travelling 
expenses 


Sellar,  Watson (Listed  above)    $    509  48t 

Auditor  General 

Glass,  R.  S $  6,000  00 

Asst.  Auditor  General 

*Adamson,  A.  0 4,260  00 

Bachand,  P 2,760  00  1,246  81t 

Balls,  H.  R 3,240  00 

♦Black,  J.  F 2,520  00  843  98t 

♦Casselman,  W.  H 4,320  00 


Salary 
rate 

Cassidy,  R.  J 3,240  00 

Chapman,  S.  E 3,000  00 

♦Clements,    M 2,520  00 

Conley,  N.  H 3,720  00 

♦Crowder,  E.  S 3,360  00 

Crowley,  H.  G 3,240  00 

♦Douglas,.  C.  H 4,320  00 

Ferguson,  T.  B 2,520  00 

♦Fortune,  G.  0 3,240  00 


Travelling 
expenses 


1,325  93 


329  24t 


AA— 4 


PUBLIC  ACCOUNTS:  PART  II 


Salary         Travelling 
rate  expenses 

♦Hamlyn,  R.  G 4,260  00 

♦Hopkinson,   J 5,400  00  536  56t 

♦Howard,  W.  V 3,360  00 

*Illsey,  T.  H 2,520  00 

♦Johnstone,  J.  A 3,000  00 

Kent,  L '  3,720  00  901  36t 

Ker,  G.  W 2,520  00 

Kettles,  C.  (Apr.  26) 2,520  00 

Kidd,  J.  A 3,240  00  408  23t 

♦King,  B.  R 4,080  00 

♦Long,  G.  R 2,520  00  403  37t 

Lumsden,  J.  G 2,760  00 

MacLean,  N.  R 3,240  00 

McLachlin,  R.  A 3,000  00 

♦Miller,  B.  A 3,240  00 

Moissan,  L.  H 2,520  00 

Muirhead,  L.  T 2,520  00 

Nash,  J.  J 3,240  00 


Salary 
rate 

O'Loane,  W.  R 3,240  00 

Parkinson,  T 3,120  00 

Patterson,  G.  W 2,520  00 

Peaker,  W.  0.  M 2,880  00 

*Powers,  A.D.J 3,000  00 

Price,  C.  M 2,520  00 

♦Price,  F.  L 3,720  00 

♦Rettie,   S 4,320  00 

♦Richard,  L 3,120  00 

Rodriguez,   E 3,720  00 

Ross,  J.  S 3,240  00 

Seddon,  F.  L 3,000  00 

Simpson,   W 2,520  00 

Smith,  D.  A 2,520  00 

Somerville,  R.  S.   3,240  00 

♦Stevenson,  M.I 3,720  00 

Stokes,  A.  B 3,240  00 


Travelling 
expenses 


943  29t 


1,488  85t 


756  77 
1,376  581 


♦  Received  additional  compensation — see  following  list. 
t  Including  travelling  expenses  paid  from  War  Allotment. 

The  following  employees  whose  salary  rates  were  under  $2,400  on  that  date  received  travelling  expenses 
in  excess  of  $300:  G.  Henry,  $446.65;  A.  G.  Hobart,  $371;  W.  P.  Reynolds,  $553.24;  F.  Samson,  $1,094.55. 


As  of  March  31,  1944,  there  were  33  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date):  A.  0.  Adamson,  $360; 
J.  F.  Black,  $280;  W.  H.  Casselman,  $300;  M.  Clements,  $720;  E.  S.  Crowder,  $360;  C.  H.  Douglas,  $300; 
G.  0.  Fortune,  $360;  R.  G.  Hamlyn,  $360;  J.  Hopkinson,  $600;  W.  V.  Howard,  $360;  T.  H.  Illsey,  $720;  J.  A. 
Johnstone,  $240;  B.  R.  King,  $540;  G.  R.  Long,  $480;  B.  A.  Millar,  $360;  A.  D.  J.  Powers,  $240;  F.  L.  Price, 
$900;  S.  Rettie,  $300;  L.  Richard,  $480;  M.  I.  Stevenson, 


WAR 
War  Allotments  and  Expenditures 


See 
Page 

Allotments 
1943-44 

$  292,615  00 

Expenditures 
1943-44 

$  195,694  64 

Refunds  to 

Previous 

Year's  War 

Expenditures 

in  1943-44 

$       5,344  61 

Total 

Expenditures 

to  date 

CURKENT 

AA-4   Audit  of  War  Expenditures 

$  560,384  08 

Allotment:      Audit   of   War   Expenditure. 
Expenditures 

.       292,615  00 
.$    195,694  64 

Expenditures  were  distributed  as  follows:  salaries,  $119,142.47;  cost  of  living  bonus,  $15,861.90;  unem- 
ployment insurance,  $1,099.12;  stationery  and  equipment,  $1,81851;  travelling  expenses,  $47,557.78;  sundries, 
$10,214.86. 

As  of  March  31,  1944,  there  were  119  employees  paid  from  this  account  including  8  employees  at  the 
overseas  office.  The  following  were  receiving  salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of 
living  bonus,  on  that  date  or  at  date  of  separation  (shown  in  brackets).  The  travelling  expenses  of  these 
employees  where  the  amount  was  in  excess  of  $300  are  also  shown. 


AUDITOR   GENERAL'S  OFFICE 


AA— 5 


Salary  Travelling 

rate  expenses 

Beattie,  F.  J $  2,400  GO 

Bell,  J.  A.  (Dec.  9)  3,240  00 

Brownlee,  T 2,500  00        $  2,486  06 

Carrothers.  E.  A 2,700  00  385  15 

Cairns,  H.  (Jan.  24)  2,400  00 

Chalu,  S.  A 2,520  00 

Clark,  H.  S 3,240  00 

Collins,  E.  C 3,450  00  379  22 

Collins,  J.  H 3,600  00 

Colson,  E.  M 2,700  00  444  11 

Cooper,  G.  A 2,400  00 

Davidson.  E.  H.  J 2,520  00 

(Nov.  9) 

Ferguson.  I.  0 2,400  00 

Gollop,  R.  H 2,400  00  444  30 

Glass,  R.  W 2,400  00  1,112  83 

Haberer,    E 2.400  00 

Hardwick,  R.  H 3,600  00 

Harris,   A 2,400  00 

Johnston,  W.  A 2,400  00  738  19 

Kilgour,  A.  M 2,700  00  1,080  77 


Salary  Travelling 

rate  expenses 

Lancaster,  J.  S 2,400  00 

Lewis,  F 2,400  00 

Lindsay,  L.  D 2,400  00 

Linnell,  J.  E.  (weekly) . . .  .£  15 

♦McDonald,  A.  J $  2,400  00 

Magee,    R 2,520  00  1,630  18 

Palmer,  S.  W.  C.  (Sept.l)  3,000  00 

Peck,  W.  R 3,240  00  2,307  97 

Peebles,  J.  W 2,800  00  1,591  99 

Power,  W.  H.  (May  16)  . .  2,400  00 

Rogers,  P.  C.  (Aug.  23)   . .  2,580  00 

Ross,  G.  M.  (June  10)  ....  3,600  00 

Ross,  T.  M 3,300  00 

Smart,  G.  C 2,700  00 

Steele,  J.  V.  (Aug.  26)  ....  3,240  00 

Stevens,   S 2,400  00 

Terry,  G.  H 2,400  00 

Wass,  P.  M 2,400  00  2,372  05 

Wilkins,  D.  R 2,600  00  2,128  13 

Wilson,  0.  E 2,700  00  1,415  48 

Wodehouse,  M.  E 2,500  00 


*  A.  J.  McDonald  was  receiving  a  war  duties  supplement  at  an  annual  rate  of  $180. 

The  following  employees,  whose  salary  rates  were  under  $2,400  on  that  date,  received  travelling  expenses 
in  excess  of  $300:  C.  E.  Cheney,  $2,459.06;  E.  L.  Gibson,  $1,021.41;  H.  R.  Hutchinson,  $442.42;  H.  L.  Ireland, 
$1,566.86;  H.  Paradis,  $2,203.91;  F.  J.  Pougnet,  $371.71;  J.  G.  E.  Sawyer,  $1,292.07;  A.  J.  Scantland,  $1,354.96; 
R.  E.  Theriault,  $592.99;  W.  A.  Wanzell,  $479.41. 

Travelling  expenses  in  the  overseas  office  amounted  to  $3,066.77. 


1943-44 
PUBLIC  ACCOUNTS 


PART  II 
B 


CHIEF  ELECTORAL  OFFICER 


Details  of 
REVENUES  AND  EXPENDITURES 


Details  of 
OPEN  ACCOUNTS 


B— 2  PUBLIC  ACCOUNTS:  PART  II 

CHIEF  ELECTORAL  OFFICER 


GENERAL  SUMMARY 
BY  DOMINION  BALANCE  SHEET  ACCOUNTS 


Revenues  and  Expenditures 

Expenditures—  Reveaues— 

[8b]  Consolidated  Deficit  Account:  [8b]  Consolidated  Deficit  Account: 

Ordinary    $     88,127  73  Ordinary  $       1,01115 


Receipts   and   Disbursements — Open   Accounts 

[13]  Sundry  Suspense 

Accounts    nil 


Note. — ^Where  there  have  been  both  receipts  and  disbursements  affecting  the  above  accounts,  the  net  amount  only 
is  shown.    For  details  see  page  B — 4. 


REVENUES 

>», 

Comparative   Summary 

1943-44  1942^3 

Ordinary  Revenue — 

A    Proceeds  from  sales 11  15  2  11 

B    Miscellaneous : 1,000  00    -  1,000  00 

$       1,011  15       $       1,002  11 


Details 

Ordinary  Revenue — 
A    Proceeds  from  sales: 

Sale  of  pamphlets   11  15 

B    Miscellaneous : 

Forfeiture  of  elections  candidates'  deposits  in  1943  By-Elections :  Cartier,  $200;  Humboldt, 
$200:  Selkirk,  $400;  Stanstead,  $200 1,000  00 


$       1,011  15 

Certified  correct. 

JULES  CASTONGUAY, 
Chiej  Electoral  Officer. 


APPROPRIATIONS  AND  EXPENDITURES 

Comparative  Summary 

1943-44                 1943-44  1942-43  1942^3 

Appropriations      Expenditures  Appropriations  Expenditures 

Annual  Appropriation  Acts  16,692  00              16,232  34  16,692  00  13,482  27 

Continuing  Statutory  Provisions  71,895  39             71,895  39  1,433,874  90  1,433,874  90 

Total    $     88,587  39       $     88,127  73  $1,450,566  90  $1,447,357  17 


CHIEF  ELECTORAL   OFFICER  B— 3 

See      No.  of 
Page      Vote  Services  Appropriations  Expenditures  Lapsed 

B-3      Stat.    Salary    of    Chief    Electoral    Officer,    Dominion 

Elections  Act,  c.  46,  1938 7,999  92  7,999  92 

B-3      Stat.     Expenses  of  Elections,  Dominion  Elections  Act. 

c.  46,  1938 49,050  41  49,050  41 

B-3      Stat.     Expenses   of    Elections,    Printing   and    Material, 

Dominion  Elections  Act,  c.  46,  1938 14,472  10  14,472  10 

B-3        34      Salaries  and  Expenses  of  Office 16 ,  692  00  16 ,  232  34  459  66 

B-4      Stat.    Dominion  Plebiscite  Act,  c.  1,  1942 372  96  372  96 

Total  Ordinary $88,587  39  $88, 127  73  $459  66 


Salary  of  Chief  Electoral  Officer,  Jules  Castonguay — Dominion  Elections  Act,  c.  46,  1938.  .$         7,999  92 


Expenses  of  Elections — Dominion  Elections  Act,  c.  46,  1938 S       49,050  41 


The  Dominion  Elections  Act,  c.  46,  1938,  Section  60  (3)  provides  that  the  fees,'  costs,  allowances  and 
expenses  to  be  paid  and  allowed  to  returning  officers  and  other  persons  employed  at  or  with  respect  to 
elections,  in  accordance  with  the  tariff  approved  by  the  Governor  in  Council,  shall  be  paid  out  of  any 
unappropriated  moneys  forming  part  of  the  Consolidated  Revenue  Fund.  Section  61  (1)  of  the  same  act 
provides  that  the  Auditor  General  shall  tax  and  pay  all  election  expense  accounts. 

The  expenditures  made  under  the  above  section  of  the  act  were  as  follows: 

(a)  Payments  on  account  of  General  Election,  1940 388  54 

(b)  Payments  on  account  of  By-Elections,  1940  (Carleton) 173  88 

(c)  Payments  on  account  of  By-Election,  1942  (Charlevoix-Saguenay) 108  00 

(d)  Payments  on  account  of  By-Elections,  1943:   Cartier,  $23,222.37;    Humboldt, 

$8,018.57 ;  Selkirk,  $11,338.02 ;  Stanstead,  $5,801 .03 48,379  99 


$     49,050  41 


Expenses  of  Elections — Printing  and  Material,  Dominion  Elections  Act,  c.  46,  1938 $       14,472  10 


The  Dominion  Elections  Act,  c.  46,  1938,  Section  60  (7),  provides  that  any  expenses  incurred  by  the 
Chief  Electoral  Officer  for  printing  election  material  and  the  purchase  of  election  supplies  shall  be  paid  from 
the  Consolidated  Revenue  Fund.    All  payments  were  made  to  the  King's  Printer. 


Vote  34     Salaries   and   Expenses  of  Office 


A    Salaries    

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items. 

C    Printing  and  Stationery 

D    Travelling  Expenses   

E    Sundries    


Estimates 

Allotments 

Expenditures 

14,055  00 

14,235  00 

14,235  00 

665  00 

1.368  00 

1,367  91 

750  00 

350  00 

170  38 

300  00 

92  00 

48  00 

922  00 

647  00 

411  05 

$     16,692  00        $     16,692  00        $     16,232  34 


As  of  March  31,  1944,  there  were  8  employees  paid  from  this  account.     The  following  were   receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date :  Donald  Stewart, 
Assistant  Chief  Electoral  Officer,  $3,720;  A.  Charlebois,  $2,400. 
C    AH  payments  made  to  King's  Printer. 


B— 4  PUBLIC  ACCOUNTS:  PART  U 

Expenses  of  Dominion  Plebiscite  Act,  c.  1,  1942 $  372  96 


Section  10  of  the  Dominion  Plebiscite  Act,  c.  1,  1942,  provides  that  the  expenses  of  and  incidental  to  the 
carrying  out  of  the  prov^isions  of  the  Act  shall  be  paid  out  of  unappropriated  moneys  in  the  Consolidated 
Revenue  Fund.  In  the  regulations,  as  passed  by  the  Governor  in  Council  pursuant  to  Section  9  of  the  Act, 
it  is  provided  that  the  Auditor  General  shall  tax  and  pay  all  plebiscite  expense  accounts. 

Administration  expenses  during  the  fiscal  year  1943-44  were  distributed  as  follows:  salaries,  $45;  printing 
and  stationery,  $19.96;   sundries,  $308. 


WAR 
War  Allotments   and   Expenditures 


Allotments 
1943-44 


Refunds  to 
Previous  Years'  Total 

Expenditures     War  Expenditures  Expenditures 
1943-44                 in  1943-44  to  date 


NON-CURRENT 


Expenditures  in  connection  with  the 
duties  imposed  on  that  office  by 
National  Registraticm 


$5,475  00 


OPEN  ACCOUNTS 

[13]    Sundry  Suspense  Accounts 


Cr.  Balance 
Apr.  1, 1943 


Receipts         Disbursements 


Cr.  Balance 
Mar.  31, 1944 


Candidates  Election  Deposits 


$       2,800  00        $       2,800  00 


This  account  is  operated  by  the  Auditor  General  to  record  receipts  and  disbursements  of  election 
deposits.  Each  candidate  for  election  is  required  to  deposit  $200  with  the  Receiver  General  at  the  time  -he 
announces  his  candidature.  If  he  is  successful  or  obtains  half  as  many  votes  as  the  successful  candidate, 
this  election  deposit  is  refunded,  otherwise  it  is  forfeited  to  the  Crown.  Forfeited  deposits  are  transferred  to 
Revenue — Miscellaneous. 


1943-44 
PUBLIC  ACCOUNTS 


PART  II 
BB 


CIVIL  SERVICE  COMMISSION 


Details  of 
REVENUES  AND  EXPENDITURES 


BB— 2  PUBLIC  ACCOUNTS:  PART  II 

CIVIL  SERVICE  COMMISSION 


GENERAL  SUMMARY 
BY  DOMINION  BALANCE  SHEET  ACCOUNTS 

Revenues  and  Expenditures 

Expenditures—  Revenues— 

[8b]   Consolidated  Deficit  Account:  [8b]   Consolidated  Deficit  Account: 

Ordinary' 455,917  83  Ordinary     148  61 

War     496,333  24  Special   Receipts    611  06 


$  952,251  07  $         669  57 


REVENUES 


Comparative   Summary 

Ordmarj'  Revenue —  1943-44 

A    Privileges,   Licences   and   Permits (Dr.)      6  25 

B    Refunds  of  Expenditures  153  76 

C    Miscellaneous     

Total    Ordinary    148  51 

Special  Receipts — 

D    Refunds  of  Previous  Years'  War  Expenditures 511  06 

Grand  Total    $         659  57 

Details 

Ordinary  Revenue — 

A    Privileges,   Licences   and   Permits (Dr.)  5  26 

Refunds  of  examination  fees  which  had  been  credited  in  previous  years. 
B    Refunds  of  Expenditures 153  76 

Overpayment  of  salaries. 


1942-43 

Dr.) 

3  75 

1  76 

100  00 

98  01 
17  19 

$ 

115  20 

Total   Ordinary 148  61 

Special  Receipts — 

D    Refunds  of  Previous  Years'  War  Expenditures 611  06 

Overpayment  of  salaries,  cost  of  living  bonus,  etc.,  $237.36;  unused  portions  of  railway 
tickets,  $126.51;  minimum  railway  fares  recovered  from  employees  struck  off  strength  before 
completing  six  months'  continuous  service,  in  accordance  with  Treasury  Board  Minute, 
T. 227595  B.  of  July  17,  1942,  $147.19. 


Grand    Total     $         659  67 

Certified  Correct. 

C.   H.  BLAND, 

Chairman, 
Civil  Service  Commission 


CIVIL  SERVICE   COMMISSION  •  BB— 3 

APPROPRIATIONS  AND  EXPENDITURES 

Comparative  Summary 

1943-44                 1943-44  1942-43  1942-43 

Appropriations      Expenditures  Appropriations  Expenditures 

Annual    Appropriation    Acts 458,404  00            436,917  87  439,655  00  406,987  41 

Continuing    Statutory    Provisions 18,999  96              18,999  96  19,749  96  19,749  96 

477.403  96            455,917  83  '  459,404  96  426,737  37 

Allotted   from    the   War   Appropriation 503,700  00            496,333  24  458.500  00  446,138  28 

Total    $981,103  96        $952,25107  $917,904  96  $872375  65 


See      No.  of 

Page      Vote                                           Services  Appropriations 

BB-3  Stat.    Salaries  of  Civil  Service  Commissioners,  Civil 

Service  Act,  c.  22,  R.S 18,999  96 

BB-3     35      Salaries  and  Contingencies  of  the  Commission . .  458,404  00 

Total  Ordinary 477,403  96 

Total  War  (Details  on  page  BB-4) ...  503,700  00 

Grand  Total $  981 ,  103  96 


Expenditures 


18,999  96 
436,917  87 

455,917  83 
496,333  24 


Lapsed 


21,486  13 

21,486  13 
7,366  76 


$  952,251  07        $    28,852  89 


Salaries  of  Civil  Service  Commissioners,  Civil  Service  Act,  c.  22,  R.S $   18,999  96 


Members   of   the   Commission   were   paid   at    the    following   annual    salary   rates:    C.    H.   Bland,   $7,000; 
J.  H.  Stitt,  $6,000;  A.  Thivierge,  $6,000. 


Vote  35      Salaries  and  Contingencies  of  the  Commission 

Estimates 

A    Salaries 357,360  00 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 36,044  00 

C    Cost   of  holding   examinations 20,000  00 

D    Printing  and  Stationery    25,000  00 

E    Sundries 20,000  00 

$  458,404  00 


Allotments         Expenditures 


352,560  00 
50,844  00 
10,500  00 
15,500  00 
29,000  00 


343,196  83 

48,825  60 

3,692  35 

14,114  80 

27,088  29 


$   458,404  00        $  436,917  87 


As  of  March  31,  1944,  there  were  227  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date.  The  travelling 
expenses  of  these  employees,  where  the  amount  was  in  excess  of  $300,  are  also  shown: 


Bft--t 


PVBUC  ACCOilNtS:  PAkT  tl 


rate 

*Ashton,   F.  G $  2,400  00 

♦Boutin,  N.  R 4,020  00 

Brown,  G.  A 3,000  00 

Bruce,  C.  G 2,520  00 

Cole,   W.   B 3,:?20  00 

*Daley,  S.J 4,020  00 

Dumont,  M.  L 2,400  00 

*Farry,  A 2,400  00 

Garrett,  C.  E.  C 4,020  00 

Gauthier,    G.    E 2,640  00 

♦Gosselin,    R 3,660  00 

Grant,   W.   M 2,520  00 

♦Guthrie,  M.  C 3,000  00 

*Hemsley,  S.  D 3,120  00 

♦Holmes,  C.  P.  H 2,400  00 

♦Hughes,  W.  M 2,400  00 

Inglis,  E.  L 2,400  00 

♦Jacksort,  G.  T 4.320  00 

♦Lefebvre,  J.  A.  0 3,360  00 

♦Leger,  R.  W 2,640  00 

♦Lochnatt,    C.   J 2,520  06 


fraVdlilig 
expenses 

$      525  64 


735  64 


428  66 
1,501  30 


♦McCann,  G 2,520  00 

♦McNaughton,  H.  R 3,720  00 

♦Medland,  C.  R 3.840  00 

Moffit,  L.  W 3,480  00 

Morgan,  R 4,020  00 

♦Munro,   M.  A 2,760  00 

♦Murray,   J.   A 2,520  00 

♦Nelson,  S.  G 4,920  00 

Parent,  L.  A 1^.520  00 

♦Patterson,  R.   M 2,400  00 

♦Powers,   P.   R 3,000  OO 

Putman,  C.  V 4.680  00 

♦Reid,  J.  G 3,000  00 

♦Saunders,  E.  E 4.200  00 

♦Sibley,  E.  W 2,400  00 

Siddall.  J.  J.  M 2,640  00 

♦Thompson,  N.  A 2.820  00 

♦Treble,  H.  E ■  2,880  00 

♦Walker,  R.  M 3,000  00 

Walters,  P.  W 3,120  00 

♦WatteTs,  D.  M 2.640  00 


Travelling 
expenses 


460  04 
1,377  73 


369  02 


♦  Received  additional  compensation — see  following  list, 
t  For  travelling  expenses  see  War  Allotment. 

As  of  March  31,  1944,  there  were  55  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date,  or  at  date  of  discon- 
tinuance as  shown):  F.  G.  Ashton,  $120;  N.  R.  Boutin,  $480;  S.  J.  Daley,  $240;  A.  Farry,  $120;  R.  Gosselin, 
$240;  M.  C.  Guthrie,  $360;  S.  D.  Hemsley,  $600;  C.  P.  H.  Holmes,  $300;  W.  M.  Hughes,  $120;  G.  T.  Jackson, 
$720;  J.  A.  0.  Lefebvre,  $360;  R.  W.  Leger,  $360;  C.  J.  Lochnan,  $480  (Jan.  1);  G.  McCann,  $180;  H.  R. 
McXaughton,  $600;  C.  R.  Medland,  $420;  M.  A.  Munro,  $120;  J.  A.  Murray,  $480;  S.  G.  Nelson,  $840;  R.  M. 
Patterson,  $120;  P.  R.  Powers,  $120;  J.  G.  Reid,  $120;  E.  E.  Saunders,  $240;  E.  W.  Sibley,  $120;  N.  A. 
Thompson,  $300;  H.  E.  Treble,  $120;  R.  M.  Walker,  $240;  D.  M.  Watters,  $360. 

C  Fees  of  presiding  and  assisting  examiners  at  $10  and  $5  per  day,  respectively,  were  $2,808;  fees  for  marking 
papers,  $210.26;  rental  of  examination  halls,  janitor  service,  etc.,  $674.09. 

D  Supplied  by  the  King's  Printer.  Official  publications  cost  $165.10;  printing,  $7^23.63  and  gtatiojierv, 
$6,126.07. 

E  Travelling  expenses  amounted  to  $10,296.35.  The  following  employees,  whose  salary  rates  were  under 
$2,400  on  March  31,  1944,  or  whose  salaries  were  paid  from  other  accounts,  received  travelling  expenses  in 
excess  of  $300:  E.  D.  Alexander,  $309.70;  J.  T.  J.  Lafortune,  $316.48;  P.  O'Keefe,  $580.94. 

Other  expenses  were:  advertising,  $13,096.05;  telephone  and  telegraph  messages,  $2,727.88;  tfansportstion 
of  supplies,  $383.83;  and  miscellaneous  expenses,  $584.18. 


WAR 
War  Allotments  and  Expenditures 


See 


Allotiiients 
ld4344 


Expenditures 
1943-44 


Refunds  to 

Previous  Years' 

War  Expenditures 

in  1943-44 


Total 

Expenditures 

to  dsite 


CURRENT 

BB-5   Supply  of  Personnel  for  War  Services . . 

BB-5  Payment  of  Minimum  Rate  Railway 
Fare  in  excess  of  $10.00  to  steno- 
graphers and  typists,  assigned  to 
positions  in  Ottawa,  from  outside 
points,  P.C.I  13/5687  of  July  2, 1942, 
as  amended 


490,700  00 


13,000  00 


487,368  28 


8,964  96 


$503,700  00    $496,333  24 


237  36    1,270,507  20 


273  70 


21,864  96 


$511  06   $1,292,372  16 


CIVIL   SERVICE   COMMISSION  BB— 5 

Allotment :    Supply   of  Personnel   f oi;   War   Services 490,700  00 

Expenditures $  487,368  28 


A  classification  of  expenditures  follows: 

A    Salaries     357,363  16 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 60,194  lb 

C    Cost   of   holding   examinations 6,580  33 

D    Printing    and    Stationery 9.933  46 

E    Sundries     53297  17 


$   487,368  28 


As  of  March  31,  1944,  there  were  368  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of  separa- 
tion (shown  in  brackets) :  *E.  D.  Alexander,  S2,520;  *H.  N.  Arnold,  $2,520;  J.  R.  A.  Baril,  $3,120;  R.  D.  Boyd, 
$2,520;  H.  H.  Field,  $3,120;  R.  F.  Godfrey,  $2,400;  E.  N.  Grantham,  $3,120;  S.  M.  Harris,  $2,760;  R.  K. 
Moore,  $2,520  (Aug.  30);  H.  V.  Orr,  $2,520;  W.  E.  Perry,  $2,520;  B.  H.  Peterson,  $3,000;  L.  N.  Richard, 
$2,400;  ♦J.  C.  Rutledge,  $2,520  (Sept.  1);  K.  R.  J.  Scobie,  $2,520;  *E.  E.  Spencer,  $3,120. 
*  Received  additional  compensation — see  following  list. 

As  of  March  31,  1944,  there  were  11  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date,  or  at  date  of  discon- 
tinuance as  shown) :  E.  D.  Alexander,  $480;  H.  N.  Arnold.  $480;  J.  C.  Rutledge,  $480  (Sept.  1) ;  E.  E.  Spencer, 
$1,000. 

C  Fees  of  presiding  and  assisting  examiners  at  $10  and  $5  per  day,  respectively,  were  $3,562;  fees  for  marking 
papers,  $1,695.43;  rental  of  examination  halls,  janitor  service,  etc.,  $1,322.90. 

D    Supplied  by  the  Icing's  Printer.    Official  publications  cost  $1.85;  printing,  $4,628.09  and  stationery,  $5,303.52. 

E  Of  the  travelling  expenses,  which  amounted  to  $30,658.57,  the  following  employees  received  over  $300: 
E.  D.  Alexander,  $354.50  (See  also  Vote  35);  T.  H.  Andre,  $2,264.98;  H.  N.  Arnold,  $465.20;  J.  R.  A.  Baril, 
$2,165.90;  T.  E.  Bennett,  $1,351.36;  R.  D.  Boyd,  $900.32;  E.  N.  Grantham,  $4,510.35;  M.  C.  Guthrie,  $575.68; 
C.  W.  Laidlaw,  $494.73;  R.  C.  Larose,  $480.42;  J.  A.  0.  Lefebvre,  $754.36  (See  also  Vote  35);  C.  J.  Lochnan, 
$367.77;  H.  R.  McNaughton,  $573.46;  J.  R.  Meredith,  $2,840.73;  R.  Morgan,  $481.72;  J.  A.  Murray,  $601.07; 
J.  0.  C.  H.  Poirier,  $809.12;  J.  W.  Smith,  $469.28;  E.  E.  Spencer,  $1^01.34;  D.  M.  Watters,  $1^82.75. 

Other  expenses  were:  advertising,  $13,017.86;  telegraph  and  telephone  messages,  $3,936.77;  transportation 
of  supplies,  $557.06;  and  miscellaneous  expenses,  $5,126.91. 


Allotment:  Payment  of  Minimum  Rate  Railway  Fare  in  excess  of  $10.00  to  stenographers 
and  typists,  assigned  to  positions  in  Ottawa,  from  outside  points,  P.C.  113/5687 

of  July  2,  1942,  as  amended 13,000  00 

Expenditures $         8,964  96 


1943-44 
PUBLIC  ACCOUNTS 


PART  II 
C 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 


Details  of 
REVENUES  AND  EXPENDITURES 


Details  of 
OPEN  ACCOUNTS 


C— 2  PUBLIC  ACCOUNTS:  PART  II 


DEPARTMENT   OF   EXTERNAL   AFFAIRS 


GENERAL  SUMMARY 
BY  DOMINION  BALANCE  SHEET  ACCOUNTS 

Revenues   and   Expenditures 

Expenditures —  Revenues — 

[8b]  Consolidated  Deficit  Account:  [8b]  Consolidated  Deficit  Account: 

Ordinary    1,531,723  29  Ordinary    132,179  55 

War  639,808  62  Special  Receipts  79,787  17 

Other  Credits 25,000  00 

$2,171,531  91  $  236,966  72 


Receipts    and    Disbursements — Open    Accounts 


[10]  Deposit  and  Trust  Accounts     (Dr.)  865  29 

[13]  Sundry  Suspense  Accounts (Dr.)       24,751  63 


(Dr.)$     25,616  92 


Note. — ^Where  there  have  been  both  receipts  and  disbursements  affecting  the  above  accounts,  the  net  amount  only 
is  shown.    For  details  see  page  C — 14. 


REVENUES 

Comparative  Summary 

Ordinar>-  Revenue—  1943-44                  1942-43 

A    Privileges,  Licences  and  Permits 118,209  39            346,971  16 

B    Proceeds  from  Sales 818  97 

C    Services  and  Service  Fees 2,561  45                2,215  00 

D    Premium,  Discount  and  Exchange 275  50 

E    Refunds  of  Expenditures. 10,296  45               2,975  52 

F    Miscellaneous    17  79 

Total  Ordinary   132,179  55            352,161  68 

Special  Receipts — ■ 

G    Refunds  of  Previous  Years'  War  Expenditures 79,787  17                7,254  70 

H    Other  Credits   : 25,000  00 

Grand  Total    $  236,966  72        $   359,416  38 


DEPARTMENT   OF  EXTERNAL   AFFAIRS  C— ^ 

Details 

Ordinary'  Revenue — 

A    Privileges,  Licences  and  Permits: 

Passport  Fees:  Ottawa,  $121,601.65;   Washington,  $1,417.10;   New  York,  $1,010.90;  Rio  de 
Janeiro,  $55;   Buenos  Aires,  $32;   Chile,  $30;   Greenland,  $4;    Chungking,  $83.38;    total, 

$124,234.03,  less  refunds,  $6,585.14 117,648  89 

Visa  Fees :  Ottawa,  $124 ;  Rio  de  Janeiro,  $22 ;  Buenos  Aires,  $56 ;  Chile,  $10 212  00 

Rent  for  apartment  over  the  High  Commissioner's  Office,  St.  John's,  Nfid : 348  50 

B    Proceeds  from  Sales:  Sundry 818  97 

C    Services  and  Service  Fees:  Refund  of  fees  paid  to  F.  Hudd  for  representation  on  the  Imperial 

Communications  Advisory  Committee,  $2,215 ;  Consul  and  Service  fees,  $346.45 2,561  45 

D    Premium,   Discount   and   Exchange 275  50 

E    Refunds  of  Expenditures:  Offices  Abroad,  $9,701.77;  travel  advance,  Rt.  Hon.  W.  L.  Mackenzie 

King,  $586.61 ;  sundry,  $8.07 10,296  45 

F    Miscellaneous    17  79 

Total  Ordinary   132,179  56 

Special  Receipts — 

G  Refunds  of  Previous  Years'  War  Expenditures:  Department  of  National  Defence — Army 
Services,  re  International  Red  Cross,  $3,874.38,  Naval  Services,  re  pilotage  fees,  $9.80;  travel 
advance,  Rt.  Hon.  W.  L.  Mackenzie  King,  $157.41;  United  Kingdom  Government,  expenses 
for  repatriation  of  crews  of  Pasteur  and  St.  Malo,  $45,738.62;  balance  of  payment  by  the 
Legation  of  the  U.S.S.R.  on  the  Booth  property,  $30,000;  sundry,  $6.96 79,787  17 

.H    Other  Credits:  balance  of  award  I'm  Aloyie  case  transferred  from  Sundry  Suspense  Account...       25,000  00 
Grand  Total  $  236,966  72 


Certified  correct. 

N.  A.  ROBERTSON, 
Under-Secretary  of  State  for  External  Affairs. 


APPROPRIATIONS  AND  EXPENDITURES 

Comparative  Summaiy 

1943-44                 1943-44  1942^3  1942-i3 

Appropriations      Expenditures  Appropriations  Expenditures 

Annual  Appropriation  Acts 1,732,113  45          1,493,935  84  1,247,225  00  1,055,546  65 

Continuing  Statutory  Provisions 37,592  20              37,592  20  37,831  45  37,831  45 

Transferred  from  Annual  Appropriations  of  the 

Department  of  Finance 195  25                   195  25  560  77  560  77 

1,769,900  90          1,531,723  29  1,285,617  22  1,093,938  87 

AHotted  from  the  War  Appropriation 681,126  32            639,808  62  579,906  90  453,966  61 

Total     $2,451,027  22        $2,171,531  91  $1,865,524  12  $1,547,905  48 


C— 4  PUBLIC  ACCOUNTS:  PART  II 

See      No.  of 
Page   .  Vote  Services  Appropriations         Expenditures  Lapsed 

C-4  36    Departmental  Administration 252,525  00  236,53120  15,993  80 

C-5  37  V  Representation  Abroad — including  salaries  of 
457/  High  Commissioners,  Ministers  Plenipotenti- 
ary, Consuls,  Secretaries  and  Staff,  notwith- 
standing anything  to  the  contrary  in  the  Civil 
Service  Act  or  any  of  its  amendments 1 ,  103,490  00  927,415  92  176,074  08 

C-7  38    To  provide  for  hospitality  in  connection  with 

visitors  from  abroad 15,000  00  12,810  41  2, 189  59 

C-8  39    Expenses  in  connection  with  the  negotiation  of 

treaties 5,000  00  394,32  4,605  68 

C-8  40    Grant  to  the  League  of  Nations  Society  in 

Canada 3,000  00  3,000  00 

C-8  41  \  Grant  to  the  International  Red  Cross  Com- 

458/      mittee 40,000  00  40,000  00 

C-8  459  To  provide  for  refund  of  the  contributions  to  the 
Superannuation  Fund  of  Doris  Fowler  (now 
Mrs.  Landerkin),  whose  acceptance  of  a  tem- 
porary assignment  in  another  Department  of 
the  Public  Service  was  ruled  to  be  termination 
of  her  permanent  status 509  45  509  45 

C-8  42    Amount  required  to  meet  loss  on  exchange 175,000  00  136,905  07  38,094  93 

Canada's  contributions  to  maintenance 
of  external  organizations 

C-8  43  Expenses  of  League  of  Nations  for  1943,  includ- 
ing Secretariat,  International  Labour  Organi- 
zation and  Permanent  Court  of  International 
Justice 125,700  00  125,677  38  22  62 

C-8  44     Portion  of  expenditure  of  Imperial  Economic 

Committee 1 ,575  00  1 ,573,44  1  56 ^ 

C-9  45  \  Portion   of   expenses   of   International  Wheat 

460/      Council 4,525  00  3,330  00  1,195  00 

C-9         420    Portion  of  expenses  of  the  Intergovernmental 

Committee  on  Refugees 5,789  00  5 ,788  65  0  35 

PENSIONS   AND   OTHER   BENEFITS 

C-9       Stat.     Annuity    to    the    Honourable    Philippe    Roy, 

Appropriation  Act  No.  4,  c.  54,  1938 4,999  92  4,999  92 

INTERNATIONAL  JOINT   COMMISSION 

C-9       Stat.     Salariesandexpensesof  Commission,  c.  28, 1911  32,592  28  32,592  28 

GENERAL 

C-9  Transfer  from  Vote  67  Unforeseen  Expenses 

(Department  of  Finance) 195  25  195  25 

Total  Ordinary 1,769,900  90        1,531,723  29  238,177  61 

Total  War  (Details  on  page  C-10) ....         681 ,  126 ,  32  639 ,  808  62  41,317  70 

GrandTotal $2,451,027  22      $2,171,53191  $279,495  31 

Vote  36 — Departmental  Administration 

Estimates  Allotments         Expenditures 

A    Salaries 169,965  00  167,665  GO  161,279  42 

B    Cost  of  Living  Bonus 6,850  00  7,150  00  7,124  10 

C    Printing  and  Stationery 10,500  00  10,500  00  10,134  12 

D    Sundries 28,100  00  30,100  00  30,051  61 

£15,415  00  215,415  00  208,589  25 
Passport  Office 

E    Salaries    23,925  00  23,925  00  19,646  83 

F    Cost   of   Living   Bonus 2,685  00  2,685  00  2,298  30 

G    Printing  and  Stationery 10,000  00  10,000  00  5,906  82 

H    Sundries    500  00  500  00  90  00 

37,110  00  37,110  00  27J941  95  " 

$  252,525  00        $   252,525  00        $   236,531  20 


DEPARTMENT   OF  EXTERNAL   AFFAIRS 


C-5 


AB  As  of  March  31,  1944,  there  were  67  employees  paid  from  these  allotments.  The  following  were  receiving 
salaries  at  a»a  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date :  N.  A.  Robertson, 
Under-Secretar>'  of  State  for  External  Affairs,  $10,000;  L.  Beaudry,  $6,960;  P.  A.  Beaulieu,  $2,640;  J.  F.  Boyce, 
$3,720;  *J.  A.  Chapdelaine,  $3,300;  H.  F.  Feaver,  $3,420;  J.  A.  Gibson,  $3,300;  *A.  L.  Hall,  $2,400; 
G.  Ignatieff,  $3,300;  H.  L.  Keenleyside,  $6,000;  G.  H.  Kilborn,  $2,520;  J.  A.  Leblanc,  $3,000;  J.  S.  McDonald, 
$6,000;  E.  D.  McGreer,  $4,940;  M.  McKenzie,  $2,400;  *W.  H.  Measures,  $3,540;  A.  R.  Menzies,  $2,520; 
♦E.  H.  Norman,  $3,300;  J.  E.  Read,  $6,960;  P.  E.  Renaud,  $4,580;  A.  Rive,  $4,580;  R.  A.  G.  Robertson,  $2,520; 
T.  A.  Stone,  $4,400;  *J.  R.  M.  Walker,  $3,000;  H.  H.  Wrong,  $6,960. 

*  Received  additional  compensation — see  following  list. 

As  of  March  31,  1944,  there  were  8  employees  being  paid  war  duties  supplements,  including  the  following 
whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date) :  J.  A.  Chapdelaine, 
$400;  A.  L.  Hall,  $360;  W.  H.  Measures,  $360;  E.  H.  Norman,  $760;  J.  R.  M.  Walker,  $360. 

D  Includes  expenditures  for  newspapers  and  publications,  $1,724.57;  postage,  $2,298.37;  telegrams,  cables  and 
telephones,  $18,572.56;  taxis,  cartage,  express  and  freight,  $845.93. 

Travelling  expenses  in  excess  of  $300  were  paid  to  the  following  employee:  H.  L.  Keenleyside,  $499.  The 
following  persons,  whose  salaries  were  paid  from  other  accounts  as  shown,  received  travelling  expenses  in 
excess  of  $300:  R.  M.  Macdonnell,  Vote  No.  38,  $1,983.06;  Paul  Reading,  Privy  Council— Wartime  Informa- 
tion Board,  $482.88;  C.  F.  Wilson,  Department  of  Agriculture,  $512.27. 

EF  As  of  March  31,  1944,  there  were  12  employees  paid  from  these  allotments.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400,  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  J.  J.  Connolly, 
$3,000;  A.  L.  Cooper,  $2,400. 


Vote  37   (and  Vote  457,  Supplementary  Estimates)   Representation  Abroad — including  salaries  of  High 

Commissioners,  Ministers  Plenipotentiary,  Consuls,  Secretaries  and   staff,  notwithstanding  anything  to 
the  contrarj-  in  the  Civil  Service  Act  or  any  of  its  amendments 

Estimates  Allotments  Expenditures 

Commonwealth — 

A    United  Kingdom   173,000  00  173,000  00  167,554  39 

B    Australia   38,350  00  43,350  00  38,643  14 

C    New   Zealand    23,000  00  23,000  00  20,245  19 

D    South  Africa   33,000  00  33,000  00  31,041  13 

E    Ireland     31,000  00  31,000  00  28,336  38 

F    Newfoundland     32,520  00  32,520  00  30,027  30 

330,870  00  335,870  00  315,84?  63 

Foreign  Countries — 

G    United  States    120,000  00  120,000  00  117,410  42 

H    Argentina    55^900  oo  55,900  00  50,592  91 

I     Brazil    55  760  00  62,760  00  58,732  48 

J     Chile 51.000  00  65,000  00  59,173  58 

K    China   108,100  00  132,600  00  117,064  05 

L    Russia  - 106,360  00  116,360  00  70,329  13 

M    Allied  Governments  in  the  United  Kingdom 54,000  00  59,000  00  56,100  48 

N    Consular  Services   7,000  00  7,750  00  7*510  50 

0    New  Offices  which  may  be  authorized 214,500  00  148,250  00  74,654  84 

772,620  00  767,620  00  611,568  39 

$1,103,490  00  $1,103,490  00  $   927,415  92 


General— Throughout  the  following  comments,  allowances  are  stated  at  annual  rates  paid  at  March  31, 
1944,  except  where  otherwise  indicated. 

A  As  of  March  31,  1944,  there  were  57  employees  paid  from  this  allotment.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  Rt.  Hon.  Vincent 
Massey,  High  Commissioner  for  Canada  in  the  United  Kingdom,  $12,000,  allowances,  $26,700;  A.  B.  M.  Bell, 
$2,520,  allowance,  $1,125;  M,  Cadieux,  $2,520,  allowance,  $1,125;  P.  M.  Dearie,  $3,000;  G.  R  Gotta  $2  400- 
G.  Ignatieff,  $2,520,  allowance,  $1,125;  H.  W.  Kember,  $2,400;  E.  J.  MacLeod,  $3,720;  G.  L.  McLennan', 
$3,120;  H.  R.  Patnck,  $3,000;  C.  S.  A.  Ritchie,  $4,400,  allowance,  $2,025;  A.  J.  Spire,  $2,400;  A.  Towler,  $2,400. 
Total  salary  payments  amounted  to  $93,123.57  including  cost  of  living  bonus  on  the  same  basis  as  bonus  paid 
by  the  United  Kingdom  Government.  Expenditures  for  newspapers  and  publications  amounted  to  $1,11222; 
postage,  $2,868.25;  printing  and  stationery,  $2,459;  telegrams,  cables  and  telephones,  $31,509.96.  Removal 
and  travel  expenses  amounted  to  $1,526.27,  of  which  $708.87  was  for  C.  S.  A.  Ritchie. 

B  As  of  March  31,  1944,  there  were  8  employees  paid  from  this  allotment.  The  following  were  receiving 
salanes  at  an  annual  rate  of  $2,400  or  over  on  that  date:  Hon.  Thomas  C.  Davis,  High  Commissioner  for 
Canada  in  Australia,  $7,500,  allowances,  $5,850  and  car  allowance,  $1,800;   A.  J.  Pick,  $2,640,  allowance 


PUBLIC  ACCOVNtS:  PART  // 

$1,305.  Exf)6Bditures  for  rent  of  offiices  amounted  to  $1,623.88;  telegrams,  cables  and  telephones,  $3,757.08. 
ncftt.  Thomas  C.  Da.vi*  wae  paciVi  $1,184.07  for  travelling  expenses  and  A.  J.  Pick,  $831.26  for  travellitig  and 
removal  expenses. 

C  As  of  March  31,  1944,  there  were  3  employees  paid  from  this  allotment.  W.  A.  Riddell,  High  Commissioner 
for  Canada  in  New  Zealand,  was  receiving  on  that  date  annual  salary  of  $6,960,  allowance,  $4,950  and  car 
allowance,  $1,800.  Expenditures  for  rent  of  offices  amounted  to  $1,599.77,  and  telegrams,  cables  and  telephones, 
$1,031.01. 

D  As  of  March  31,  1944,  there  were  4  employees  paid  from  this  allotment.  H.  Laureys,  High  Commissioner 
foT  Canada  in  the  Union  of  South  Africa,  was  receiving  on  that  date  annual  salary  of  $7,500,  a;llowance, 
$4,95tf  and  car  allowance,  $1,800  (paid  to  March  26,  1944),  and  a  .special  allowance  of  $250  per  month  while 
resident  in  Cape  Town.  H.  Laureys  returned  to  Canada  in  April,  1944,  and  was  succeeded  by  C.  J.  Burchell 
whose  salar>'  and  allowances  were  paid  from  allotment  F.  J.  C.  Macgillivray,  Canadian  Government  Trade 
Commissioner,  Cape  Town,  South  Africa,  was  appointed  Acting  Secretary  to  the  office  of  the  High  Commis- 
sioner in  Pretoria,  as  from  July  1,  1943,  with  an  allowance  of  $125  per  month  during  the  time  he  occupied  the 
position  of  Acting  High  Commissioner.  He  also  received  $880.94  for  travelling  and  actual  living  expenses 
while  in  Pretoria.  Travelling  and  removal  expenses  were  as  follows:  C.  J.  Burchell,  $2,718.18;  H.  Laureys, 
$2,631.33;  M.  Lockhart,  $636.77.  Rent  of  offices  amounted  to  $2,020.38  and  telegrams  and  telephones  to 
$1,203.89. 

E  As  of  March  31,  1944,  there  were  6  employees  paid  from  this  allotment.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over  on  that  date:  J.  D.  Kearney,  High  Commissioner  for  Canada  in 
Eire,  $7,500,  allowance,  $5,400,  car  allowance,  $1,800;  E.  J.  Garland,  $3,540,  allowance,  $2,205.  Expenditures 
for  rent  of  offices,  including  fuel  and  light,  amounted  to  $2,669.69;  telegrams  and  telephones,  $562.43. 

F  As  of  March  31,  1944,  there  were  5  employees  paid  from  this  allotment.  C.  J.  Burchell,  High  Commissioner 
for  Canada  in  Newfoundland,  who  was  paid  an  annual  salary  of  $7,500,  allowance,  $4,950  and  car  allowance, 
$1,800,  was  appointed  High  Commissioner  for  Canada  in  Pretoria,  South  Africa  as  from  April  1,  1944.  On 
his  departure  from  St.  John's,  he  was  succeeded  by  H.  L.  Keenleyside,  Counsellor  in  the  Department  of 
External  Affairs,  Ottawa,  who  was  appointed  Acting  High  Commissioner  at  a  salary  of  $6,000  per  annum 
(paid  from  Vote  36)  allowances,  $4,950  and  a  car  allowance  of  $1,800  per  annum  (from  January  26, 
1944).  James  C.  Britton,  Canadian  Government  Trade  Commissioner  in  St.  John's,  Nfld.,  was  temporarily 
appointed  Acting  Secretary  to  this  Office  with  allowances  at  $2,655  per  annum,  from  May  25,  1943.  Travelling 
and  removal  expenses  were  paid  as  follows:  C.  J.  Burchell,  $1,343.08*;  H.  L.  Keenleyside,  $334.04.  Rent  of 
offices,  including  fuel  and  light,  amounted  to  $1,666.99;  repairs  to  residence,  $1,042.73,  and  telegrams  and 
telephones  $1,035.17. 

G  As  of  March  31,  1944,  there  were  22  employees  paid  from  this  allotment.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date :  Hon.  Leighton 
McCarthy,  Ambassador  for  Canada  in  the  United  States,  $10,000,  allowance,  $10,450  and  car  allowance, 
$1,900;  H.  Ailard,  $4,400  (allowance  paid  from  Mexico,  allotment  0);  B.  Carter,  $2,400,  allowance,  $456; 
M.  M.  Mahoney,  $6,480,  allowance,  $4,085;  B.  McGregor,  $2,400,  allowance,  $399;  L.  B.  Pearson,  $6,240, 
allowance,  $4,275;  E.  Reid,  $4,400,  allowance,  $3,610;  E.  B.  Rogers,  $3,300,  allowance,  $2,612.50; 
P.  Tremblay,  $2,640,  allowance,  $2,137.50;  M.  H.  Wershof,  $3,300,  allowance,  $2,612.50.  Total  salaries' and 
allowances  amounted  to  $95,856.69,  including  cost  of  living  bonus  of  $15  per  month  paid  to  clerical  staff 
receiving  less  than  $2,580.  Expenditures  for  fuel,  water  and  light  amounted  to  $5,377.78;  printing  and 
stationery,  $3,545.46;  telegrams  and  telephones,  $4,376.59;  legation  maintenance,  $4,516.32;  exchange  on 
United  States  expenditures,  $2,552.17.    E.  B.  Rogers  was  paid  $503.63  for  travel  and  removal  expenses. 

H  As'  of  March  31,  1944;  there  were  6  employees  paid  from  this  allotment.  The  following  were  receiving 
salaries  at  an  ainnilal  rate  of  $2,400  or  over  on  that  date:  Hon.  W.  F.  A.  Turgeon,  Envoy  Extraordinary  and 
Minister  Plenipotentiary  for  Canada  in  the  Argentine  Republic,  $10,000,  allowance  $9,500  and  car  allowance, 
$2,850  (temporiarily  appointed  Canadian  Ambassador  to  Mexico  from  March  20,  1944,  see  allotment  O) ; 
K.  P.  Kirkwood,  $4,580,  allowance,  $2,565,  also  a  special  allowance  of  $2,850  per  annum  from  February  1, 
1944,  as  Charge  d'Affaires;  G.  Sicotte,  $2,520,  allowance,  $1,425.  Other  expenditures  were  as  follows: 
travelling  and  removal  expenses  of  Hon.  W.  F.  A.  Turgeon  and  family,  $2,510.39,  rent  of  residence  for 
Minister,  $3,846.15,  rent  of  offices,  $2,043.28;  stationery  and  office  furnishings,  $404.63;  telegrams,  cables  and 
telephones,  $4,898.56. 

I  As  of  March  31,  1944,  there  were  11  employees  paid  from  this  allotment.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over  on  that  date:  J.  Desy,  Ambassadot  for  Canada  in  Brazil,  $8,720, 
allowance  $9,500  and  car  allowance,  $2,860;  R.  A.  Ford,  $2,640;  allowance,  $1,187.50;  L.  Mayrand,  $3,420, 
allowance,  $3,515.  Special  annual  allowances,  authorized  by  P.C.  13/748,  February  8,  1944,  were  paid  to 
J.  Desy,  $1,000;  L.  Mayrand,  $500.  Other  expenditures  were  as  follows:  rent  of  house  for  Minister,  $1,975.03; 
rent  of  offices  including  fuel  and  light,  $3,279.59;  stationery  and  office  furnishings,  $1,647.59;  hotel  accommoda- 
tion for  J.  Desy  on  arrival  in  Rio  de  Janeiro,  $450  (P.C.  20/8660,  November  10,  1943) ;  residence  furnishings, 
$1,043.38;  travel,  J.  Desy,  $3,084.97  and  R.  Dumas,  $327.76. 

J  As  of  March  31,  1944,  there  were  7  employees  paid  from  this  allotment.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over  on  that  date :  W.  F.  Chipman,  Envoy  Extraordinary  and  Minister 
Plenipotentiary  for  Canada  in  Chile,  $10,000,  allowance,  $9,500,  car  allowance,  $2,850;  Jules  Leger,  $2,640. 


DEPARTMENT   OF  EXTERNAL   AFFAIRS  C— 7 

allowance,  $2,897^.  An  amount  of  $3,474.39  for  travel  and  removal  was  paid  for  the  Minister  and  his 
family,  and  $1,254.95  for  hotel  accommodation  on  his  arrival  in  Santiago.  OflSce  furnishings  amounted  to 
$2,703.47;  residence  furnishings,  $3,140.59;  office  rent,  $1,970.27  and  Minister's  residence  rent,  $9,454.59. 

K  As  of  March  31,  1944,  there  were  9  employees  paid  from  this  allotment.  The  following  were  receiving 
salarie.s  at  an  annual  rate  of  $2,400  or  over  on  that  date  or  at  date  of  separation  (shown  in  brackets) :  Major 
General  Victor  W.  Odium,  Ambassador  to  China,  $10,000;  George  S.  Patterson,  $6,000;  R.  E.  Collins.  $2,640; 
L.  S.  Kilborn,  $6,000  (Aug.  16).  Travelling  expenses  were  as  follows:  R.  E.  Collins,  $2,127.90;  Major  General 
Victor  W.  Odium  and  L.  G.  Kilborn  on  trip  to  Chengtu,  $1,161.20;  G.  S.  Patterson,  $196.06.  All  outstanding 
travel  advances  in  1942-43  have  been  accounted  for.  Other  expenditures  were  as  follows:  re.sidence  furnishings, 
$6,886.60,  purchase  of  motor  car,  .$6,562.80,  rent  of  office,  residence,  room,  board  and  food  for  Minister  and 
staff,  $15,835.70. 

L  As  of  March  31,  1944,  there  were  10  employees  paid  from  this  allotment.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over  on  that  date:  L.  D.  Wilgress,  Ambassador  for  Canada  in  the 
U.S.S.R.,  $10,000,  allowance,  $9,500  and  car  allowance,  $2,850;  J.  A.  McCordick,  $2,520,  allowance,  $1,567.50; 
R.  M.  Macdonnell,  $4,400,  allowance,  $2,707.50;  A.  C.  Smith,  $2,520,  allowance,  $1,805.  Travelling  expenses 
were  as  follows:  L.  D.  Wilgress,  $885.13;  G.  F.  Power,  $740.26;  A.  C.  Smith,  $928.24;  L.  F.  Taylor,  $469.79. 
All  outstanding  travel  advaiices  in  1942-43  have  been  accounted  for.  Other  expenditures  were:  rent,  fuel 
and  light,  $12,395.07,  telegrams  and  telephone.s,  $5,244.96. 

M  A.S  of  March  31,  1944,  there  were  9  employees  paid  from  this  allotment.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over  on  that  date:  Major  General  G.  P.  Vanier,  Canadian  Minister  to 
Allied  Governments  in  London,  $8,720,  allowance,  $9,000,  car  allowance  while  in  London,  $2,700;  C.  C. 
Eberts,  $2,640,  allowance,  $2,205;  Pierre  Dupuy,  $5,760,  allowance,  $3,600.  By  P.C.  15/9180  of  December  1, 
1943,  Pierre  Dupuy  was  granted  a  special  living  and  representation  allowance  of  $225  a  month,  and  by  P.C. 
22/9745  of  December  27,  1943,  a  car  allowance  of  $2,700  per  annum,  during  such  time  as  he  is  Charge  d'Affaires. 
Other  expenditures  were  as  follows:  rent,  fuel,  light  and  landlord's  services  for  office,  $4,980.10;  rent  of 
furnished  flat  for  the  Minister,  $1,784.87;  rent  of  reserve  office,  $650.69;  motor  car,  $1,676.25;  printing  and 
stationerv-,  $1,201.40;  and  office  furnishings,  $2,005.61. 

N  .^s  of  March  31,  1944,  there  was  1  employee  paid  from  this  allotment.  M.  J.  Dunbar,  Vice  Consul  in 
Greenland,  was  paid  $2,000  salary  and  an  allowance  of  $500  per  annum.  Supplies  purchased  in  Canada  for 
the  Consulate  amounted  to  $800.61.  An  amoimt  of  $3,441  was  repaid  to  the  Greenland  Government  for 
advances  made  to  the  Consulate.    Such  advances  were  used  to  make  payment  of  office  expen.ses. 

0  The  expenses  of  the  following  new  offices  were  paid  from  this  allotment:  (a)  Office  of  Canadian  Consul 
General  in  New  York  City,  $49,516.67;  (b)  Office  of  the  Representative  of  Canada  to  the  French  Committee 
of  National  Liberation  in  Algiers,  $20,583.04,  and  (c)  the  Canadian  Embassy,  Mexico  City,  $4,469.36. 

(a)  By  P.C.  25/3711  of  May  5,  1943,  H.  D.  Scully  was  appointed  Consul  General  for  Canada  in  New  York 
City  at  a  salary-  of  $9,000  per  annum  and  allowance  $6,650  per  annum,  effective  May  1,  1943;  K.  .4.  McCloskey, 
Consul,  at  a  salar>'  of  $4,400  per  annum,  allowances,  $2,375,  effective  May  1,  1943,  and  Flight  Lieutenant 
P.  E.  Morin,  Vice  Consul,  at  a  salary  of  $2,520  per  annum,  allowances  $1,662.50,  effective  August  1,  1943. 

Travel  and  removal  expenses  of  H.  D.  Scully  amounted  to  $1,505.70.  Other  expenditures  were  as  follows: 
rent  of  offices,  $5,926.57,  telegrams  and  telephones,  $1,480.38,  office  furnishings,  $4,056.12;  alterations  to  office, 
$1,470.75;  and  exchange  on  United  States  expenditures,  $1,561.57. 

ih)  By  P.C.  7764  of  October  7,  1943,  Major  General  George  P.  Vanier,  the  Canadian  Minister  to  the  Allied 
Governments  in  London,  was  appointed  Representative  of  the  Government  of  Canada  to  the  French  Com- 
mittee of  National  Liberation  in  Algiers,  his  salary  and  allowances  being  paid  from  allotment  M.  An 
amount  of  $11,925  was  paid  the  Department  of  National  Defence  under  an  agreement  by  which  such 
Department  undertook  to  supply  the  necessary  staff  and  transportation  for  the  office  of  the  Canadian 
Representative  in  Algiers  the  cost  thereof  to  be  refunded  by  the  Department  of  External  Affairs.  S.  F.  Rae 
was  appointed  second  Secretary  at  a  salary  of  $2,640,  plus  a  war  duties  supplement  of  $640  as  from  November 
20,  1943  and  allowances  of  $1,662.50.  Other  expenditures  were  as  follows:  rent,  fuel  and  light  in  .\lgiers, 
$1,727.48,  telephones  and  telegrams,  $2,163.68;  printing  and  stationery,  $1,513.54.  Travel  expenses  of  S.  F.  Rae 
amounted  to  $442.96  and  of  Lieu.t.  (Holonel  M.  Forget,  $299.91  which  latter  is  to  be  refunded  by  the  Depart- 
ment of  National  Defence. 

(c)  By  P.C.  19/2444,  April  5,  1944,  the  Hon.  W.  F.  A.  Turgeon,  whose  salary  and  allowances  were  paid 
from  allotment  H,  was  temporarily  appointed  Ambassador  for  Canada  in  Mexico,  effective  March  20,  1944. 
H.  AUard,  first  Secretarj',  whose  salary  was  paid  from  allotment  G,  was  transferred  from  the  Canadian 
Embassy  in  Washington  and  paid  allowances  of  $3,800  (from  March  24,  1944).  Travel  and  removal  expenses 
were  paid  as  follows:  Hon.  W.  F.  A.  Turgeon,  $1,362.82;  H.  Allard,  $448.81;  B.  McGregor,  transfer  from 
Washington,  D.C.,  $192.89;  J.  Rooney,  $220.29.    A  second-hand  motor  car,  plus  repairs,  cost  $1,415. 


Vote  38     To  provide  for  hospitality  in  connection  with  visitors  from  abroad 15,000  00 

Expenditures .  . $       12,810  41 

19059—7 


Cr-9  PUBLIC  ACCOUNTS:  PART  II 

Vote  39      Expenses  in  connection  with  the  negotiation  of  treaties 5,000  00 

Expenditures S  394  32 


Expenditures  were:   travelling  expenses  of  J.  E.  Read,  $140.92;  R.  A.  MacKay,  $40.78;  hotel  account  of 
International  Air  Navigation  meeting,  $211.15;  printing  and  stationery,  $1.47. 


Vote  40      Grant  to  the  League  of  Nations  Society  in  Canada 3,000  00 

Expenditures $         3,000  00 

Payment  of  this  grant  was  made  to  the  Society  in  August. 


Vote  41    (and  Vote  458  Supplementary  Estimates)   Grant  to  the  International  Red  Cross 

Committee    40,000  00 

Expenditures $       40,000  00 

Payment  of  this  grant  was  made  to  the  Committee  in  October. 


Vote  459  To  provide  for  refund  of  the  contributions  to  the  Superannuation  Fund  of 
Doris  Fowler  (now  Mrs.  Landerkin)  whose  acceptance  of  a  temporary  assignment  in 
another  Department  of  the  Public  Service  was  ruled  to  be  termination  of  her  permanent 

status 509  45 

Expenditures 9  509  45 

Payment  was  made  to  Mrs.  Doris  Landerkin  on  August  17,  1943  (T. 247387  B.  of  August  1943). 


Vote  42     Amount  required  to  meet  loss  on  exchange 175,000  00 

Expenditures $    136,905  07 

Loss  on  exchange  on  Canada's  contribution,  of  920,640  Swiss  francs,  to  the  League  of  Nations  for  -1943, 
amounted  to  $109,420.88. 

Payments  to  cover  loss  on  exchange  on  salaries  and  allowances  of  government  employees  in  the  United 
States,  where  the  Canadian  dollar  is  depreciated  by  more  than  ten  per  cent  (P.C.  8/608  of  March  24,  1938), 
amounted  to  $10,009.31.  An  amount  of  $17,316  was  spent  to  cover  difference  occasioned  by  the  purchasing  of 
roubles  at  12  to  the  U.S.  dollar  and  the  selling  of  such  roubles  to  officers  of  the  Legation  in  the  U5.S.R.  at 
25  roubles  to  the  U.S.  dollar.    (P.C.  23/11742  of  December  30,  1942). 


CANADA'S  CONTRIBUTIONS  TO  MAINTENANCE  OF  EXTERNAL  ORGANIZATIONS 

Vote  43     Expenses  of  the  League  of  Nations  for  1943,  including  Secretariat,  International 

Labour  Organization  and  Permanent  Court  of  International  Justice 125,700  00 

Expenditures $    125,677  38 


Canada's  contribution  for  the  year  1943  was  920,640  Swiss  francs.    See  Vote  42  for  loss  on  exchange  in  this 
connection. 


Vole  44     Portion  of  Expenditure  of  the  Imperial  Economic  Committee 1,575  00 

Expenditures f         1,573  44 


Contribution  to  the  Imperial  Economic  Committee  was  £352. 


i 


DEPARTMENT   OF  EXTERNAL   AFFAIRS  C— 9 


Vote  45   (and  Vote  460  Supplementary  Estimates)   Portion  of  Expenses  of  International 

Wheat   Council    4^525  00 

Expenditures *         3,330  00 


By  arrangement  between  the  Governments  of  Argentina,  Australia,  the  United)  Kingdom,  the  United  States 
and  Canada,  an  International  Wheat  Council  was  set  up  to  deal  with  the  marketing  of  wheat.  Under  the 
terms  of  agreement,  each  Government  undertook  to  pay  one-fifth  of  the  expenses  incurred  by  the  Council. 


Vote  420     Portion  of  expenses  of  the  Intergovernmental  Committee  on  Refugees 5,789  00 

Expenditures $         5,788  65 


Canada's  contribution  was  £1,295. 


¥ 


PENSIONS  AND  OTHER  BENEFITS 
Annuity  to  the  Honourable  Philippe  Roy,  Appropriation  Act  No.  4,  c.  54,  1938 $         4,999  92 


INTERNATIONAL  JOINT  COMMISSION 
Salaries  and  expenses  of  the  Commission,  c.  28,  1911 $      32,592  28 


As  of  March  31,  1944,  salaries  were  paid  to  2  commissioners  and  3  employees.  The  following  were 
receiving  salaries  at  an  annual  rate  of  $2,400  or  over  on  that  date:  Hon.  Charles  Stewart,  chairman,  $7,500;  Hon. 
J.  E.  Perrault,  commissioner,  $7,500;  L.  J.  Burpee,  secretary,  $4,620.  Travelling  expenses  in  excess  of  $300  were 
paid  to:  L.  J.  Burpee,  $844.80;  J.  L.  Montgomery,  $592.06;  Hon.  J.  E.  Perrault,  $66950;  Hon.  Gharles  Stewart, 
$865.48;  E.  M.  Sutherland,  $503.26. 

The  Department  of  Public  Works  was  paid  $3,972.96  for  rent  of  offices  and  $140.14  for  telephone  services. 
Expenditure  for  reporting  hearings  was  $350.65. 


GENERAL 
Transfer  from  Vote  67,  Unforeseen  Expenses  (Department  of  Finance) $  195  25 


Expenditures  were  as  follows:  Scrim's  Florist  for  floral  tribute  for  the  late  F.  E.  H.  Groenman,  the 
Netherlands  Minister  to  Camada  who  died  in  Ottawa,  in  July,  1943,  $75;  Henry  Birks  &  Sons,  Ltd.,  for  1 
child's  set  for  presentation  on  behalf  of  the  Dominion  Government  on  the  occasion  of  the  christening  of  HJEI.H. 
Princess  Margriet  Francesca  of  the  Netherlands,  $92.50;  J.  H.  Small  &  Sons,  Washington,  floral  tributes  for  the 
late  Daniel  Roper,  former  United  States  Minister  to  Canada,  $27.75. 


19059— 7i 


C— 10 


PUBLIC  ACCOUNTS:  PART  U 


WAR 
War   Allotments    and   Expenditures 


See 
Page 


C-ll|De  part  mental  Administration  and 
Passport  Office 

C-11  Representation  Abroad 

C-lllCanada-United  States  Permanent  Joint 
Board  on  Defence 

C-1 1  Consular  Services 

C-12  Evacuation  of  Staff  from  Abroad 

C-12  Evacuation  of  Offices  Abroad 


C-12^Canadian  Section  of  the  Joint  Econ- 
omic Committee 

C-12  Expenses  in  connection  with  the 
Evacuation  of  Japanese  Nationals 
from  Canada 

C-12iTo  provide  for  payment  of  claims  of 
Government  employees  who  were 
stationed  at  poste  abroad  and  who 
were  compelled  to  leave  behind  all 
or  part  of  their  belongings  when  they 
left  their  posts  in  1939  and  1940 

C-12JFood  Requirements  Committee — 

Administration 

C-13  Construction  of  Building  to  be  used 
as  Legation  offices  and  residence  for 
Ambassador  and  staff  at  Chungking, 
China 

G-13  To  provide  for  payment  of  $10,000 
(U.S.  funds)  towards  the  expenses 
of  the  United  Nations  Interim  Com- 
mission on  Food  and  Agriculture. . . 

C-13  Payment  of  Legal  fees  in  connection 
with  the  purchase  of  the  Booth  pro- 
perty   

C-13  United  Nations  Relief  and  Rehabilita- 
tion Administration 

C-13  To  provide  for  pajment  to  H.  E.  J. 
Huke  for  injuries  received  as  a  result 
of  being  struck  by  a  motor  vehicle, 
the  property  of  the  Crown 

NON-CUHKENT 

Expenses  in  connection  with  the  visit 
of  the  Right  Hon.  Winston  Churchill, 
1941-42 


Establishment  of  new  offices  abroad 

Repatriating    members    of    crews    of 
French  vessels 


Transportation  and  expenses  of  Cana- 
dian Delegation  to  London,  England . 

Visit  of  the  Hon.  J.  G.  Gardiner,  Minis- 
ter of  Agriculture  and  National  War 
Services,  and  party  to  London,  Eng- 
land   

Ejroenses  of  Ottawa  Air  Training  Con- 
ference  

To  provide  for  the  purchase  of  the 
Booth  property,  Charlotte  Street, 
Ottawa,  in  conformity  with  terms  of 
P.C.  10012,  November  3,  1942 


Allotments 
1943-44 

Refunds  to 
Previous  Years' 
Expenditures   War  Expenditures 
1943-44                 in  1943-44 

Total 
Expenditures 
to  date 

317,800  00 
94,275  00 

314,849  64 
77,184  48 

1,497  99 

1,159  37 

897  49 

25,666  49 

4,038  76 

1,012,090  0 
267,645  4 

8,005  0 

2,250  00 

2,000  00 
2,500  00 

9  80 

13,250  7 
11,162  5 

30,000  00 

90,181  1 

6,325  00 


10,000  00 


3,864  16 


963  05 


14,525  00  12,724  41 

3,500  00  8,050  22 

127,500  00  127,500  00 

11,100  00  11,100  00 

914  05  914  05 

55,500  00  55,500  00 

2,937  27  2,937  27 


45,738  62 


30,000  00       1,766  90 


$   681,126  32  $   639,808  62  $    79,787  17  $  1,776,248  10 


DEPARTMENT   OF  EXTERNAL    AFFAIRS  Gr-ll 

AUotment:   Departmental  Administration   and  Passport  Office 317,800  00 

Expenditures 9    314,849  64 

As  of  March  31,  1944,  there  were  117  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets) :  H.  F.  Angus,  $6,300;  J.  M.  S.  Careless,  $2,520;  R.  Chaput,  $2,520;  J.  L.  DelLsle, 
$2,520;  *J.  J.  Deutsch,  $4,000;  G.  P.  Glazebrook,  $5,000;  J.  W.  Holmes,- $2,520;  R.  A.  MacDougall,  $5,000; 
R.  A.  Mackay,  $6,300;  L.  Malania,  $2,520;  W.  D.  Matthews,  $5,000;  C.  L.  Miles,  $2,400;  R.  G.  Riddell,  $3,240; 
G.  Smith,  $4,000;  F.  H.  Soward,  $6,000;  J.  M.  Willis,  $6,000  (Aug.  16). 

*  Received  additional  compensation — see  following  list. 

As  of  March  31,  1944,  there  were  9  employees  receiving  war  duties  supplements.  The  following  employee 
•'hose  salary  is  detailed  above  was  being  paid  a  war  duties  supplement:  J.  J.  Deutsch,  $400. 

Travelling  expenses  amounted  to  $22,092.01,  and  the  following  received  $300  or  over:  Rt.  Hon.  W.  L. 
Mackenzie  King,  $435.87;  H.  F.  Angus,  $1,004.61;  G.  Bouchard,  $526.89;  J.  A.  Chapdelaine,  $435.12;  B.  Claxton, 
$617.53;  J.  J.  Deutsch,  $1,434.61;  H.  F.  Feaver,  $405.70;  T.  W.  Grindley,  $319.47;  J.  E.  Handy,  $358.83; 
G.  Ignatieff,  $380.55;  J.  S.  Macdonald.  $361.78;  W.  A.  Mackintosh,  $583.41;  I.  S.  McArthur,  $1,169.70;  H.  B. 
McKinnon,  $548.38;  E.  H.  Norman,  $1,258.41;  G.  R.  Paterson,  $429.69;  L.  B.  Pearson,  $482.56;  L.  B.  Pett, 
$371.52;  S.  F.  Rae,  $1,084.42;  E.  Reid.  $389.90;  A.  Rive,  $810.83;  N.  A.  Robertson,  $377.57;  T.  A.  Stone, 
$1,336.92;  W.  A.  Turnbull,  $685.37;  M.  E.  Unger,  $343.07;  C.  Vaillancourt,  $423.54. 

Rental  and  other  charges  on  teletype  machines,  including  Canadian  Press  News  Service  amoun-ted  to 
$15,385.52;  printing,  stationery  and  supplies,  $15,524.47;  telephones  and  telegrams,  $39,549.54. 


Allotment:    Representation   Abroad 94,275   00 

Expenditures $       77,184  48 


.\3  at  March  31,  1944,  there  were  12  employoes  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over  on  that  date  or  at  date  of  separation  (shown  in  brackets) : 
Washington,  D.C.,  G.  L.  Magann,  $6,000,  allowance,  $2,850;  London,  England,  Morley  Scott,  $4,500,  allowance, 
$2,025;  D.  M.  Johnson,  $3,800,  allowance,  $1,350  (Oct.  8). 

An  amount  of  $67,194.45,  including  $23,291.51  for  salaries  and  allowances,  was  expended  in  Qonnection  with 
the  Washington,  D.C.,  office.  Travelling  expenses  amounted  to  $1,611.62,  including  $661.13  for  L.  B.  Pearson. 
O'ther  expenditures  were  as  follows:  printina;  and  stationery,  $2,471.49;  rent  of  offices,  $16,650;  telegrams  and 
telephones,  $18,263.55;  office  maintenance,  $2,379.48;  sundry  items,  $2,526.79. 

An  amount  of  $4,939.77  was  expended  for  salaries  and  allowances  for  staff  of  the  High  Commissioner's 
Office  in  London.  England, 

The  sum  of  $999.72  was  paid  to  H.  Laureys,  High  Commissioner  for  Canada  in  the  Union  of  South  Africa, 
his  SFpecial  allowance  while  attending  parliamentary  sessions  in  Cape  Town  (paid  from  Vote  37),  being  supple- 
mented by  a  war  allowance  at  the  rate  of  $250  per  month. 

An  ex  gratia  payment  of  $2,235  (£500)  was  made  to  Mrs.  F.  J.  Fuller  whoso  husband  Was  murdorrd  by  a 
Canadian  soldier. 

An  amount  of  $1,227.35  (£274.11.6)  was  paid  to  the  Finance  Officer,  His  Majesty's  Foreign  Office,  London, 
England,  being  an  adjustment  to  cover  rent  of  the  Canadian  Legation  and  Consulate  in  Paris  for  the  period 
to  July  1,  1940. 

The  expenditures  inchide  travelling  expenses  amounting  to  $334.80  for  Brigadier  O.  M.  M.  Kay  which  are 
to  be  refunded  by  the  Department  of  National  Defence. 


Allotment :  Canada-United  States  Permanent  Joint  Board  on  Defence 2,250  00 

Expenditures 9         1,497  99 


Travelling  and  delegation  expenses  of  the  members  of  the  Canadian  Section  of  the  Board  were  paid  to 
the  following:  Colonel  O.  M.  Biggar,  chairman,  $536.82  and  H.  L.  Keenleyside,  secretary,  $833.53. 


Allotment:   Consular  Services 2,000  00 

Expenditures $         1,159  37 


Expenditures  were  for  rent,  fuel,  cables,  printing  and  stationer^',  etc.,  for  the  office  of  Lieut.  Ffolkes 
femmett.  Acting  Consul  and  Naval  Liaison  Officer  in  St.  Pierre  and  Miquelon,  who  was  paid  by  the  Department 
)f  National  Defence. 


C— 12  PUBLIC  ACCOUNTS:  PART  11 

Allotment;   Evacuation  of  Staff  from  Abroad 2,500  00 

Expenditures $  897  49 


Paymenta  were  made  as  follows:  J.  Desy  and  family,  $376.29;  Finance  Officer,  His  Majesty's  Foreign  Office, 
London,  expenses  for  removal  of  P.  Dupuy's  car  from  Lisbon,  $370.40;  Suzanne  A.  Beullac,  $118.99;  Robina  G. 
Martin,  $18.20;  Department  of  Mines  and  Resources  re  repatriation  of  Canadian  Nationals  from  the  Far  East, 
$13.61. 


Allotment.  Evacuation  of  Offices  Abroad 30,000  00 

Expenditures f      25,666  49 


Expenditures  were  for  rent  and  upkeep  of  quarters  in  the  country,  which  were  maintained  in  view  of  the 
possible  necessity  of  evacuating  the  office  from  London;  and  rent  and  upkeep  of  suitable  alternative  office 
accommodation  in  London  in  case  Canada  House  should  be  made  uninhabitable  by  bombing;  rent  of  air  raid 
shelter,  supplies,  etc. 


Allotment:   Canadian  Section  of  the  Joint  Ek;onomic  Committee 6,325   00 

Expenditures $         3,864  16 


Expenditures  were:  salaries,  $1,202.57;  travelling  expenses  of  members  of  the  Canadian  section,  $2,535.45; 
sundries,  stationery,  telegrams,  $126.14. 


Allotment:  Expenses  in  connection  with  the  Evacuation  of  Japanese  Nationals  from  Canada         10,000  00 
Expenditures $  963   05 


Expenditures  were:  travel,  $155.02;  meals  for  Japanese  repatriates  at  Immigration  Hall,  Winnipeg,  $168.90; 
transportation  of  Japanese  $97.90 ;  services  rendered  by  the  Western  Trust  Company,  $475 ;  and  sundry,  $66.23. 


Allotment:  To  provide  for  payment  of  claims  of  Government  employees  who  were  stationed 
at  posts  abroad  who  were  compelled  to  leave  behind  all  or  part  of  their 
belongings    when    they    left    their    posts    in    1939    and    1940    (P.C.    6/1450, 

February  24,  1942)    14,525  00 

Expenditures $       12,724  41 


Payments  as  interim  compensation  pending  final  setitlement  of  claims  for  property  and  effects  lost  or 
abandoned  on  enemy  occupation  of  France  and  Belgium  in  May  and  June,  1940,  were  made  as  follows: 
Major  General  G.  P.  Vanier,  $913.53;  K.  P.  Kirkwood,  $376.35;  P.  Dupuy,  $564;  J.  Desy,  $1,117.69;  P.  E. 
Renaud,  $2,031.84;  Suzanne  A.  Beullac,  $212.95;  D.  C.  U.  Simson,  $740;  L.  Chopin,  $30.  An  amount  of  $295.67 
was  paid  to  the  Department  of  Mines  and  Resources  (Immigration  Branch)  being  personal  charges  paid  on 
behalf  of  J.  Desy  and  P.  E.  Renaud  by  that  Department  through  the  United  States  Representatives  in 
Brussels  and  The  Hague. 

The  amount  of  $3,473.20  was  paid  to  A.  Rive,  and  $2,814.18  to  H.  H.  Wrong,  wjio  were  formerly  stationed 
at  Geneva,  Switzerland,  as  interim  compensation  for  property  and  effects  abandoned  on  the  Italian  declaration 
of  war  in  June,  1940. 


Allotment:  Food  Requirements  Committee — Administration  (P.C.  9692,  October  22,  1942)  3,500  00 

Expenditures %         3,050  22 


Expenditures  were:  salaries  and  bonus,  $1,233.82  and  printing  and  stationery,  $1,816.40. 


DEPARTMENT  OF  EXTERNAL   AFFAIRS  C— 13 

Uotment:    Construction    of    building   to   be    used    as    Legation    offices    and    residence    for 
Ambassador  and  staff  at  Chungking,  China   (P.C.  4389  of  May  28,  1943,  P.C. 

8531  of  November  4,  1943,  and  P.C.  16/2200  of  March  28,  1944) 127,500  00 

Expenditures $     127,500  00 


The  sum  of  $127,462.15  (£28,515)  was  sent  to  Major  General  Victor  W.  Odium  at  Oiiungking  for  tlie 
construction  of  a  building  to  be  used  as  the  Legation  residence  and  offices.  The  sum  of  $37.85  was  expended 
for  cables.    The  building  was  not  completed,  nor  were  any  vouchers  received  to  the  close  of  the  fiscal  year. 


Allotment:  To  provide  for  payment  of  $10,000   (U.S.  Funds)   toward  the  expenses  of  the 

United  Nations  Interim  Commission  on  Food  and  Agriculture 11,100  00 

Expenditures f       11,100  00 


The  above  allotment  was  authorized  by  Treasury  Board  Minute  T. 24722  B.  July  29,  1943,  and  payment  to 
the  United  Nations  Commission  on  Food  and  Agriculture  was  made  in  August. 


Allotment:  Payment  of  legal  fees  in  connection  with  the  Booth  property  (P.C.  27/6181  of 

August    4,    1943) 914  05 

Expenditures $  914  05 


An  amount  of  $764.05  was  paid  to  Messrs.  Gauvreau  and  Burrows,  Barristers,  for  services  rendered  in  con- 
nection with  the  sale  of  the  Booth  property,  and  $150  was  paid  to  Messrs.  Farley  and  Cassels  for  preparing  a 
survey  of  the  property. 


Allotment :   United  Nations  Relief  and  Rehabilitation  Administration .  .  ; 55,500  00 

Expenditures $       55,500  00 


By  P.C.  16/2444,  April  5,  1944,  an  amount  of  $55,500  was  authorized  for  the  purpose  of  making  a  payment 
of  $50,000  (U.S.  funds)  on  account  of  Canada's  contribution  to  the  United  Nations  Relief  and  Rehabilitation 
Administration. 


Allotment:  To  provide  for  payment  to  H.  E.  J.  Huke  for  injuries  received  as  a  result  of 
being  struck   by  a  motor  vehicle,  the  property  of  the  Crown    (P.C.  25/9868, 

December   29,   1943) 2,937  27 

Expenditures $         2,937  27 


The  above  payment  was  made  in  January. 


Accounts  Receivable 

„  Amount 

rertammg  to:  

Fiscal  year  1943-44 46  44 

Previous  years — Collectable   5,584  77 

— Uncollectable   nil 

Total   $  5,631  21 


C— 14  PUBLIC  ACCOUNTS:  PART  II 

OPEN  ACCOUNTS 

[10]    Deposit  and  Trust  Accounts 


Miscellaneovs — 
Empress  of  Ireland  Relief  Fund 


Cr.  Balance 
Apr.  1, 1943 

Receipts 
$       3,196  87 

Disbursements 

Cr.  Balance 
Mar.  31, 1944 

..$         865  29 

$       4,062  16 

This  fund  was  raised  by  subscription  in  Great  Britain  following  the  sinking  of  the  Empress  of  Ireland  in 
1914.  Receipts  are  deposits  to  the  credit  of  the  Receiver  General  of  Canada  in  the  Bank  of  Montreal,  London, 
England,  by  the  Public  Trustee  of  the  fund.  These  deposits  are  credited  to  this  account,  and  the  Department 
of  External  Affairs,  the  agent  in  Canada  for  the  Trustee,  makes  disbursements  to  beneficiaries  both  here  and 
in  the  United  States. 


[13]    Sundry  Suspense 

Cr.  Balance 
Apr.  1, 1943 

25,000  00 

Accounts 

Receipts 
267  40 

Disbursements 

Cr.  Balance 
Mar.  31, 1944 

25,000  00 
19  03 

3 — Suspense  . . . 

248  37 

$     25,000  00 

$         267  40 

$     25,019  03 

$         248  37 

A    The  amount  of  $25,000  was  transferred  during  the  year  to  Revenue  and  is  reported  in  that  section  hereof. 
B     Receipts  which  cannot  immediately  be  allocated  are  credited  to  this  account  pending  further  advice.    The 
closing  balance  represents  items  that  have  not  been  cleared. 


1943-44 
PUBLIC  ACCOUNTS 


PART  II 
CC 


DEPARTMENT  OF  FINANCE 


Details  of 
REVENUES  AND  EXPENDITURES 


Details  of 
OPEN  ACCOUNTS 


19059—8 


CC— 2 


PUBLIC  ACCOUNTS:  PART  It 


DEPARTMENT  OF  FINANCE 


GENERAL  SUMMARY 
BY  DOMINION  BALANCE  SHEET  ACCOUNTS 

Revenues  and  Expenditures 


Expenditures — 

[8bl  Consolidated  Deficit  Account: 

Ordinary  409,882,072  64 

War   128,460,804  19 

Write-down    of    Active    Assets    to 

Consolidated  Deficit  Account 4,592  00 

Other  Charges   25,000,000  00 

$563,347,468  83 


Revenues — 

[8b]  Consolidated  Deficit  Account; 

Ordinary  64^16,167  00 

Special  Receipts 3,620^73  54 

Non-Active  Accounts    1,000,000  00 


S  69,436,540  54 


Receipts  and  Disbursements — Open  Accounts 


[1]  Cash 

(a)  In  Current  Deposits Cr. 

(b)  In  Special  Deposits 

[2]  Departmental    Working    Capital 

Advances    ; . 

[3]  Loans  and  Advances 
(fa)  To  Foreign  Exchange  Control 
Board 

(c)  To  Sundry  Government 

Agencies   

(d)  To    Provincial   and   Municipal 

Governments Cr. 

(c)  To  United  Kingdom  and  Other 

Governments Cr. 

(/)  Miscellaneous    Cr. 

[4]  Investments 

(c)  Canadian    Farm    Loan    Board 

Capital  Stock  Cr. 

(d)  Miscellaneous  

[6]  Deferred  Charges  —  Unamortized 

Discounts  and  Commissions  on 

Loans 

[7]  Sundry  Suspense  Accounts 


73,822,443  94 
153,238  31 

265,520  63 


185,000,000  00 

12,020,374  04 

434,547  61 

33,309,305  45 
532,302  28 


5,004,592  00 
150,409,506  11 


6,702,142  89 
133,813,816  31 


$375,261,407  11 


[91  Floating  Debt 
(a)  Matured  Funded  Debt  Out- 
standing     Dr. 

(c)  Interest  Due  and  Outstanding 
(rf)  Outstanding     Cheques     and 

Warrants    Dr. 

[10]  Deposit  and  Trust  Accounts 
(fa)  Bank  Circulation  Redemption 

Fund    Dr. 

(c)  Miscellaneous   

[11]  Insurance,  Pension  and  Guaranty 
Accounts 
(fa)  Insurance  and  Guaranty  Funds 
(c)  Pension  and  Retirement  Funds 

[12]  Deferred  Credits  

[13]  Sundry  Suspense  Accounts 

[15]  Reserves  for  Certain  Contingent 

Liabilities 

(o)  Reserve  for  losses  on  Wheat 

Marketing  Guarantees.  .Dr. 

(fa)  Reserve    for    possible    losses 

on  ultimate  realization   of 

active  assets 

[16]  Funded  Debt  Unmatured 

(a)  Payable  in  Canada 

(fa)  Payable  in  New  York Dr. 

(c)  Payable  in  London Dr. 


219,906  87 
4,409,111  93 

22,379,029  37 


743,273  67 
202,965,158  50 


6,034,997  27 

5,255,882  38 

9,686,321  63 

99,456  87 


2,970,769  57 


25,000,000  00 

2,902,338,755  62 

106,000,000  00 

319,970  59 


$3,023,156,734  13 


Note.  —Where  there  have  been  both  receipts  and  disbursements  affecting  the  above  aceount.s.  the  net  amount  only 
is  shown.    For  details  see  page  CC — 52. 


r 


DEPARTMENT   OF   FINANCE  CC— 3 


GENERAL  COMMENTS 

There  are  eight  appendices  to  this  report  as  follows: — 

No.  1  Return  on  Investments,  page  CC — 66. 

No.  2  Interest  on  Public  Debt,  page  CC— 68. 

No.  3  Servicing  of  Public  Debt,  page  CC— 72. 

No.  4  Loan  Flotation  Charges,  page  CC — 73. 

No.  6  Subsidy  Accounts,  page  CC — 75. 

No.  6  Government-owned  Companies,  page  CC — 79. 

No.  7  Federal  District  Commission,  page  CC — ^93. 

No.  8  National  Battlefields  Commission,  page  CC — 97. 


REVENUES 

Comparative  Summary 

Ordinary  Revenue—  1943^4  1942-43 
Tax  Revenue: 

A    Chartered  Banks— Note  Circulation  Tax 457,639  00  664,653  63 

B    Insurance  Companies— Tax  on  Net  Premiums 6,480,701  55  10,893,465  15 

Non-Tax  Revenue: 

C    Return    on   Investments 46,931,06188  36,307,955  05 

D    Bullion  and   Coinage 8,731,929  67  5,883,514  58 

E    Privileges,  Licences  and  Permits 2,875  59 

F    Proceeds  from  Sales 3,965  50  4,804  64 

G    Services  and  Service  Fees 45,821  37  90,717  36 

H    Premium,  Discount  and  Exchange 2,143,145  36  394,879  94 

I      Refunds  of  Expenditure 13,426  55  8,125  01 

J     Miscellaneous    8,476  12  111,972  35 


Total  Ordinary   64,816,167  00           54,362,963  30 

Special  Receipts — • 

K    Refunds  of  Previous  Years'  Special  Expenditures 1,550  67 

L    Refunds  of  Previous  Years' War  Expenditures 3,557  08                   2,713  95 

M   Miscellaneous  War  Revenues 427,600  30 

N    War  Donations    216,280  92                274,771  17 

O    Non-War  Donations  615  00 

P    Special  Donations  for  the  Relief  of  those  in  distress 1,431  40 

Q    Canadian  Wheat  Board— Reduction  in  Reserve  Account 2,970,769  57             6.660,143  33 

Non-Active — 

R    Canadian  Pacific  Railway  under  Relief  Acts 1,000,000  00 


Grand  Total   S  69,436,540  54        $  61,302,023  15 


Details 

Ordinary  Revenue — 

A    Chartered  Banks — Note  Circulation  Tax 457,639  00 

The  Chartered  Banks  Note  Circulation  Tax  ie  collected  under  the  authority  of  Part  I  of 
the  Special  War  Revenue  Act,  c.  179,  RS.  and  amendments,  at  the  rate  of  one-fourth^of 
one  per  cent  upon  the  average  quarterly  amount  of  the  notes  in  circulation  of  each  bank 
less  adjustment  for  notes  in  circulation  outside  of  Canada. 
19059— 8i 


CC — 4  PUBLIC  ACCOUNTS:   PART  II  \ 

B    Insurance  Companies— Tax  on  Net  Premiums 6,480,701  55 

Part  III  of  the  Special  War  Revenue  Act,  c.  179,  R.S.,  as  amended,  levies  a  tax  on  net 
insurance  premiums  received  by  companies  authorized  under  the  laws  of  the  Dominion  or 
any  Province  thereof  of  (a)  2  per  cent  on  net  premiums  of  companies,  other  than  a  mutual  '  ' 
company,  not  carrying  on  the  business  of  life  insurance,  an  exchange,  or  an  association  of 
persons  formed  on  the  plan  known  as  Lloyds;  (b)  3  per  cent  on  net  premiums  received 
by  every  association  of  persons  formed  on  the  plan  known  as  Lloyds,  and  every  mutual 
company  not  carrying  on  the  business  of  life  insurance  and  not  carrying  on  business  on 
the  premium  deposit  plan;  (c)  4  per  cent  upon  net  premiums  received  by  every  mutual 
company  carrying  on  insurance  business  on  the  premium  deposit  plan  and  by  every  ex- 
change. The  tax  does  not  apply  to  marine  insurance.  Under  the  same  authority,  a  tax 
of  10  per  cent  is  levied  on  net  premiums  paid  by  any  resident  of  Canada  for  insurance  on 
property  with  companies  not  authorized  under  the  laws  of  the  Dominion  or  any  Province 
thereof.  For  the  fiscal  year  1943-44,  taxes  on  premiums  of  licensed  companies  amounted 
to  $6,467,076.14,  and  taxes  on  unauthorized  insurance  to  $13,625.41. 

C    Return  on  Investments:  For  details  see  appendix  No.  1  to  this  section,  page  CC— 66 46,931,061  88 

D  Bullion  and  Coinage :  Dominion  of  Canada  Assay  Office— gain  in  operations,  $4,707.18,  hand- 
ling charges,  $17,398.92.  Royal  Canadian  Mint— charges  for  refining  gold,  $133,924.67; 
handling  charges,  $1,174,218.98;  gain  in  refining  gold,  $39,778.46;  net  gain  on  silver  accounts', 
$5,450,042.85;  gain  on  bronze  and  tombac  coinage,  $1,844,914.86;  gain  on  steel  coinage, 

^6'^43-75    8,731,929  67 

P    Proceeds  from  Sales:  salvaged  material,  $1,206.90;  publications,  $2,424.28;  sundry,  $334.32 3,965  50 

G  Services  and  Service  Fees:  Royal  Canadian  Mint,  assays,  etc.,  $9,874.75;  Bank  Act  fees, 
$1,644.75;  repayment  by  the  chartered  banks  of  bank  inspection  expenses  for  the  calendar 

year  1943,  $24,446.21 ;  bond  transfer  fees,  $9,855.66 45,821  37 

H    Premium.  Discount  and  Exchange:  For  details  see  Sundry  Suspense  Accounts  on  page  CC— 62.       2,143,145  36 

I     Refunds  of  Previous  Years'  Expenditures ! 13  426  55 

J     Miscellaneous:  Conscience  money,  $819.36;  confiscated  money,  $3,970.78;  fines  and  forfeitures 

$2,681.30;  sundry,  $1,004.68 ; 8 476  12 

Total  Ordinary    64,816,167  00 

Special  Receipts — 

K    Refunds  of  Previous  Years'  Special  Expenditures 1,550  67 

L    Refunds  of  Previous  Years'  War  Expenditures 3  557  08 

M  Miscellaneous  War  Revenues:  Wartime  Prices  and  Trade  Board— licence  fees,  $9,045.08;  fines 
for  violations  of  price  ceiling  regulations,  $280,979.46,  Wool  Administrator,  surplus  for 
period  April  9,  1940  to  October  31,  1941,  including  $865.02  interest,  $99,015.23;  National 
Housing  Administration— House  Conversion  Program,  $27,308.80,  including  rentals  of 
$27,149.80;    Wartime    Salvage    Limited,    net    profit    for    fiscal    year    1943-44,    $10,993.18; 

sundry,  $258.54   •. '         427  600  30 

N    War  Donations 216  280  92 

O     Non-War   Donations    gl5  qq 

Q    Canadian  Wheat  Board— Reduction  in  Reserve  Account 2,970,769  57 

Reduction  consequent  upon  an  improvement  in  the  balance  sheet  position  of  the  Cana- 
dian Wheat  Board  based  on  calculations  as  at  July  31,  1943,  over  calculations  made  as  at 
July  31,  1942  (see  Reserves  for  certain  contingent  Liabilities,  page  CC— 64). 

Non-Active — 

R    Canadian  Pacific  Railway  under  Relief  Acts 1,000,000  00 

Repayment  of  loan  made  under  Relief  Act,  c.  36,  1932. 

Grand  Total   $  69,436,540  54 


Certified  correct. 


W.  C.  CLARK, 

Deputy  Minister  of'  Finance. 


DEPARTMENT   OP   FINANCE  CC-5 

APPROPRIATIONS  AND  EXPENDITURES 

Comparative  Summary 

1943-14  1943-44  1942-43  1942-43 

Appropriations         Expenditures         Appropriations         Expenditures 

Annual  Appropriation  Acts 7^66,680  04  6,773,172  73  8,298,245  48  6,316,286  33 

Continuing  Statutory   Provisions 428,113,49191  428,113,49191  367,212,464  48         367,212,464  48 

435,380,171  95          434,886,664  64  375,510,709  96  373,528,750  81 

Allotted  from  the  War  Appropriation.       143,785,844  63*        128,460,804  19  117,827,342  64  84,662,777  39 
War   Appropriation    (United   Kingdom 

Financing)    Act,    1942 t  1,000,000,000  00  1,000,000,000  00 

$    579,166,016  58    $    563,347,468  83    $  1,493,338,052  60    1 1,458,191,528  20 

*  Includes  provision  of  $13,810,584.50  for  advances  to  government-owned  companies  and  $5,000  advance 
for  purchase  of  Victory  Loan  Bonds  to  be  sold  in  the  Northwest  Territories  and  Northern  Quebec — see 
pages  CC— 49,  50,  54. 

t  Details  of  expenditures  in  the  present  fiscal  year  under  authority  of  the  War  Appropriation  (United 
Nations  Mutual  Aid)  Act,  1943,  will  be  found  in  section  ZZ. 


See      No.  of 
Page      Vote  Services  Appropriations        Expenditures  Lapsed 

CC-  8     Stat.    Salary  of  Minister— Salaries  Act,  c.  182,  R.S. . .  10,000  GO  10,000  00 
CC-  8     Stat.     Motor    Car    Allowance    to    Minister — Appro- 
priation Act  No.  5,  c.  61,  1931 2,000  00  2,000  00 

CC-  8         46\  Departmental  Administration 543, 142  00  528,047  42  15,094  58 

421/ 

CC-  9         47     Bank  Inspection  (Inspector  Greneral  of  Banks' 

Office) 27,199  00  24,262  19  2,936  81 

CC-  9         48]   Royal  Canadian  Mint,  including  the  Dominion 

422[      of  Canada  Assay  Office 630,909  00  577,307  84  53,60116 

461 J 
CC-10     Stat.    Retirement    Benefits — Royal    Canadian    Mint 

Act,  c.  48,  1931 7,371  89  7,371  89 

1,S£0,621  89        1,148,989  34  71,682  66 

HOUSmO   BBANCH 

CC-10         49    Administration,    National    Housing    Act    and 

Home  Improvement  Loans 80,474  00  76,140  21  4,333  79 

CC-10     Stat.    Fees  for  making  loans  in  remote  localities — 

National  Housing  Act,  c.  49,  1938 3,706  78  3,706  78 

CC-11     Stat.    To    provide    for    tax    payments — National 

Housing  Act,  c.  49,  1938 37,63143  37,63143 

CC-11     Stat.    Home     Improvement     Loans — Losses — Home 

Improvement  Loans  Guarantee  Act,  c.  11, 

1937 56,873  22  55,873  22 

CC-11         50  *To  enable  the  Minister  of  Finance  to  guarantee 

lending  institutions   against   losses   in   con- 
nection with  conversion  of  existing  houses 

into  multiple  family  houses 100     100 

177,686  43  173,361  64  4,334  79 

OLD  AGE   PENSIONS    (INCLUDING   PENSIONS 
TO   THE   blind) 

CC-11         61     Old  Age  Pensions,  including  Pensions  to  the 

Blind,  Administration 42,605  00  34,764  16  7,760  84 

CC-12     Stat.    Payment  of  Dominion's  share  of  pensions — 

Old  Age  Pensions  Act,  c.  156,  R.S 30,377,467  87      30,377,467  87 

30,419,972  87      30,412,222  03  7,760  84 


CC— 6 


PUBLIC  ACCOUNTS:  PART  11 


See 
Page 

No.  of 
Vote 

CC-14 
CC-14 

521 

423/ 

53 

CC-14 

54 

CC-14 

462 

CC-14 

Stat. 

CC-15 

Stat. 

CC-15 

Stat. 

Services 


Appropriations        Expenditures 


Lapsed 


CC-15 


CC-15 
CC-15 


CC-15 
CC-15 


CC-16 


SUPERANNUATION   AND   RETIREMENT 
BENEFITS 

52\  Superannuation  and  Retirement  Acts,  Adminis- 
tration          110,380  00 

Government's     contribution     to     the     Super- 
annuation Fund 2,300,000  00 

To  provide  for  retiring  allowances  to  former 
employees    of    the    Department    of    Public 

Printing  and  Stationery 1 ,800  00 

To   provide  that  certain  ineligible  employees 
may  be  deemed  to  be  contributors  to  the 

Civil  Service  Superannuation  Fund 1  00 

Superannuation  Allowances — 

Civil  Service  Superannuation  and  Retirement 

Act,  c.  17,  R.S.,  1906 123,398  62 

Retirement  Allowances — 

Public  Service  Retirement  Act,  c.  67,  1920 .. .  144 ,  268  66 

Widows'  Annuities- 
Civil  Servants'  Widows'  Annuities  Act,  c.  74, 

1927 76,852  60 

Stat.    Gratuities  to  families  of  deceased  employees — 

Civil  Service  Act,  c.  22,  R.S 2,740  00 

2,759,440  88 

PUBLIC   DEBT   CHARGES    (CONSOLIDATED 
REVENUE   AND   AUDIT   ACT,    C.    27,    1931) 

Stat.     Interast  on  Pubhc  Debt 242, 68^ ,  180  44 

Stat.    Annual  Amortization  of  Bond  Discount,  Pre- 
miums and  Commissions 10,661 ,399  87 

Servicing  of  Public  Debt — 

Stat.         Redemption  and  transfer  of  Bonds 41 ,048  41 

55  Commission  for  payment  of  interest  on  public 
debt,  Services  of  Fiscal  Agents,  London, 
English  bill  stamps,  Registrars'  Fees,  etc.  .  182,700  00 

Stat.     Loan  Flotation  Charges 8,624,002  25 

262,190,830  97 


108,530  06 

1,849  94 

2,298,594  43 

1,405  57 

1 , 107  96 

692  04 

1  00 

123,398  62 

144,268  66 

76,852  60 

2,740  00 
2,755,492  S3 

3,948  65 

242,681,180  44 

10,661,399  87 

41,048  41 


131,388  13 

8,624,002  25 

262,139,019  10 


51,311  87 
61,311  87 


SUBSIDIES    AND   SPECIAL   COMPENSATION 
TO   PROVINCES 

Subsidies  to  Provinces 


CC-21  Stat.  Ontario ; 3, 155 

CC-21  Stat.  Quebec 2,866 

CC-21  Stat.  Nova  Scotia 705 

CC-21  Stat.  New  Brunswick 732 

CC-21  Stat.  Manitoba 1 ,717 

CC-21  Stat.  British  Columbia 1 ,003 

CC-21  Stat.  Prince  Edward  Island 381 

CC-21  Stat.  Alberta 1,794 

CC-21  Stat.  Saskatchewan 2,092 

14,449 

Special  Compensation  to  Provinces 

CC-21  463  *To  enable  the  Minister  of  Finance,  subject  to 
agreements,    to    guarantee    the    provincial 

liquor  revenues  of  the  provinces 

CC-21  Stat.  tTo  provide  for  compensation  to  provinces  in 
lieu  of  income  and  corporation  taxes  under 
the  Dominion-Provincial  Taxation  Agree- 
ment Act,  1942— 

Prince  Edward  Island 727 

Nova  Scotia 3,607 

New  Brunswick 4,049 

Quebec 22, 180 

Ontario 36,622 

Manitoba 5 ,665 

Saskatchewan 6 ,  296 

Alberta 3,758 

British  Columbia 12,526 

^  ^-u,-,  95,434 


,007  48 

3,155,007  48 

,589  88 

2,866,589  88 

,140  18 

705,140  18 

,385  76 

732,385  76 

,879  38 

1,717,879  38 

,439  86 

1,003,439  86 

,931  88 

381,931  88 

,810  20 

1,794,810  20 

,168  60 

2,092,168  60 

,353  22 

14,449,353  22 

1  00 


,527  58 

727,527  58 

,568  51 

3,607,568  51 

,239  95 

4,049,239  95 

,148  45 

22,180,148  45 

,658  83 

36,622,658  83 

,629  96 

5,665,629  96 

,756  40 

6,296,756  40 

,999  35 

3,758,999  35 

,332  90 

12,526,332  90 

,862  93 

95,434,861  93 

1  00 


1  00 


Pfiee 

No.  of 

Vai;e 

Vote 

lc-22 

56 

CC-22 

57 

CC-22 

58 

CC-22 

59 

CC-22 

60 

CC-22 

61 

CC-22 


CC-23 
CC-23 


62 


CC-22     Stat. 


Stat. 
Stat. 


Services 

MISCELLANEOUS   GRANTS    AND    CONTRIBUTIONS 

Canadian  General  Council  of  the  Boy  Scouts. . 

Dominion  Council  of  the  Girl  Guides 

Royal  Astronomical  Society 

Royal  Canadian  Academy  of  Arts 

Royal  Society  of  Canada 

To  provide  for  report  on  cultural  conditions  in 
Canada    (literature,   art,   drama,   education, 

etc.) 

Federal  District  Commission — 

Maintenance  and  improvement  of  f!;rounds 
adjoining  Government  buildings,  Ottawa, 
and  for  improvements  to  the  parkway 
system  under  the  control  of  the  Federal 

District  Commission 

Maintenance  of  parks,  parkways  and  plant, 
Ottawa  and  vicinity  under  control  of  the 
Federal  District  Commission,  c.  65,  1927, 

and  c.  26,  1928 

Corporation   of  the   City  of  Ottawa,   Ottawa 

Agreement  Act,  c.  43,  1943-44 

National  Battlefields  Commission,  c.  57,  1908, 
and  Amendments 


FINANCE 

CC— 7 

Appropriations 

Expenditures 

Lapsed 

9,000  00 
4,860  00 
1,620  00 
2,025  00 
4,500  00 

9,000  00 
4,860  00 
1,620  00 
2,025  00 
4,500  00 

2,500  00 


133,500  00 

200,000  00 

100,000  00 

75,000  00 
533,005  00 


2,500  00 


128,952  73 

200,000  00 
100,000  00 

75,000  00 

528,457  73 


4,547  27 


4,547  27 


CC-23 

CC-23 
CC-26 

CC-26 
CC-27 


63 

64 
65 

66 

67 


Tariff  Board,  including  the  Dominion  Trade 
and  Industry  Commission — Payments  may 
be  made  notwithstanding  anything  in  the 
Civil  Service  Act  or  Regulations 

To  provide  for  the  expenses  of  the  Comptroller 
of  the  Treasury's  Office 

Farmers'  Creditors  Arrangement  Act,  1934,  and 
Municipal  Improvements  Assistance  Act, 
1938,  Administration 

To   provide,   subject   to   the  ap- 

f)roval  of  the  Treasury  Board, 
or  salaries,  cost-of-living  bonus, 
re-classifications  and  increases.     100,000  00 
Less  transferred 4 ,  102  57 


Unforeseen  Expenses,  expenditure 
thereof  to  be  subject  to  the 
approval  of  the  Treasury 
Board,  and  a  detailed  state- 
ment to  be  laid  before  Parlia- 
ment within  fifteen  days  of  next 
session 

Less  transferred 


73,979  00 
2,792,925  00 

147,000  00 


95,897  43 


80,000  00 
238  39 


CC-27     Stat. 


Redemption  of  Previous  Years'  Cheques — Con- 
solidated Revenue  and  Audit  Act,  c.  27,  1931. 


79,761  61 

742  72 
3,190,305  76 


Total  Ordinary 410,375,579  95 

Total  War  (Details  on  page  CC-27) 129,970,260  13 


CC-51     Stat. 


CC-51     Stat. 


WRITE   DOWN   OF   ASSETS 

Cancellation  of  Canadian  Farm  Loan  Board 
Capital  Stock — Canadian  Farm  Loan  Act, 
c.  66,  R.S.  and  amendments 

OTHER  CHARGES 


4,592  00 


Provision  for  Reserve  Account — Active  Assets — 
Consolidated  Revenue  and  Audit  Act,  c.  21, 
1931 25,000,000  00 


51,830  13 
2,627,623  68 

118,901   19 


41,227  60 

742  72 
2,840,325  32 


25,000  000  00 


22,148  87 
165,301  32 

28,098  81 


95.897  43 


38,. 534  01 
349,980  44 


409,882,072  64  493,. 507  31 

128,460,804  19         1,509,455  94 


4,592  00 


Grand  Total $565,350,432  08    $563,347,468  83    $  2,002,963  25 


*  Complete  title  is  shown  in  following  details. 

t  Amounts  include  compensation  for  reduction  in  gasoline  tax  revenue. 


cc— « 


PUBLIC  ACCOUNTS:  PART  II 


Salary  of  Minister,  Hon.  J.  L.  Ilsley,  Salaries  Act,  c.  182,  R.S $       10,000  00 

Motor  Car  Allowance  to  Minister,  Appropriation  Act  No.  5,  c.  61,  1931 $         2,000  00 


Vote  46   (and  Vote  421,  Further  Supplementary  Estimates)      Departmental  Administration 

Estimates  Allotments  Expenditures 

A    Salaries    341,21100  341,21100  341,208  71 

B    Cost  of  Living  Bonus 55,981  00  55,981  00  54,738  18 

C    Printing  and  Stationery 22,200  00  22,200  00  19,287  19 

D    Express  on  Coin  and  Silver  Bullion  Shipments 105,000  00  105,000  00  98,369  73 

E    Travelling  Expenses  6,250  00  6,250  00  3,984  30 

F    Sundries    12,500  00  12,500  00  10,459  31 

$   543,142  00  $   543,142  00  $   528,047  42 


This  vote  was  provided  for  administrative  expenses  not  exclusively  related  to  any  branch  of  the  Department. 

As  of  March  31,  1944,  there  were  342  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date,  or  at  date  of 
separation  (shown  in  brackets). 


Salary 
rate 

Clark,  W.  C,  Deputy  Minister $  12,000  00 

Ronson,  W.  C,  Asst.  Deputy  Minister...  6,300  00 

Annia,  C.  A 3,420  00 

Avison,  T,  L 4,500  00 

*Bryce,  R.  B 4,200  00 

*CalIaghan,  W.  J 3,600  00 

♦Casselman,  R.  L 3,720  00 

*Eaton,  A.  K 4,500  00 

Eddington,  A 3,000  00 

Effemy,  G.  D 2,400  00 

Guthrie,  M.  M 2,400  00 

♦Hunter,  W.  E 4,140  00 

Knox,  F.  A 2,700  00 

*Lawson,  T 3,660  00 

*Lowe,  G.  E 3,000  00 

Macfarlane,  J.  G 5,700  00 

*  Received  additional  compensation — see  following  list, 


Salary 
rate 

Mackintosh,  W.  A 7,500  00 

McCallum,  H.  A 4,020  00 

McCavour,  G.  W 2,400  00 

McGougan,  G 3,000  00 

McLeod,  A.  N 2,400  00 

Otter,  J 2,400  00 

Plumptre,  A.  F.  W 6,000  00 

Purkiss,  E 2,400  00 

Richardson,  K.  F 3,240  00 

Sharp,  M.  W 4,500  00 

♦Smellie,  W 4,080  00 

Timlin,  M.  F.  (Sept.  16) 3,600  00 

♦Tolmie,  J.  R 3,900  00 

Urquhart,  M.  C 3,300  00 

Wickwire,  A.  L 4,080  00 


As  of  March  31,  1944,  there  were  9  employees  being  paid  war  duties  supplements,  whose  salaries  are 
detailed  above  (amounts  represent  annual  rates  paid  at  that  date) :  R.  B.  Bryce,  $1,000;  W.  J.  Callaghan,  $720; 
R.  L.  Casselman,  $720;  A.  K.  Eaton,  $1,000;  W.  E.  Hunter,  $660;  T.  Lawson,  $780;  G.  E.  Lowe,  $720; 
W.  Smellie,  $1,000;  J.  R.  Tolmie,  $1,480. 

C    This  amount  was  paid  to  the  King's  Printer. 

D  Payments  were  made  as  follows:  Canadian  National  Railways,  $29,405.70;  Canadian  Pacific  Express  Com- 
pany, $66,88650;  Bank  of  Canada,  $2,077.83. 

EF  Travelling  expenses  in  excess  of  $300  were  paid  to:  Hon.  J.  L.  Ilsley,  $889.89;  W.  C.  Clark,  $804.54;  A.  K. 
Eaton,  $518.19;  F.  A.  Knox,  $56850;  W.  A.  Mackintosh,  $689.41;  H.  B.  McKinnon,  $32157;  J.  J.  O'NeiU, 
$735.35. 

P.C.  24/6567  of  August  18,  1943,  authorized  payments  to  J.  J.  O'Neill  at  the  rate  of  $30  per  day,-  effective 
from  July  22,  1943,  for  special  duties  in  connection  with  the  examination  of  proposals  for  public  expenditure 
prepared  to  assist  in  providing  post-war  employment.    Payments,  as  at  March  31,  1944,  amounted  to  $2,970. 


DEPARTMENT   OF  FINANCE  CC— 9 


^ote  47      Bank    Inspection    (Inspector   General   of    Banks'    Office) 

Estimates 

Salaries    17,880  00 

Cost  of  Living  Bonus 419  00 

Rental    900  00 

Travelling  expenses    3,000  00 

Sundries    5,000  00 


Allotments 

Expenditures 

17,880  00 

17,880  00 

419  00 

418  68 

900  00 

900  00 

3,000  00 

2,101  58 

5,000  00 

2,961  93 

$     27,199  00        $     27,199  00        $     24,262  19 


This  vote  was  provided  for  the  expenses  of  examinations  and  enquiries  into  the  affairs  and  business  of  the 
chartered  banks  as  required  by  Section  56  of  tJic  Bank  Act,  c.  24,  1934,  and  Quebec  Savings  Banks  Act,  c.  14,  R.S. 
All  expenses  are  assessed  against  the  banks  in  the  proportion  which  the  assets  of  each  bears  to  the  total  assets 
of  all  and  the  repayments  credited  to  Revenue — Services  and  Service  Fees. 

As  of  March  31,  1944,  there  were  3  employees  paid  from  this  account.     The  following  was  receiving  a 
salary  at  an  annual  rate  of  $2,400  or  over,  on  that  date:  C.  E.  S.  Tompkins,  Inspector  General  of  Banks, 
$15,000. 
D    Travelling  expenses  in  excess  of  $300  were  paid  to:  C.  E.  S.  Tompkins,  $2,101.58. 


Vote   48     (and     (a)     Vote    461,     Supplementary     Estimates;     (6)     Vote     422,     Further     Supplementary 

Estimates)      Royal    Canadian    Mint,   including   Dominion    of  Canada    Assay    Office 

Estimates  Allotmrnts         Expenditures 

A    Salaries    414.875  60  414,875  60  387,155  35 

B     Cost  of  Living  Bonus  and  Other  Pay-list  Item? 51.199  95  51.199  95  42,500  95 

C     Retired    Allowances    4.333  45  4,333  45  1,82160 

D    Miscellaneous    3.037  00  4,172  24  3,691  05 

E    Equipment— Machinery  and  Repairs 67,717  00  64,717  00  56,247  61 

F    Power,  Light  and  Heat 12.505  00  12,505  00  11,748  28 

G    Supplies— Coining    17.900  00  38,400  00  38,119  90 

H    Supplies— Refining   and    Assaying .' 35.212  00  22,712  00  20,017  36 

I     Printing  and   Stationery ., 1 .342  00  2.842  00  2,656  81 

J     Freight,  Express,  Cartage,  etc 4,850  00  4,837  81  3,034  98 

K    Travelling  Expenses   100  00  112  19  112  19 

L    War  Risk  Insurance 10,000  00  10,20176  10,20176 

M   Contingent  Reserve    7,837  00 


$   630,909  00        $   630,909  00        $  577,307  84 


This  vote  was  provided  for  the  expenses  in  connection  with  the  operation  of  the  Royal  Canadian  Mint 
and  the  Dominion  of  Canada  Assay  Office  under  the  authority  of  the  Royal  Canadian  Mint  Act,  c.  48,  1981, 
including  the  minting  of  silver,  steel  and  bronze  coin  and  the  refining  and  assaying  of  gold  bullion. 

Of  the  above  expenditures,  those  for  the  Dominion  of  Canada  Assay  Office.  Vancouver,  totalled  $17,682.95 
consisting  of:  salaries,  $15,913.73;  cost  of  living  bonus,  $696.86;  miscellaneous,  $561.77;  equipment — machinery 
and  repairs,  $2.76;  refining  and  assaying,  $492.53;  printing  and  stationery,  $9.14;  freight,  express,  cartage,  etc., 
$6.16. 

As  of  March  31,  1944,  there  were  225  employees  being  paid  from  this  account.  The  following  were 
receiving  salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date: 
A.  Archambault,  $2,400;  P.  W.  Bond,  $3,600;  R.  J.  Edmunds,  $3,960;  C.  W.  Ellis,  $2,520;  A.  L.  Entwistle, 
$4,500;  H.  E.  Ewart,  $6,900;  J.  Fitzsimmons,  $2,400;  G.  N.  Ford,  $3,720;  W.  A.  Hawkey,  $3,000;  E.  A. 
Maginnes,  $2,400;  C.  J.  Morris,  $2,700;  F.  R.  Mulford,  $2,400;  E.  V.  Murray,  $2,940;  J.  G.  Perry,  $2,400;  T. 
Shingles,  $2,760;  V.  R,  Thirkell,  $2,700;  0.  C.  Toller,  $2,820;  A.  S.  Vince,  $2,700;  A.  P.  Williams,  $3,300. 

Overtime  payments  totalling  $26,065.22  were  also  charged  to  this  account,  and  the  following  individuals 
received  $500  or  more  during  the  fiscal  year:  R.  W.  Ervin,  $831.83;  T.  Bowman,  $838.94;  W.  F.  Brassington, 
$547.61;  F.  P.  Cashen,  $573.34;  W.  H.  Delaney,  $510.80;  T.  H.  Douglas,  $1,057.18;  C.  T.  Driscoll,  $635.36; 
G.  Kinross,  $830.14;  L.  Lafortune,  $875.98;  G.  H.  Lumm,  $1,169.60;  G.  R.  MacGregor,  $747.40;  L.  G.  Mansell, 
$807.80;  P.  T.  Mansell,  $1,522.04;  R.  L.  McArthur,  $694.52;  N.  S.  McGuirl,  $1,019.10;  A.  M.  Merritt,  $1,180.01; 
W.  C.  J.  Moran,  $645.40;  A.  Potvin,  $1,382.34;  G.  S.  Stoddart,  $706.99;  A.  J.  Tessier,  $736.34;  T.  J.  Lowden, 
$694.09;  T.  Shingles,  $542.95;  F.  F.  Milam,  $948.80;  C.  N.  Lambert,  $581.05;  J.  J.  Burke,  $540.80;  A.  J. 
Wisking,  $823.71;  G.  A.  Lapierre,  $530.44;  A.  O.  Filion,  $789.50;  H.  Lacelle,  $524.25;  S.  P.  McClelland, 
$835.65;  F.  W.  Yade  $771.91;  C.  Lefebvre.  $538.66;  G.  Lacasse,  $630.69. 


CC— 10  PUBLIC  ACCOUNTS:  PART  11 

As  of  March  31,  1944,  there  were  15  employees  receiving  war  duties  supplements. 

C  Retired  allowance  of  $1,821.60  was  paid  to  Joljn  Roe. 

E  This  includes  $41,858.70  paid  to  Ahearn  and  Soper  Ltd. 

F  Paid  to  Ottawa  Light,  Heat  and  Power  Company. 

G  Moi^an  Crucible  Company  Ltd.,  was  paid  $5,530.45. 

H  Nichols  Chemical  Co.  was  paid  $12,355.87. 

I  All  payments  made  to  King's  Printer. 


Retirement   Benefits — Royal   Canadian   Mint  Act,   c.   48,   1931    $         7,371   89 


Payments  to  former  employees  of  the  Royal  Mint  of  the  portions  of  their  retirement  benefits  referable 
to  their  services  in  the  Ottawa  Branch  of  the  Royal  Mint  were  as  follows:  J.  Burke,  $883.44;  F.  J.  Cletheroe, 
$1,050;  G.  V.  W.  Howard,  $1,657.44;  H.  S.  Low,  $1,104;  T.  H.  Mansell,  $1,140;  R.  G.  J.  Pearson,  $804.47; 
R  C.  Roe,  $960.  Refunds  by  the  British  Government  on  account  of  the  portion  of  the  benefits  for  the  year 
ended  March  31,  1944,  of  F.  J.  Cletheroe  and  T.  H.  Mansell,  referable  to  their  services  in  the  Royal  Mint 
and  amounting  to  $54.56,  and  $172.90,  respectively,  were  credited  to  the  appropriation  during  the  year. 


HOUSING  BRANCH 
Vote  49      Administration,   National   Housing    Act  and   Home   Improvement   Loans 


A  Salaries    

B  Cost  of  Living  Bonus  and  Other  Pay-list  Items. 

C  Printing  and  Stationery 

D  Travelling  Expenses   

E  Sundries  


This  vote  was  provided  for  the  expenses  of  administering  the  National  Housing  Act,  c.  49,  1938,  and  the 
Home  Improvement  Loans  Guarantee  Act,  c.  11,  1937,  including  the  supervision  of  loans,  guarantees  and  tax 
payments  made  thereunder. 

As  of  March  31,  1944,  there  were  49  employees  paid  from  this  account.     The  following  were  receiving 

salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  R.  Berrill,  $2,700; 

T.  D.  Berry,  $2,820;  *R.  W.  G.  Card,  $2,820;  J.  J.  Hyland,  $3,240;  H.  C.  Jarvis,  $2,520;  S.  L.  Livingston, 

$2,700;  F.  W.  NicoUs,  $5,700. 

*  R.  W.  G.  Card  received  a  war  duties  supplement  of  $300.  i 

C    All  payments  made  to  the  King's  Printer. 

D    The  following  received  travelling  expenses  in  excess  of  $300:  R.  W.  G.  Card,  $739.33;  F.  W.  Nicolls,  $2,993.81. 
Part  of  these  expenses  was  paid  from  the  War  Allotment. 


Estimates 

Allotments 
64,500  00 

Ex 

penditures 

64,500  00 

64,427  53 

3,974  00 

5,174  00 

5,092  25 

4,000  00 

4,000  00 

3,790  58 

5,000  00 

3,800  00 

1,446  23 

3,000  00 

3,000  00 

1,383  62 

$     80,474  00 

$     80,474  00 

s 

76,140  21 

Fees  for  making  loans  in  remote  localities — National  Housing  Act,  c.  49,  1938 $         3,706  78 


Section  4  {h)  of  the  Act  authorizes  the  Minister  of  Finance,  in  order  to  encourage  the  making  of  loans  in 
small  or  remote  communities,  to  enter  into  contracts  with  approved  lending  institutions  providing  for  the 
payment  by  the  Dominion  of  inspection  fees  not  exceeding  $20  and  expenses  for  each  necessary  inspection  trip, 
in  connection  with  loans  not  exceeding  four  thousand  dollars. 

The  following  amounts  were  paid  to  lending  institutions  in  accordance  with  the  above:  Canada  Life 
Assurance  Company,  $255.56;  Canada  Permanent  Mortgage  Corporation,  $93;  The  Equitable  Life  Insurance 
Company  of  Canada,  $170;  The  London  Life  Insurance  Company,  $511.38;  The  London  and  Western  Trusts 
Company,  Limited,  $21.60;  The  Manufacturers  Life  Insurance  Company,  $110;  The  Mutual  Life  Assurance 
Company  of  Canada,  $470;  The  Ontario  Loan  and  Debenture  Company,  $40;  The  Sun  Life  Assurance  Company 
of  Canada,  $2,03524. 


DEPARTMENT   OF   FINANCE  CC— 11 

To  provide  for  tax  payments — National  Housing  Act,  e.  49,   1938 9       37,631   43 


Section  22,  Part  III,  of  the  Act,  authorizes  the  Minister  of  Finance  to  pay  the  municipal  taxes  (if  levied) 
on  houses  valued  at  not  more  than  four  thousand  dollars  which  were  constructed  during  the  period  commencing 
June  1,  1938,  and  ending  on  December  31,  1940,  or  on  such  earlier  date  as  might  be  set  by  the  Governor  in 
Council,  on  the  following  basis:  1st  tax  year — 100  per  cent;  2nd  tax  year — 50  per  cent;  3rd  tax  year — 25  per  cent. 

By  P.C.  4021  of  December  5,  1939,  payments  were  restricted  to  taxes  on  houses,  the  construction  of  which 
was  commenced  before  May  31,  1940. 

Tax  payments  summarized  by  provinces  were  as  follows:  Alberta,  $2,291.35;  British  Columbia,  $9,917.33; 
Manitoba,  $919.92;  New  Brunswick,  $54.13;  Nova  Scotia,  $586.65;  Ontario,  $23,624.30;  Quebec,  $100.46; 
Saskatchewan,  $137.29. 


Home    Improvement    Loans — Losses — ^Home    Improvement    Loans    Guarantee    Act,    c.    11, 

1937    $      55,873  22 


The  Act  guarantees  approved  lending  institutions  against  losses  sustained  on  defaulted  home  improvement 
loans,  on  condition  that  such  liability  shall  not  exceed  15  per  cent  of  the  aggregate  amount  of  home  improve- 
ment loans  made  by  any  such  approved  lending  institutiorj.     In  accordance  with  the  provisions  of  this  Act, 
payments  were  made  to  the  following  lending  institutions:  Heating  and  Plumbing  Finance  Co.,  Ltd.,  $14,252.87 
Bank  of  Montreal,  $11,441.85;   Banque  Canadienne  Nationale,  $10,030.86;   Royal  Bank  of  Canada,  $8,649.61 
Canadian  Bank  of  Commerce,  $6,060.62;  The  Dominion  Bank,  $5,979.10;  Imperial  Bank  of  Canada,  $4,375.76 
Bank  of  Nova  Scotia,  $2,648.63;  Bank  of  Toronto,  $1,184.34;  Gurney  Finance  Ltd.,  $507.19;  sundry,  $211.16. 

Gross  expenditures  amounted  to  $65,339.71,  but  $9,466.49  was  received  from  debtors  in  default  and  credited 
to  this  appropriation.  A  further  amount  of  $3,995.64  representing  interest  on  past-due  balances  was  received 
and  credited  to  Revenue — Return  on  Investments. 


Vote  50  To  enable  the  Minister  of  Finance,  subject  to  regulations  approved  by  the 
Governor  in  Council  which  shall  in  general  be  similar  to  the  relevant  provisions  of  the 
Home  Improvements  Loans  Guarantee  Act,  1937,  and  the  regulations  made  there- 
under, to  guarantee  approved  lending  institutions  against  losses  which  they  may  sustain 
as  a  result  of  loans  or  advances  made  by  them  for  the  purpose  of  financing  the  con- 
version of  existing  houses  into  multiple  family  houses  in  order  to  increase  the  supply 
of  housing  accommodation  in  congested  urban  areas,  provided  that  in  no  case  shall 
the  liability  of  the  Government  of  Canada  in  respect  of  guarantees  given  under  this 
authority  to  any  approved  lending  institution  exceed  fifteen  per  cent  of  the  aggregate 
amount  of  such  loans  made  by  the  said  approved  lending  institution,  and  provided 
further  that  the  aggregate  amount  of  such  loans  which  may  be  guaranteed  under  this 
authority  shall  not  exceed  two  million  dollars,  and  provided  further  that  any  pay- 
ments necessary  to  fulfil  the  guarantees  given   under  this  authority   shall   be  paid  out 

of  any  unappropriated  moneys  in  the  Consolidated  Revenue  Fund %  1   00 

Expenditures '  nil 


As  of  March  31,  1944,  56  loans  had  been  approved  for  a  total  amount  of  $106,47528.  There  were  no  claims 
for  losses.  The  Government's  contingent  liabilities,  limited  to  fifteen  per  cent  of  the  aggregate  of  such  loans 
made  by  each  lending  institution,  were  $15,97129  as  at  March  31,  1944. 


OLD  AGE  PENSIONS  (INCLUDING  PENSIONS  TO  THE  BLIND) 

Vote  51      Old  Age  Pensions,  including  Pensions  to  the  Blind,  Administration 

Estimates  Allotments        Expenditures 

A    Salaries 23,040  00  23,769  17  23,769  17 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items 1,465  00  1,738. 97  1,738  97 

C    Travelling  Expenses 10,000  00  10,000  00  5,238  92 

D    Medical  Examinations  6,500  00  6,496  86  3,385  00 

E    Sundries  1,600  00  1,600  00  622  10 


S     42,505  00        $     42,505  00        $     34,754  16 


CC— 12  PUBLIC  ACCOUNTS:  PART  II 

This  vote  was  provided  for  expenses  of  administering  the  Old  Age  Pensions  Act,  c.  156,  R.S.,  and  amend- 
ments, including  costs  of  examining  provincial  records  of  pensions  paid  to  the  blind  and  aged,  and  of 
ophthalmologists'  fees. 

As  of  March  31,  1944,  there  were  13  employees  paid  from  this  account.     The  following  were  receiving 

salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date :  J.  W.  MacFarlane, 

$3,900;  V.  D.  McElary,  $2,700;  J.  L.  Perrier,  $2,580;  E.  R.  Swettenham,  $2,700. 
C    Travelling  expenses  in  excess  of  $300  were   paid  to:   S.  G.  Gale,  $302.90;   I.  Girardin,  $301.90;    M.   R. 

MacCallum,  $663.06;  V.  D.  McElary,  $964.44;  L.  Morisset,  $510.99;  J.  L.  Perrier,  $892.45;  B.  J.  Smith,  $573.80. 
D    Expenditures  were  ophthalmologists'  fees  at  the  rate  of  $5  per  examination  in  connection  with  applications 

for  pensions  for  the  blind. 


Payment  of  Dominion's  share  of  Pensions — Old  Age  Pensions  Act,  c.  156,  R.S $30,377,467  87 


Under  the  provisions  of  the  Old  Age  Pensions  Act,  c.  156,  R.S.,  and  amendments,  the  Governor  in  Council 
may  enter  into  an  agreement  with  the  government  of  any  province  for  quarterly  payment  to  such  province 
of  an  amount  equal  to  75  per  cent  of  the  net  sum  paid  out  during  the  preceding  quarter  by  such  province  for 
old  age  pensions  and  pensions  to  the  blind  pursuant  to  a  provincial  statute  providing  for  payment  of  such 
pensions.  The  maximum  pension  is  $240  yearly,  and  the  Dominion  has  the  right  to  audit  provincial  pension 
accounts.  Under  the  terms  of  P.O.  6367  dated  August  10,  1943,  the  Governor  in  Council  further  authorized 
the  Minister  of  Finance  to  enter  into  supplementary  agreements  with  the  governments  of  the  several  provinces 
for  increasing  payments  to  pensioners  to  meet  wartime  conditions.  A  special  supplement  not  to  exceed  $5 
monthly  was  agreed  upon  of  which  the  Dominion  Government's  share  would  be  75  per  cent.  A  sum  of 
$3,500,000  was  allotted  from  the  War  Appropriation  to  meet  these  increased  payments,  and  expenditures  of 
$3,062,154.37  were  made  therefrom. 

Details  of  expenditure,  including  the  sum  expended  from  the  War  Appropriation  allotment  are  shown  in 
the  following  table: 


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PUBLIC  ACCOUNTS:  PART  II 
SUPERANNUATION  AND  RETIREMENT  BENEFITS 


Vote  52   (and  Vote  423,  Further  Supplementary  Estimates)      Superannuation  and  Retirement  Acts 
Administration 


Salaries    

Cost  of  Living  Bonus. 
Sundries    


Estimates 
89,800  00 
17,080  00 
3,500  00 

Allotments 
89,800  00 
17,080  00 
3,500  00 

Expenditures 

89,057  66 

16,734  54 

2,737  86 

$   110,380  00 

$   110,380  00 

S   108,530  06 

This  vote  was  provided  for  the  expenses  of  administering  the  Civil  Service  Superannuation  and  Retirement 
Acts. 

As  of  March  31,  1944,  there  were  110  employees  paid  from  this  account.  The  following  was  receiving  a 
salary  at  an  annual  rate  of  $2,400  or  over  on  that  date:  G.  L.  Gullock,  $4,140.  This  employee  also  received  a 
K&r  duties  supplement  of  $300. 


Vote  53      Government's   contribution   to   the   Superannuation   Fund 2,300,000  00 

Expenditures $2,298,594  43 


Regulations  approved  by  P.C.  45/1147,  June  16,  1927,  pursuant  to  the  Civil  Service  Superannuation  Act, 
1924,  provide  that  the  contribution  by  the  Government  to  the  Superannuation  Fund  shall  be  equal  to  the 
amount  contributed  by  employees  under  the  Act.  The  sum  of  $2,298,594.43  is  equal  to  the  net  current 
contributions  to  the  fund  by  such  employees  in  the  fiscal  year  1942-43. 


Vote  54     To    provide   for    retiring   allowances   to   former   employees    of    the    Department 

of  Public  Printing  and   Stationery 1,800  00 

Expenditures $         1,107  96 

Expenditures  are  payments  of  retiring  allowances  under  P.C.  2146,  October  22,  1919,  to  a  number  of  former 
employees  of  the  Department  of  Public  Printing  and  Stationery,  such  allowances  being  graded  according  to 
age,  length  of  service  and  salary  received.  No  further  retirements  may  be  authorized  under  the  above  Order 
in  Council. 


Vote  462  To  provide  that  certain  ineligible  employees,  designated  by  the  Governor  in 
Council,  who  have  contributed  in  error  to  the  Superannuation  Fund,  for  periods  in 
excess  of  five  years,  may,  notwithstanding  anything  contained  in  the  Civil  Service 
Superannuation  Act,  be  deemed  to  be,  or  to  have  been  contributors  thereunder  and 
that  such  employees  or  their  dependents  may  be  granted  the  allowances,  gratuities  or 
other  benefits  provided  in  the  said  Act,  and  such  grant  to  such  dependents  may  be 
made,  notwithstanding  the  death  of  the  employee  before  the  date  hereof $ 

Expenditures 


1   00 
nil 


Superannuation    allowances — Civil    Service    Superannuation    and    Retirement    Act,    c.    17, 
R.S.    1906    


$    123,398  62 


This  represents  superannuation  allowances  paid  to  civil  servants  appointed  prior  to  April  1,  1893,  and 
retired  under  the  provisions  of  the  above  Act.  Payments  to  those  appointed  after  April  1,  1893,  and  eligible 
for  superannuation  under  the  above  Act,  are  made  from  the  Open  Account  bearing  the  same  title 
(see  page  CC— 60). 


DEPARTMENT   OF  FINANCE 
Retirement  allowances — Public  Service  Retirement  Act,  c.  67,  1920. 


CC— 15 
$    144,268  66 


Under  authority  of  this  Act,  provision  was  made  for  the  retirement  and  payment  of  allowances,  under 
stipulated  conditions,  to  certain  members  of  the  Public  Service  who  were  not  eligible  for  annual  retiring 
allowances  under  the  Superannuation  and  Retirement  Act,  c,  17,  R.S.  1906.  Retirements  were  all  effected 
prior  to  November  1,  1924,  on  which  date  the  retirement  provisions  of  the  Act  expired  (c.  69,  1924). 


Widows'  Annuities — Civil  Servants'  Widows'  Annuities  Act,  c.  74,   1927 $       76,852  60 


This  Act  provides  that  the  Governor  in  Council  may  grant  to  a  widow  an  annual  allowance,  payable 
until  death  or  remarriage,  of  an  amount  equal  to  one-fourth  of  the  allowance  her  husband  received  under  the 
Superannuation  and  Retirement  Act,  c.  17,  R.S.  1906,  or  would  have  received  if,  at  the  time  of  his  death,  he  had 
been  retired  under  the  Act. 


Gratuities  to  families  of  deceased  employees — Civil  Service  Act,  c.  22,  R.S $         2,740  00 

PUBLIC  DEBT  CHARGES 
Interest  on  Public  Debt — Consolidated  Revenue  and  Audit  Act,  c.  27,  1931 $242,681,180  44 

Details  of  this  expenditure  are  shown  in  Appendix  No.  2  to  this  Sect-ion,  page  CC — 68. 

Annual    Amortization    of    Bond    Discount,    Premiums    and    Commissions — Consolidated 

Revenue  and  Audit  Act,  c.  27,   1931 $10,661,399  87 

This  amount  is  the  proportion  of  bond  discount,  premiums  and  commissions  on  loans  issued  since  1930 
applicable  to  the  fiscal  year  1943-44,  and  was  credited  to  Deferred  Charges — Unamortized  Discounts  and  Com- 
missions on  Loans  Account  which  is  shown  under  Open  Accounts  further  on  in  this  section.  Details,  by  loans,  of 
the  amount  amortized  will  be  found  in  Part  I  of  this  Report  (pages  5  and  40). 


Servicing  of  Public  Debt — Redemption  and  Transfer  of  Bonds — Consolidated  Revenue  and 

Audit  Act,  c.  27,  1931 $      41,048  41 


Details  of  these  expenditures  will  be  found  in  Appendix  No.  3  to  this  section,  page  CC — 72. 


Vote  55     Servicing    of    Public   Debt — Commission    for   payment    of    interest    on    public    debt,    Services 
of  Fiscal   Agents,  London,   English  bill   stamps.   Registrars'   fees,  etc. 


Services  of  fiscal  agents,  London,  England 

Commission  for  payment  of  coupon  and  fully  registered  interest. . , 

Fees  for  acting  as  registrar , 

English  bill  stamps,  postage,  etc 

Sundries    


Estimates 

Allotments 
1,732  30 

Expenditures 

1,650  00 

1,732  30 

170.000  00 

170,000  00 

121,647  67 

5,550  00 

5,550  00 

5,196  46 

500  00 

500  00 

5,000  00 

4,917  70 

2,811  70 

$  182,700  00       $   182,700  00       $   131,388  13 


Details  of  these  expenditures  will  be  found  in  Appendix  No.  3  to  this  section,  page  CC — 72. 


CC-i6  PUBLIC  ACCOUNTS:  PART  II 

Loan  Flotation  Charges — Consolidated  Revenue  and  Audit  Act,  c.  27,  1931 .$8,624,002  25 


Loan  Flotation  Charges,  excluding  discounts  and  commissions  were  classified  as  follows: 

A    Second  Victory  Loan 5,621  74 

B    Third  Victory  Loan 86,482  01 

C    Fourth  Victory  Loan 2,951,633  52 

D    Fifth  Victory  Loan  3,580,045  00 

E     Sixth  Victory  Loan   320,214  41 

F     War  Savings  Certificates  and  Stamps   1,639,173  67 

G    Non-Interest  Bearing  Certificates ., 159  87 

H    New  York  Loan,  $90,000,000,  dated  Jan.  15,  1943 :.'.!'.".'.': 39,142  05 

I      Two  year  U%  Notes  due  July  2,  1945  816  23 

J     Treasury  Bills 713  75 


$8,624,002  25 


Administration  and  promotion  expenses  in  connection  with  the  flotation  of  various  Victory  Loans  and 
sales  of  War  Savings  Certificates  and  stamps  were  incurred  by  the  National  War  Finance  Committee,  the 
establishment  of  which  was  approved  by  P.C.  45,  January  7,  1942,  as  amended.  A  detailed  breakdown  of  these 
expenses  will  be  found  in  Appendix  No.  4  to  this  section,  page  CC — 73. 

Additional  expenditures  on  account  of  the  Third,  Fourth  and  Fifth  Victory  Loans  totalling  $17,363,542.76, 
were  charged  to  Deferred  Charges — ^Unamortized  discounts  and  commissions  on  loans  (see  under  Open 
Accounts  further  on  in  this  section)  to  be  written  off  annually  over  the  life  of  the  loans.  Of  the'  total, 
$5,057,017.39  was  paid  to  canvassers  for  commissions  on  bonds  sold  to  persons  who  were  not  (a)  included  on  a 
special  names  list,  (b)  classified  under  "employee  subscriptions"  or  (c)  members  of  the  Armed  Forces; 
$6,827,325  to  dealers  and  brokers,  and  $5,234,724.86  to  Banks.  Trust  and  Loan  Companies  as  authorized  by 
P.C.  2768,  April  6,  1943,  and  P.C.  8792,  November  16,  1943.  The  balance  of  $244,475.51  was  the  cost  of  the 
premium  allowed  on  conversions. 

An  amount  of  $69,912.52,  representing  profits  on  the  Bond  Trading  Account  was  credited  against  the  above 
expenditures  for  the  Fourth  and  Fifth  Loans. 
E    At  the  close  of  the  fiscal  year,  only  a  small  portion  of  the  expenses  in  connection  with  the  Sixth  Victory 
Loan  had  been  paid. 


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CC— 18 


PUBLIC  ACCOUNTS:  PART  II 


As  of  March  31,  1944,  there  were  388  employees  whose  salaries  were  charged  to  Loan  Flotation  Charges. 
The  following  were  receiving  salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus, 
on  that  date  or  at  date  of  separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where 
the  amount  was  in  excess  of  $300  are  also  shown: 

Salary  Travelling  Salary  Travelling 

rate  expenses  •  rate  expenses 


Bartlett,  S.  G.  (Aug.  31)..$  5,000  00 

Bates,  R.  A.  P 2,400  00 

Bedson,  S.  L 2,700  00 

Beeby,   L 2,400  00 

Belanger,  J.  G 3,600  00 

Benham,  H.  A 3,600  00 

Bird,  R.  M 5,000  00 

Brazeau,  J.  A 2,400  00 

Brough,  R.  R 3,900  00 

Brown,  A.  B.  (Jan.  31) ... .  3,600  00 

Brown,  A.  F 2,700  00 

Budden,  W.  H 6,000  00 

Burrows,  G.  H.  B.  (July  15)  2,700  00 

Campbell,  E.  F 3,600  00 

Cantelon,  C.  M 2,400  00 

Cartier,  Jacques  (Sept.  30)  2,400  00 

Chard,  E.  S 2,700  00 

Chuchem,  I.J 2,400  00 

Clifford,  R.  C 2,400  00 

Cody,  M.  B 2,400  00 

Comtois,  A.  C 3,900  00 

Cook,  C.  W.  (May  17) ... .  3,120  00 

Crack,  W.  C 2,400  00 

Craig,  J.  B 2,700  00 

Craig,  H.  A 3,000  00 

Cullen,  J.  A 2,400  00 

DeMartigny,  H.  L 3,600  00 

Dennehy,  H.  M 4,200  00 

DePencier,  J.  C 5,000  00 

Desaulniers,  H 3,900  00 

DesCouteaux,  E.  (May  24)  3,000  00 

Des  Groseilliers,  C.  R.  ...  3,000  00 

Desrosiers,  A 2,640  00 

Desrosiers,  J.  E 3,600  00 

Dickinson,  H 2,700  00 

Dion,  Y.  A 2,400  00 

Dooner,  J 3,600  00 

Dumaine,  T 3,000  00 

Dumoulin,  J.  R 3,000  00 

Dunlevy,  R.  J 5,000  00 

Fiedler,  F.  M 3,200  00 

Goddard,  N.  C 2,700  00 

Graham,  C.  E 4,500  00 

Grieve,  C 2,400  00 

Guilmette,  R 3.900  00 

Hanna,  E.  R 4,800  00 

Hanson,  T.  R 3,200  00 

Harris,  G.  R 3,600  00 

Haslam,  J.  A 2,700  00 

Heybrock,  E 2,400  00 

Hill,  H.  B 2,400  00 

Isard,  C.  H.  (Feb.  29) 5,000  00 

Kerr,  J 3,000  00 

Kidd,  A.  L 3,900  00 

Lacaille,  C 3,000  00 

Landry,  W 3,000  00 

Langevin,  R.  V 3,000  00 

LeBeau,  J.  A 2,680  00 

Letourneau,  A 3,000  00 

Longtin,  D 3,000  00 


586  02 
428  32 

1,121  70 

1,192  39 
2,453  02 

2,268  18 

683  75 
424  83 


2,666  23 


625  62 

387  60 


1,463  96 
316  27 

1,982  53 
2,706  12 
2,117  30 

1,898  38 

328  62 

1,432  27 

1,084  24 


793  24 

3,051  39 

1,674  84 
3,327  47 
3,621  87 

320  96 
715  31 ' 

554  72 
843  89 

354  32 
1,002  13 

1,573  70 
451  57 


Love,  R.  W 2,400  00               375  08 

MacDonald,  G.  W 2,700  00               304  42 

MacKinnon,  T.  J 3,200  00               327  73 

MacOdrum,  M.  M 6,000  00            2,918  98 

MacWhinnie,  J.  (June  15) .  2,400  00 

Manning,  T.  R 3,200  00 

Marcotte,  J.  D 3,300  00 

McCaw,  I.  C 2,400  00 

McClosky,  W.  J.  (July  31)  3,000  00 

McDonagh,  J.  T 3,200  00 

McDowell,  J.  E 2,700  00 

McKee,  C.  B 4,800  00            1,168  39 

McKinnon,  W.  C 2,900  00            3,068  61 

McMitchell,  W.  A 3,240  00            1,831  55 

McNeill,  H.  A.  L 3,000  00               968  28 

Merilees,  H.J 4.200  00               494  86 

Morency,  J 2,700  00               800  05 

Morin,  L.  E.  J.  (June  8) . .  3,600  00               521  69 

Morine,  A.  N 3,200  00               469  22 

Morris,  K.  L 3,000  00            1,511  40 

Morton,  R.  S 3,600  00             1,629  33 

Munro,  G.  C 3,300  00             2,465  62 

Munro,  W.  F 3,600  00               529  79 

Nadeau,  R.  (Sept.  30) ... .  2,700  00 

Neff,  J.  H 3,600  00             1,778  45 

Nicol,  R.  T 3,600  00            1,220  71 

Nixon,  S.  E 6,000  00            2,118  70 

Paisley,  J.  R 3,000  00               800  04 

Panneton,  F 3.300  00               605  47 

Parizeau,  L.  (Nov.  30) ... .  6,000  00               384  82 

Parker,  J.  W 4,500  00 

Pearce,  W.  D. 2,400  00 

Pearson,  F.  B 3,600  00 

Pezzack,  T 3,200  00               560  75 

Phelan,  F.  J 4,000  00 

Poitras,  A.  D 3,000  00 

Prevost,  J.  P 3,000  00 

Prevost,  R.  (Mar.  31) 2,400  00 

Racine,  J.  R 3,600  00            1,349  45 

Richardson,  F.  C 3,000  00               664  51 

Richardson,  1 2,400  00               334  02 

Robichaud,  H 2,400  00             1,694  39 

Running,  R.  E 2,400  00 

St.  Amant,  A 2,400  00 

Shaw.  Rosa  L.  (May  31)..  2,600  00 

Sellers,  E.  M 2,400  00 

Simpson,  E.  W 3,600  00         .    2,680  34 

Skead,  J.  M 3.600  00 

Spilstead,  R 3.000  00 

Spooner,  F.  E 2,400  00 

Stacey,  G.N 4,500  00               864  54 

Taylor,  T.  M 3,200  00 

Tessier,  J 3,000  00 

Thorburn,  W.  H.  A 3,600  00               390  60 

Tiffin.  C.  F 3,000  00 

Torrance,  J.  W.  T 3,600  00 

Turgeon,  H.  (Jan.  31) 3,900  00               604  49 

Turnbull,  B 5,000  00 

Turner,  P.  W 2,640  00               380  93 

Vachon,  J.  H.  S.  (Feb.  29)  3,000  00 


I 


DEPARTMENT   OF   FINANCE 


Salary 

Travelling 

s 

rate 

expenses 

Verroneau,  P 

2,640  GO 

2,004  68 

Wallace,  D.  G 

3,240  GO 

Walters,  H.  N 

3,600  GO 

Walters,  P.  C.  (June 

30).. 

3,000  00 

Westcott,  F.  J 

4.500  GO 

582  12 

Williams,  A.  H 

2,700  GO 

1,825  80 

Salary 
rate 


Wilson,  L.I.J 3,600  00 

Wilson,   R 3,600  GO 

Womersley,    W 3,600  00 

Woodbridge,  R 3,600  GO 

Woolrich,   H 2,580  00 

Wright,  J.  E 3,000  00 


CC— 19 

Travelling 
expenses 

2,191  90 


1,055  22 


Suppliers  receiving  $5,000  or  more:  Advertising  Agencies  of  Canada,  $2,050,015.84;  Alberta  Government 
Telephones,  $5,020.03;  Bank  of  Canada,  $99,385.02;  British  American  Bank  Note  Company,  Limited, 
$585,343.80;  British  Columbia  Telephone  Company,  $14,034.58;  Bell  Telephone  Company  of  Canada,  $97,838.68; 
Estate  of  Dominic  Burns,  $9,736.30;  Canadian  Bank  Note  Company,  Limited,  $624,722.23;  Canadian  Daily 
Newspapers  Association,  $39,643.68;  Canadian  National  Express,  $6,563.51;  Canadian  National  Railways, 
.S9,677.33;  Canadian  National  Telegraphs,  $14,891.99;  Canadian  Pacific  Express  Company,  $9,419.06; 
Canadian  Pacific  Telegraphs,  $18,059.65;  Day  Sign  Company,  Limited,  $10,689.47;  Dominion  Government: 
National  Film  Board,  $426,275.11;  Post  Office  Department,  $71,282.39;  Department  of  Public  Printing  and 
Stationery',  $906,105.17;  Dyment,  Limited,  $6,444.33;  The  T.  Eaton  Company,  Limited,  $15,826.28;  Elliott- 
Haynes,  Limited,  $9,098.15;  Fernand  De  Broux,  $5,798.25;  Harry  E.  Foster  Agencies,  Limited,  $8,508.08;  Foreign 
Exchange  Control  Board,  $15,740.47;  General  Advertising  Incorporated,  $6,431.41;  Hanson  Brothers  Realty 
Corporation,  $6,000;  S.  S.  Holden,  Limited,  $5,637.62;  International  Business  Machines  Company,  Limited, 
$5,112.38;  A.  Kimball  Limited,  $26,298.10;  Manitoba  Telephone  System,  $5,695.61;  McWilliams  &  Broughall, 
$7,170.34;  Rapid  Grip  &  Batten,  Limited,  $14,739.95;  Remington  Rand,  Limited,  $7,977.53;  The  Royal  Trust 
Company,  $5,350;  Royal  York  Hotel,  $8,295.93;  Savage  Display  Service,  $5,263.10;  Scythes  &  Company, 
Limited,  $55,414.33;  Southam  Press,  $83,191.53;  Toronto  Stock  Exchange,  $5,311;  Underwood  Elliott  Fisher, 
Limited,  $5,313.22. 

The  following  temporar>'  or  voluntary  workers  received  travelling  expenses  in  excess  of  $500:  J.  H.  Abbey 
$1,402.75;  E.  M.  Ainslie,  $842.15;  W.  M.  Alley,  $753.75;  L.  C.  Amys,  $1,353.37;  A.  B.  Anderson,  $1,022.75;  G.  K 
Anderson,  $1,168.60;  N.  B.  Anglin,  $1,176.96;  B.  R.  Arneil,  $959.33;  0.  C.  Arnett,  $547.02;  L.  Aubin,  $1,519.54 
H.  S.  Backus,  $993.05;  R.  D.  Baker,  $759.36;  T.  H.  Baker,  $1,316.10;  D.  K.  Baldwin,  $3,717.40;  G.  V.  Ballentine 
$524.63;   K.  F.  Barbour,  $786.57;   L.  E.  Barlow,  $1,547.40;   C.  E.  Barnhart,  $1,401.02;    A.  E.  Barron,  $1,165 
O.  J.  A.  Barter,  $564.52;   G.  G.  Bartlett.  $1,131.73;   H.  D.  Bartlett,  $1,063.86;   P.  H.  Bartlett,  $1,046.69;   E 
Bastien,  $1,635.42;  G.  G.  Beatty,  $638.86;  C.  C.  Beaubien,  $1,970.83;  R.  R.  Beaubien,  $745.56;  P.  J.  Beaubier, 
$988.55;  Roland  Belanger,  $1,024.35;  H.  B.  Bell,  $1,174.53;  J.  V.  Bell,  $1,268.93;  L.  L.  Bell,  $1,095.04;  Peter  W 
Bell,  $2,588.82;  G.  Benedictson,  $653.98;  R.  C.  Berry,  $1,661;  C.  Berthiaume,  $1,137.50;  P.  Bertrand,  $1,746.66 
W.  A.  Bewley,  $805.29;  W.  N.  Bickle,  $1,382.84;  H.  P.  Bickley,  $603.06;  D.  Blais,  $561.60;  R.  A.  Bond,  $2,608.09 
A.  E.  Boothe,  $1,240.63;   C.  H.  Boothe,  $602.85;   N.  Bouffard,  $1,153.62;   J.  0.  Boulanger,  $1,559.40;   W.  P 
Bowden,  $1,433.35;  G.  M.  Brawley,  $1,173.42;  G.  Bray,  $913.19;  R.  D.  Brearley,  $797.77;  F.  J.  Brennan,  $623.76 
J.  M.  Bright,  $992;  R.  M.  Brink,  $1,379.37;  L.  Brooks,  $701.75;  J.  R.  Brousseau,  $589.63;  A.  Brown,  $702.30 
G.  W.  Brown,  $553.64;   J.  S.  Brown,  $1,592.21;   R.  B.  Buchanan,  $634.77;   R.  V.  Bullock,  $1,286.70;   H.  T 
Burgess,  $800.74;  W.  E.  Burke,  $71357;  L.  W.  Burk,  $1,480;  P.  Bussieres,  $947.10;  H.  H.  Caldwell,  $1,444.37 
A.  H.  Cameron,  $1,02123;  I.  H.  Campbell,  $749.81;  R.  C.  Carlisle,  $650.65;  C.  Carroll,  $1,013..88;  A.  J.  Carton 
$912.80;  G.  Casavant,  $1,175.07;  D.  K.  Cassels,  $1,088.75;  G.  Catellier,  $641.67;  Grace  E.  Cay,  $518.85;  J.  C 
Chabot,   $1,182.13;   J.   R.  Chalmers,  $721.47;    L.   P.   Chalmers,  $1,283.70;    Chas.   Champagne,   $2,412.52;    Cleo 
Champagne,  $620.69;  J.  A.  Church,  .S958.62;   W.  L.  Cladwell,  $875.33;   W.  L.  Clark,  $846.90;   C.  P.  Clarke, 
$1,167.30;  J.  O.  Clarke,  $630.06;  B.  C.  Clement,  $802.16;  H.  E.  Cochran,  $3,220.86;  H.  C.  Cochrane,  $924.85; 
J.  W.  Cochrane,  $3,361.69;  K.  A.  Cockburn,  $1,380.36;  H.  C.  S.  Collett,  $558.72;  W.  T.  K.  Collier,  $2,320.45; 
D.  W.  CoIIver,  $606.22;  E.  Conway,  $1,759.24;  F.  E.  Conway,  $891.15;  J.  L.  Cook,  $2,823.12;  C.  J.  Copithorne, 
$1,490.04;  D.  S.  Copus,  $1,057.57;  J.  M.  CorbSil,  $1,304.21;  M.  D.  Cox,  $1,768.59;  P.  Cramond,  $1,074.02;  K.  H. 
Crane,  $659.08;  L.  J.  Crevier,  $1,635.87;  S.  W.  Crook,  $964.57;  G.  W.  Culver,  $751.10;  S.  H.  Curran,  $722.83; 
S.  M.  Daniel,  $1,709.50;  W.  M.  Daniel,  $1,344.38;  F.  Dansereau,  $2,565.50;  J.  L.  Davis,  $753.34;  W.  K.  Davis, 
$808.53;  T.  F.  Dawson,  $824.22;  M.  C.  Deans,  $1,043.01;  C.  W.  Dearberg,  $1,060.14;  H.  V.  Debury,  $1,207.74; 
G.  C.  Decks,  $1,389.54;  S.  B.  G.  Denton,  $1,130.01;  A.  W.  d'Entrement,  $732.14;  M.  E.  Dery,  $879.52;  P.  G. 
DeTonnancour,  $1,201.28;  E.  H.  Dimock,  $657.79;  R.  M.  DLxon,  $902.70;  0.  A.  Doherty,  $1,495.77;  E.  J.  Doran, 
$774.20;  James  M.  Douglas,  $1,654.24;  S.  T.  Douglas,  $556.32;  R.  H.  Driscoll,  $1,049.79;  J.  DuBuc,  $1,433;  J.  C. 
Dumont,  $798.92;  W.  H.  V.  Dunbar,  $786.06;  A.  M.  Duncan,  $613.46;  E.  E.  Eisenhauer,  $689.73;  G.  C.  Elliott, 
$539.06;  D.  W.  M.  Erskine,  $2,783.74;  P.  E.  Ethier,  $1,314.98;  E.  Evelyn,  $1,289.45;  F.  W.  Falkner,  $774.97;  J.  R. 
Findley,  $2,644.22;  F.  C.  Fisher,  $543.66;  L.  J.  Forbes,  $944.78;  J.  Forget,  $972.56;  W.  Forster,  $1,009.56;  A.  F. 
Francis,  $1,092.40;  W.  R.  Franks,  $1,094.73;  G.  L.  Fraser,  $911.20;  R.  A.  Fugere,  $1,235.95;  M.  Gagnon,  $1,327.09; 
C.  A.  Gallagher,  $66154;  R.  E.  Gardiner,  $1,052.91;  J.  E.  Garneau,  $1,103.86;   Rene  Gelinas,  $678.16;   F.  L, 


CC-20  PUBLIC  ACCOUNTS:   PART  II 

Gilbert,  $854.53;  A.  Gillespie,  $864.92;  G.  Gingras,  $543.09;  R.  Giroux,  $1,035.05;  E.  E.  Glascow,  $1,201.93; 
W.  C.  Goodman,  $1,094.40;  J.  A.  Gosselin,  $554.77;  E.  D.  Goulding,  $1,503.15;  J.  L.  Graham,  $965.31;  E.  M. 
Grahamslaw,  $611.60;  A.  W.  Grandchamp,  $1,290.33;  Henri  Gravel,  $871.48;  C.  H.  Guay,  $1,104J29;  E.  Guay, 
$1,622.19;  P.  A.  Guay,  $1,185.45;  Thomas  Guy,  $1,071.20;  A.  R.  Hagar,  $1,592.47;  J.  D.  Hagar,  $627.88;  G. 
Haider,  $1,204;  H.  M.  Hallatte,  $830.24;  R.  Hamel,  $774.92;  G.  P.  Hamm,  $511.29;  W.  D.  Hanley,  $1,288.13; 
S.  W.  Harris,  $1,299.65;  W.  C.  Harris,  $3,228.35;  VV.  M.  Harris,  $999.27;  T.  R.  Harrison,  $1,100.95;  R.  J.  Hasson, 
$1,419.31 ;  H.  W.  Hatch,  $970.93;  L.  R.  Hebert,  $644.51;  E.  M.  Henderson,  $2,566.09;  James  Henderson,  $1,121.72; 
E.  R.  Henry,  $563.62;  E.  R.  Henry,  $579.95;  G.  S.  Henry,  $746.73;  D.  Henshaw,  $3,488.92;  C.  R.  Hewer, 
$1,103.29;  G.  Heywood,  $797.65;  T.  M.  Hocken,  $1,167.89;  K.  Holdsworth,  $685.16;  A.  E.  Holmes,  $674.28; 
L.  J.  Holmes,  $621.78;  C.  G.  Horton,  $1,279.11;  W.  M.  Houston,  $769.48;  R.  L.  Howard,  $1,167.34;  J.  D.  Hughes, 
$1,967.41;  S.  A.  Hughes,  $1,357.24;  H.  A.  Humber,  $1,626.37;  E.  W.  H.  Husband,  $1,234.14;  B.  A.  Ingraham, 
$592.98;  F.  J.  Isard,  $1,538.83;  C.  L.  Jackson,  $806.05;  R.  E.  Jackson,  $1,108.20;  W.  H.  R.  Jarvis,  $660.71;  P.  M. 
Johnson,  $578.56;  T.  E.  Johns,  $976.55;  C.  E.  Jolly,  $3,321.34;  J.  B.  Joly,  $613.27;  A.  E.  Juke.s,  $559.66;  R.  N. 
Kalbfleisch,  $752.45;  J.  E.  Kania,  $759.83;  J.  G.  Kellam,  $689.48;  A.  P.  Kennedy,  $1,363.97;  E.  M.  Kennedy, 
$1,402.16;  W.  E.  Kerr,  $587.16;  G.  Kidd,  $673.52;  D.  J.  Kilgour,  $1,064.92;  C.  G.  King,  $901;  E.  F.  C.  Kinnear, 
$1,409.27;  W.  J.  Kirby,  $716.42;  G.  C.  Knowles,  $1,135.26;  V.  Knowlcs,  $819.92;  J.  D.  Labbe,  $626.21;  E.  Labelle, 
$669.34;  U.  Labelle,  $744.75;  E.  Lebrecque,  $916.95;  R.  Lacroix,  $864.09;  G.  Laflamme,  $1,612.49;  A.  Lamoureux, 
$980.15;  R.  S.  Lampard,  $1,537.88;  O.  S.  Lampman,  $850.87;  G.  Landry,  $1,285.31;  A.  C.  Lanthier,  $1,233.94; 
R.  Laplante,  $714.33;  J.  A.  Lapointe,  $945.92;  N.  Laramee,  $1,144.99;  A.  0.  Lauder,  $980.20;  L.  G.  Layton, 
$829.54;  J.  A.  Leddy,  $932.95;  D.  R.  Lee,  $1,460.74;  W.  C.  Lee,  $634.99;  H.  Lefebvre,  $334.58;  M.  M.  Lehodey, 
$794.54;  J.  P.  LeMone,  $513.09;  H.  Letourneau,  $553.94;  P.  E.  Letourneau,  $898.08;  J.  L.  Levesque,  $1,716.51; 
G.C.Lindsay,  $2,020.10;  H.  G.  Lindsay,  $1,328.23;  R.  G.  Loughlin,  $1,608.87;  J.  R.Lumsden,  $1,043.33;  W.J.Lyons, 
$2,814.43;  E.  M.  MacBrayne,  $503.27;  H.  M.  MacDonald,  $547.83;  N.  D.  MacDonald,  $1,013.35;  K.  G.  Mac- 
Duffee,  $888.58;  J.  L.  MacKee,  $1,301.05;  D.  L.  MacLaren,  $1,231.38;  W.  G.  MacLaren,  $1,838.85;  D.  D. 
MacLeod,  $2,154.19;  N.  L.  MacNames,  $2,081.99;  D.  J.  MacNeill,  $1,326.96;  J.  D.  MacPherson,  $1,197.20; 
William  Malcolm,  $786.34;  F.  P.  Mallon,  $1,442.49;  D.  Mann,  $1,100.20;  D.  B.  Mansur,  $2,584.05;  R.  Marchand, 
$2,039.47;  G.  P.  Marchesseau,  $2,282.57;  E.  D.  Marleau,  $707.81;  B.  K.  Marshall,  $1,157.20;  C.  H.  D.  Marshall, 
$806.13;  B.  H.  Mason,  $2,288.77;  W.  Mason,  $747.05;  A.  B.  Massey,  $717.10;  G.  K.  Masters,  $1,098.30;  H.  A. 
Matthews,  $1,216.70;  E.  R.  Mayall,  $506.78:  F.  G.  McArthur,  $1,012.39;  C.  W.  McBride,  $1,436.68;  H.  J. 
McCarrey,  $1,368.66;  O.  E.  McCarthy,  $1,263.25;  W.  H.  McCormick,  $1,507.58;  C.  D.  McCreary,  $674.58;  C.  L. 
McCutcheon,  $1,110.49;  R.  W.  McFadgen,  $748.27;  S.  L.  McGinnis,  $1,332.30;  J.  H.  Mcintosh.  $1,263.33;  G.  A. 
McKay,  $1,070.92;  J.  O.  McKenzie,  $637.32;  V.  J.  McLellan,  $768.80;  W.  J.  McLelland,  $1,289.87;  J.  A.  Mc- 
Mahon,  $700.52;  R.  S.  McMurdo,  $1,114.47;  W.  E.  McMurtrv,  $522.20;  G.  R.  McPhce.  $2,824.03;  A.  F.  Morcrr, 
$723.80;  H.  M.  Millar,  $654.45;  J.  R.  Miller,  $1,196.12;  L.  G.  Millson,  $686.05;  L.  G.  Mills,  $3,022.40;  D.  L. 
Mitchell,  $1,330.25;  T.  M.  Molley,  $537.70;  T.  F.  Moore,  $886.22;  H.  L.  Moreau.  $985.38;  M.  R.  Morgan, 
$513.71;  A.  Morissette,  $1,947.18;  D.  E.  Morrison,  $1,062.86;  E.  P.  Mowat,  $548.54;  E.  F.  Mulqueen,  $1,553.24; 
J.  P.  Murray,  $834.27;  P.  Ian  Murray,  $557.21;  G.  Meyers,  $655.85;  W.  H.  Nanson,  $1,074.24;  C.  M.  Nash, 
$780.53;  T.  H.  Newell,  $684.96;  A.  Normandin,  $1,607.50;  R.  B.  O'Brian,  $905.14;  S.  B.  O'Hara,  $531.64;  C.  J. 
Oliphant,  $1,256.15;  I.  Olivier,  $872.22;  F.  E.  Osborne,  $506.89;  G.  H.  Osier.  $627.52;  W.  A.  Owens,  $806.49; 
A.  E.  C.  Oxley,  $712.91;  C.  Page,  $605.15;  E.  J.  Papillion,  $560.83;  P.  Parrot,  $774.84;  D.  D.  Patterson,  $771.60; 
J.  S.  Patterson,  $1,425.57;  P.  R.  Pavn,  $1,214.30;  G.  L.  Pearce.  $1,120.28;  E.  G.  Pearson,  $766.88;  L.  A.  Pedneault, 
$898.75;  F.  W.  Peel,  $1,358.75;  F.  Pepper,  $760.78;  N.  L.  Perdue,  $539.26;  A.  0.  Philip,  $596.17;  E.  Pigedn, 
$585.31;  A.  G.  Plaxton,  $892.77;  K.  E.  Plumpton,  $1,332.44;  E.  R.  Pope,  $714.65;  W.  L.  Pope,  $513.81;  A.  V. 
Pothier,  $1,823.56;  F.  J.  Potter,  $1,139.80;  W.  H.  Price,  $1,411.94;  E.  L.  Pudden.  $805.47;  R.  Purves,  $654.40; 
J.  H.  Ratcliffe.  $2,715.81;  H.  J.  Reid.  $1,203.09;  W.  A.  Rcid,  $1,189.69;  R.  J.  G.  Reiner,  $2,078.13;  L.  A.  Richard, 
$788.02;  H.  Richardson,  $4,337.30;  J.  B.  Ridley,  $1,482.01;  D.  Ritchie,  $1,130.47;  S.  G.  Robbing,  $504.61;  P. 
Robert,  $585.87;  J.  A.  Roberts.  $1,514.30;  R.  W.  Robertson,  $1,392.86;  F.  E.  Robinson,  $716.43;  W.  A.  Robinson, 
$1,291.99;  S.  H.  Robitaille,  $1,402.79;  F.  Rochon,  $973.70;  J.  C.  Rogers.  $661.43;  H.  Romanchych,  $504.18;  T.  F. 
Root,  $597;  G.  W.  W.  Ross,  $578.66;  J.  B.  Ross.  $1,249.45;  M.  V.  Ross,  $810.32;  P.  E.  Ruel,  $600.18;  G.  C. 
Rundle,  $621.64;  J.  C.  Ruske,  $769.63;  J.  M.  Rutherford,  $602.25;  G.  P.  Sabiston,  $876.90;  R.  L.  St.  John,  $711.48; 
E.  M.  Saunders,  $1,063.01;  E.  D.  Scott,  $1,069.16;  W.  W.  Shaver.  $756.71;  R.  M.  Sheppard,  $759.07;  F.  A.  Sherrin, 
$1,622.66;  J.  L.  Simard,  $800.05;  D.  G.  Simpson,  $1,709.64;  J.  G.  Singer,  $544.18;  J.  T.  Skelly,  $1,491.13;  W.  T. 
Slessor,  $511.08;  M.  V.  Smith,  $714.63;  E.  G.  Sorseleil,  $2,048.78;  E.  G.  Spalding,  $824.33;  A.  G.  A.  Spence, 
$1,443.46;  H.  D.  Stanley,  $1,311.77;  J.  M.  Stewart,  $2,129.27;  J.  I^.  Sutherland,  $658.81;  R.  E.  Sutton,  $716.41; 
J.  E.  Sydie,  $679.40;  C.  Taillon,  $1,409.45;  F.  Tanguay,  $706.99;  C.  R.  Tanner,  $929.49;  E.  H.  Tanner,  $908.75; 
0.  R.  tanner.  $664.30;  W.  B.  Taylor.  $887.99;  J.  W.  Tevell,  $1,508.57;  P.  E.  Theborge,  $1,666.85;  R.  Therien, 
$1,224.69;  S.  Thibault,  $1,305.50;  G.  Thibedeau,  $1,178.09;  G.  A.  Thomas,  $1,358.40;  G.  M.  Thompson.  $3,016.86; 
H.  M.  Thompson,  $694.29:  C.  A.  Thomson,  $1,012.22;  Wm.  E.  Thomson,  $2,022.84;  G.  Thorley.  $749.03;  R.  G. 
Thorley,  $583.52;  H.  L.  Trapp,  $813.47;   R.  Trotier,  $1,490;   W.  C.  Tubbv,  $1,243.02;   A.  C.  Turner,  $510.31; 

E.  W.  Turner,  $678.96;  J.  F.  VanBuskirk.  $1,884.51;  H.  J.  Vandewater,  $1,062.70;  F.  G.  Venables,  $1,303.02; 
J.  H.  Vernon,  $734.19;  F.  G.  Walker.  $1,256.13;  J.  H.  Walkes.  $597.35;  W.  A.  Wall,  $2,504.48;  T.  G.  Walsh, 
$1,251.70;  A.  G.  Walwyn,  $1,509.43;  G.  R.  Warburton,  $1,047.60;  M.  F.  Wardhaugh,  $872.39;  H.  H.  Warren, 
$510.20;  E.  A.  Webb,  $1,844.53;  D.  B.  Weldon.  $608.50;  L.  A.  Weinreb,  $774.97;  J.  J.  West,  $2,642.94;  W.  T. 
White,  $834.93;  G.  C.  Wilkins,  $924.86;  M.  G.  Wilkinson,  $722.83;  T.  B.  Wilson,  $979.96;  W.  F.  Wilson,  $827.31; 
G.  R.  Winchester,  $656.34;  J.  D.  Winslow.  $924.84;  F.  A.  L.  Woodland,  $1,273.53;  J.  C.  Woodside,  $1,296.63; 

F.  C.  Woolley,  $1,609.06;  G.  E.  Wootten.  $1,293.97;  L.  F.  Worslev,  $677;  J  .R.  Wright,  $933.90;  R.  K. 
Wright,  $1,047.34;  G.  S.  Yardley,  $711.41;  N.  D.  Young,  $1,521.20. 


DEPARTMENT    OF   FINANCE 


CC— 21 


SUBSIDIES  AND  SPECIAL  COMPENSATION  TO  PROVINCES 

Subsidies  to  Provinces 

Ontario    " 3,155.007  48 

Quebec 2,866,589  88 

Nova  Scotia 705.140  18 

New  Brunswick 732,385  76 

Manitoba    1,717,879  38 

British  Columbia 1,003,439  86 

Prince  Edward  Island 381,931  88 

\lberta    •  • 1,794,810  20 

Saskatchewan    2,092,168  60 


$  14,449,353  22 


Appendix  No.  5  to  this  Section,  page  CC — 75,  shows  by  provinces  the  amount  to  which  each  is  entitled 
and  the  individual  payments  made. 


Special  Compensation  to  Provinces 

Vote  463  To  enable  the  Minister  of  Finance,  subject  to  an  agreement  to  be  entered  into 
with  the  Government  of  each  province,  to  guarantee  the  provincial  liquor  revenues  of 
the  provinces  entering  into  an  agreement,  pursuant  to  the  offer  made  by  the  Minister 
of  Finance  to  the  Provincial  Premiers  on  March  2,  1943,  whereby  in  consideration  of 
the  provinces  raising  retail  prices  for  spirits  by  an  amount  at  least  sufficient  to  absorb 
the  increase  in  excise  duty  of  $2.00  per  proof  gallon,  imposed  under  amendment  to 
the  Elxci^e  Act,  Chapter  9,  Statutes  of  Canada,  1943,  and  an  additional  amount  equivalent 
to  $2.00  per  proof  gallon,  the  Dominion  guarantees,  for  the  duration,  of  the  wartime 
liquor  control  restrictions,  the  liquor  revenues  of  each  province  on  the  basis  of  such 
revenues  received  during  the  12  months  ending  June  30,  1942,  provided  that  any 
payments  necessary  to  fulfil  the  guarantees  given  under  this  authority  shall  be  paid  out 
of  any  unappropriated  moneys  in  the  Consolidated  Revenue  Fund $ 


Expenditures . 


1   00 
nil 


As  of  March  31,  1944,  no  agreements  had  been  entered  into  under  this  authority. 


To  provide  for  compensation  to  Provinces  re  Taxation  Agreements,  Dominion-Provincial 

Taxation  Agreement  Act,  1942,  c.  13,  1942-43 $95,434,861   93 


Compensation  to  provinces  in  return  for  vacating  the  personal  income  and  corporation  tax  fields  for  the 
duration  of  the  war,  and  for  reduction  in  gasoline  revenue. 


,  Income  and  Corp>oration  Taxes 

Gasoline  Tax 

Total 

Year  Ending 

Amount 

Year  Ending 

Amount 

Prince  Edward  Island . . 
Nova  Scotia 

Mar.  31,  1944 
'Feb.    29,  1944 
Jan      31,  1944 
Mar.  31,  1944 
Mar.    31,  1944 
Jan.     31,  1944 
Jan.     31,  1944 
Mar.    31,  1944 
Mar.    31,  1944 

680,642  92 

2,911,078  03 

3,650,067  45 

20,316,779  45 

29,182,329  12 

5,331,423  41 

5,800,733  59 

3,758,999  35 

12,046,200  15 

Dec.    31,  1943 
Nov.  30,  1943 
Oct.     31,  1943 
Mar.   31,  1944 
Mar.    31,  1944 
Apr.    30,  1943 
Apr.    30,  1943 

46,884  66 
696,490  48 
399,172  50* 
1,863,369  00 
7,440,329  71 
334,206  55 
496,022  81 

727,527  58 
3,607,568  51 

New  Bnin.swick 

Quebec 

4,049,239  96 
22,180,148  45 

Ontario 

36,622,658  83 
5,665,629  96 

Manitoba 

Saskatchewan 

6,296,756  40 

Alberta 

3,758,999  35 

British  Columbia 

Mar.    31,  1943 

480,132  75 

12,526,332  90 

$83,678,253  47 

$11,756,608  46 

$95,434,861  93 

*  Balance  of  payment. 


CC— 22  PUBLIC  ACCOUNTS:  PART  II 

Under  the  provisions  of  The  Dominion-Provincial  Taxation  Agreement,  1942,  c.  13,  1942-43,  the  Minister 
of  Finance,  with  the  approval  of  the  Governor  in  Council,  may  enter  into  an  agreement  with  the  government 
of  any  of  the  provinces  of  Canada  to  provide,  subject  to  terms  and  conditions,  that  the  province  and  its 
municipalities  shall  cease  to  levy  personal  income  and  corporation  taxes  for  the  duration  of  the  war  and  for  a 
certain  readjustment  period  thereafter,  and  to  provide  for  the  payment  of  compensation  by  the  Dominion  to 
the  province  therefor.  Section  5  of  the  Act  provides,  subject  to  terms  and  conditions,  for  compensation  to  the 
provinces  by  the  Dominion  for  loss  of  revenue  re  tax  on  sale  of  gasoline.  The  annual  Dominion  compensation 
for  corporation,  income  and  gasoline  taxes  is  computed  on  a  basic  year  being,  in  the  case  of  each  province  or 
municipality  concerned,  the  fiscal  year  ending  nearest  to  December  31,  1940. 


MISCELLANEOUS  GRANTS  AND  CONTRIBUTIONS 
Vote  56      Canadian  General  Council  of  the  Boy  Scouts $         9,000  00 


Vote  57     Dominion  Council  of  the  Girl  Guides $         4,860  00 


Vote  58     Royal  Astronomical   Society $         1,620  00 


Vote  59     Royal  Canadian  Academy  of  Arts $         2,025  00 


Vote  60     Royal  Society  of  Canada $         4,500  00 


Vote  61     To  provide  for  report  on  cultural  conditions  in  Canada   (literature,  art,  drama, 

education,    etc.)     $         2,500  00 


The  above  amount  was  paid  to  the  Canadian  Authors'  Foundation. 


Vote  62  Federal  District  Commission — Maintenance  and  improvement  of  grounds  adjoin- 
ing Government  Buildings,  Ottawa,  and  for  improvement  to  the  parkway  system  under 
the  control  of  the  Federal  District  Commission 133,500  00 

Expenditures $    128,952  73 


Expenditures  are  payments  to  the  Federal  District  Commission.  The  accounts  of  the  Commission  in  respect 
of  this  service  are  audited  by  the  Auditor  General  of  Canada  pursuant  to  the  provisions  of  Section  18,  of  the 
Federal  District  Commission  Act,  c.  55,  1927,  and  his  report  in  this  connection  will  be  found  in  Appendix  7  to 
this  section,  see  page  CC — ^93. 


Federal  District   Commission — Maintenance   of  parks,   parkways   and   plant,    Ottawa    and 

vicinity  under  control  of  the  Federal  District  Commission $    200,000  00 


This  is  a  statutory  grant  paid  to  the  Federal  District  Commission  under  the  provisions  of  the  Federal 
District  Commission  Act,  c.  55,  1927,  and  amendment,  c.  26,  1928.  The  accounts  of  the  Commission  in  respect 
to  this  service  are  audited  by  the  Auditor  General  of  Canada  pursuant  to  the  provisions  of  Section  18  of  the 
said  Act  and  his  report  in  this  connection  will  be  foimd  in  Appendix  7  to  this  section,  see  page  CC — 93. 


DEPARTMENT   OP  PI  NANCE 
Corporation  of  the  City  of  Ottawa,  Ottawa  Agreement  Act,  c.  43,  1943-44. 


CC— 23 
$    100,000  00 


The  agreement  was  originally  ratified  by  c.  15,  1920,  and  was  renewed  for  a  period  of  one  year 
by  c.  59,  1924.  By  c.  21,  1925,  the  annual  payment  was  increased  to  $100,000  and  the  agreement  was  extended 
for  5  years.  In  1931  and  annually  thereafter,  the  agreement  was  extended  for  a  further  year,  the  present 
extension  being  authorized  by  c.  43,  1943-44. 


National  Battlefields  Commission,  c.  57,  1908,  and  amendments $       75,000  00 


This  amount  is  a  statutory  grant  to  the  National  Battlefields  Commission  for  the  acquisition,  management 
and  control  of  national  battlefields  under  the  provisions  of  c.  57,  1908,  an  Act  respecting  the  National  Battlefields 
at  Quebec.  The  accounts  of  the  Commission  are  audited  by  the  Auditor  General  of  Canada  pursuant  to 
section  14  of  the  Act  and  his  report  in  this  connection  will  be  found  in  Appendix  8  to  this  section,  see 
page  CC— 97. 


GENERAL 

Vote  63      Tariff   Board,   including   the   Dominion   Trade   and 
made  notwithstanding  anything  in  the  Civil  Service  Act  or 


Industry    Commission — Payments   may   be 
Regulations 


Estimates 

Salaries    64.650  00 

Cost  of  Living  Bonus  and  Other  Pay-list  Items 2,529  00 

Travelling  Expenses   1,000  00 

Telephone   and   Telegrams 800  00 

Printing  and  Stationery 1.290  00 

Reporting  Service    800  00 

Dominion  Trade  and  Industry  Commission 1,0. 0  00 

Sundries     2,000  00 


Allotments         Expenditures 


64,650  00 
2,529  00 
1,000  00 

800  00 
1.200  00 

800  00 
1,000  00 
2,000  00 


47,959  92 

2,215  02 

559  35 

15  57 

187  99 

39  60 

852  68 


S     73,979  00        S     73,979  00        $     51,830  13 


This  vote  was  provided  for  the  expenses  of  administering  the  Tariff  Board  Act,  c.  55,  1931,  under  which,  in 
respect  of  goods  produced  in  or  imported  into  Canada,  inquiries  into  costs  of  raw  materials,  production,  trans- 
portation, labour  and  prices  are  made  and  findings  reported  to  the  Minister  of  Finance.  The  Act  also  empowers 
the  Board  to  hear  and  give  decisions  on  appeals  from  tariff  rulings  of  the  Department  of  National  Revenue. 
The  Dominion  Trade  and  Industry  Commission  Act,  c.  59,  1935  provides  for  the  establishment  of  commodity 
standards  and  investigation  into  complaints  respecting  unfair  trade  practices. 

As  of  March  31,  1944,  there  were  15  employees  paid  from  this  account.     The  following  were  receiving 

salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date:  H.  B.  McKinnon, 

Chairman,  $12,000;  R.  Cousineau,  $3,000;  J.  C.  Leslie,  $2,940;  J.  R.  MacGregor,  $6,000;  P.  G.  Turner,  $4,500. 

As  of  March  31,  1944,  there  were  3  employees  being  paid  war  duties  supplements,  including  the  following 

whose  salary  is  detailed  above:  P.  G.  Turner,  $900  per  annum. 

Annuity  payments  totalling  $2,499.96  were  made  from  this  account  to  M.  N.  Campbell,  former  Vice-Chair- 
man, as  authorized  by  P.C.  13/1280,  Feb.  17,  1943. 


Vote  64     To  provide  for  expenses  of  the  Comptroller  of  the  Treasury's  Ofiice 

Estimates  Allotments  Expenditures 

A    Salaries    2,279,600  00  2,279,600  00  2,167,011  85 

B    Cost  of  Living  Bonus  and  Other  Pay-list  Items. 251,325  00  251,325  00  218,797  09 

C    Travelling  Expenses  25,000  00  25,000  00  17,441  18 

D    Printing  and  Stationery 125,000  00  125,000  00  120,280  67 

E    Rent  of  Equipment 82,000  00  82,000  00  79,436  50 

F    Sundries 30,000  00  30,000  00  24,656  39 


$2,792,925  00        $2,792,925  00        $2,627,623  68 


CC— 24 


PUBLIC  ACCOUNTS:  PART  U 


This  vote  was  provided  to  defray  the  expenses  of  the  Office  of  the  Comptroller  of  the  Treasury  in  carrying 
out  the  duties  imposed  by  the  Consolidated  Revenue  and  Audit  Act,  c.  27,  1931,  including  the  issue  of  public 
moneys  from  the  Consolidated  Revenue  Fund,  the  provision  of  accounting  services  for  Government  Depart- 
ments, and  other  duties  assigned  by  the  Governor  in  Council. 

As  of  March  31,  1944,  there  were  1,475  employees  paid  from  this  account,  including  those  whose  salaries 
were  refunded  by  the  National  Harbours  Board.  The  following  were  receiving  salaries  at  an  annual  rate  of 
$2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of  separation  (shown  in  brackets). 
The  travelling  expenses  of  these  employees,  where  the  amoimt  was  in  excess  of  $300,  are  also  shown: 


$  564  69t 


428  87t 
2,427  30t 

932  40 


Salary  Travelling 

rate  expenses 

Mclnlyre,  B.  G $  9,000  00 

Comptroller  of  the 
Treasury 

♦Hodgkin,  J.  O 5,700  00 

Asst.  Comptroller 

♦Allen,  A.  T 3,600  00 

Anderson,  J 4,140  00 

*  Anderson,  J.  P 2,460  00 

♦Anderson,  T.  R.  C 3,120  00 

♦Angers,  C.  E 2,700  00 

Atkinson,  C.  T 2,460  00 

♦Bannard,  A.  W 3,120  00 

♦Beach,  N.  E 3,000  00 

♦Beaudoin,  J.  R.  L 2,940  00 

Berthe,  E.  H 2.700  00 

Bishop,  J.  T 2,700  00 

♦Boswell,  A.  L 2,700  00 

Bouthillier,  A.  J,  (Mar.  20)  3,120  00 

Bowie,  G.  G 2,400  00 

Bowles,  T 3,000  00 

Brindell,  E.  J 3,600  00 

Brisson,  J.  T 3,600  00  2,043  85t 

Brooks,   M.  J 2,700  00 

♦Brown,  H.  J 2,400  00 

♦Burdett,  R.  A 3,240  00  345  08t 

Burnes,  C.  H 5,400  00 

Burnf?,  E. 2,400  00 

Caloren,  H.  F.  (Aug.  1) . .  3,120  00 

♦Cameron,  F.  J 3,120  00 

Charlton,  H.   G 3.180  00  2,341  99t 

♦Clark.  J.  A 2,700  00 

♦Coburn,  F.  G 3,480  00  2,315  81t 

Coffin,  L.  L 3,240  00 

♦Cordes,  H.  G.  M 3,000  00 

Corrigal,  H.  W 2,400  00 

Couillard,  J.  E 3,600  00 

♦Conrtemanche,  J.  H 2,700  00 

Craig,   H.  C 4,140  00  2,028  13t 

Craig,  L.  C 4,260  00 

♦Crocker,  C.  C 3,000  00 

♦Cullen,  J.  B 2,400  00 

Currans,  H.  D 2,400  00 

Currie,  G.  F 2.400  00 

♦Cuthill,  D.  J 2,700  00 

♦Davis,  R.  E 3,600  00 

♦Dawson,  J.  D 3.600  00  947  70t 

♦Dawson,  J.  R 2,820  00 

deJocaa,  H 3,360  00 

Dilkg,  C.  N 2,820  00 

♦Donkin,  F.  W 4,200  00  708  72t 

♦Donnellv,  B.  C 3,000  00 

Drew,  D,  S 2,700  00 

♦Duncan,  C.  C 2,760  00  306  89t 

Fagan,  M.  E 2,940  00 

Fairbaim,  W.  B 2,880  00 


Fauvel,  B.  A 

♦Fee,  J.  H 

Feron,  F.  G 

Fidler,  M.  D 

Flanagan,  P.  T 

♦Flegg,  H.  V 

Foisy,   W 3,600  00 

♦Franklin,  A.  V 4,140  00 

♦Fraser,  J.  A 3,120  00 

Frost,  E.  L 2.820  00 

Gagnon,  P.  E 3.240  00 

Garland,  G.  A 2,400  00 

Gilman,   H.   D 3,960  00 

Graham,  H.  M 2,700  00 

Gray,   A 3,180  00 

Greenway,  W.  J 4,800  00 

♦Hagan,  C.  H.  (Nov.  21) . . .  2,400  00 

Hart,  D 2,460  00 

♦Hawkins,  E.  W 2,700  00 

Hearnden,  J.  R 2,460  00 

♦Hendry,  D 2,820  00 

Hester,  H.  H 4,140  00 

♦Hoare,  G.  A 3,120  00 

Hodgins,  G.  W.  F 3,600  00 

Holmes,  F.  W 3,120  00 

Horton,  J.  W 2,700  00 

♦Houghton,  J.  E.  W 3,060  00 

Jarvis,  H.  A 2,700  00 

Jesshope,  E.  V 3,120  00 

Johannsson,  M 2,460  00 

Johnson,  A.  B 2,460  00 

Keating,  N.  A 2,700  00 

Kelley,  H.  W 2,460  00 

♦Kelley,  J.  C 3.000  00 

♦Kelly,  J.  1 2.820  00 

♦Lacombe,  J.  A 3,120  00 

♦Lancaster,  H.  L 3.120  00 

Lane,  J.  P 2,400  00 

Lang,  R.  H.  (Dec.  8) 4,260  00 

Langdon,  E.  T 4,980  00 

Lapointe,  A.   (Dec.  8) . . . .  2,700  00 

♦LaRochelle,  J.  (Nov.  23) . .  2,700  00 

♦Latendresse,  J.  A.  R 3,600  00 

♦Lauchlan,  W 3,600  00 

Lemay,  J.  A 4,140  00 

♦Lemay,  J.  H 2,400  00 

♦Lomax,  J.  M 3.600  00 

♦Long,  C.  E 2,700  00 

Lynch,  M.  E 2,400  00 

MacDonald,  D.  A 2,760  00 

♦Mackie,  T.  E 2,400  00 

Maclennan,  F.  M.  (Dec.  8)  5.400  00 

♦Mallace,  T.  B.  (Aug.  15) . .  4,200  00 

Marcoux,  J.  0.  J 3,000  00 

♦Matheson,    C.   P 2,820  00 


Salary 

Travelling 

rate 

expenses 

2,400  00 

2,700  00 

3,360  00 

3,120  00 

458  86 

3,600  00 

438  41t 

2,700  00 

1,289  14t 

333  18t 


1,283  25t 
911  85t 

360  88 


2,725  20t 
859  44t 


1,014  OOt 


DEPARTMENT   OF   FINANCE 


CC— 25 


*Mattice,  W.  J 

McCarthy,  W.  W 

McCoy,  J.  P 

McCuilough,  W.  W 

McCutcheon,  L.  W 

♦McDougall,  S 

McGill.  J.  J 

McLaren,  S.  H 

(on  loan  to  Unemploy- 
ment Insurance  Com- 
mission) 

McMullen,  J.  E 

McPhail.  A.  S 

♦McQuarric.  W.  E 

♦Mesaffin.  W.  H 

Monk,  G.  B 

Moore,  W.  P 

♦Morgan,  I.  M 

♦Morton.  R.  L 

♦Myers,  J.  W 

Neville,  P.  V 

Xoonan,  J.  V 

O'Connor,  W.  J 

O'Dempsey,  J.  A 

Oliver,  D.  W.  G 

Pariseau,  P.  E 

Payne,  S.  A 

Pavnter,  W.  J.  (Jan.  31).. 

Phillips,  T.  F 

♦Plavfair,  R.  C 

Pollard,  G.  H 

Powers,    G 

♦Pratte.  J.  E.  H 

Rathwell.  W.  K 

♦Ravner,  H.  B 

Reilly,  T.  H 

Roberts,  S.  V 

Robertson,  C.  R 

♦Rolston,  J.  R 

Roy,  J.  L 

Rusk,  H 

Russell,  J.  G 


Salary 
rate 

3.120  00 
2,700  00 
2,400  00 
2,700  00 
4,140  00 
2,940  00 
4,140  00 
4.440  00 


3,600  00 
3,120  00 
2.700  00 
2.400  00 
3.600  00 
3.000  00 
3.600  00 
3,120  00 
3,480  00 
2,700  00 
2,400  00 
3,120  00 
2,400  00 
4.800  00 
3.240  00 
2.700  00 
2,700  00 
2,700  00 
4,200  00 
2,400  00 
2.400  00 
4,440  00 
3,840  00 
3.600  00 
2,700  00 
4,980  00 
2,400  00 
2,580  00 
3,420  00 
2,580  00 
2,880  00 


Travelling 
expenses 


1,957  31t 
725  90t 


640  21t 
335  OOt 

501  53t 


Sawyer,  E.  A 

Scatcherd,  E.  C 

♦Shaver,  G.  M 

♦Slack,  G.  H.  (Mar.  10)... 

Slasor,   H 

Sloman,  H 

Smith,  J 

Smithers,  H.  L 

Smythe,  A.  E , 

Somerville,  J.  M 

♦Spence,  W.  C 

Stanley,  G.  M 

Stephenson,  P.  C 

Stevens,  J 

Stokoe,  T.N 

♦Streme.s,  F.  W 

Strong,  R.  A 

Thornton,  W.  A.  (Dec.  8), 

Tremblay,    R 

Viau,  M.  E.  A 

♦Virr,  L.  S 

♦Waldorf,  C.  V 

♦Walton,  W.  S 

♦Waters,  R.  V 

Weeks,  F.  0 

Weir,  J.  W 

White,  C.  L.  W 

♦White,  H.  J 

♦Whittle,  D.  G 

♦Wilkinson,  C.  L 

Willis,  T.  G 

Wilson,  H.  E 

Wilson,  H.  T 

Wood,  E.  E 

♦Wood,  F.  E 

Wood,  W.  J 

Woodside,  E.  H.  S 

♦Woolsey,  A.  G 

♦Worden,  G.  F 

♦Wright,   C.  J 

♦Wymbs.  A.  D 

Yetts,  C.N 


Salary 
rate 

3,480  00 
2,940  00 
3.600  00 
2,400  00 
3,480  00 
4,800  00 
3,600  00 
3,360  00 
3,120  00 
2,700  00 
2,700  00 
2,400  00 
4,440  00 
4,620  00 
2,760  00 
3.000  00 
3.000  00 
2,700  00 
3,120  00 
2,400  00 
2,400  00 
2,700  00 
2,700  00 
2,700  00 
4,800  00 
2.700  00 
4,800  00 
2,700  00 
4,800  00 
2,460  00 
2,400  00 
2,580  00 
3,420  00 
4.620  00 
5,000  00 
2,700  00 
4,080  00 
2,640  00 
3,120  00 
2,460  00 
3,120  00 
3,120  00 


Travelling 
expenses 


879  46t 


1,541  47t 


1,606  lot 


2,196  oof 
1,027  54t 

1,098  OOt 


♦  Received  additional   compensation — see   following  list. 

t  Part  of  travelling  expenses  paid  from  the  War  Allotment. 

As  of  March  31,  1944,  there  were  262  employees  being  paid  war  duties  supplements,  including  the 
following  whose  salaries  are  detailed  above  (amounts  represent  annual  rates  paid  at  that  date,  or  at  date  of 
discontinuance  as  shown):  A.  T.  Allen,  $540;  J.  P.  Anderson,  $240;  T.  R.  C.  Anderson,  $1,500;  C.  E.  Angers, 
$900;  A.  W.  Bannard,  $2,280;  N.  E.  Beach,  $1,140;  J.  R.  L.  Beaudoin,  $660;  A.  L.  Boswell,  $300;  H.  J.  Brown, 
$720;  R.  A.  Burdett,  $360;  F.  J.  Cameron,  $1,020;  J.  A.  Clarke,  $120;  F.  G.  Coburn,  $1,320;  H.  G.  M.  Cordes, 
$120;  J.  H.  Courtemanche,  $420;  C.  C.  Crocker,  $300;  J.  B.  CuUen,  $720;  D.  J.  Cuthill,  $120;  R.  E.  Davis, 
$720;  J.  D.  Dawson,  $1,200;  J.  R.  Dawson,  $780;  F.  W.  Donkin,  $1,200;  B.  C.  Donnelly,  $600;  C.  C.  Duncan, 
$880;  J.  H.  Fee,  $120;  H.  V.  Flegg,  $420  (Mar.  1);  A.  V.  Franklin,  $1,260;  J.  A.  Eraser,  $600;  C.  H.  Hagan, 
$300  (Nov.  21);  E.  W.  Hawkins,  $420;  D.  Hendry,  $120  (July'l);  G.  A.  Hoare,  $720;  J.  O.  Hodgkin,  $300; 
J.  E.  W.  Houghton,  $660;  J.  C.  Kelley,  $600;  J.  I.  Kelly,  $780;  J.  A.  Lacombe,  $600;  H.  L.  Lancaster,  $600; 
J.  A.  LaRochelle,  $780  (Nov.  23);  J.  A.  R.  Latendresse,  $540;  W.  Lauchlan,  $540;  J.  H.  Lemay,  $1,200; 
J.  M.  Lomax,  $1,200;  C.  E.  Long,  $300;  T.  E.  Mackie,  $480;  T.  B.  Mallace,  $450  (Aug.  15);  C.  P.  Matheson, 
$480;  W.  J.  Mattice,  $600;  S.  McDougall,  $60;  W.  E.  McQuarrie,  $120;  W.  H.  Megaffin,  $480;  I.  M.  Morgan, 
$1,000;  R.  L.  Morton,  $480;  J.  W.  Myers,  $120;  R.  C.  Playfair,  $800;  J.  E.  H.  Pratte,  $360;  H.  B.  Rayner, 
$240;  J.  R.  Rolston,  $120;  G.  M.  Shaver,  $240;  G.  H.  Slack,  $300  (Mar.  10);  W.  C.  Spence,  $420;  F.  W. 
Stremes,  $300;  L.  S.  Virr,  $300;  C.  V.  Waldorf,  $900;  W.  S.  Walton,  $120  (Oct.  1);  R.  V.  Waters,  $120; 
H.  J.  White,  $420;  D.  G.  Whittle,  $700;  C.  L.  Wilkinson,  $240;  F.  E.  Wood,  $1,000;  A.  G.  Woolsey,  $180; 
G.  F.  Worden.  $480;  C.  J.  Wright,  $540;  A.  D.  Wymbs,  $480. 

19059—9 


CC— 26  PUBLIC  ACCOUNTS:  PART  II 

The  following  employees,  whose  salary  rates  were  under  $2,400  on  that  date  received  travelling  expenses 
in  excess  of  $300:  T.  W.  Bee,  $1,088.25;  W.  R.  Butchart,  $1,659.06;  R.  M.  Gervan,  $307.83;  W.  W.  Holcombe, 
$1,348;  J.  Leeman,  $703.74;  J.  A.  Lynas,  $1,317.06;  E.  J.  Rice,  $992.50.    The  travelling  expenses  of  certain 
other  employees  were  paid  from  the  War  Allotment  (see  page  CC — 33). 
D    All  payments  made  to  King's  Printer. 

E    Expenditures  under  this  allotment  consist  of  payments  to  International  Business  Machines  Limited  for 
rental   of  business  and  accounting  machines. 


Vote  65      Fanners'    Creditors    Arrangement    Act,    1934,    and  Municipal    Improvements    Assistance    Act, 
1938 — Administration 

Estimates  Allotments         Expenditures 

A    Salaries    41,760  00  40,760  00  37,439  58 

B    Cost  of  Living  Bonus 3,740  00  4,740  00  4,224  81 

C    Fees — Commissioners  and  Official  Receivers 48,000  00  46,000  00  38,830  10 

D    Travelling  Expenses 17,000  00  16,500  00  7,905  57 

E    Stationery  and  Equipment 5,000  00  5,000  00  3,558  25 

F     Postage    7,000  00  9,000  00  7,897  07 

G    Rents    1,000  00  1,500  00  1,282  95 

H    Filing  and  Legal  Costs 6,000  00  6,000  00  5,334  22 

I     Telephone  and  Telegrams  1,000  00  1,000  00  708  94 

J     Land  Appraisals   15,000  00  15,000  00  10,481  86 

K    Sundries    1,500  00  1,500  00  1,237  84 


$   147,000  00        $   147,000  00       $   118,901  19 


Expenditures  were  entirely  in  respect  of  the  administration  of  the  Farmers'  Creditors  Arrangement  Acts 
of  1934  and  1943,  and  were  distributed  as  follows:  Alberta,  $33,402.48;  Manitoba,  $1,387.09;  Saskatchewan, 
$67,821.25;  and  Head  Office,  $16,290.37. 

As  of  March  31,  1944,  there  were  28  employees  paid  from  this  account.     The  following  were  receiving 

salaries  at  an  annual  rate  of  $2,400  or  over  on  that  date  or  at  date  of  separation   (shown  in  brackets) : 

C.  W.  Hoffman,  $3,600;  H.  W.  Millican,  $3,600;  J.  G.  Olding  (Dec.  1),  $3,000;  C.  A.  Port,  $3,000. 
C  D    Certain  fees  and  travelling  allowances  were  made  to  members  of  the  Boards  of  Review  until  December  15, 

1943,  at  which  date  the  Farmers'  Creditors  Arrangement  Act,  c.  26,  1943,  came  into  effect.    Procedure  under 

this  authority  involved  the  discontinuance  of  such  Boards  of  Review. 
C    Fees  in  excess  of  $1,000  were  paid  to  the  following  Commissioners:  F.  M.  Borland,  $1,012.50;  William  Hall, 

$1,065;  Frank  Holmes,  $1,102.50;  Charles  Wilson,  $1,095. 
Payments  in  excess  of  $1,000  to  Official  Receivers:  J.  M.  Bright,  $1,580;  S.  N.  Davidson,  $1,354.20;  John 

Decore,  $1,135;  A.  N.  Forcier,  $2,650;  W.  0.  Eraser,  $1,010;  J.  E.  Friesen,  $1,655;  J.  M.  Goldenberg,  $1,845; 

J.  C.  Marshall,  $2,820;  J.  B.  McGuire,  $1,170.90;  L.  T.  McKim,  $1,200;  D.  J.  Mitchell,  $1,230;  H.  A.  Ruther- 
ford, $3,505. 
D    Travelling  expenses  in  excess  of  $300  were  paid  to  the  following  judges:  Mr.  Justice  P.  M.  Anderson,  $614.85; 

Chief  Justice  J.  T.  Brown,  $805;  Mr.  Justice  W.  R.  Howson,  $428.41;  Mr.  Justice  S.  J.  Shepherd,  $528.05. 
Commissioners  and  Registrars  also  were  paid  travelling  expenses  from  this  allotment.    Those  receiving  $300 

or  more  were  as  follows:  F.  M.  Borland,  $654.95;  F.  W.  Holmes,  $739.90;  H.  W.  Millican,  $731.45;  William 

Rea,  $396.55;  Charles  Wilson,  $633.70. 
J    Administrative  costs  of  land  appraisals  made  by  the  Canadian  Farm  Loan  Board,  distributed  by  provinces: 

were  as  follows:  Alberta,  $2,501.86;  Saskatchewan,  $7,980. 


Vote  66     To  provide,  subject  to  the  approval  of  the  Treasury  Board,  for 

salaries,  cost  of  living  bonus,  re-classifications  and  increases 100,000  00 

Less  transferred    4,102   57 

$      95,897  43 

Expenditures nil 


Amounts  transferred  to  supplement  the  salary  allotments  of  various  departments  were  as  follows:  Mines 
and  Resources  (Surveys  and  Engineering  Branch),  Vote  144,  $720;  Public  Printing  and  Stationery,  Vote  252, 
$67.88;  Vote  254,  $584.79;  Privy  Council,  Vote  248,  $2,729.90. 


DEPARTMENT   OF  FINANCE  CC— 27 

Vole  67  Unforeseen  expenses,  expenditure  thereof  to  be  subject  to  the 
approval  of  the  Treasury  Board,  and  a  detailed  statement  to  be  laid 
before  Parliament  within  fifteen  days  of  next  session 80,000  00 

Less  transferred    238   d9 

79,761  61 

Expenditures ^       41,227  60 

Amounts  transferred  to  other  departments  were  as  follows:  External  Affairs,  $19525;  Mines  and  Resources- 
(Immigration  Branch),  $7;  Public  Works,  $15;  Transport,  $21.14. 

Expenditures  by  this  Department  amounted  to  $41,227.60  as  follows:  expenses  and  remuneration  of 
J.  C.  Thompson,  F.C.A.,  for  an  audit  made  of  provincial  revenues  from  the  sale  of  alcoholic  beverages, 
$28,036.60  (P.C.  31/3711,  May  5,  1943) ;  expenses  of  the  Dominion  Bureau  of  Statistics  in  connection  with  the 
census  of  the  Public  Service,  $3,191  (T. 261710. B,  April  20,  1944);  and  grant  toward  relief  of  distress  resulting; 
from  fire  at  Hebertvill?  Station,  Quebec,  $10,000  (T.244138.B,  July  15,  1943). 


Redemption  of  Previous  Years'  cheques — Consolidated  Revenue  and  Audit  Act,  c.  27,  1931.  .$        742  72 

This  amount  represents  payment,  or  provision  for  payment,  of  outstanding  cheques  received  during  the 
year,  the  amounts  of  which  had  previously  been  written  off  to  Revenues. 


WAR 
War  Allotments  and  Expenditures 

Refunds  to 
Previous  Years'  TotaF 

See  Allotments  Expenditures     War  Expenditures  Expenditures" 

Page  1943-44  1943-44  in  1943-44  to  date 

CURRENT 

CC-29  Comptroller  of  the  Treasiu-y 8,619,200  GO        8,403,900  33  947  76  20,717,995  64 

CC-33  Expenses   of   Administration,    Em- 
ployees Plan— Victory  Loans ....         125 ,  353  00  125 ,  314  99     166, 015  03 

CC-33  Expenses  of  co-ordinating  officer  for 

PubUc  Service  6th  Victory  Loan . .  3 ,  000  00 

CC-33  To  provide  for  losses  of  remittances 

for  War  Savings  Certificates  and 

losses  of  War  Savings  Stamps  or 

proceeds  from  the  sale  of  same  in 

accordance  with  the  terms  of  P.C. 

ll/7359of  August  19,  1942 8,000  00  5,567  25     13,077  25 

CC-34To  provide  for  miscellaneous  small 

losses  which  have  occurred  as  an 

unavoidable  consequence  of  the 

method  of  selling  and  distributing 

War  Savings  Stamps,  War  Sav- 
ings Certificates  or  Victory  Bonds  2 ,  OOOlOO  1 ,  501  03     1 ,  501  Oa 

CC-34To  provide  for  payment  to  certain 

employees  of  amounts  deducted 

from  their  wages  by  the  C.F.L. 

Engineering  Co.,  under  the  Pay 

Roll  Savings  Plan  for  the  purchase 

of  the  Third  and  Fourth  Victory 

Loan  Bonds 1,585  14  1,585  14     1,585  14 

CC-34To  provide  for  payment  to  Mary 

Holdsworth,  Vancouver,  B.C.,  for 

injuries  received  when  struck  by  a 

falling    Victory    Loan    sign,    the 

property  of  the  Crown 250  00  250  00     250  0© 

19059— 9i 


CC— 28 


PUBLIC  ACCOUNTS:  PART  II 


See 
Page 

CURRENT — Concluded 

CC-34  To  provide  for  payment  to  the  Bank 
of  Montreal,  Quebec,  to  cover  loss 
on  sale  of  bonds  to  former  em- 
ploj^ees  of  the  Dominion  Arsenal, 

Quebec 

CC-34  Expenses    of    Dominion-Provincial 

Conference,  preparation,  etc 

CC-34  Expenses  of  Overseas  Cheque  Ad- 
justment Branch 

CC-34  To  provide  for  payment  of  premiums 
on  the  purchase  of  Dominion  of 

Canada  Registered  Stock 

CC-35  Old  Age  Pensions  including  pensions 
to  the   Blind — Dominion's  share 

of  pensions 

CC-35  Conversion  of  Large  Dwellings  into 

multiple  housing  units 

CC-37  tWartime  Prices  and  Trade  Board — 

Administration 

CC-49  To  provide  for  purchase  of  space 
in  daily  and  weekly  news- 
papers, labour  papers,  farm 
papers,  etc.,  for  the  purpose  of 
publicizing  the  Prime  Minister's 
radio  address  on  December  4th, 
1943  in  support  of  the  economic 
stabilization  program 

C!C-49  Subsidies  due  to  ap- 
plication of  order 
placing  a  ceiling 
over  all  prices — 
Commodity  Prices 
Stabilization  Cor- 
poration Limited. .81,600,000  00 
=*Less  Advances 31 ,  880  61 


Refunds  to 
Previous  Years'  Total 

Allotments  Expenditures     War  Expenditures  Expenditures 

1943-44  1943-44  in  1943-44  to  date 


03  00 
6,000  00 
4,200  00 

19,300  00 

3,500,000  00 

1,037,500  00 

14,300  000  00 


25,000  00 


81,568,119  39 


CC^D 'Canadian  Wool  Board 

Limited 14,000,000  00 

*Less  Advances 13,778,703  89 


CC^O  Payment  of  freight  on  steel  scrap 
shipped  from  British  Columbia 
to  Sault  Ste.  Marie,  Ontario  and 
consigned  to  the  Algoma  Steel 
Corporation — Payment  of  1942- 
43  accounts 

CC-50  {Payments  to  millers  and  other  manu- 
facturers of  wheat  products  for 
human  consumption  to  enable 
them  to  sell  at  prices  not  in  excess 
of  the  maximum  prices  during  the 
basic  period 


221,296  11 


29,393  49 


63  00     

4,872  42     

4,189  30     

13,015  91     

3,062,154  37     

840,832  31     

13,705,006  48  2,609  32 


63  00 

4,872  42 
7,295  35 

8,239,699  20 

3,062,154  37 

840,832  31 

24,147,499  04 


22,539  02 


22,539  02 


81,519,323  04 
221,296  11 

29,393  49 


20,500,000  00   20,500,000  00 


150,463,421  53 
255,542  78 

118,967  52 
20,500,000  00 


NON-CURKENT 

*To  reimburse  employees  for  loss  by 
fire  or  theft  of  War  Savings 
Stamps  held  for  their  account  by 
their  employers 

^National  War  Finance  Committee — 
To  provide  assistance  to  A.  J. 
Webb,  Grand  View,  Manitoba,  in 
the  payment  of  certain  medical 
and  hospital  expenses  occasioned 
by  an  automobile  accident  while 
he  was  serving  as  chairman  of  the. 
Grandview  Unit  of  the  Victory 
Xoan  Volunteer  Workers 


86  00 


1,000  00 


DEPARTMENT   OF   FINANCE 


CC— 29 


Allotments 
1943-44 


Expenditures 
1943-44 


Refunds  to 

Previous  Years' 

War  Expenditures 

in  1943-44 


Total 
J^xpenditures 
to  date 


NON-CUBRE  NT — Concluded 

War   Appropriation    (United  King- 
dom Financing)  Act  1942 

Wartime  Prices  and  Trade  Board — 
Office  accommodation,  furniture 
and  equipment  for  various  Ad- 
ministrators, Prices  and  Supply 
Representatives  and  Sub-Reg- 
ional Representatives 

Licensing  Division 

Wartime  Salvage  Limited 

(See  Appendix  6  to  this  sec- 
tion, page  CC-90) 
To  provide  for  payment  of  freight 
from  Sydney,  N.S.,  to  Montreal, 
Quebec,  on  steel  billets  shipped 
from  Dominion  Steel  and  Coal 
Corporation  Ltd.,  to  Steel  Com- 
pany of  Canada 

Canadian  Furnace  Limited,  Port 
Colborne,  Ont.— Subsidy  on  coke 

for  production  of  pig  iron 

To  provide  for  payments,  by  the 
Minister  of  Finance  to  reimburse 
Canadian  Furnace  Limited  for 
freight  paid  from  Montreal  to 
Port  Colborne  on  not  more  than 
70,000  net  tons  of  coke  for  the 
period  May  25,  1942  to  December 
31,  1942  both  dates  inclusive,  such 
coke  being  shipped  by  the  Lasalle 
Coke  Company  to  Canadian  Furn- 
ace Limited;  all  such  payments 
being  subject  to  the  limitations 
and  conditior\s  set  forth  in  P.C. 

4832,  June  9,  1943 

Dominion  Steel  and  Coal  Corpora- 
tion, Limited,  freight  subsidy 

War  Supply  Board — 

Administration 

Royal  Canadian  Mint 

Less  Miscellaneous  War  Revenues 

$129,970,260  13 


1,000,000,000  00 


128,254  40 
138,994  6.0 
439,874  23 


84,381  OO 
362,118  22 


$128,460,804  19    $ 


191,646  65- 

1,810,00000" 

216,156  77 

169,816  la 

1,232,105,638  68 
427,600  30 

3,557  08  $1,231,678,038  3S 


•Included  in  the  debit  balances  of  the  relative  accounts  under  the  Open  Accounts  further  on  in  this  section. 
tUnder  Department  of  Labour  prior  to  1941-42. 
tUnder  Department  of  Trade  and  Commerce  in  1942-43. 


Allotment:   Comptroller  of  the  Treasury 8,619,200  OO 


Expenditures . 


$8,403,900  33 


This  allotment  was  provided  for  the  expenses  of  accounting  services  for  the  Defence  Departments, 
including  the  Dependents'  Allowance  and  Assigned  Pay  Branch,  the  Overseas  Office,  and  other  services 
incidental  to  war. 


CC— 30 


PUBLIC  ACCOUNTS:  PART  H 


A  distribution  of  expenditures  follows: — 

Salaries    6,422,143  63 

Cost  of  Living  Bonus  751,869  31 

Unemployment  Insiuance 58,113  31 

Travelling  Expenses 284,244  96 

Printing  and  Stationery 418,115  13 

Rent  of  Equipment   236,603  25 

Sundries    232,810  74 


$8,403,900  33 


As  of  March  31,  1944,  there  were  5,645  employees  paid  from  this  account.     The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  oh  that  date  or  at  date  of  separation  « 
(shown  in  brackets).    The  travelling  expenses  of  these  employees,  where  the  amount  was  in  excess  of  $300,  i 

Wrp  also  shown  •  ^ 


Abeles,  D 

Adams,   R.  W 

Alexander,  J.  M 

Armstrong,  H.  J 

Armstrong,  H.  W 

Armstrong,  W.  G 

Arnall,  W.J 

Asselin,  E 2,400  00 

Atkins,  J.  C.  D.  (Nov.  16)  3,120  00 

Baker,  W.  M.  (Aug.  16)   . .  4,140  00 

Barber,  D.  T 2,700  00 

Bardwell,  F.  W 2,700  00 

Barnett,  V.   G 3,120  00 

Barry,  W.  E.  R 2,400  00 

Bates,  H.  S 3,120  00 

Bates,  J.  H.   . .' 2,500  00 

Beach,  H.  V 3,600  00 

Belanger,  J.  B 3,900  00 

Bell,  J.  H.  A 2,400  00 

Bennett,  L.  W.  (Nov.  7)    .  3,300  00 

Bertie,  L.  A.  R.  (June  20)  2,700  00 

Bertrand,  B 2,700  00 

Bisson,  D.  G 2,520  00 

Bissonnette,  C.  E 2,400  00 

Black,  A.  H.  (Nov.  25)    . .  4,500  00 

Black,  F.   G 3,800  00 

Blanchard,  D.  M 3,600  00 

Bluethner,  E.  R 3,120  00 

Bolton,  G.  R 2,700  00 

Booth,  W.  (May  16)   3,120  00 

Bourbeau,  M 2,400  00 

Boutin,  A.  E 2,700  00 

Boutin,  L.  E 2,700  00 

Bradfield,  A.  E.  (July  6)  . .  2,700  00 

Bradshaw,  N.  J.  W 3,000  00 

Braithwait,  H.  (Aug.  22)    .  3,300  00 

Brennan,  C.  N 3,600  00 

Brock,  H 3,120  00 

Browne,  L.  T 2,800  00 

Buchanan,  M.  T 3,300  00 

Burdon,  A.  T 3,400  00 

Burns,   A.   W 4,140  00 

Burrows,  K.  M 3,000  00 

Burt,  E.  A.  (Aug.  26)    ....  2,400  00 

Bush,  L.  J 3,600  00 

Butterworth,  P.  A 3,120  00 

Cahley,  H.  J 2,700  00 


Salary 

Travelling 

rate 

expenses 

3,000  00 

4,800  00 

$      782  11 

3,300  00 

1,054  39 

4,140  00 

3,120  00 

3,120  00 

819  21 

2,700  00 

1,148  61 

633  05 
1,123  75 


369  90 
1,189  28 

590  60 
1,363  17 


682  66 

680  06 

1,091  52 

1,146  27 

302  47 


399  39 


Salary  Travelling 

rate  expenses 

Gaines,  H.  (Nov.  1)  2,400  00 

Cameron,  J.  G 4,140  00  773  27 

Cameron,  R.  J 2,700  00 

Campbell,  A.  F.  D 3,600  00  446  30 

Campbell,  E.  F.  (Nov.  1) .  4,000  00  1,269  66 

Campbell,  J.  H 3,120  00 

Campbell,  T.  (Dec.  29)   . .  3,000  00  1,615  64 

Carrier,  P.  R 2,400  00 

Cauldfield,  W.  H 5,400  00  552  57 

Chandler,  W.  S 3,300  00  370  59 

Charlton,  W 3,300  00 

Cherry,  A.  A 3,120  00 

Chisholm,  T.  W.  (Mar.  31)  3,400  00 

Christian,  C.  P 3,120  00  1,538  55 

Christie,  J.  W 2,400  00 

Clarke,  0.  T.  C 2,700  00  991  63 

Clayton,  H.  E 4,500  00  490  62 

Clough,  E   .M 2,400  00  690  63 

Collinson,  B.  J 3,120  00 

Colquhoun,  D.  A 3,000  00  3,136  24 

Colterjohn,  W.  H 2,700  00 

Connor,  D.  H. 4,140  00  1,845  65 

Cook,  J.  H 3,120  00  31150 

Cooney,  M.  P 3,120  00  1,187  53 

Cooper,  B.  G 2,500  00  331  25 

Cornfoot,  K.  B. 3,000  00  1,387  54 

Couch,  D.  M 2,400  00 

Cowan,  N.  S 3,600  00  1,203  99 

Cox,  A.J 3,500  00 

Crockett,  F.  L 2,400  00 

Culross,  C.  M 3,120  00  1,172  41 

Currie,  T.  S 3,600  00  830  85 

Darbyson,   G.   C 2,700  00  1,627  15 

Dean,  R.  H 3,120  00 

deGannes,  L.  J.  (Jan.  14) .  2,520  00 

Deighton,   D.   C 2,700  00  533  15 

Denman,  R.  W 3,120  00  515  55 

Desroches,  M.  Z 2,400  00 

deVillers,  J.  R.  (Jan.  15) . .  2,700  00  426  92 

Dierssen,  J.  B 3,360  00 

Dobson,   R.   A 2,700  00 

Doran,  W.  L 2,400  00 

D'Orsonnens,  R 2,400  00 

Draper,  G.  V 4,800  00  590  48 

Drew,   G.   T.  0 2,700  00 

DuBrule,  A.  F 2,400  00 

Duffy,  T.  E 2,700  00  788  64 


DEPARTMENT   OF  FINANCE 


CC— 31 


1,522  28 

741  75 

1,524  78 

567  76 

671  32 

906  48 

422  19 

948  23 

546  30 

629  08 

494  36 

Salary  Travelling 

rate  expenses 

Dunn,  V.  C 2,460  00 

Durnan,  E.  H 2,800  00  827  30 

Edgar,  D.  A 3,600  00 

Edwards,  CD 2,400  00  343  68 

Elliott,  E.  H 3,120  00  798  90 

Elliott,  G.  W 3,300  00 

Elliott,  S.  A 2,400  00 

Ellis,  R.  L 2,700  00 

Espley,  S.  E 3,000  00  372  97 

Ferguson,   C.  S 3,000  00 

Fielden,  H.  W 4,140  00 

Firth,  J.  C 2,700  00 

Fitzgerald,  J.  P 3,000  00 

Fox,  J.  H.  (Feb.  24)   3,000  00 

Eraser,  B.  E 2,700  00 

Friesen,  A.  P 3,000  00 

Fr>-er,  J.  D J . . .  4,140  00 

Fulkerson,  G.  M 2,700  00 

Gaboury,  F.  J 3,120  00 

Galbraith,  B.  H 3,000  00 

Gale,  S.  E 2,600  00 

Gallagher,  J.  D 2,400  00 

Gandy,  J.  F 3,000  00 

Gardiner,  J.  W.  (Oct. 3)..  2,700  00 

Gay,  L.  A.  G 2,500  00 

Gerrie,  H.  R 3,300  00 

Giffin,  J.  B 2,400  00 

Gingras,  J 3,400  00 

Gorman,  V.  R 2,700  00 

Gorrie,  P.  (Mar.  25)   2,400  00  374  60 

Gosselin,  J.  S 2^00  00 

Grant,  D.  B 4,500  00  362  64 

Green,  V,.  C.  (Apr.  13)   ...  2,400  00 

Grenier,  J.  J.  W 2,700  00 

Griffin,   J.   M 3,000  00 

Griffiths,  W.  M 4,620  00  456  48 

Gusselle,  L.  E 2,400  00 

Haan,  H.  P 3,120  00 

Hague,  J.  D 3,120  00  883  87 

Handley,  F 2,700  00 

Hanlon,  E.  G 2,700  00 

Harper,  C.  L 2,700  00  512  17 

Hawkins,  V.  R 2,700  00  1,118  40 

Hayward,  R.  F.  (Sept.  16)  2,400  00 

Heard,  H.  B 2,700  00 

Henderson,  J.  D 4,000  00 

Henderson,  W.  R 3,600  00 

Hickey,  H.  F 3,120  00 

Hindsley,   N 4,600  00  529  06 

Hogarth,   G.   F 3,600  00  839  70 

Hollinger,  J.  L 3,120  00  1,550  94 

Huck,  W.  H 3,120  00  1,279  25 

Humphries,  W.  G 2,400  00  900  40 

Hunnings,  H.  E.  (Nov.  10)      2,400  00 

Hunter,  J 4,140  00  2,734  63 

Hunter,  T.  G 3,400  00 

Ibbs,  F.  L.  (Nov.  21)   ....      3,300  00 

Ingall,   A.   W 3,120  00  1,03104 

Inns,  L.  F 3,000  00 

Jackson,   G.  F 2.700  00 

Jackson,  H.  W 3.600  00  339  31 

Jackson,  W.  A 3,120  00 

Jamieson,    0.    S 2.400  00 

Johnson,  C.  A 2,700  00 


Salary  Travelling 

rate  expenses 

Johnson,  G.  A 2,700  00 

Johnson,  H.  (May  1)   ....  2,400  00 

Johnson,  H 3,600  00 

Johnson,  H.  W 3,120  00 

Jones,  F.  J 2,700  00 

Jones,   H 2,520  00 

Jones,  R.  M 2,700  00 

Kearns,  J.  F 2,400  00 

Kee,  J.  B 2,400  00  630  47 

Kell'ock,  W.  T.   (Sept.  16)  3,120  00 

Kent,  W.  F 3,000  00 

Kent,  W.  H 3,000  00 

Kenty,  H.  J 2,700  00  311  46 

Kew,  J.  H 3,000  00  323  40 

Kidd,  F.   (Mar.  11)    2,700  00  818  26 

Kilgore,  T.  H 2,700  00 

Kimber,  G.  W 2,400  00 

Kingsley,  R.  E.  (June  1)   .  3,120  00 

Kynch,  V.  H 2,400  00 

Lamont,  E.   C 3,300  00  1,594  46 

Lavoie,  G 3,600  00  1^33  36 

Layne,  E.  (Feb.  1)    2,400  00 

Leask,   C.   W 3,120  00  629  10 

Lee,  C.  E 3,120  00 

Lee,  J 4,140  00  355  65 

Letourneau,   C.   E 2,400  00 

Livingstone,  J.  V 3,120  00  1,100  26 

Lloyd,  J.  B 3,000  00 

Lockhead,    R 2,700  00 

Loree,  R.  C 3,000  00 

Luck,  H.  M 2,700  00  663  72 

Luff,  J.  H.  (Mar.  1)    3,000  00 

MacAloney,  F.  R 2,700  00 

MacKenzie,  J.  R 2,700  00  726  07 

MacKenzie,   W 3,120  00 

MacKenzie,  W.  T 2,400  00  304  32 

Marshall,   G 2.700  00  577  23 

Martel    A.  A 3,000  00  1,647  26 

Martin',   R.   1 2,400  00  347  16 

Martin,  S.  C.  H.  (June  1)  3,300  00 

Mascuich,  W.  J 2,800  00  340  37 

Masleck,  W 2,700  00  839  25 

Mason,  A.J 2,400  00 

*Masterman,  F.  0 2.700  00 

McClure,  C.  E 2,400  00  1,295  51 

McCreight,  W.  J 4,000  00  1,947  72 

McDonald,  J.  H 2,700  00  300  00 

McGee,  E.  R 2,850  CO 

Mclntyre,  D.  C 2,400  00 

McJannett,  R 2,400  00 

McKee,  J.   M.   (Sept.   16)  3.600  00  719  84 

McKeever,  W.  L 3,120  00  441  73 

McLean,  M.  S.  (June  1)   .  4,140  00 

McParland,  M.  A.  J 3,000  00  1,514  82 

Meyer,  C.  F 3,120  00  ^00  70 

Moore's,  G.  A 2,400  00 

Mordv,  C.  H.  (Aug.  20)   .  2,400  00 

Morrison,   S.   A.    (Feb.  16)  3.600  00  1,303  10 

Morrow,  S.  T.  D 2,400  00 

Motherwell,  T.  B 2,400  00  462  77 

Muirhead,  G.  M 2,700  00 

Mundy,  T.  J 3,800  00  2,027  13 

Munroe,  J.   C 3,000  00  3,190  50 

Murray,   A.  R 3,900  00  397  36 


CC— 32 


PUBLIC  ACCOUNTS:  PART  II 


Salary  Travelling 

rate  expenses 

Nelson,   J.   E 2,700  00  697  56 

Newington,  G.  W 2,500  00 

Newman,   F.   J 3,000  00  794  84 

Nicholson,   S.   R 2,700  00  352  50 

Nickel,  C.  W 2,700  00  349  72 

Noiseaux,  J.  A.  L 3,300  00 

O'Hara,    D.    W 2,400  00 

Ohlke,  F.  R 2,700  00  335  79 

Olson,  G.  S 3,000  00 

Orr,  K.  H 3,000  00  1,202  96 

O'Toole,  E.  P 2,400  00  1,725  44 

Paddon,  N 3,300  00  2,127  53 

Page,  B.   W 3,500  00 

Parkinson,   H 2,400  00  652  29 

Patrick,  F.  G 3,600  00  542  73 

Partridge,   H.   R.    (Jan.   1)  3.120  00 

Payne,  J.  S.  R 3.300  00  674  94 

Pelton,  G.  H 3,600  00 

Perry,  A.  J 2,700  00 

Philp,  R 2,700  00 

Piche,  A.   (Aug.  1)    2,400  00 

Pleau,  P 3,300  00 

Poisson,  S.  (Oct.  10)    ....  2,700  00 

Presseault,  L.  E 2,700  00 

Preston,   L.  D 3,600  00  1,429  77 

Pretsell,   L.   A 3,120  00  502  70 

Pridham,   H.   A 2,400  00  909  23 

Puckett,  W.  B 3,600  00  1,448  05 

Purse,  J.  A.   (Aug.  16)    . .  3,120  00 

Quinn,  M.  G 2,700  00 

Raeburn,   C.  G 3,600  00  763  82 

Ravdon,  S.  J 2,400  00 

Redpath,   O.   C 2,700  00 

Reeves,  J.  A 2,400  00  674  06 

Reid,  J 2,400  00 

Reid,   W.   A 2,600  00 

Rennie,   M.   S 2,700  00 

Richards,  H 3,000  00 

Ricketts,  G.  P 2,700  00 

Riley,  W.  H 3,000  00  1,646  50 

Rintoul,  F.  W 2,700  00  496  45 

Rioux,  C.  M 2,700  00 

Ritchie,  A.  (June  16)   ....  4,000  00 

Robson,  E.   N 4,000  00 

Robson,   H.   S 2,700  00 

Rock,  H.  L 2,700  00 

Ross,  H.   M 3,600  00  904  40 

Russell,   H.   C 2,400  00  1,079  09 

Russell,  J.  A 3,120  00 

Salvesen,  I.  E.  (Oct.  16)   .  3,120  00 

Sayles,  J.  H.  (Nov.  1)    ...  3,120  00 

Scott,  J.   M 3,000  00 

Scott,  R.  D 3,120  00  567  80 

Seaborn,  W.  R 4.140  00  1,127  64 

Seale,  A.  C 2.700  00  794  12 

Shaver,  R.  A 3,120  00 

Shaver,  R.  F 2,700  00  1,492  72 

Shearns,   F.  T 5,400  00  808  33 

Sheppard,  E.  J 3,120  00 

Skinner,    G 2,700  00 

Slater,   R 3,000  00  398  90 

Smith,  C.  H.  M 2,400  00 


Smith,  D.  M.  . . 
Smith,  G.  E.  .. 
Smith,  H.  R.  H. 
Smith,   R.   E.    , 

Smith,    W 

Smyth,   N 

Snow,  F.  J.    ... 
Spicer,  J.  M.  M 
Sprague,   D.    ... 
Sprigings,  W.  C.  R 
Sproule,  J.  B. 
Staines,  H.  A.   , 
Stapleton,  E.  S 
Steben,  F.  L.  (June 
Stephens,   G.   H. 
Sternschein,  A.  A 

Stewart,  D 

Stockwell,  E.  A. 
Stone,    F.    M.    .. 
Strickland,   M.   L 
Sullivan,    L.    B. 
Sutherland,  K.  W 
Tanner,  B.  H.   . 
Taylor,  E.  D.  . . 
Taylor,   J.   T.    . 

Taylor,  P 

Thomas,   G.    ... 
Thomson,  E.  G. 
Thorne,   K.   P. 
Thornhill,  A.  M 

Tighe,   E 

Tillett,  A.  B.  . 
Tinker,  H.  E. 
Tipple,  S.  V.   . 
Tomlinson,   J. 
Tremblay,  F.   . 
Tubman,   W.  J 
Turnbull,  J.    .. 
Turner,  E.  B. 
Tweltridge,  T.  H 
Ure,   R.   W. 
Veitch,  J.  B. 
Wagstaff,   F.   L. 
Wallace,   A.  S. 
Wallis,   G.   B.    . 
Walsh,  G.  R.  (M 
Walton,   F.   H, 
Walton,  W.  D 
Waterhouse,  J.  B 

(Apr.  11) 
Watson,   J.   R. 
Wellein,  A.  H. 
Wellein,    H.    .. 
White,  H.  0.  . 

Wilding,  A.  

Williams,  W.  E 
Wilson,  E.  L. 
Wilson,  H.  P. 
Wilson,  H.  R. 
Wilson,   W.  T. 
Winstanley,  H. 
Wodehouse.  M.  E 

(Nov.  1) 


24) 


Salary 

Travelling 

rate 

expenses 

2,400  00 

2,700  00 

3,120  00 

3,000  00 

2,192  38 

3,000  00 

1,254  09 

2,400  00 

440  38 

2,400  00 

416  75 

2,700  00 

4,800  00 

805  45 

2,520  00 

2,400  00 

3,120  00 

1,367  35 

4,800  00 

1,187  36 

2,700  00 

3,120  00 

3,120  00 

1,984  62 

3,120  00 

3,900  00 

1,384  94 

3,000  00 

969  63 

2,400  00 

795  91 

3,120  00 

2,700  00 

659  74 

3,400  00 

581  63 

3,500  00 

840  83 

2,700  00 

898  12 

3,600  00 

3,120  00 

957  98 

2,700  00 

3.000  00 

2,500  00 

709  34 

5,400  00 

3,120  00 

863  28 

2,700  00 

2,400  00 

2,700  00 

569  09 

2.700  00 

1,277  83 

2,700  00 

1,122  20 

3,400  00 

1,269  61 

2,400  00 

2,400  00 

685  91 

3,500  00 

2,400  00 

1,673  86 

2,700  00 

1,059  48 

3,120  00 

2,400  00 

1,732  28 

2,400  00 

2,700  00 

■^ 

2,700  00 

3,600  00 

2.520  00 

3.300  00 

1,418  76 

4,140  00 

1,372  31 

3,300  00 

4,800  00 

2,700  00 

740  49 

3,120  00 

2,400  00 

503  95 

3,120  00 

3,900  00 

3,400  00 

1,452  57 

2,500  00 

'.    w 

m 


DEPARTMENT   OF   FINANCE  CC— 33 

Wood,  J.   P 2,700  00  1,570  92  Wright,  R.  1 3,000  00 

Wrigglesworth,  N.  (July  1)  2,700  00  Wright,  W.  H 2,400  00 

right,  R.  A 2,700  00  693  55  Wyllie,  W 3,120  00 

right,   R.   H 2,500  00  967  51  Zoppi,  F.  R 2,800  00               325  37 

*  F.  0.  Masterman  was  receiving  a  war  duties  supplement  of  $1,000  as  of  March  31,  1944. 


The  following  employees  whose  salary  rates  were  under  $2,400  on  that  date  received  travelling  expenses  in 
excess  of  $300.    The  salaries  of  some  of  these  employees  are  paid  from  vote  64  (Ordinary  Expenditure) :  D. 
Adams,  $444.34;  W.  G.  Addison,  $1,365;  L.  V.  Aitchison,  $636.58;- W.  A.  Anderson,  $394.07;  J.  A.  Botsford, 
$560.38;  J.  B.  Campbell,  $577.74;  G.  H.  Cheney,  $425.25;  D.  M.  Colquhoun,  $390.45;  G.  H.  Colson,  $503.93 
J.  S.  Cormack,  $1,585.40;  F.  L.  Couling,  $1,145.72;  P.  E.  deRepentigny,  $1,146.02;  R.  A.  Dixon,  $1,756.32;  T.  K 
Fleming.  $585.62;  J.  H.  Fortin,  $982.67;  A.  T.  Frazer,  $2,063.93;  L.  B.  Glover,  $3,228;  A.  R.  T.  Harragin,  S549 
L.  N.  Hill,  $315.18;  J.  0.  Hussey,  $2,196;  T.  D.  Irvin,  $1,001;  F.  H.  Jackson,  $344.41;  J.  R.  Johnston,  $966.93 
N.  H.  J.  Lake,  $949.98;  G.  Lemay,  $378.42;  K.  A.  Mapp,  $529.59;  H.  S.  Markham,  $1,081.50;  W.  D.  McAllister 
$417.84;  R.  E.  McCutgheon,  $1,101;  J.  0.  McDonald,  $618.18;  G.  H.  McKay,  $331.18;  E.  F.  McKee,  $885.24 
C.  J.  McRae,  $549;  H.  Millington,  $2,035.95;  B.  Minskip,  $2,408;   C.  H.  Morgan,  $400.20;  W.  T.  Morrison 
$1,388.52;   J.  S.  Pells,  $549;   E.  B.  Peterson,  $327.80;   R.  S.  Pickell,  $580.01 ;   J.  M.  Porter,  $729.03;    C.A.Pratt 
$849.88;  H.  J.  Reid,  $335.54;  J.  G.  Reid,  $1,755.83;  G.  Reny,  $1,552.65;  W.  S.  Robinson,  $388.45;  J.  L.  Rocque 
$1,511.80;  H.  B.  Smith,  $1,246.43;  W.  H.  Sonley,  $1,452.88;  A.  M.  Starratt,  $460.70;  W.  G.  Stickney,  $1,338.82 
J.  W.  Thomson,  $334.19;  F.  Turnbull,  $907.34;  E.  K.  Turner,  $2,299.14;  G.  G.  Wallace,  $550;  J.  E.  Watson, 
$2,361.25;  D.  L.  Westrop,  $2,472;  H.  E.  White,  $1,264.74;  S.  W.  Whiting,  $315.95;  J.  M.  Wilkinson,  $1,944.39. 

Rent  of  equipment  included  payments  to  the  International  Business  Machines  Co.,  Limited  of  $232,698. 

Supper  allowances  were  authorized  by  Treasury  Board  for  certain  of  the  branches  at  a  rate  of  75  cents  for 
each  three  hour  night  worked,  and  the  total  expenditure  for  that  purpose  was  $9,324,75.  By  branches,  the 
payments  were:  Cheque  Disbursement,  $1,228.50;  Dependents  Allowance  and  Assigned  Pay,  $5,065.50;  Taxa- 
tion, $2,166.75;  National  Defence  —Air  Services,  $864. 

In  connection  with  the  organization,  co-ordination  and  audit  of  war  accounting  activities,  payments  were 
made  under  authority  of  various  Orders  in  Council  as  follows:  Haskell,  Elderkin  and  Company,  $8,050;  Kris 
A.  Mapp,  $1,161,60;  McDonald,  Currie  &  Co.,  $3,400;  Peat,  Marwick,  Mitchell  &  Company,  $1,323.75;  P.  S. 
Ross  &  Sons,  $2,020;  Geo.  A.  Touche  &  Co.,  $13,173.76. 

Suppliers  receiving  $5,000  or  more:  Canadian  National  Telegraphs,  $17,311.86;  Dominion  Government— Post 
Office  Department,  $23,491.69. 


Allotment:    Expenses  of  Administration,  Employees'  Plan — Victory  Loans 125,353   00 

Expenditures $    125,314  99 


The  work  involved  in  recording  instalment  payments  and  i-ssuing,  registering  (where  necessary)  and  mailing 
Victory  Loan  bonds  in  respect  of  certain  members  of  the  public  service  of  Canada  is  handled  by  this  Depart- 
ment.   The  salaries  of  the  additional  staff  and  other  expenses  in  this  connection  were  paid  from  this  allotment. 

As  of  March  31,  1944,  there  were  125  employees  paid  from  this  account. 


Allotment:   Expenses  of  Co-ordinating  officer  for  Public  Service  6th  Victory  Loan $         3,000  00 

Expenditures nil 


Submission  of  expenses  incurred  in  the  present  fiscal  year  was  not  made  until  after  the  close  of  the  year, 
consequently  there  was  no  expenditure  charged  to  this  allotment. 


Allotment:  To  provide  for  losses  of  remittances  for  War  Savings  Certificates  and  Losses 
of  War  Savings  Stamps  or  proceeds  from  the  sale  of  same  in  accordance 
with  the  terms  of  P.C.  11/7359  of  August  19,  1942 , .  . , 8,000  00 

Expenditures tnti^fi^o $         5,567  25 


Expenditures  are  payments  to  the  Bank  of  Canada  as  authorized  by  P.C.  11/7359,  August  19,  1942,  of 
bona  fide  claims  for  remittances  lost  in  or  stolen  from  the  mail,  for  war  savings  certificates  and  losses  in 
post  offices,  by  fire  or  theft,  of  war  savings  stamps  or  of  proceeds  from  tho  sale  thereof. 

19059—10 


CC— 34  PUBLIC  ACCOUNTS:  PART  II 

Allotment:  To  provide  for  miscellaneous  small  losses  which  have  occurred  as  an  unavoid- 
able consequence  of  the  method  of  selling  and  distributing  War  Savings 
Stamps,  War  Savings  Certificates  or  Victory  Bonds 2,000  00 

Expenditures $         1,501   03 

Payment  was  made  under  authority  of  P.C.  56/6181,  August  4,  1943. 


Allotment:  To  provide  for  payment  to  certain  employees  of  amounts  deducted  from  their 
wages  by  the  C.F.L.  Engineering  Company  under  the  Pay  Roll  Savings  Plan 
for  the  purchase  of  the  Third  and  Fourth  Victory  Loan  Bonds 1,585   14 

Expenditures $         1,585  14 


Payment  was  made  under  authority  of  P.C.  41/7730,  Oct.  6,  1943. 


Allotment:  To  provide  for  payment  to  Mary  Holdsworth,  Vancouver,  B.C.,  for  injuries 
received  when  struck  by  a  falling  "Victory  Loan"  sign,  the  property  of 
the   Crown    250  00 

Expenditures $  250  00 

Payment  was  made  under  authority  of  P.C.  19/1781,  March  17,  1944. 


Allotment:   To  provide  for  payment  to  the  Bank  of  Montreal,  Quebec,  to  cover  loss  on 

sale  of  bonds  to  former  employees  of  Dominion  Arsenal,  Quebec 63   00 

Expenditures $  63  00 


The  authority  for  this  allotment  was  T. 246053 B,  August  7,  1943. 


Allotment:   Expenses  of  Dominion-Provincial  Conference — Preparation,   etc 6,000  00 

Expenditures $         4,872'  42 


The  above  expenses  were  authorized  by  P.C.  21/1555  of  March  8,  1944,  to  meet  the  preparatory  expenses 
of  a  proposed  Dominion-Provincial  Conference. 


Allotment :   Expenses  of  Overseas  Cheque  Adjustment  Branch 4,200  00 

Expenditures $         4,189   30 


These  expenditures  represent  salaries  of  employees  in  the  Overseas  Cheque  Adjustment  Branch.     As  of 
March  31,  1944,  there  were  3  employees  paid  from  this  account. 


Allotment:   To  provide  for  payment  of  Premiums  on  the  purchase  of  Dominion  of  Canada 

Registered   Stock    19,300  00 

Expenditures mK^h^V $       13,015  91 


Payments  from  this  allotment  were  for  premiums  computed  at  $4.45  to  the  pound  sterling  on  certain 
securities,  held  by  residents  of  the  United  Kingdom,  which  were  redeemed  in  the  fiscal  year  ended  March  31, 
1944.    The  following  table  shows  the  value  of  securities  redeemed  and  the  amount  of  premiums  paid  thereon: 


DEPARTMENT   OF  FINANCE 


CC— 35 


Securities 

31  per  cent  1950-55. 
31  per  cent  1958-63. 
4    per  cent  1953-58. 


Amount 
redeemed 

74.618  65 
63.187  21 
96.001  04 

Premiums 
paid 

1,916  81 
1,935  54 
9,163  56 

$  233,806  90 

$     13,015  91 

Allotment: 


Old   Age   Pensions   including  Pensions   to   the  Blind — ^Dominion   Government's 

share  of  pensions,  P.C.  6367  of  August  10,  1943 3,500,000  00 

Expenditures $3,062,154  37 


Under  authority  of  P.C.  6367  of  August  10,  1943.  the  Minister  of  Finance  entered  into  agreements  with 
the  governments  of  the  several  provinces,  whereb}',  to  meet  wartime  conditions,  monthly  pension  payments 

were   increased  by  an   amount  not   exceeding  $5,   the  Dominion  Government  assuming  75   per  cent   of  the 
additional  cost. 

Payments  were  made  as  follows: — 

Old  Age  Pensions 

Pensions  to  the  Blind  Total 

Alberta    215,632  25  5,614  75  221,247  OO 

British  Columbia  325,234  26  7,849  81  333,084  07 

New  Brunswick   39.550  93  9,306  74  48,857  67 

Nova  Scotia 52,258  72  4.815  32  57,074  04 

Ontario    850,558  99   •  24,532  09  875,091  08 

Prince  Edward  Island .* 31,213  58  2,25122  33,464  80 

Quebec    1,135,904  54  56,417  19  1,192,32173 

Saskatchewan    292,829  87  7,873  09  300,702  96 

North  West  Territories  311  02  311  02 


$2,943,494  16        $   118,660  21 


The  amounts  shown  above  are  included  in  the  statement  of  these  pensions  on  page  CC — 13. 


Allotments:   Conversion  of  large  dwelling  buildings  into  multiple  housing  units 

Allotments 

A    Ottawa  and  vicinity 275,000  00 

B    Vancouver  and  Victoria  405,000  00 

C     Toronto    50,000  00 

D    Hamilton,  St.  Catharines  and  Brantford  60,000  00 

p]     Montreal  and  Quebec  225.000  00 

F     Kingston,  Trenton  and  contiguous  municipalities 5.000  00 

G    Windsor,  Sarnia  and  London,  and  contiguous  municipalities  3,000  00 

H    Halifax,  Saint  John,  Moncton  and  contiguous  municipalities 1,000  00 

I      Edmonton,  Calgary  and  contiguous  municipalities   1,000  00 

J     James  Bay  Hotel,  Victoria,  B.C 12,500  00 


},062,154  37 


Expenditures 

200,114  50 

366,729  19 

36,553  45 

47.502  45 

186,915  75 

573  97 

2,443  00 


$1,037,500  00        $  840,832  31 


A  more  detailed  breakdown  of  the  above  expenditures  follows: 


Administration 

Rents 

9,215  40 
19,957  66 
1,839  08 
2,540  26 
8,426  65 
25  80 

Conversion 

Costs 

Maintenance 

5,425  74 

4.561  73 

446  68 

881  52 

775  11 

Total 

29,370  83 

156,102  53 

304,902  83 

25,422  03 

31,209  12 

159,125  86 

125  00 

364  59 

200,114  50 

37,306  97 

366,729  19 

8,845  66 

36,553  45 

12,871  55 

47,502  45 

18,588  13 

186,915  75 

423  17 

573  97 

2,078  41 

2,443  OO 

$   109,484  72        $     42,004  85        $   677,251  96        $     12,090  78        $  840,832  31 


19059— lOi 


CC— 36 


PUBLIC  ACCOUNTS:  PART  II 


Wartime  conditions  caused  an  influx  of  population  into  certain  urban  areas,  thereby   creating  an  acute 

shortage  of  housing  accommodation.    The  above  allotments  were  authorized  to  provide  funds  to  alleviate  this 

condition  by  the  conversion  of  certain  suitable  large  dwellings  located  in  these  areas  into  multiple  housing 

units. 

All  properties  were  leased  for  a  period  of  five  years,  with  the  Minister  of  Finance  having  the  privilege  of 

renewing  the  lease  for  a  further  three-year  period  or  of  terminating  the  lease  on  30  days'  notice.     Maximum 

monthly  rental  paid  for  any  building  acquired  for  conversion  was  limited  to  one  per  cent  of  the  appraised 

value  of  the  property  before  conversion  plus  one-twelfth  of  the  increase  in  annual  municipal  real  estate  taxes 

occasioned  by  the  conversion  of  the  said  property.    The  dwelling  units  created  by  conversion  were  sublet  by 

the  Minister  to  suitable  tenants,  on  one  year  leases  subject  to  termination  by  the  Minister  on  30  days'  notice. 

Rentals  were  set  by  officials  of  the  Wartime  Prices  and  Trade  Board.    Rentals  totalling  $27,149.80  were  deposited 

to  Special  Receipts — Miscellaneous  War  Revenues. 

A  P.C.  2641  of  April  1,  1943,  authorized  the  Minister  of  Finance  to  acquire  by  lea.se,  not  more  than  ten 
suitable  dwelling  buildings  located  in  the  Ottawa  district,  for  purpose  of  subdivision,  and  to  enter  into 
contracts  for  the  rebuilding,  remodelling,  reconditioning,  converting,  changing  and  altering  of  the  same. 
.Expenditures  were  restricted  to  $1,500  per  dwelling  unit  produced  by  such  conversion,  and  the  total  liability 
of  the  Crown  under  all  contracts  was  not  to  exceed  $50,000.  P.C.  4579  of  June  4,  1943,  authorized  the  further 
acquisition  of  fortj^  dwellings  and  a  further  expenditure  not  to  exceed  $200,000  for  their  conversion. 
P.C.  6812  of  August  30,  1943,  authorized  a  further  expenditure  of  $250,000  on  fifty  additional  dwellings  to  be 
acquired.  P.C.  9381  of  December  7,  1943,  authorized  the  Minister  to  acquire  additional  dwellings  and  to  spend 
a  further  sum  not  to  exceed  $500,000  on  their  conversion. 

B  P.C.  4579  of  June  4,  1943,  authorized  the  Minister  of  Finance  to  acquire  fifty  suitable  dwelling  buildings  in 
the  Victoria  and  Vancouver  districts  and  to  spend,  for  their  conversion  into  multiple  housing  units,  a  sum 
not  exceeding  $250,000.  The  cost  of  conversion  per  unit  produced  was  restricted  to  $1,500.  P.C.  7889  of 
October  12,  1943,  authorized  the  Minister  to  acquire  50  additional  properties  in  these  districts  and  to  spend 
a  sum  not  in  excess  of  $250,000  on  their  conversion.  P.C.  8305  of  October  26,  1943,  authorized  the  Mini-ster 
to  acquire  100  additional  properties  in  these  districts  and  to  spend  a  sum  not  in  excess  of  $500,000  on  their 
conversion. 

"C.  P.C.  4892  of  June  17,  1943,  authorized  50  conversions  in  the  Toronto  district  and  limited  total  expenditure 
'to  $250,000.  P.C.  524  of  January  28,  1944,  authorized  the  acquisition  of  additional  properties  in  this  district 
and  the  expenditure  of  a  further  sum  of  $500,000  for  conversion. 

D  P.C.  6812  of  August  30,  1943,  authorized  50  conversions  in  the  Hamilton,  St.  Catharines  and  Brantford 
Districts,  restricting  total  expenditures  to  $250,000.  P.C.  9015  of  November  23,  1943,  extended  these  districts 
to  include  the  city  of  Gait. 

E  P.C.  6812  of  August  30,  1943,  authorized  conversions  in  the  Montreal  and  Quebec  districts  limiting  total 
expenditures  to  $500,000.  P.C.  259  of  January  24,  1944,  authorized  further  conversions  with  a  maximum 
expenditure  of  a  further  $500,000. 

F  P.C.  9015  of  November  23,  1943,  authorized  expenditure  of  $250,000  for  conversion  in  the  Kingston  and 
Trenton  districts. 

G  P.C.  7324  of  September  20,  1943,  authorized  an  expenditure  of  $250,000  for  conversion  in  the  Sarnia  and 
Windsor  districts.  These  districts  were  extended  to  include  the  city  of  London  by  P.C.  9015  of  November  23, 
1943. 

HI  P.C.  7324  of  September  20,  1943,  authorized  conversions  in  the  Halifax,  Moncton  and  Saint  John  districts 
to  the  extent  of  $250,000,  and  also  in  the  Edmonton  and  Calgary  districts  to  the  extent  of  $250,000,  but  no 
expenditures  were  made  in  either  of  these  districts  during  the  fiscal  year. 

J  T551204B.  of  October  7,  1943,  authorized  an  allotment  of  $12,500  to  provide  for  the  taking  over  of  the 
James  Bay  Hotel,  Victoria,  B.C.,  as  a  clearing  house  for  those  in  need  of  temporary  shelter  until  other 
living  accommodation  could  be  fouiid  in  the  community.    No  expenditures  were  made  during  the  fiscal  year. 

As  of  March  31,  1944,  there  were  79  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date.  The  travelling 
expenses  of  these  employees  where  the  amount  was  in  excess  of  $300  are  also  shown: 


Salary 
rate 

Arnold,  A $  3,120  00 

Brotherston,  L.  A 2,400  00 

Buchanan,  R.  R 2,520  00 

Callahan,  M.J 2,400  00 

Christian,  E.  W 2,400  00 

Davidson,  J 3,600  00 

Dixon,  M.  G 3,120  00 

Ferguson,  H.  R 2,520  00 

Ferguson,  H.  M 2,400  00 

Glover,   H 4,500  00 

Grenon,  E 2,400  00 

Holcombe,  W.  H 3,120  00 

Lainchbury,   A.    2,520  00 


Travelling  Salary 

expenses  rate 

$      340  80  Lajoie,  R.  E 3,600  00 

Lapointe,  P.  E 3,120  00 

Leblanc,  L 3,120  00 

Matchett,  L.  L 4,800  00 

McNeill,  W 2,400  00 

1,536  99  Newman,  W 2,400  00 

488  17  Perron,  H.  C 2,400  00 

Porter,  R.  R 2,400  00 

Proctor,  G 2,400  00 

Reed,  D.J 3,120  00 

Ritchie,  J.  C 2,520  00 

Rowley,  J 2,400  00 

Sutherland,  W 3,120  00 


Travelling 
expenses 


1,042  38 


418  47 
1,453  66 


DEPARTMENT   OF  FINANCE 


CC— 37 


^Bplement  of  $840. 

The  following  employees  whose  salary  rates  were  under  $2,400  on  that  date  received  travelling  expenses 
in  excess  of  $300:  M.  Castagne,  $1,040.86;  S.  A.  Gitterman,  $549.78;  E.  M.  Hay,  $649.67;  M.  McEwan,  $519.94; 
E.  Raymond,  $89523. 


Allotment :   Wartime  Prices  and  Trade  Board,  Administration 14,300,000  GO 

Expenditures $13,705,006  48 

A  distribution  of  expenditures  follows: 

A    Salaries    8,689,680  54 

B    Travel    926,681  67 

C     Printing     1,099,067  24 

D    Stationery     183,041  55 

E    Telephone     257,345  45 

F    Telegrams 61,178  41 

G    Legal  and  Audit 157,913  11 

H   Advertising     685,085  18 

I     Postage     341,881  44 

J     Freight  and  Express 38,803  04 

K   Local   Ration  Boards 462,410  62 

L    Sundries    801,918  2S 


$  13,705,006  48; 


The  Wartime  Prices  and  Trade  Board  was  constituted  by  P.C.  2516,  September  3,  1939,  under  authority  of 
the  War  Measures  Act  of  1914  "to  provide  safeguards  under  war  conditions  against  any  undue  enhiancement  in 
the  prices  of  food,  fuel  and  other  necessities  of  life,  and  to  ensure  an  adequate  supply  and  equitable  distribution 
of  such  commodities."  From  September  3,  1939,  to  December  1,  1941,  the  Board's  activities  were  confined  to 
selective  controls  of  supplies  and  prices.  The  overall  price  ceiling  became  effective  December  1,  1941,  under 
authority  of  P.C.  8527,  November  1,  1941,  establishing  the  "Maximum  Prices  Regulations",  and  the  powers  of 
the  Board  to  administer  the  ceiling  were  broadened  by  P.C.  8528,  November  1,  1941.  The  "Maximum 
Rentals  Regulations"  were  authorized  by  P.C.  8965,  and  the  "Wartime  Leasehold  Regulations"  by  P.C.  9029, 
both  dated  November  21,  1941.  The  terms  of  the  "Maximum  Prices  Regulations"  stipulate  that  the  highest 
price  at  which  any  person  may  sell  any  goods,  or  services  defined  in  the  regulations,  is  the  highest  lawful  price 
at  -which  he  sold  those  goods  or  services  during  what  is  known  as  the  "basic  period" — September  15  to  October 
11,  1941 — unless  the  Wartime  Prices  and  Trade  Board  has  ordered  otherwise.  To  maintain  equitable  and  orderly 
distribution. of  goods  in  short  supply,  the  Board  has  issued  a  number  of  orders  to  regulate  distribution,  and 
administers  coupon  rationing  of  various  food  items.  To  assist  the  Board  in  controlling  prices  and  maintaining: 
supply,  four  companies,  wholly  owned  by  the  Crown,  have  been  incorporated:  Commodity  Prices  Stabilization 
Corporation  Limited,  Wartime  Food  Corporation  Limited,  Canadian  Wool  Board  Limited  and  Wartime  Salvage 
Limited.  Assistance  is  given  through  payment  of  subsidies,  modification  or  remission  of  duties  and  taxes,  and 
governmenit  bulk  purchasing  when  the  "squeeze"  cannot  be  absorbed  or  offset  by  trade  and  industry. 

As  of  March  31,  1944,  there  were  5,030  employees  paid  from  this  account.  The  following  were  receiving 
salaries  at  an  annual  rate  of  $2,400  or  over,  exclusive  of  cost  of  living  bonus,  on  that  date  or  at  date  of 
separation  (shown  in  brackets).  The  travelling  expenses  of  these  employees,  where  the  amount  was  in  excess 
of  $300,  are  also  shown. 


Salary  Travelling 

rate  expenses 

Abel,  R.  B $2,700  00        $      48145 

Ablett,  E.  V 3,000  00 

Adams,  H.  B 3,000  00 

Adams,  J.  1 3,000  00  643  88 

Adams,  R.  M 5,000  00 

Allan,  H.  M 3,300  00 

Allard,  B 2,400  00  349  72 

Allen,  E.  M 2,600  00  374  25 

Alsaker,  0.  S 4,000  00  301  15 

Anderson,  G.  J 3,000  00 

Anderson,  H.  D 2,400  00 

Anderson,  J.  B 2,400  00 

Andrews,  J.  D 2,400  00  1,176  75 

Anger,  H.  D 7,500  00 


Anglin,  S.  E 

Anstis,  J.  M.  R 

Applegath,  T.  G.  (July  6) . 

Arbour,  J.  E 

Arbuthnot,  T.  E 

Archambault,  M 

Archard,  A.  S 

Archer,  K.  E 

Archibald,  C.  P 

Archibald,  J.  F 

Archibald,  J.  M 

Archibald,  J.  W 

Armand,  A 

Armour,  R.  H 


Salary 
rate 

2,600  00 
4,500  00 
2,400  00 
3,000  00 
2,700  00 
2,400  00 
3,300  00 
3,600  00 
4,200  00 
2,400  00 
2,400  00 
2,700  00 
3,000  00 
2,400  00 


Travelling: 
expenses 

3,153  04 


352  50 
528  54 
404  82 


1,379  05 


CC— 38 


PUBLIC  ACCOUNTS:  PART  11 


Salary 
rate 

Armstrong,  H.  L 3,000  00 

Armstrong,  J.  1 3,420  00 

Armstrong,  P.  C.  (Dec.  1) .  3,300  00 

Armstrong,  S.  M 2,400  00 

Armstrong,  W.  D.  (Jan.  3)  2,400  00 

Arnold,  J 5,000  00 

Aseltine,  H.  S 2,400  00 

Ashbourne,  E.  L 4,800  00 

Atkins,  J 8,000  00 

Audette,  F.  A.  (Feb.  1)...  2,400  00 

Backhouse,  H 2,400  00 

Bagshaw,  F.  B 4,000  00 

*Baird,  F.  F.  (June  1) 2,520  00 

Baird,  R.  N.  (Aug.  2) 2,520  00 

Baker,  H.  C 3,500  00 

Ballantyne,  J.  A 3.000  00 

Bambridge,  G.  H 2,400  00 

Barbeau,  R 2,520  00 

Barber,  J.  A.  C.  (Oct.  16) .  3,000  00 

Barbour,  G.  H.   (June  1).  3,000  00 

Bark,  W.  A 7,000  00 

Barlow,  C.  H 2,400  00 

Barr,  F.  H 3,000  00 

Barrett,  D.  D 3,000  00 

Barter,  S.  P.  S 2,700  00 

Bartlett,  L.  P.  T.  (June  11)  3,000  00 

Bason,  G.  F 2,400  00 

Baulch,  B.  L 2,400  00 

Bavin,  C.  H 4,500  CO 

Baylis,  R.  E 3,600  00 

Baylis,  S.  R 3,000  00 

Bayly,  C.  J 3,000  00 

Bayne,  J.  N 3,600  00 

Bazin,  J.  A 2,400  00 

Beach,  C.  L 2,500  00 

Beattie,  H.  E.  (Mar.  9) . . .  2,700  00 

Beaudin,  R 2,400  00 

Beaudoin,  L.  R 4,200  00 

Beaulieu,  R 2,400  00 

Beaumier,  0 2,400  00 

Bechard,  V 2,400  00 

Beehler,  F.  V 2,400  00 

Belanger,  A.  (Mar.  15) ... .  2,400  00 

Belanger,  C.  B 2,400  00 

Bell,  O.  H 3,600  00 

Belleville.  H.  J 2,400  00 

Bentley,  D.  F.  (Mar.  16) . .  3,600  00 

Bercovitch,  E.  (Feb.  14) . .  2,400  00 

Beresford,  S 2,400  00 

Bergeron,  J.  P 2,400  00 

Bergithon,  C 4,300  00 

Beriault,  J.  M.  (Nov.  29) . .  2,400  00 

Bemier,  J.  A 3,000  00 

Bertrand,  J.  G 4,200  00 

Beveridge,  H.  J.  (Mar.  20)  3,000  00 

Binks,  E.  IT 3,000  00 

Bishop,  P.  H.  (May  1) . . . .  2,400  00 

Bisson,  A.  M 2,700  00 

Black,  R.  T.  (May  17) . . .  4,900  00 

Blackett,  D.  W.  H 2,700  00 

Blair,  C.  H 3,600  00 

Blais,  J.  F 2,700  00 

Blakeney,  R.  E.  (Sept.  20)  2,400  00 

Blay,   G.  G 2,400  00 

Bloriin,  J.  A. 2,400  00 


Travelling 
expenses 


321  14 

345  92 
802  81 

313  16 

517  41 


355  90 


806  40 


572  69 


328  57 


540  82 

991  44 

1,004  36 

894  61 


544  22 

1,554  16 

725  10 


2,189  41 
375  50 


447  64 


576  52 


Salary 
rate 

Blue,   X.   R 2,400  00 

Bodel,  J.  H 3,000  00 

Boisvert,  J.  G.  A 2,400  00 

Boivin,  J.  E 2,700  00 

Bolduc,    L 2,400  00 

Bonnard,  E.  D.  (July  2) . .      4,500  00 

Booth,  C.  H 2,400  00 

Booth,  E.  E 2,400  00 

Borduas,  F 2,400  00 

Borradaile,  P.  H 4,200  00 

Boulanger,  E.  L 2,400  00 

Boulet,  S 2,700  00 

Boyd,  H.  E.   (May  1) . . . .  2,400  00 

Bradley,  C.  K 2,700  00 

Bradley,  W.  (Aug.  16) ... .  4,800  00 

Brand,  N.  A.  (Apr.  1)....  3,000  00 

Brazier,   C.  W 4,000  00 

Bremner,  B.  M 3,000  00 

Bridgman.  R.  A 2,400  00 

Briegal,  W.  0.  (Nov.  1)..  4,800  00 

Brimblecombe,  E.  D 4,200  00 

Britnell,  G.  E 5,000  00 

Brocklesby,  R.  E 4,200  00 

Broderick,  J.  M 3,600  00 

Brodie,  A.  T 3,900  00 

Broley,  L.  L 2,400  00 

Brook,  T.  J. 4,300  00 

Brooks,  G.  S 4,500  00 

Brosseau,  G.  W.  (Nov.  29)  3,000  00 

Brown,  A.  H.  (Aug.  2) . . . .  2,400  00 

Brown,  D.  F 2,400  00 

Brown,  E.  A 3,240  00 

Brown,  F.  L 2,400  00 

Brown,  G.  G 4,500  00 

Brown,  H.  E.  (Apr.  21) . . .  2,700  00 

Brown,  J.  P 2,400  00 

Brown,  R.  M.  (May  1) . . .  5,000  00 

Brown,  S.  W 2,600  00 

Bryan,   G.  J 3,600  00 

Brj^ant,  C.  A 2,400  00 

Bryant,  J.  S 2,700  00 

Brydges,  J.  J 2,400  00 

Brydon,  E.  H.  (Dec.  21) . .  2,400  00 

Buchanan,  D 2,400  00 

Bunn,  H.  R 2,400  00 

Bunnell,  A.  E.  K 4,200  00 

Burgess,  A.  L.  (Jan.  27) . .  3,000  00 

Burleigh,  N.  S 2,400  00 

Burley,  H.  G 3,500  00 

Burnham,  A.  G.  (Feb.  1) . .  3,000  00 

Burroughes,  F.  E 3,600  00 

Butler,  J.  H.  (Jan.  12) ... .  2,700  00 

Butler,  J.  J 2,400  00 

Butt,  F.  C 4,200  00 

Byam,  P.  M 3,500  00 

Cadrin,  L.  P 3,500  00 

Cadrin,  P.  T 3,000  00 

Cahill,  E.  A.  (Feb.  1) . . . .  3,000  00 

Calder,  C.  C 3,600  00 

Caldwell,  B.  A.  C 3,600  00 

Callinan,  T.  J 2,400  00 

Cameron,   B 2,400  00 

Cameron,  C.  D 3,600  00 

Cameron,  J.  P 2,400  00 

Campbell,  D.  . '.  j'JV; ; 3,000  00 


321  03 

533  01 

697  34 

446  94 

420  15 

591  94 

455  81 

432  84 


742  96 

1,0'38  09 


1,125  16 
467  02 

938  99 


DEPARTMENT   OF  FINANCE 


CC— 39 


Salarj' 
rate 

Campbell,  J.  E 3,800  00 

Campbell,  L.  D 3,600  00 

Campbell,  R.  1 2,400  00 

Campbell,  W.  S 4,500  00 

Campeau,  A 2.400  00 

Cannon,  W.  J 2,500  00 

Cantin,  J.  C 2,400  00 

Carmichael,  W.  (Sept.  20) .  2,400  00 

Carpenter,  E.  W 6,500  00 

Carr,  R.  C 4,800  00 

Carroll,  W.  J 3,000  00 

Carter,  J.  S 3,600  00 

Cassault,  J.  G 2,600  00 

Cater,  S 2.400  00 

Caiilifield.  J.  M.  (Apr.  16)  3.000  00 

Cavers,  W.  A 3,000  00 

Chambers,  E.  J 3.600  00 

Chambers,  J.  W 2.400  00 

Champagne,  G.  A 2.400  00 

Chapman,  E.  C 2.400  00 

Charlton,  L.  R 3,000  00 

Chartrand,  0.  H.  (July  2).  2,400  00 

Chartrand,  R.  L 2,700  00 

Chevalier,  L 2.820  00 

Chipman,  A.  M.  (Nov.  1).  2.800  00 

Chisholm,  J.  T.  G 3,000  00 

*Chown,  W.  F 3.180  00 

Christensen,  G.  B 2.400  00 

Christie,  A.  C.  (Feb.  14) . .  2,400  00 

Christie,  R.  C 2,400  00 

Clancey,  E.  C 2,700  00 

Clark,  C.  E 2,640  00 

Clarke,  0.  L 2.400  00 

Clarke,  P.  G.  (Dec.  12) . . .  2.500  00 

Clement,  P.  D 2.700  00 

CHmo,  T.  A 5.000  00 

Cline,  J.  H.  (Jan.  3) 2,700  00 

Close,  J.  F 4,200  00 

Colclough,  A.  R.  Y 2,400  00 

Coleman,  J.  G 3,600  00 

Coles,  I.  G.  (Oct.  1) 2.400  00 

Collins,  A.  C 2,820  00 

Complin,  E.  B 4,000  00 

Congdon,  W.  A 3,600  00 

Cook,  A.  E 2,613  00 

Cook,   W 3,000  00 

Cooper,  H.  H.  (Apr.  1) . . . .  2,400  00 

Cooper,  T.  E 3,600  00 

Cormier,  I.  L 2,400  00 

Cormier,  J.  E 3,600  00 

Cossey,  C.  A 2,400  00 

Cossitt,  E.  C 5,000  00 

Costigane,  C.  S 2,700  00 

Cote,  G.  (Apr.  24) 2,400  00 

Couch,  H.  B 2.520  00 

Cowan,  A.  G 2,700  00 

Cowley,  A.  W 3,000  00 

Cox,  G.  W 2,700  00 

Craig,  T.  S 3.120  00 

Cranston,  W.  C 4,000  00 

Crew,  C.  G.  (Dec.  13) 3.000  00 

Crighton,  G.  D 2.700  00 

Crisp,  M.J 2.800  00 

Croft,  J.  R 6,000  00 

Cross,  F.  W 2,700  00 


Travelling 
expenses 

2,531  16 


1,197  46 
844  10 

755  96 

2,357  68 
847  57 


481  67 

1,985  79 

1,628  59 

320  31 


986  51 

864  14 

1,214  02 

594  29 
773  74 

469  70 
2,266  52 

507  87 


405  02 

552  83 

435  93 
326  60 

439  50 
570  16 

390  02 

1,489  51 

354  30 

Salary  Travelling 

rate  expenses 

Crowley,  D 3,120  00 

Cruice,  F 2,470  00  599  45 

Cullen,  J.  A 3,000  00 

Cullen,  M.  J.  (Dec.  13)...  4,140  00 

Gumming,  C.  F 3,000  00 

Cummings,  H.  L 5.400  00 

Cunliffe,  H.  W 2,600  00 

Cunningham,  R.  A 3,500  00 

Currie,  F.  R 5,000  00 

Gushing,  D.  E.  (Sept.  7) . .  3,000  00 

Cusson,  E.  (Oct.  16) 4,200  00 

Cuttell,  W.  C.  (Oct.  12) . . .  2,800  00 

Daignault,  A 2,400  00 

Daigneault,    L 2,400  00 

Daigneault,  L.  R 4.500  00  1,226  22 

Dalgliesh,  G.  E 2.700  00       •       561  75 

D'Aubin.  A.  T 2,800  00 

Davidson,  J.  G 3,000  00  647  63 

Daville,  R.  B.  J 2.400  00 

Davis,  A 2,400  00 

Davis,  L.  S.  (July  6) 4,400  00  822  21 

Davis,  O.  0 2,700  00  2,505  42 

Davis,  R.  L.  (Mar.  1)....  3.000  00 

Davy,  R.  F 2,400  00  513  79 

Daw,  P.  F 2.400  00 

Dawson,  W.  R.  (June  26) .  5,000  00 

Day,  K.  W 3.000  00  760  90 

Deachman,  T.  C 2,700  00 

Deacon,  W.  A 4,000  00 

Decary,  P.  R 2,400  00 

de  la  Durantaye,  C.  F 3.000  00  731  44 

Delagrave.  A 3.000  00  375  87 

Delany,  H.  R 3,600  00 

DeMara.  C.  R.  (Jan.  1)   . .  7.000  00  3,158  86 

Demers.  A 5,000  00 

de  Roo  Van  Alderwerelt,  K.  2,400  00 
(Jan.  7) 

Desaulniers,  J.  V 6.000  00 

Deschatelets,  J.  P 2.520  00 

Deserres,  G.  (Oct.  18)    ...  3.000  00  892  60 

Desgroseliers,  C.  H 3,000  00  443  21 

Desnoux,  E 3,000  00 

Desnoyers,  J.  A 2,700  00  502  18 

Desroches,  J.  P 2,400  00 

Desrosiers,  J.  R.  (Nov.  1) .  2,400  00 

Devine,  J.  F 4,000  00  2,520  47 

Dickenson,  J.  F 2,520  00 

Dinsmore,  G 4,800  00  868  44 

Dionne,  J 3.000  00 

Dix,  M.  B 3.000  00  588  53 

Dixon,  W.  A 2.400  00  1,263  10 

Dodson,  P.  J 2,500  00 

Doherty,  R.  A 2,400  00 

Donaldson,  B.  E 2,700  00 

Doner,  A.  G 3,000  00  486  45 

Donohue.  W.  T 2,400  00 

Doran,  G.  E 3,300  00 

Dostie,  A 2,400  00 

Douglas,  C.  L.  M 5.200  00  3,611  81 

Douville,  C.  E 3.000  00 

Dowler,  F.  A 2,400  00 

Dowrey,  W.  R 5,000  00  367  20 

Doyle,  H.  (Nov.  15) 3.000  00 

Doyle,  P.  E 2,400  00 

Drummond,  W.  M.  (Sept.  20)  4,200  00  994  20 


CC— 40 


PUBLIC  ACCOUNTS:  PART  II 


Diibe,  H.  J 

Diibe,  N.  J.  O 

Dubois,  J.  A 

Duboyce,  R.  M.  H 

Dubreuil,  R.  (July  19) . . 

Dubrule,  P.  L 

Ducharme,  J.  A 

Ducharme,  W.  E 

Duffett,  W.  E 

Dufour,  J.  R 

Duggan,  H.  0 2,400  00 

Duncan,  M.  S 2,700  00 

Dunn,  J 2,400  00 

Dunning,  G.  G 3,000  00 

Dupont,  R 2,400  00 

Dupuis,   P 3,000  00 

Durocher,  I.  G 4,000  00 

Duasault,  J.  V 2,400  00 

Dussault,  M 3,000  00 

Eagleson,  J.  E 2,400  00 

Earle,  C.  W 2,400  00 

Earle,  R.  S 2,820  00 

Easton,  R.  L 3,600  00 

Eaton,  F.  H 2,600  00 

Ecclestone,  A.  E 2,400  00 

Eddy,  A.  M 2,472  00 

Edgar,  S.  R 4,000  00 

Edge,  A 3,600  00 

Edge,  H.  P.  A 6,000  00 

Edmonstone,  N.  (Apr.  19).  3,600  00 

Ellerton,  W.  P 2.550  00 

Elliot,  F.  C.  F 2.400  00 

Elliott,  A.  L 2,400  00 

Elliott,  S.  G 2,700  00 

Ellis,  J.  B 2,700  00 

Ellis,  J.  0 2,400  00 

Elworthy,  R.  T 4,800  00 

Emmerson,  J.  B 2,400  00 

English,  J.  H.  (Aug.  19) . . .  4,980  00 

Ensom,  B.  E 2,749  44 

Evans,  C.  L.  (Sept.  16) . . .  2,411  61 

Falardeau,  P.  C 4,500  00 

Fales,  F.  S 2,400  00 

Fallett,  G.  W 2,400  00 

Falls,  E.  G 2,400  00 

Farley,  E.  J.  (Feb.  1) 4,200  00 

Farquhar,  A.  T.  G 3,000  00 

Farr,  A.  R 2,400  00 

Farr,  G.  D 3,360  00 

Fauteux,   L 3,600  00 

Feilde,  J.  F 2,400  00 

Feldt,   M 2,700  00 

Fenton,  J.  G 3,000  00 

Ferguson,  A.  D. 3,420  00 

Ferguson,  J.  E 5,000  00 

Ferguson,   M.  McQ 3,600  00 

Ferland,  P 2,400  00 

Fingland,  L.  A 3,000  00 

Finlayson,  G.  D 2,400  00 

Fisher,  L.  D.  (Nov.  1) . . . .  2,600  00 

Fisher,  R.  H 2,400  00 

Fisk,  G.  H 6,000  00 

Flanagan,  E.  F.  (Feb.  1)..  2,400  00 

Fletcher,  G.  C 3,500  00 

Flynn,  J 3,000  00 


Salary 

Travelling 

rate 

expenses 

2,800  00 

2,400  00 

574  05 

2,400  00 

4,000  00 

2,400  00 

530  55 

2,400  00 

2,520  00 

3,500  00 

484  88 

3,700  00 

2,500  00 

885  78 

488  18 
845  79 


542  21 

602  30 

1,279  77 

607  15 


908  22 

427  75 
350  09 


2,005  43 


607  96 

821  97 
565  58 

341  01 


513  37 


818  60 


uui'ClJ 


Salary 
rate 

Foley,  W.  E 3,000  00 

Follett,   G.   W 2,400  00 

Food,  B.  A 2,400  00 

Foran,  M.  N.  (May  1) 3,000  00 

Foran,  P.  F 2,800  00 

Forbes,   R.  F 3,000  00 

Force,  E.  H 2,400  00 

Foreman,  A.  C.  (Jan.  1)...  3,300  00 

Forrester,  J.  A 2,400  00 

Fortin,  R 2,400  00 

Fosbrooke,  H.J 3,000  00 

Foster,  C.  J 2,700  00. 

Foster,  M.  E 2.400  00 

Foster,  R.  A 2.400  00 

Fournier,  C.  E 2,400  00 

Fournier,  J 2,820  00 

Fournier,  J.  0 2,400  00 

Fowler,  Ralph  M 3,500  00 

Fowler,  R.  M 8,000  00 

Fowler,  W.  W.  (Dec.  16)..  2,400  00 

Fox,  E.  J 3,500  00 

Fram,  J.  W 2,400  00 

Frank,  J.  N 3,500  00 

Franks,  L.  L 2,700  00 

Eraser,  J.  L 2,500  00 

Eraser,  J.  S 4,800  00 

Eraser,  S.  J 2,500  00 

Freeman,  G.  H 5,000  00 

Freeman,  R.  B 2,400  00 

Friend,  J.  E 2,700  00 

Fripp,  H.  D.  (Mar.  16) ... .  4,000  00 

Frost,  F.  K 2,400  00 

Fyfe,  M.  H 3,600  00 

Gagne,  S.  L  2,640  00 

Gagnon,  A 3,000  00 

Gallagher,  G.  B 3,000  00 

Gallup,  R.  W 5,000  00 

Garand,  H 3,600  00 

Garceau,  H.  N.  (Feb.  11).  3,000  00 

Gardam,  M.  G.  H 2,400  00 

Gardhouse,  G 2,400  00 

Gasse,  A.J 2,400  00 

Gaucher,  P.  E 2,400  00 

Gauley,  E.  R.  (Mar.  16)..  5,000  00 

Gauthier,  E.  L.  (Apr.  16) . .  4,200  00 

Geddes,  J.  (Oct.  12) 2,400  00 

Geddes,  R 6,000  00 

Geldart,   W.  J 2,820  00 

Gelly,  J.  L.  E.  V 4,200  00 

Gendreau,  H.  W 2,400  00 

Genest,  C.  H 2,400  00