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HANDBOUND 
AT  THE 


UNIVERSITY  OF 
TORONTO  PRESS 


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Govern  meni 
JPublications 

PUBLIC  ACCOUNTS 


of 

CANADA 

'     -        for  the 
FISCAL  YEAR  ENDED  MARCH  31 

1949 


and 

REPORT  OF  THE 
AUDITOR  GENERAL 


OTTAWA 

EDMOND  CLOUTIER,  C.M.G.,  B.A.,  L.Ph., 

PRINTER  TO  THE  KING'S  MOST  EXCELLENT  MAJESTY 

CONTROLLER  OF  STATIONERY 

1949 


39882— A— 1 


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To  His  Excellency  Field  Marshal  the  Right  Honourable  Viscount  Alexander  of  Tunis, 
K.G.,  G.C.B.,  G.C.M.G.,  C.S.I.,  D.S.O.,  M.C.,  LL.D.,  A.D.C.,  Governor  General 
and  Commander-in-Chief  of  Canada. 

May  it  Please  Youb  Excellency: 

The  undersigned  has  the  honour  to  present  to  Your  Excellency  the  Public  Accounts 
of  Canada  for  the  Fiscal  Year  ended  March  31,  1949. 

All  of  which  is  respectfully  submitted. 

D.  C.  ABBOTT, 

Minister  of  Finance. 

Ottawa,  September  14, 1949. 


39882— A— li 


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TABLE  OF  CONTENTS 


INTRODUCTION 

ANALYSIS  OF  THE  PUBLIC  ACCOUNTS 

Page 

Introductory  Remarks l  i  .'i/i'.' xii 

1.  Highlights  of  Governmental  Financial  Operations  during  the  Year xii 

2.  Summary  of  the  1948-49  Revenue  and  Expenditure  Statement ,„  ,-.^,^.,»j. , .  v,-^f.-  *■  •  •^y  ••   xiv 

3.  Analysis  of  Revenues — 

(1)  Direct  Taxes  on  Income —  '        ■ 

(a)  Taxes  on  Personal  Incomes iijiiluuii!...  I  JtJuiA  .' .  .d.  xvi 

(b)  Corporation  Income  and  Excess  Profits  Taxes xvi 

(c)  Taxes  on  Interest,  Dividends,  Rents  and  Royalties xvi 

(2)  Succession  Duties '.'",''?V'i^V;  V .';; . .  rl"i xvi 

(3)  Customs  Import  Duties xvi 

(4)  Excise  Duties xvi 

(5)  Excise  Taxes xvii 

(6)  Miscellaneous  Indirect  Taxes xviii 

(7)  Non-Tax  Revenues xviii 

(8)  Special  Receipts  and  Credits xix 

4.  Analysis  of  Expenditures — 

(1)  Ordinarv  Expenditures .'.".';•. ;  ;V xxi 

<      Jv 

(2)  Capital  Expenditures xxii 

(3)  Demobilization  and  Reconversion  Expenditure xxii 

(4)  Special  Expenditure ,■  ._7av. ; xxiii 

(5)  Government  Owned  Enterprises xxiv 

(6)  Other  Charges,  including  Write-down  of  Assets xxiv 

5.  Summary  of  the  Government's  Balance  Sheet  position  as  at  March  31,  19-^9,  and  analysis  of  changes  v^xLV  i' 

in  the  principal  Assets  and  Liabilities  during  the  year -Kjav 

6.  Summary  of  Security  Issues  and  Redemptions  during  the  year lifii^yiiiitH  .■;»'. uywsfii!t.*i''.  xxx 


TABLE  OF  CONTENTS— Coniintied 

PART  I 

THE  BALANCE  SHEET  AND  SUMMARY  STATEMENTS 

Page 

Comparative  Balance  Sheet,  1948-49  with  1947-48 2 

Comments  on  the  Balance  Sheet 4 

Expenditure  and  Revenue  Summary 8 

Comparative  Schedules  to  Balance  Sheet,  1948-49  with  1947-48 


Schedule  A — Cash — Current  and  Special  Deposits 

B — Departmental  Working  Capital  Advances 

C — Working  Capital  Advances  to  Crown  Corporations . 
Loans  to,  and  Investments  in — 

D —        Canadian  Farm  Loan  Board 

E —        Railway  and  Steamship  Companies 

F —         Miscellaneous  Crown  Agencies 

G — Loans  to  Provincial  and  Municipal  Goverrunents . . . 
H — Loans  to  United  Kingdom  and  Other  Governments . 

I — Other  Loans  and  Investments — Miscellaneous 

J — Sundry  Suspense  Accounts 

K — Capital  Expenditure 

L — Other  Non- Active  Assets 

M— Floating  Debt 

N — Deposit  and  Trust  Accounts — Miscellaneous 

O — Insurance  and  Guaranty  Funds 

P — Pension  and  Retirement  Funds 

Q — Deferred  Credits 

R — Sundry  Suspense  Accounts 

S — Province  Debt  Accounts 

T — Funded  Debt  Unmatured 


Comparative  Tables 


Table  of  Expenditure,  April  1,  1929,  to  March  31,  1949. 

Table  of  Revenue,  April  1,  1929,  to  March  31,  1949 

Table  of  Debt  of  Canada 

Classified  Table  of  Revenues 

Table  of  Expenditure,  July  1,  1867,  to  March  31,  1935. . 
Table  of  Revenue,  July  1,  1867,  to  March  31,  1935 


Appendices 

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

No.    2 — Amortization  of  Bond  Discount  and  Commission  Account 

No.    3 — Statement  of  Superannuation  Account 

No.    4 — Statement  of  National  Harbours  Board  Pension  Fund 

No.    5 — Halifax  Pilots'  Pension  Fund 

No.    6 — Sydney  Pilots'  Pension  Fund 

No.    7 — Saint  John  Pilots'  Pension  Fund 

No.    8 — Montreal  Pilots'  Pension  Fund 

No.    9 — British  Columbia  Pilots'  Pension  Fund 

No.  10 — Recoinage  Statement 

No.  1 1 — Coinage  Issued 

No.  12 — Coinage  and  Bullion  Accounts 

No.  13 — Sources  and  Application  of  Cash  Funds,  1948-49 

No.  14— Contingent  Liabilities 

vi 


TABLE  OF  CONTENTS— Continued 

PART  II  ,     ,  ■  ■  ...  .  . 

THE  ACCOUNTS  BY  DEPARTMENTS 

Page 
Summarized  statements  by  Departments — 

Revenues  and  Credits 2 

Ordinary  Revenue  by  Main  Classifications 4 

Appropriations,  Expenditures,  etc 6 

Reconciliation  of  Summarized  Statements  with  the  Net  Debt  Accounts  of  Canada 8 

Details  by  Departments 

Agriculture A 

Agricultural  Prices  Support  Accoimt A — 43 

Agricultural  Products  Accoimt A — 43 

Apple  trees,  assistance  in  the  removal  of.  Nova  Scotia A— 40 

Cheese  and  cheese  factories,  improvements  to A — 36 

Cold  storage  warehouses,  subsidies  for A — 27 

Experimental  Farms  Service A — 14 

Fairs  and  Exhibitions,  grants  to A — 23 

Feed  grains,  Western,  freight  assistance  on A — 40 

Hog  carcasses,  premiums  on A — 39 

Prairie  Farm  Assistance  Act A — 35 

Prairie  Farm  Emergency  Fund A — 43 

Prairie  Farm  Rehabilitation  Act  and  Water  Storage A — 31 

St.  Mary  River  Dam  Project A — 34 

Auditor  Greneral's  Office B 

Canadian  Broadcasting  Corporation P — 44 

Canadian  Maritime  Commission Z — 89 

Chief  Electoral  Officer C 

Civil  Service  Commission D 

External  Affairs E 

International  Joint  Commission E — 13 

Finance F 

Bank  of  Canada F — 25,  26 

Canadian  Farm  Loan  Board F — 26 

Canadian  Sugar  StabiUzation  Corporation,  Ltd F — 28 

Canadian  Wheat  Board F — 6,  23,  30 

Commodity  Prices  Stabilization  Corporation,  Ltd F — 21,  26 

Comptroller  of  the  Treasiu-y's  Office F — 14 

Cost  of  Loan  Flotations F — 13 

Debt,  Public- 
Charges F— 12 

Interest F— 12 

Matured F— 28 

Unmatured F— 32 

Export  Credits  Insurance  Corporation F — 26,  27 

Foreign  Exchange  Control  Board F — 16,  26 

International  Bank  for  Reconstruction  and  Development F — 27 

International  Monetary  Fund F — 27 

Millers,  drawback  payments  to F — 24 

National  Battlefields  Commission F — 14,  23 

Premium,  discoimt  and  exchange F — 13,  31 

Provinces — 

Compensation  to F — 13 

Subsidies  to F— 13 

Reserve,  provision  for  losses  (Active  Assets) F — 25 

Royal  Canadian  Mint F— 5,  10,  26 

Superannuation  and  retirement  benefits F — 11,  30 

Tariff  Board F— 14 

United  Kingdom  General  Settlement  Accoimt F — 31 

Wartime  Prices  and  Trade  Board F— 6,  20 

Fisheries G 


TABLE  OF  CONTENTS— Con^inwed 

Page 

Governor  General  and  Lieutenant-Governors H 

Insurance I 

Justice J 

Office  of  the  Commissioner  of  Penitentiaries J — 12 

I  abour K 

Government  Annuities K — 6,  17 

Unemployment  Insurance  Act,  1940 K — 3,  9,  15,  17 

Legislation L 

House  of  Commons L — 3,  6 

Library  of  Parliament L — 10 

The  Senate ■ L— 2,  5 

Mines  and  Resources M 

Eastern  Rockies  Forest  Conservation  Board M — 14 

Emergency  Gold  Mining  Assistance  Act M — 22 

International  Boundary  Commission M — 38 

National  Museiun  of  Canada M — 21 

Northwest  Territories M — 25,  56 

Northwest  Territories  Power  Commission M — 55 

Yukon  Territory M— 29 

National  Defence — Army,  Naval  and  Air  Services N 

Defence  Research  and  Development N — 4,  25 

Pay  and  Allowances N — 8 

Pensions,  Permanent  Services N — 14,  27 

National  Fihn  Board VA— 9 

National  Harbours  Board Z — 96 

National  Health  and  Welfare O 

Family  Allowance  Payments O — 33 

General  Health  Grants O— 20 

Old  Age  Pensions,  (including  Pensions  to  the  Blind) O — 35 

National  Research  Covmcil Y — 40 

National  Revenue P 

Canadian  Broadcasting  Corporation P — 44 

Customs  and  Excise  Divisions P — 3,  7 

Government  Office  Economies  Control  Division P — 11 

Taxation  Division P — 3,  9 

Post  Office Q 

Air  and  Land  Mail  Services Q — 12 

Post  Office  Savings  Bank Q — 14 

Railway  Mail  Service Q — 11 

Prime  Minister's  Office ;  Q  VW^i'l , R 

Privy  Council  Office S 

Federal  District  Commission S — 4 

National  Capital  Planning  Committee S — 4 

Public  Archives T 

Public  Printing  and  Stationery U 

Pubhc  Works V 

Architectural  Branch V — 19 

Construction,  Repairs  and  Improvements — 

Dominion  Public  Buildings V — 19 

Harbours  and  Rivers V — 48 

Engineering  Branch V — 40 

National  Gallery  of  Canada V — 68,  72 

Reconstruction  and  Supply ,. , VA 

Royal  Canadian  Mounted  Police W 

Policing  of  Provinces  and  Municipalities W — 3 

The  Secretary  of  State X 

Bureau  for  Translations X — 5 

Laurentian  Terrace  Hostel X — 8 

Patent  and  Copyright  Office X — 3,  6 


TABLE  OF  CONTENTS— ConcZua'ed 

Page 

Trade  and  Commerce Y 

Atomic  Energy  Control  Board Y — 43 

Balance  Sheets — Crown  Companies Y — 55 

— Departmental Y — 56 

Canada  Grain  Act 

Board  of  Grain  Commissioners  for  Canada Y — 18 

Canadian  Government  Elevators Y — 18 

Canadian  Arsenals,  Limited Y — 24 

Canadian  Commercial  Corporation Y — 20,  67 

Chalk  River  Project Y— 43 

Contracts,  Liquidation  of Y — 22 

Dominion  Bureau  of  Statistics Y — 16 

Dommion  Coal  Board Y — 19 

Export  Credits  Insurance  Corporation Y — 78 

Foreign  Trade  Services Y — 9 

Eraser  Valley  Floods Y— 21 

Jet  Engines  and  Aircraft Y — 23 

Standards  Division Y — 13 

War  Assets  Corporation Y —  6,  25,  90 

Transport • Z 

Air  Service Z — 37 

Air  Transport  Board Z — 37 

Board  of  Transport  Commissioners Z — 14 

Canadian  Broadcasting  Corporation  Funds Z — 72 

Canadian  Government  Merchant  Marine  Ltd Z — 72 

Canadian  Maritime  Commission Z — 89 

Canadian  National  Railways Z — 68,  70 

Canals  Service Z — 15 

Civil  Aviation  Division Z — 38 

Government  Employees'  Compensation Z — 34 

Hudson  Bay  Railway Z — 32 

Mail  Subsidies  and  Steamship  Subventions Z — 90 

Marine  Service Z — 20 

Maritime  Freight  Rates  Act Z — 33 

Meteorological  Division Z — 60 

National  Harbours  Board Z — 96 

Park  Steamship  Co.  Ltd Z— 7,  94 

Pilots'  Pension  Funds Z— 72 

Prince  FIdward  Island  Car  Ferry  and  Terminals Z — 32,  68 

Radio  Division Z — 61 

Railway  FJmployees'  Provident  Fund Z — 37,  72 

Railway  Grade  Crossing  Fund Z— 14 

Railway  and  Steamship  Service Z — 31 

Royal  Commission  on  Transportation Z — 67 

St.  Lawrence  River  Ship  Channel — Contract  Dredging Z — 30 

Steep  Rock  Mines,  Dock  and  Rail  Facilities Z — 34,  71 

Telegraph  Branch Z — 64 

Trans-Canada  Air  Lines Z — 68,  71 

Transport  Stores  Account Z — 70 

Veterans  Affairs ZA 

Canadian  Pension  Commission ZA — 9 

Hospitals ZA— 18 

Insurance ZA — 11,  26 

Land  Settlement ZA— 14,  26 

Pensions— World  War  1  and  2 ZA— 11 

Post-Discharge  Re-establishment — Rehabilitation  Benefits ZA — 17 

Re-establishment  Credits ZA — 23 

Treatment  Services ZA— 7 

War  Service  Gratuities ZA — 23 

PART  III 
Appendix — Assistance  to  Railways  since  Confederation 3 

REPORT  OF  THE  AUDITOR  GENERAL 


39882— A— 2 


PUBLIC  ACCOUNTS 

Introduction 

ANALYSIS  OF  THE  PUBLIC  ACCOUNTS 


39882— A— 2 


DEPARTMENT  OF  FINANCE 


Department  of  Finance, 

Ottawa,  September  14,  1949. 
The  Honourable  D.  C,  Abbott, 

Minister  of  Finance, 
Ottawa,  Canada. 

Sir: 

In  accordance  with  Section  38  of  the  Consolidated  Revenue  and  Audit  Act,  1931,  I  have 
the  honour  to  submit  herewith  the  Public  Accounts  of  the  Government  of  Canada  for  the 
fiscal  year  ended  March  31,  1949.    These  accounts  are  arranged  in  three  sections  as  follows: 

Part  I — The  Government's  Balance  Sheet  as  at  March  31,  1949,  and  Statement  of 
Revenue  and  Expenditure  for  the  year  ended  on  that  date,  together  with  various  supporting 
schedules,  statistical  tables  and  appendices. 

Part  II — Details  of  Revenue  and  Expenditure  and  Balance  Sheet  transactions,  by 
Departments. 

Part  III — ^^Statement  of  Government  Assistance  to  Railways, 

The  Auditor  General's  Report  to  the  House  of  Commons  on  his  examination  of  Government 
accounts  for  the  year  is  also  appended  to  the  present  volume. 


q 


INTRODUCTORY  ANALYSIS 


Following  the  practice  of  former  years  this  introduction  will  endeavour  to  summarize  the 
Government's  financial  transactions  for  the  fiscal  year  1948-49  in  such  a  way  as  to  assist  the 
reader  to  grasp  the  significance  of  the  voluminous  details  to  be  found  in  Parts  I  and  II  of 
this  report. 

The  following  pages  present,  with  comments  upon  the  more  significant  aspects  of  each  item: 

1 .  A  brief  summary  of  the  highlights  of  Governmental  financial  operations  during  the  year. 

2.  A  summary  of  the  1948-49  revenue  and  expenditure  statement. 

3 .  An  analysis  of  revenues, 

4.  An  analysis  of  expenditures. 

5.  A  summary  of  the  Government's  balance  sheet  position  as  at  March  31,  1949,  and  a 
brief  analysis  of  the  changes  that  have  taken  place  in  the  principal  assets  and 
liabilities  dm'ing  the  year. 

6.  A  summary  of  security  issues  and  redemptions  during  the  year. 


1.  HIGHLIGHTS  OF  GOVERNMENTAL  FINANCIAL  OPERATIONS 

DURING   THE  YEAR 

For  the  third  year  in  succession  since  the  end  of  the  war  the  Government's  financial 
operations  for  the  fiscal  year  1948-49  resulted  in  a  substantial  budgetary  surplus.  Total 
revenues  of  $2,771-4  millions  exceeded  total  expenditures  by  $595-5  millions.  This  surplus  was 
exceeded  only  by  the  all-time  record  surplus  of  $676-1  millions  recorded  for  the  preceding 
fiscal  year. 

As  was  the  case  during  the  preceding  year,  the  size  of  the  1948-49  surplus  is  a  reflection 
both  of  prevailing  business  economic  activity  and  of  the  Government's  budgetary  policies. 
During  the  fiscal  year  under  review  the  pace  of  economic  activity  quickened  and  new  levels 
of  incomes  and  employment  were  achieved.  With  this  background  of  an  economy  straining  at  its 
resources,  the  Government's  announced  budgetary  policy  involved  the  endeavour  to  achieve 
economy  in  expenditures,  the  deferring  of  all  construction  projects  of  a  less  urgent  nature,  and 
the  maintenance  of  tax  rates  at  levels  as  high  as  reasonably  practicable  in  the  circumstances, 
in  order  to  produce  a  surplus  that  could  be  used  to  make  the  loans  and  advances  that  the 
Government  is  required  to  make  and  also  to  provide  funds  for  the  redemption  of  some  of  the 
huge  governmental  debt  which  had  been  accumulated  during  the  war  period. 


PUBLIC  ACCOUNTS  Jdu 

The  manner  in  which  the  funds  provided  by  the  budgetary  surplus  were  •actually  utilized 
can  best  be  understood  by  taking  an  over-all  view  of  the  Government's  financial  operations  for 
the  year.  For  this  purpose  it  is  necessary  to  note  that  the  Government's  financial  operations  are 
not  confined  merely  to  collecting  revenues  and  making  expenditures  in  the  narrow  accounting  or 
budgetary  sense  of  those  terms.  Very  substantial  amounts  of  cash  are  received  and  disbursed 
in  other  ways,  and  these  receipts  and  disbursements  must  also  be  taken  into  account  when 
considering  the  impact  of  the  financial  operations  of  the  Government  on  the  nation's  economy. 

These  other  receipts  and  disbursements  relate  to  transactions  which  give  rise  to  increases 
or  decreases  in  the  Government's  assets  and  liabilities  and  they  do  not,  therefore,  appear  in  what 
might  be  called  the  Government's  income  account  for  the  year  nor  do  they  enter  into  the 
calculation  of  the  Government's  annual  surplus  or  deficit.  In  1948-49  the  total  of  these  other 
disbursements  greatly  exceeded  the  total  of  other  receipts,  and  a  large  part  of  the  cash  provided 
by  the  1948-49  budgetary  surplus  had  to  be  used  to  finance  the  difference.  The  balance  of  cash 
available  for  the  reduction  of  funded  debt  was,  therefore,  considerably  reduced. 

The  following  summary,  supported  by  a  more  detailed  statement  appearing  in  Appendix 
No.  13  on  Page  47  of  Part  I  of  this  Report,  shows  the  nature  and  extent  of  these  non-income 
transactions  and  their  effect  upon  the  Government's  net  cash  position. 

(millions  of  dollars)  /. 

Net  cash  balance  remaining  out  of  the  current  year's  budgetary  surplus  (i.e.  budgetary  ")(> 

surplus  adjusted  for  non-cash  items)    -  . .,.-,, , 668-4  ■"* 

Add  other  receipts:  ■'•, 

Increases  in.  annuity,  pension,  insurance  and  guaranty  accounts  107-3 

Increases  in  deferred  credits,  deposit  and  trust  and  sundry  suspense  accounts 34-4 

Repayments  of  loans  to  provincial  and  municipal  governments  and  repayments  of 
working  capital  advances  to  departments  and  crown  corporations  (net) 9-1 

1   ^rf^!     —        i50-8 

819-2 


Deduct  other  disbursements: 

Advances  to  Foreign  Exchange  Control  Board  450-0 

Advances  to  Central  Mortgage  and  Housing  Corporation 68-0 

Loans  to  U.K.  and  other  governments  (net)   59-4 

Loans  to  veterans  under  the  Soldier  Settlement  and  Veterans  Land  Acts  (net)  ....  22-9 

Advances  to  C.N.R.  (net)  4-1             .     .    , 

Increases  in  other  loaas  and  investments  (net)   2-8 

Reduction  in  floating  debt  7-9 

Cost  of  loan  flotations  (portion  to  be  amortized)   1-6                           616-7 


Cash  surplus,  i.e.  balance  available  for  debt  reduction  and/or  increase  in  cash  balances  202-5 


The  figures  indicate  that  although  a  total  cash  sum  of  1668-4  millions  became  available  to 
the  Government  as  a  result  of  the  current  year's  budgetary  surplus,  the  "cash  surplus"  was  only 
$202-5  millions  because  of  the  large  cash  disbursements  required  on  non-income  account. 

As  the  table  shows  the  total  of  other  receipts  during  the  year  amounted  to  $150-8  millions, 
made  up  of  $107-3  millions  from  increases  in  annuity,  pension,  insurance  and  guaranty  accounts; 
$34-4  millions  from  increases  in  deposit  and  trust  and  sundry  suspense  accounts,  and  $9-1  millions 
from  repayments  of  sundry  loans  and  working  capital  advances.  The  total  of  other  disburse- 
ments on  the  other  hand  amounted  to  no  less  than  $616-7  millions,  consisting  of  $450-0  millions 
by  way  of  advances  to  the  Foreign  Exchange  Control  Board  to  finance  increases  in  Canada's 
exchange  reserves;  $68-0  millions  by  way  of  advances  to  Central  Mortgage  and  Housing 
Corporation  for  housing  construction  and  housing  loans;  $59-4  millions  by  way  of  loans  to  the 
United  Kingdom  and  other  countries  for  use  in  purchasing  Canadian  exports,  and  a  further  net 
amount  of  $29-8  millions  by  Avay  of  miscellaneous  loans  and  investments,  including  loans  to 
veterans  and  the  Canadian  National  Railways.  In  addition  floating  debt  was  reduced  by  $7-9 
millions  and  the  eost  of  loan  flotations  remaining  to  be  amortized  and  consisting  mainly  of 
commissions  paid  on  sales  of  Canada  Savings  Bonds  amounted  to  $1-6  millions. 

Although  total  receipts  from  all  sources  exceeded  total,  disbursements  by  only  $202-5  millions, 
the  Government  nevertheless  reduced  its  outstanding  funded  debt  by  a  net  amount  of  $372-3 
millions.  This  greater  amount  of  reduction  in  funded  debt  was  made  possible  through  sales 
of  bonds  out  of  Securities  Investment  Account.  This  account  is  the  one  used  to  record  temporary 
holdings  by  the  Government  of  its  own  securities.  Such  securities  are  held  either  as  temporary 
investments  of  surplus  cash  balances  or  until  the  securities  themselves  mature  or  are  cancelled. 


xiv  DEPARTMENT  OF  FINANCE 

A  reconciliiation  between  the  "cash  surplus"  of  $202-5  millions,  the  net  reduction  in  funded 
debt  of  $372-3  miHions,  and  the  net  change  in  the  Government's  cash  position  during  the  year, 
is  shown  below: 

(millions) 

Cash  surplus — i.e.  excess  of  total  receipts  from  adl  sources  over  total  disbursements $202-5 

Add: 
Net  sales  of  securities  from  Securities  Investment  Account 222-4 

$424-9 
Deduct : 

Reduction  in  funded  debt  payable  in  Canada  and  London  $472-3 

Less  increase  in  funded  debt  payable  in  New  York  100-0 

Net  reduction  in  funded  debt 372-3 

Net  increase  in  cash  balances  during  the  year  $52-6 

In  spite  therefore  of  the  substantial  budgetary  surplus  which  prevailing  prosperity  and  a 
relatively  austere  fiscal  policy  produced  during  the  fiscal  year  1948-49,  it  was  only  possible, 
after  increasing  cash  balances  by  $52-6  millions,  to  reduce  total  outstanding  funded  debt  by 
$372-3  millions.  This  reduction,  moreover,  was  not  wholly  a  reduction  of  funded  debt  held 
by  the  public.  If  we  take  account  of  the  net  sales  of  securities  from  Securities  Investment 
Account  we  find  that  the  Government's  funded  debt  outstanding  in  the  hands  of  the  public 
decreased  by  only  $149-9  millions  during  the  year  under  review. 

2.  SUMMARY  OF  THE  1948-49  REVENUE  AND  EXPENDITURE  STATEMENT 

Table  I  which  follows  gives  a  summarized  statement  of  revenue  and  expenditure  for  the 
fiscal  year  ended  March  31,  1949,  together  with  comparable  figures  for  the  preceding  fiscal  year. 

TABLE  I 

SuBfMART  OF  ReVENXJES  AND  EXPENDITUKES  FOR  THE  YeARS  EnDED  MaRCH  31,   1949  AND  MaRCH  31,   1948 

(In  miUions  of  dollars) 


Fiscal  Year  Ended 
March  31 


1949 


1948 


Increase 

or 

Decrease  ( — ) 


Revenues 

Ordinary  Revenues 

Capital  Refunds 

Special  Receipts  and  Other  Credits 

Total  Revenues 

Expenditures 

Ordinary  Expenditure 

Capital  Expenditure 

Demobilization  and  Reconversion  Expenditm-e 

Special  Expenditure 

Government  Owned  Enterprises 

Other  Charges,  including  the  write-down  of  assets 

Total  Expenditures 

Excess  of  Revenues  over  Exi}enditures  (Budgetary  Surplus) 


2,649-1 

01 

122-2 


2,771-4 


1,573-4 
18-5 
425-6 
34-8 
39-7 
83-9 


2,175-9 


695-5 


2,629-8 

01 

241-9 


2,871-7 


1,380-0 
15-7 
634-4 
63-1 
18-7 
83-7 


2,196-6 


676-1 


19-3 
119-7 


-100-3 


193-4 

2-8 

-208-8 

-28-3 

21  0 

0-2 


-19-7 


-80-6 


Note:  Due  to  roimding  oflf,  the  columns  may  not  add  exactly  to  the  totals  shown. 


PUBLIC  ACCOUNTS 


xt 


Ordinary  revenues  for  the  fiscal  year  ended  March  31,  1949,  totalled  $2,649-1  millions 
which  represents  an  increase  of  $19  •  3  millions  over  the  total  for  the  previous  year.  This  increase 
was  more  than  offset,  however,  by  a  decrease  in  special  receipts  and  credits  which  totalled  $122-2 
millions  during  the  year  as  compared  with  a  total  of  $241-9  millions  received  during  1947-48.  The 
reduction  in  these  receipts,  which  consist  largely  of  refunds  of  previous  years'  war,  demobilization 
and  reconversion  expenditures  and  sales  of  surplus  war  assets  is  a  normal  decline  which  was  to  be 
expected  in  revenues  from  this  source. 

Of  special  interest  on  the  expenditure  side  is  the  decrease  in  demobilization  and  reconversion 
expenditures  from  a  total  of  $634-4  millions  in  1947-48  to  a  total  of  $425-6  millions  for  the 
current  year.  Special  expenditures  also  show  a  decrease  from  $63-1  millions  in  1947-48  to  $34-8 
millions  in  1948-49.  These  reductions  were  offset,  however,  by  an  increase  of  $193-4  millions 
in  ordinary  expenditures  ($1,573-4  millions  in  1948-49  as  compared  with  $1,380  millions  in 
1947-48) ,  and  by  an  increase  of  $21  millions  in  expenditures  connected  with  government-owned 
enterprises  ($39-7  millions  in  1948-49  as  compared  wuth  $18-7  millions  in  1947-48).  To  some 
extent  the  increase  in  ordinary  expenditures  and  the  decrease  in  demobilization  and  reconversion 
expenditures  resulted  from  a  change  in  method  of  classifying  expenditure  as  between  the  two 
years.  Owing  to  their  continuing  nature,  for  exanitple,  all  costs  relating  to  pensions  and  treatment 
of  World  War  II  veterans  are  now  classed  as  ordinary  expenditure,  whereas  in  previous  years 
they  were  included  under  the  heading  of  Demobilzation  and  Reconversion  Expenditure. 

More  detailed  explanations  regarding  these  various  increases  and  decreases  in  revenues 
and  expenditures  will  be  found  in  the  pages  that  follow. 

The  budgetary  surplus  of  $595-5  millions  brings  to  a  total  of  $1,645-2  millions  the  amount 
by  which  the  Government  of  Canada  has  been  able  to  reduce  its  net  debt  during  the  last  three 
fiscal  years. 

3.  ANALYSIS  OF  REVENUES 

Revenues  for  the  year  1948-49  classified  according  to  major  categories  are  presented  in 
Table  II  below,  along  with  corresponding  figures  for  the  previous  fiscal  year. 

TABLE  II 

Statement  op  Revenues,  by  Majoe  Classifications,  for  the  Years  Ended  March  31,  1949  and 

March  31,  1948 

(In  millions  of  dollars) 


Fiscal  Year  Ended  March  31 

Increase 

1949 

1948 

Decrease  ( — ) 

Amoimt 

Per  cent 

Amount 

Per  cent 

Amount 

Tax  Revenue — 
Direct  Taxes — 

Direct  Taxes  on  Incomes 

1,342-8 
25-5 

48-5 
0-9 

1,286-9 
30-8 

44-8 
1-1 

55-9 

Succession  Duties 

-5-3 

Total  Direct  Taxes 

1,368-3 

49-4 

1,317-7 

45-9 

50-6 

Indirect  Taxes — 

Customs  Import  Duties 

223-0 

204-6 

636-1 

41 

8-0. 
7-4^ 
22-9 
0-2 

,        293-0 

196-8 

640-8 

3-8 

10-2 
6-9 

22-3 
0-1 

-70  0 

Excise  Duties 

7-8 

Excise  Taxes 

-4-7 

Other  Taxes 

0-3 

Total  Indirect  Taxes 

1,067-8 

38-5 

1,134-4 

39-5 

-66-6 

Total  Tax  Revenue 

2,436-1 
212-9 

87-9 

7-7 

2,452-1 

177-8 

85-4 
6-2 

-16-0 

Non-Tax  Revenue 

35- 1 

Total  Ordinary  Revenue 

2,649-1 
122-3 

95-6 

4-4 

2,629-8 
241-9 

91-6 

8-4 

19-3 

Special  Receipts  and  Credits 

-119-7 

Grand  Total  Revenue 

2,771-4 

100-0 

2,871-7 

100-0 

-100-3 

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


^w? 


DEPARTMENT  OF  FINANCE 


(1)  Direct  Taxes  on  Income 

Direct  taxes  on  income  again  constituted  the  largest  single  source  of  revenue,  accounting  for 
$1,342-8  millions  or  48-5  per  cent  of  the  Government's  total  revenue  for  the  year.  A  further 
breakdown  of  receipts  from  these  particular  taxes  appears  below. 

TABLE  III 

Analysis  of  Direct  Taxes  on  Income  for  the  Years  Ended  March  31,  1949  and  March  31,  1948 

(In  thousands  of  dollars) 


Fiscal  Year  Ended 
March  31 


1949 


1948 


Increase 
or 

Decrease  ( — ) 


Personal  Income  Tax 

Tax  on  Interest  and  Dividends , 

Taxes  on  Rents  and  Royalties 

Corporation  Income  Tax , 

Excess  Profits  Tax 

Total  Direct  Taxes  on  Incomes 


762,563 

40,965 

2.480 

491,990 
44,792 


669,828 

33,928 

1,960 

364.131 

227,030 


1,342,790 


1,286,877 


102,736 

7.037 

520 

127,869 

182,238 


+56,913 


(a)  Taxes  on  Personal  Incomes 

The  personal  income  tax,  which  yielded  a  total  of  $762-6  millions,  retained  its  position 
as  the  largest  single  source  of  revenue.  Although  tax  rates  on  personal  incomes  remained 
unchanged  since  July  1,  1947,  total  collections  from  this  tax  showed  an  increase  of  some  $102-7 
millions  over  the  1947-48  total.  This  increase  is  a  reflection  of  the  high  levels  of  incomes  and 
employment  which  prevailed  throughout  the  year.  The  tax  reductions  announced  in  the  Budget 
Speech  of  March  22,  1949,  effective  from  January  1,  1949  are  not  of  course  reflected  in  Govern- 
ment revenues  for  1948-49. 


(6)  Corporation  Income  and  Excess  Profits  Taxes 


Corporation  income  taxes  yielded  a  total  of  $492-0  millions,  an  increase  of  $127-8  millions 
over  the  previous  year's  total.  This  very  large  increase  is  attributable  not  only  to  the  high 
level  of  'business  profits  being  earned  during  this  period,  but  also  to  the  fact  that  the  effect  of 
the  increase  in  corporation  income  tax  rates  (from  18  per  cent  to  30  per  cent)  which  took  place 
on  January  1, 1947,  was  more  fully  reflected  in  1948-49  revenues  than  it  was  in  the  revenues  of  the 
preceding  year. 

The  yield  from  excess  profits  taxes  totalled  only  $44-8  millions  during  the  year  as  compared 
with  a  total  of  $227-0  millions  in  1947-48.  These  taxes  were  repealed  as  of  December  31,  1947, 
so  that  collections  during  the  year  1948-49  were  largely  in  the  nature  of  "clean-up"  payments. 

(c)  Taxes  on  Interest,  Dividends,  Rents  and  Royalties 

Revenues  under  this  heading  represent  withholding  taxes  on  certain  payments  going  to 
non-residents.  The  1948-49  total  of  $43-4  millions  represents  an  increase  of  $7-5  millions  over 
that  for  the  previous  year.  This  increase  is  due  largely  to  a  higher  level  of  dividend  payments 
during  the  year. 

(2)  Succession  Duties 

Revenue  from  succession  duties  totalled  $25-5  millions  for  the  year.  The  decline  of  $5*3 
millions  below  the  previous  year's  total  is  attributable  largely  to  the  raising  from  $5,000  to 
$50,000  of  the  exemption  on  estates  subject  to  duty.  This  change,  which  was  announced  in  the 
1948  Budget  Speech,  became  effective  as  of  January  1,  1948. 


^i-y,  PUBLIC  ACCOUNTS    M\  xvii 

(3)  Customs  Import  Duties 

Net  revenues  from  customs  duties  for  the  current  year  totalled  $223-0  millions.  This 
represents  a  reduction  of  $70  miUions  below  the  1947-48  total,  a  decrease  which  is  attributable 
almost  entirely  to  the  import  restrictions  put  into  effect  in  November  1947,  as  part  of  Canada's 
exchange  conservation  program. 

(4)  Excise  Duties 

Excise  duties,  which  are  levied  exclusively  on  alcoholic  beverages  and  tobacco  products, 
brought  in  a  total  revenue  of  $204-6  millons  during  1948-49,  representing  an  increase  of  $7-8 
millions  over  the  total  for  the  previous  year.  The  table  which  follows  shows  the  distribution 
of  this  revenue  as  between  alcoholic  beverages  and  tobacco  products. 


TABLE  IV 
Excise  Duty  Collections  for  the  Years  Ended  March  31,  1949  and  March  31,  1948 

(In  thousands  of  dollars) 


Fiscal  Year  Ended 
March  31 

Increase 

or 

Decrease  ( — ) 

1949 

1948 

Spirits,  malt,  etc ' 

101 , 105 

106,241 

39 

-2,733 

97,675 

102,116 

37 

-3,034 

3,430 
4  125 

Cigars,  cigarettes  and  tobacco. . 

Licences 

2 

—  301 

Less  refunds 

Total  Excise  Duties 

204,652 

196,794 

7  858 

(5)  Excise  Taxes 

Excise  taxes  constituted  the  second  largest  source  of  governmental  revenues,  with  net 
collections  for  the  year  of  $636-1  millions  ($640-8  millions  in  1947-48).  Included  here  are  a 
wide  variety  of  taxes  on  commodities  and  services  levied  under  the  provisions  of  the  Excise 
Tax  Act. 

The  most  important  of  these  taxes  from  the  point  of  view  of  revenue  is  the  sales  tax  which 
yielded  a  gross  revenue  of  $390-2  millions  during  1948-49,  or  an  increase  of  $7-2  millions  over 
the  total  for  the  previous  year.  This  increase,  which  reflects  a  somewhat  higher  level  of  prices 
and  volume  of  transactions,  took  place  despite  the  fact  that  the  majority  of  prepared  food 
products  not  previously  exempt  from  sales  tax  were  placed  on  the  exempt  list  in  May,  1948. 

The  second  largest  revenue  source  among  the  excise  taxes  is  the  tax  on  tobacco  products, 
which  yielded  $77-7  millions.  This  represents  an  increase  of  13  per  cent  over  the  previous  year's 
total,  and  indicates  an  upward  trend  in  tobacco  consumption. 

The  tevenue  from^  several  other  excise  taxes  also  showed  a  substantial  increase  during  the 
year.  The  revenue  from  soft  drinks,  for  example,  reached  a  new  high  of  $27-7  millions, 
representing  an  increase  of  17  per  cent  over  the  total  for  the  previous  year.  At  the  same  time 
tax  revenue  from  candy  and  chewing  gum  rose  to  $19-9  millions,  or  an  increase  of  9  per  cent 
during  the  year.  Excise  tax  revenues  from  automobiles,  rubber  tires  and  tubes  totalled  $36-9 
millions  for  1948-49,  this  increase  of  approximately  16  per  cent  over  1947-48  revenues  being 
attributable  partly  to  the  high  rates  of  temporary  taxes  which  were  in  effect  until  July  1948, 
and  partly  to  the  increased  production  and  higher  prices  of  automobiles. 

Despite  these  increases,  however,  the  over-all  revenue  from  excise  taxes  was  slightly  lower 
in  1948-49  than  in  the  preceding  year  because  a  number  of  previously  important  taxes  no  longer 
apply.  For  example,  the  excise  taxes  on  amusements,  pari-mutuel  bets,  places  of  entertainment, 
and  the  special  tax  on  importations,  were  repealed  in  May,  1948  and  yielded  only  small  amounts 
of  revenue  during  the  year.  Moreover,  excise  taxes  on  gasoline  and  sugar,  and  the  sales  tax 
on  gas  and  electricity,  which  were  repealed  in  1947,  yielded  no  revenue  in  1948-49,  although 
considerable  amounts  were  received  from  these  sources  in  1947-48. 

To  some  extent  the  revenue  from  excise  taxes  for  the  year  reflects  the  temporary  tax  levies 
or  temporary  tax  increases  which  were  imposed  in  November  1947,  in  connection  with  the 
exchange  conservation  program.  These  temporary  levies  or  increases  were  all  removed  over  a 
period  of  nine  months  following  that  date  with  the  last  and  most  important  group  being  removed 
on  July  31,  1948. 


DEPARTMENT  OP  PINANCE 

Table  V  showing  details  of  excise  tax  collections  follows: 

TABLE  V 

Excise  Tax  Collections  for  the  Years  Ended  March  31,  1949  and  March  31,  1948 

(In  thousands  of  dollars) 


Taxes  on  Commodities — 

Sales  tax 

Automobiles,  rubber  tires  and  tubes. 

Beverages 

Candy  and  chewing  gum 

Cigars,  cigarettes  and  tobacco 

Cigarette  papers  and  tubes 

Electric  and  gas  appliances 

Furs 

Gasoline 

Matches  and  lighters 

Phonographs,  radios  and  tubes 

Special  excise  on  importations 

Sugar 

Toilet  preparations  and  soaps 

Trunks,  bags,  luggage,  etc 

Wines 

Sundry 


Taxes  on  Amusements  and  Services — 

Amusements 

Tax  on  pari-mutuel  bets 

Transportation  and  communication 

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

attendance,  etc 

Licences,  interest  and  miscellaneous 


Fiscal  Year  Ended 
March  31 


1949 


Less  refunds . 
Total  Excise  Taxes 


390,174 

36,943 

27,689 

19,888 

77,665 

6,999 

3,894 

3,693 


3,412 

3,562 

279 


7,757 
5,565 
2,060 
4,700 


2,483 

105 

29,034 

22,725 
382 


849,009 
-12,871 


636,138 


1948 


383,012 

31,949 

23,767 

18,279 

68,606 

6,419 

2,824 

3,139 

2,208 

3,967 

5,325 

2,113 

10,572 

7,146 

4,962 

2,342 

4,716 


15,369 

2,519 

27,531 

24,300 
376 


Increase 

or 

Decrease  ( — ) 


651.441 
-10;683 


640,758 


7,162 

4.994 

3.922 

1,609 

9,059 

580 

1,070 

554 

-2,208 

-555 

-1,763 

-1,834 

-10,572 

611 

603 

-282 

-16 


-12,886 

-2,414 

1,503 

-1,575 
6 


-2,432 

-2.188 


-4,620 


(6)  Miscellaneous  Indirect  Taxes 

Table  VI  which  follows  shows  the  amounts  received  from  a  number  of  miscellaneous  indirect 
taxes  for  the  year  ended  March  31,  1949,  and  for  the  preceding  fiscal  year. 


TABLE  VI 

Analysis  of  Miscellaneous  Indirect  Taxes  for  the  Years  Ended  March  31,  1949  and  March  31,  1948 

(In  thousands  of  dollars) 


Fiscal  Year  Ended 
March  31 

Increase 

or 

Decrease  ( — ) 

1949 

1948 

Chartered  bank  note  circulation 

166 

3,339 

96 

435 

188 

3,004 

141 

471 

-22 

Insurance  companies 

335 

Fur  Export  Tax 

-45 

Duty  on  the  export  of  electric  power  and  natural  gas. 

-36 

Total  Miscellaneous  Indirect  Taxes 

4,036 

3,804 

232 

PUBLIC  ACCOUNTS 


xbc 


(7)  Non-Tax  Revenues 

Non-tax  revenues  for  1948-49  totalled  $212-9  millions,  an  increase  of  $35-2  millions  over 
the  corresponding  figure  for  1947-48.  The  greater  part  of  this  increase  took  place  in  the  revenue 
classification  entitled  "Return  on  Investments".  This  revenue  source  yielded  $107-9  millions 
in  1948-49  as  compared  with  $75-8  millions  in  1947-48.  The  larger  items  entering  into  total 
receipts  under  this  classification  are:  interest  on  advances  to  the  Canadian  National  Railways, 
$21-6  millions;  Bank  of  Canada  profits,  $19-1  millions;  interest  on  loans  to,  and  operating 
profits  of,  the  Foreign  Exchange  Control  Board,  $13-4  millions;  interest  on  honds  held  in  the 
Securities  Investment  Account,  $17-2  millions;  interest  on  loans  to  foreign  governments  under 
Part  II  of  The  Export  Credits  Insurance  Act,  $26-2  millions;  and  interest  on  advances  under 
the  Soldier  Settlement  and  Veterans'  Land  Acts,  $3-6  millions. 

Post  Office  receipts  which  were  formerly  the  most  important  item  in  this  category  totalled 
$80-6  millions,  $2-8  millions  above  the  figure  for  the  previous  year. 

Table  VII,  giving  details  of  Non-tax  Revenues  follows: 


TABLE  VII 

Analysis  of  Non-Tax  Revenues  fob  the  Years  Ended  March  31,  1949  and  March  31,  1948 

(In  thousands  of  dollars) 


Fiscal  Year  Ended 
March  31 


1949 


1948 


Increase 

or 

Decrease  ( — ) 


Post  Office 

Return  on  Investments 

Bullion  and  Coinage 

Privileges,  Licences  and  Permits 

Proceeds  from  Sales 

Services  and  Service  Fees 

Refunds  of  Previous  Years'  Expenditure. 

Premiimi,  Discount  and  Exchange 

Miscellaneous 


80 
107 
3 
6 
2 
8 
1 


,604 
,889 
,253 
,436 
,632 
,606 
,687 


1,841 


Total  Non-Tax  Revenue. 


212,948 


77,758 
75,800 
1,731 
4,872 
2,294 
8,497 
1,202 
3,736 
1,880 


177,770 


2,846 

32,089 

1,522 

1,564 

338 

109 

485 

-3,736 

-39 


35,178 


(8)  Special  Receipts  and  Credits 

The  total  of  special  receipts  and  other  credits  for  the  fiscal  year  1948-49  was  $122-3  millions 
compared  with  a  total  of  $241*9  millions  for  the  previous  year.  Table  VIII  which  follows 
•summarizes  the  principal  sources  of  special  receipts  and  other  credits  for  the  two  years  in 
question. 

TABLE  VIII 

Analysis  of  Special  Receipts  and  Credits  for  the  Years  Ended  March  31,  1949  and  March  31,  1948 

(In  thousands  of  dollars) 


Fiscal  Year  Ended 
March  31 


1949 


1948 


Increase 

or 

Decrease  ( — ) 


Refunds  of  previous  years'  war,  demobilization  and  reconversion  expend- 
itures   

Sale  of  surplus  war  assets 

Miscellaneous  war,  demobilization  and  reconversion  revenue 

Adjustment  of  Saskatchewan  Seed  Grain  Loans,  1936  and  1937 

Investments  in  Crown  Companies,  classified  as  expenditure  in  prior  years, 
now  transferred  to  active  assets 

Sundry  special  receipts  and  credits 


82,453 
25,840 

8,828 


2,528 
2,656 

122,305 


132,566 

63,381 

29,809 

9,773 

3,704 
2,666 

241,899 


-50,113 

-37,541 

-20,981 

-9,773 

-1,176 
-10 

-119,594 


jEz  "  DEPARTMENT  OP  FINANCE 

Receipts  on  war,  demobilization  and  reconversion  account  again  constituted  by  far  the 
largest  source  of  these  special  revenues.  The  total  of  such  receipts  during  the  fiscal  year  1948-49 
was  $117-0  millions,  consisting  of  $82-4  millions  from  refunds  of  previous  years'  war,  demobiliza- 
tion and  reconversion  expenditures ;  $25  •  8  millions  from  the  sale  of  surplus  war  assets,  and  $8  •  8 
millions  from  miscellaneous  war,  demobilization  and  reconversion  revenues. 

The  largest  item  in  this  total,  namely,  the  $82-4  millions  received  by  way  of  refunds  of 
previous  years'  war,  demobilization  and  reconversion  expenditures,  may  be  further  analysed  as 
follows: 

Refunds  in  connection  with  cost  audits  and  renegotiation  of  contracts $  56*3  millions 

Reimbursement  for  inspection  costs  in  connection  with  certain  procurements  made 

through  War  Supplies  Limited 11  -O       " 

Refund  by  the  Government  of  the  United  States  of  advances  made  by  Canada  in 
excess  of  amounts  required  to  cover  the  cost  of  supplies  and  services  furnished 
under  lend-lease  and  related  programs  (including  the  Canpay  program)  3-4       " 

Surplus  funds  received  in  accordance  with  the  provisions  of  Section  31  of  The 
Central  Mortgage  and  Housing  Corporation  Act,  Chap.  15,  1945,  $2-2  mil- 
lions and  proceeds  from  sale  of  Wartime  Housing  properties  $1-1  millions. . .       3*3       " 

Miscellaneous  refunds  8-4       " 


$82-4  millions 


The  amount  of  $25-8  millions  realized  from  the  disposal  of  surplus  war  assets  does  not 
include  the  residual  cash  balances  or  value  of  accounts  receivable  carried  by  War  Assets  Corpora- 
tion as  at  March  31,  1949. 

Miscellaneous  war,  demobilization  and  reconversion  revenues  totalling  $8-8  milUons  include 
the  sum  of  $5*0  millions  derived  from  the  operation  of  Park  Steamships  Limited,  and  the  sum 
of  $1-4  millions  representing  the  Government's  share  of  profits  arising  out  of  the  wartime 
operations  of  Sorel  Industries  Limited. 

Apart  from  war,  demobilization  and  reconversion  revenues,  the  only  other  important  items 
included  in  special  receipts  and  credits  during  the  last  fiscal  year  were  a  credit  of  $2-5  millions 
arising  from  the  transfer  to  "Active  Assets"  of  certain  advances  made  in  prior  years  in  connection 
with  the  Snare  River  power  project  and  previously  classified  as  "Expenditure"  and  a  book- 
keeping entry  of  $2-2  millions  representing  the  amount  previously  carried  for  St.  Malo  Shops 
property  under  Public  Works  Capital  (non-active)  and  now  transferred  to  Consolidated  Deficit 
Account. 

4.  Al^ALyis  OF  EXPENDITURES 

Table  IX  which  follows  presents  a  summary  of  expenditures  by  major  classifications  for 
the  year  1948-49,  along  with  corresponding  figures  for  the  previous  year. 


TABLE  IX 

Statement  of  Expendituhes  by  Major  Classifications  for  the  Years  Ended  March  31,  1949  and 

March  31,  1948 

(In  millions  of  dollars) 


Fiscal  Year  Ended 
March  31 

Increase 

or 

Decrease  ( — ) 

1949 

1948 

Amount 

Per  cent 

Amount 

Per  cent 

Amount 

Ordinary  Expenditure — 
Public  Debt  Charges — 

Interest  on  Public  Debt 

465  1 
101 

21-3 
0-5 

455-5 
11-2 

20-7 
0-5 

9a 

Other  Debt  Charges 

-11 

475-2 

21-8 

466-7 

21-2 

R.S 

PUBLIC  ACCOUNTS     '\a 


TABLE  IX 


Statement  of  Expenditures  by  Major  Classifications  for  the  Years  Ended  March  31,  1949  and 

March  31,  1948 — Concluded 

(In  millions  of  dollars) 


Fiscal  Year  Ended 
March  31 

Increase 

or 

Decrease  ( — ) 

1949 

1948 

Amount 

Per  cent 

Amount 

Per  cent 

Amount 

Ordinary  Expenditure — Concluded 

Subsidies,   and  Compensation  to  Provinces  under 
Tax  Agreements 

101-5 

270-9 

66-8 

391 
49-3 

77-6 
20-4 
46-3 
50-6 
26-9 
41-5 
183-0 
124-3 

4-6 

12-4 

3-1 

1-8 
2-3 
3-6 
0-9 
2-2 
2-3 
1-3 
1-9 
8-4 
5-7 

155-9 
263-2 

58-1 

35-1 
37-3 

67-9 
16-3 
23-6 
35-6 
10-8 
30-1 
97-3 
82-1 

7-1 

120 

2-6 

1-6 
1-7 
3-1 
0-7 
1-1 
1-6 
0-5 
1-4 
4-5 
3-7 

-54-4 

Family  Allowances 

7-7 

Old  Age  Pensions  and  Pensions  to  Blind  Persons . . 
Unemployment    Insurance    Act — 

Administration  and  Government's  Contribution . 
Department  of  National  Revenue 

8-7 

4-0 
12-0 

Post  Office  Department 

9-7 

Agriculture 

41 

Mines  and  Resources 

22-7 

Public  Works 

15-0 

Trade  and  Commerce 

16-1 

Transport 

11-4 

Veterans  Affairs ^-^r.-.-.-^^ .  .  . 

85-7 

Other  Departments.    . ...    . 

42-2 

Total  Ordinary  Expenditure 

1,573-4 

72-3 

1,380-0 

62-8 

193-4 

Capit.\l  Expenditure 

18-5 

0-9 

15-7 

0-7 

2-S 

Demobilization  and  Reconversion  Expenditure — 
National  Defence 

254-9 
1-4 

87-2 

29-2 
23-2 
13-8 
15-9 

11-7 
0-1 
4-0 

1-4 
1-1 
0-6 
0-7 

195-4 

62-3 

237-4 

570 

33-2 

0-1 

49-0 

8-9 

2-8 

10-8 

2-6 
1-5 

2-3 

59-5 

Reconstruction  and  Supply 

-60-9 

Veterans  Affairs    

-150-2 

Costs    of   administering  the   Wartime   Prices   and 
Trade   Board  including  costs  of  subsidies,   and 
costs  of  drawback  claims  to  millers 

-27-8 

Agriculture 

-100 

Trade  and  Commerce 

13-7 

Other  Departments 

-331 

Total  Demobilization  and  Reconversion 
Expenditure 

425-6 

19-6 

634-4 

28-9 

-208-8 

Specl\l  Expenditure 

34-8 
39-7 
83-9 

1-6 

1-8 
3-8 

63- 1 

18-7 
83-7 

2-9 
0-9 
3-8 

-28-3 

Government  Owned  Enterprises 

21-0 

Other  Charges 

0-2 

Grand  Total  Expenditure...  .^iVl'ri''! 

2,175-9 

100-0 

2,195-6 

100-0 

-19-7 

(1)  Ordinary  Expenditures 

(a)  Debt  Charges 

Interest  on  public  debt,  which  again  constituted  the  largest  single  item  of  governmental 
expenditure  in  1948-49,  amounted  to  $465 -1  millions  or  21-3  per  cent  of  total  expenditure  for 
the  year.  This  represented  an  increase  of  $9-6  millions  over  the  previous  year.  This  increase 
is  attributable  to  the  payment  during  1948-49  of  several  years'  accumulated  interest  on  the  1943 
and  1944  refundable  portion  of  personal  income  taxes.  The  refundable  portion  for  both  these 
years  was  repaid  in  March,  1949  and  the  total  interest  accrued  thereon  amounted  to  approximately 
$19*1  millions.  This  compares  with  a  total  interest  charge  of  only  $5-3  millions  included  in 
the  repayment  of  1942  refundable  taxes  during  1947-48. 

Of  the  total  interest  charges  of  $465-1  millions  the  sum  of  $437-9  millions  represents  interest 
paid  on  the  government's  outstanding  funded  debt,  w'hile  the  balance  of  $27-2  millions  represents 
interest  paid  or  credited  to  various  annuity,  superannuation,  pension  and  trust  funds. 


xxii  DEPARTMENT  OF  FINANCE 

The  addition  of  annual  amortization  charges  in  connection  with  loan  discounts  and  com- 
missions, plus  the  costs  of  new  loan  flotations  (not  amortized)  and  certain  miscellaneous  service 
charges  brings  the  total  of  all  public  debt  charges  for  the  year  to  $475-2  millions. 

It  is  important  to  note  that  a  substantial  portion  of  the  Government's  funded  debt  is 
attributable  to,  or  connected  with  the  acquisition  of  earning  assets  (i.e.  loans,  advances  and  invest- 
ments). Accordingly,  when  considering  the  magnitude  of  the  Government's  annual  interest 
charges  and  their  net  burden  on  the  Treasury,  the  income  received  on  such  assets  should  be 
taken  into  account.  As  shown  in  Table  VII  the  Government's  aggregate  return  from  investments 
during  the  year  1948-49  amounted  to  $107 -9  millions.  The  deduction  of  this  amount  from  the 
total  of  gross  interest  charges  for  the  year  would  reduce  the  total  of  $465  •  1  millions  referred  to 
above  to  an  amount  of  $357*2  millions.  The  comparable  figure  for  the  previous  year  was  $379' 7 
millions. 

{h)  Payments  to  Provinces 

Total  payments  to  provinces  (including  statutory  subsidies  and  payments  under  tax  agree- 
ments) amounted  to  $101-5  millions,  a  decrease  of  some  $54-4  millions  below  the  total  for  the 
previous  year.  This  difference  is  attributable  largely  to  the  fact  that  the  1947-48  total  included 
not  only  the  current  payments  to  the  seven  piarticipating  provinces  under  the  1947  Dominion- 
Provincial  Tax  Rental  Agreements,  but  also  the  final  holdback  payments  to  six  provinces  under 
the  old  wartime  tax  agreements  (which  expired  during  1947-48),  and  a  special  payment  of  $8 
millions  each  to  Alberta  and  Saskatchewan  in  final  settlement  of  claims  in  respect  of  natural 
resources. 

(c)  Family  Allowances,  Old  Age  Pensions,  and  Pensions  to  Blind  Persons 

Total  expenditures  in  connection  with  family  allowances  for  the  year  1948-49  totalled 
$270-9  millions,  representing  an  increase  of  $7-7  millions  over  the  total  for  the  previous  year. 
In  addition,  payments  for  old  age  pensions  and  pensions  to  blind  persons  totalled  $66-8 
millions,  an  increase  of  $8-7  millions  over  the  1947-48  total. 

{d)  Department  of  National  Revenue 

The  increase  of  $12-0  millions  in  the  expenditures  of  this  department  is  attributable 
largely  to  a  general  expansion  of  the  Income  Tax  Division,  as  well  as  to  increases  in  personnel 
costs  in  all  sections  of  the  department. 

(e)  Mines  and  Resources 

The  increase  of  approximately  $22-7  millions  in  the  expenditures  of  this  department  is 
due  chiefly  to  subsidy  payments  to  gold  mines  under  the  new  Emergency  Gold  Mining  Assist- 
ance Act,  together  with  some  fairly  substantial  increases  in  expenditure  in  connection  with 
National  Parks,  Immigration  Services,  and  the  Indian  Affairs  Branch.  The  total  of  subsidy 
payments  to  gold  mines  during  the  year  aggregated  $9-4  millions. 

(/)  Public  Works 

Expenditures  on  public  works  are  $15-0  millions  higher  than  the  total  for  the  previous 
year,  reflecting  a  general  increase  in  the  costs  of  operation,  maintenance  and  repairs  in  the 
case  of  public  works  and  buildings,  and  an  increase  in  the  costs  of  dredging,  improvements, 
etc.,  in  the  case  of  harbours  and  rivers. 

{g)  Transport 

The  increase  of  $11-4  millions  in  the  expenditures  of  this  department  reflects  a  general 
increase  in  the  costs  of  various  departmental  services.  Air  Services  showed  the  greatest  increase, 
with  expenditures  aggregating  $15-9  millions  in  1948-49  as  compared  with  a  total  of  $10-4 
millions  in  the  previous  year. 

{h)  Trade  and  Commerce 

Although  the  total  ordinary  expenditures  of  this  department  show  an  increase  of  $16-1 
millions,  the  greater  part  of  this  increase  is  due  to  the  transfer  to  this  department  during 
1948-49  of  many  of  the  services  or  functions  which  previously  came  under  the  Department  of 
Reconstruction  and  Supply.  Included  in  this  transfer,  for  example,  were  the  Chalk  River 
Project  and  the  National  Research  Council. 


PUBLIC  ACCOUNTS    V  xxiii 

(i)  Veterans  Affairs 

The  ordinary  expenditures  of  this  department  totalled  $183-0  millions  for  the  current 
year,  an  increase  of  $85-7  millions  over  1947-48.  However,  the  greater  part  of  this  increase 
is  due  to  a  change  in  method  of  classifying  expenditure.  Owing  to  their  continuing  nature, 
all  costs  relating  to  pensions  and  treatment  of  World  War  II  veterans  are  now  classed  as 
"Ordinary  Expenditure",  whereas  in  previous  years  they  were  included  under  the  heading  of 
"Demobilization  and  Reconversion  Expenditure". 

To  compare  satisfactorily  expenditures  as  between  the  two  years  it  is  necessary  to  add 
together  the  Department's  "Ordinary"  expenditures  and  its  "Demobilization  and  Reconversion" 
expenditures,  and  consider  the  combined  total.  As  shown  below  the  1948-49  total  of  "Demobiliza- 
tion and  Reconversion"  expenditures  for  this  department  was  $87-2  millions  as  compared  with  a 
total  of  $237-4  millions  in  1947-48.  When  these  amounts  are  added  to  the  totals  of  "Ordinary 
Expenditure"  shown  above  it  will  be  seen  that  the  aggregate  of  all  expenditures  on  veterans 
affairs  declined  from  $334-7  millions  in  1947-48  to  $270-2  millinos  in  1948-49,  i.e.  an  over-all 
decrease  of  $64-5  millions. 

(2)  Capital  Expenditures 

Expenditures  charged  to  capital  totalled  $18-5  millions  for  the  year  as  compared  with  a 
total  of  $15-7  millions  in  1947-48.  The  principal  items  in  this  category  are  the  costs  of 
constructing  and  improving  civil  airways  and  airports,  the  costs  of  dredging  the  St.  Lawrence 
ship  channel,  and  capital  expenditures  in  connection  with  the  Prince  Edward  Island  car  ferry 
and  terminals. 

(3)  Demobilization  and  Reconversion  Expenditure 

Expenditures  classified  under  this  heading  for  1948-49  totalled  $425-6  millions  as  compared 
with  $634-4  millions  for  the  previous  year.  The  greater  part  of  this  decrease  occurred  in 
the  Veterans  Affairs  Department  where  a  reduction  of  $150-2  millions  took  place.  Part  of  this 
decrease,  as  indicated  above,  is  due  to  the  fact  that  costs  of  pensions  and  treatment  in  connection 
with  World  War  II  veterans  are  included  under  "Ordinary  Expenditure"  whereas  in  previous 
years  they  were  classified  as  "Demobilization  and  Reconversion  Expenditure".  In  addition, 
however,  substantial  reductions  did  occur  in  such  items  as  post-discharge  rehabilitation  benefits, 
$33  -  5  millions ;  and  in  war  service  gratuities  and  re-establishment  credits,  $48  •  1  millions. 

The  total  costs  involved  in  administering  the  Wartime  Prices  and  Trade  Board  (including 
costs  of  subsidies  and  payments  of  drawback  claims  to  millers)  declined  from  $57-1  miUions  in 
1947-48  to  $29-2  millions  for  the  current  year. 

A  substantial  reduction  is  also  reflected  in  the  expenditures  of  the  Department  of  Recon- 
struction and  Supply  (which  show  a  total  of  only  $1-4  millions  in  1948-49  as  compared  with  $62-3 
millions  for  the  previous  year).  Part  of  this  reduction  is  attributable  to  a  change  in  the 
method  of  recording  federal  government  outlays  in  connection  with  housing.  Prior  to  June  30, 
1948,  construction  work  on  federal  housing  projects  was  carried  on  through  the  medium  of 
Wartime  Housing  Limited,  and  all  outlays  in  this  connection  were  treated  as  "Expenditures" 
in  the  government's  accounts.  As  the  various  projects  were  brought  to  completion,  the  manage- 
ment and  control  of  the  houses  were  transferred  to  Central  Mortgage  and  Housing  Corporation. 
On  June  30,  1948,  in  accordance  with  the  1948  amendments  to  the  National  Housing  Act,  the 
Corporation  became  responsible  for  all  future  housing  construction  as  well,  and  the  activities 
of  Wartime  Housing  Limited  were  thereupon  brought  to  an  end.  The  1948  amendments  to  the 
National  Housing  Act  also  provided  that  all  moneys  turned  over  to  Central  Mortgage  and 
Housing  Corporation  for  housing  purposes  were  to  be  treated  as  loans  on  the  Government's 
books.  As  a  result  of  this  change  in  procedure  there  is  nothing  in  the  1948-49  expenditures 
of  the  Department  of  Reconstruction  and  Supply  which  corresponds  with  the  total  of  $36-5 
millions  (for  Wartime  Housing  Limited)  included  in  the  Department's  1947-48  expenditures. 
Although  amounts  totalling  $68  millions  were  turned  over  to  Central  Mortgage  and  Housing 
Corporation  during  1948-49  for  construction  purposes,  these  are  recorded  as  loans  in  the  govern- 
ment's books  and  are  not  included  with  the  year's  expenditures. 

Part  of  the  reduction  in  the  expenditures  of  this  department  is  also  attributable  to  the 
fact  that  certain  functions  or  services  previously  performed  by  the  Department  of  Reconstruction 
and  Supply  were  transferred  during  the  year  to  the  Department  of  Trade  and  Commerce. 
Expenditures  in  connection  with  the  administration,  reconversion  and  operation  of  Crown 
companies  and/or  plants  together  with  production  and  transportation  subsidies  for  Canadian 


XXIV  DEPARTMENT  OF  FINANCE 

steel  producers,  and  costs  of  research  and  development  of  jet  engines  and  aircraft,  which  were 
shown  under  the  Department  of  Reconstruction  and  Supply  in  1947-48  are  included  this  year  in 
the  expenditures  of  the  Department  of  Trade  and  Commerce.  Table  X  which  follows  summarizes 
the  expenditure  included  under  this  general  heading. 

TABLE  X 

Analysis  op  Demobilization  and  Reconversion  Expenditures  for  the  Years  Ended  March  31,  1949 

AND  March  31,  1948 

(In  millions  of  dollars) 


Fiscal  Year  Ended 
March  31 


1949 


1948 


Increase 

or 

Decrease  ( — ) 


Agriculture — 

Freight  assistance  on  western  grains 

Subsidy  on  milk  and  milk  products 

Premium  on  hog  carcasses  suitable  for  export  to  Great  Britain. 

Subsidy  on  western  wheat  used  as  feed  for  live  stock 

Sundry 


External  Affairs — 

General  Post-UNRRA  Relief 

Canadian  Government's  contribution  to  the  International  Refugee 

Organization 

Sundry 

M    TO    ,1.!>iq 


Finance—  ;  o 

Wartime  Prices  and  Trade  Board ; .  : 

Advances  to  the  Canadian  Wheat  Board  for  payment  of  drawback 

claims  to  millers  and  other  manufacturers  of  wheat  products 
Sundry 


rrr 


\,' 


Labour- 
Vocational  Training  for  discharged  members  of  Canada's  armed 

forces 
Sundry . .  . 


National  Defence^ — 

Army,  Navy  and  Air  Services 

Defence  Research. .  .,y,p[«.  -,^,1  •  |p,[^^j.,,.  -j;  ,■»»,/  •*?)'^fi">iq' 


Reconstruction  and  Supply — 

Termination  and  liquidation  of  contracts 

Housing  Development 

Housing  Development — Emergency  shelter,  administration 

Production  and  transportation  subsidies  on  steel,  iron  and  coal .  .  . 
Administration,  reconversion  and  operation  of  crown  companies  and 

crown  plants 

Research  and  development  of  jet  engines  and  aircraft 

Sundry. . .,.  .,.,,.^,,^|,,^„... ..,..  ^ 


Trade  and  Commerce — 

Liquidation  of  contracts 

Production  and  transportation  subsidies  on  steel,  iron  and  coal 

Administration,  reconversion  and  operation  of  crown  companies  and 

crown  plants 

Research  and  development  of  jet  engines  and  aircraft 

Sundry . 


'.'•>f ' 


18-2 
'4-6 


0-4 


23-2 


0-3 

5-4 
01 


5-8 


18-2 

11-0 
1-5 


30-7 


3-5 

1-8 


6-3 


238-9 
160 


254-9 


10 


0-4 


1-4 


0-3 
71 

2-6 
2-0 
1-9 

13-8 


20- 1 
1-9 
5-5 
4-4 
1-3 


33-2 


16-9 
5-5 


22-4 


40-1 

170 
2-1 


59-2 


6-4 
50 


11-4 


189-4 
60 


195-4 


7-4 

36-6 

20 

7-9 

1-6 
4-5 
2-4 


62-3 


-  1-9 

-  1-9 

-  0-9 

-  4-4 

-  0-9 


10  0 


-16-6 

-  0-1 
+  01 


-16-6 


-21-9 

-  6-0 

-  0-6 


-28-5 


-  2 

-  3 


+49 
+  10 


+59 


-  7 
-36 

-  1 

-  7 

-  1 

-  4 

-  2 


-60 


+  0 

+  7 

+  2 

+  2 

+  1 


+  13-8 


PUBLIC  ACCOUNTS  iUV 

TABLE  X 

Analysis  of  Demobilization  and  Reconversion  Expenditures  for  the  Years  Ended  March  31,  1949 

AND  March  31,  1948 — Concluded 

(In  millions  of  dollars) 


Fiscal  Year  Ended 
March  31 


1949 


1948 


Increase 

or 

Decrease  ( — ) 


Transport ii«;i;  <d^i<i>^3yp:l  vUu*.'sa. 

Veterans  Affairs — 

War  service  gratuities .'.'..'  .'."^.'Vr: .' 

Re-establishment  credits 

Post-discharge  rehabilitation  benefits 

Hospital  accommodation  and  facilities 

Treatment  and  pension  examination.  World  War  II 

Pensions,  World  War  II 

Sundry 


1-6 


6-4 


-  4-8 


10 
35-2 

44-8 
51 


140 
70-2 

78-3 

6-8 

27-1 

40-5 


130 
35  0 


1-2 


0-5 


+ 


33 

1 
27' 
40 

0 


87-2 


237-4 


-150-2 


Other  Departments . 


1-5 


6-7 


-     5-2 


425-6 


634-4 


-208-8 


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

(4)  Special  Expenditures 

Special  expenditures  for  the  year  totalled  $34  •  8  millions,  a  decrease  of  $28  •  3  millions  from 
the  1947-48  total.  The  larger  items  making  up  the  1948-49  total  are  as  follows:  deficit  of  the 
Prairie  Farm  Emergency  Fund,  $8-6  millions;  expenditures  under  the  Prairie  Farm  Rehabilita- 
tion Act,  $3-0  millions;  expenditures  relating  to  the  St.  Mary  River  Dam  project  $1*4  millions; 
deficit  of  the  Canadian  Wheat  Board  on  flaxseed  account  for  the  crop  year  1947-48,  $4-5 
millions;  the  grant  to  British  Columbia  for  emergency  relief  and  rehabilitation  in  connection 
with  the  Fraser  Valley  flood  disaster,  $5  millions;  and  Canada's  share  of  the  cost  of  repairing 
and  reconstructing  dykes  in  the  Fraser  Valley,  $4-5  millions. 

(5)  Government  Owned  Enterprises 

Expenditures  under  this  heading  comprise  the  operating  deficits  of,  and  non-active  loans 
to,  certain  wholly  owned  governmental  enterprises. 

The  increase  of  $21  millions  during  the  year  in  this  category  of  expenditure  was  due 
largely  to  an  increase  of  $17-6  millions  in  the  deficit  of  the  Canadian  National  Railways 
(which  totalled  $33-5  millions  for  the  calendar  year  1948  as  compared  with  $15-9  millions  for 
the  year  1947) .  In  calculating  its  over-all  deficit  for  the  year  the  C.N.R.  includes  all  interest 
charges  paid  on  governmental  advances.  It  should  perhaps  be  noted,  therefore,  that  although 
the  government's  1948-49  expenditures  reflect  the  absorption  by  the  government  of  the 
C.N.R. 's  total  1948  deficit  of  $33-5  millions,  federal  revenues  include  (under  the  classification 
"Return  on  Investments")  an  amount  of  $21-6  millions  received  from  the  railway  company  by 
way  of  interest  on  advances. 

Also  included  under  the  general  classification  of  expenditures  in  connection  with  Govern- 
ment Owned  Enterprises  are  the  1948  operating  deficit  of  Trans-Canada  Air  Lines  ($2*9 
millions),  the  1948  operating  deficit  of  the  Prince  Edward  Island  Car  Ferry  ($1-2  millions), 
and  losses  of,  and  non-active  loans  to,  the  National  Harbours  Board  ($2-0  millions). 

(6)  Other  Charges,  Including  the  Write  Down  of  Assets 

Total  expenditures  for  the  year  in  this  category  totalled  $83-9  millions,  as  compared 
with  a  total  of  $83-7  miUions  for  1947-48.  The  largest  item  in  both  years'  totals  is  an  amount 
of  $75  millions  transferred  to  the  general  reserve  to  meet  possible  losses  on  ultimate  realizatioD 


xxvi  DEPARTMENT  OF  FINANCE 

of  active  assets.  This  reserve  was  first  established  in  1940-41,  and  $25  millions  was  set  aside 
annually  from  that  time  up  to  and  including  the  fiscal  year  1946-47.  In  1947-48,  and  again 
in  1948-49,  the  annual  provision  was  increased  to  $75  millions — a  larger  provision  being  deemed 
advisable  in  order  to  offset  the  charges  that  have  been  made  to  the  reserve  during  recent 
years,  and  also  in  order  to  bring  the  reserve  to  a  level  more  in  keeping  with  the  magnitude  of  the 
government's  active  assets  and  the  proportion  thereof  represented  by  loans  to  overseas  countries. 
Also  included  under  the  classification  "Other  Charges"  are  the  annual  write-off  of  Veterans' 
Land  Act  Loans  ($1-0  millions)  and  the  reserve  provisions  for  conditional  benefits  under  the 
Veterans'  Land  Act  ($5-6  millions).  In  addition  there  is  a  bookkeeping  entry  of  $2-2  millions 
representing  an  amount  previously  carried  for  St.  Malo  Shops  property  under  Public  Works 
Capital  (non-active)  now  transferred  to  Consolidated  Deficit  Account.  This  is  a  contra  item 
and  also  appears  on  the  Revenue  side  under  Special  Receipts  and  Credits. 

5.  SUMMARY  OF  THE  GOVERNMENT'S  BALANCE  SHEET  POSITION  AS  AT 
MARCH  31,  1949,  AND  ANALYSIS  OF  CHANGES  IN  THE  PRINCIPAL  ASSETS 
AND  LIABILITIES  DURING  THE  YEAR 

Table  XI   shows   a   comparative   summary   of  the  Government's  balance   sheet  position 
as  at  March  31,  1949  and  as  at  March  31,  1948. 

TABLE  XI 

Summary  of  the  Government's  Balance  Sheet  Position  as  at  March  31,  1949  and  March  31,  1948 

(In  millions  of  doUars) 


Liabilities 

Floating  Debt 

Deposit  and  Trust  Accounts 

Insurance,  Pension  and  Guaranty  Accounts 

Deferred  Credits 

Sundry  Suspense  Accounts 

Province  Debt  Accounts 

Reserves  for  Certain  Contingent  Liabilities . 
Funded  Debt 


Active  Assets 

Cash  and  other  Current  Assets 

Loans  to,  and  Investments  in.  Crown  Agencies 

Other  Loans  and  Investments 

Province  Debt  Accounts 

Deferred  Charges 

Sundry  Suspense  Accounts 

Total  Active  Assets 

Less — Reserve  for  possible  losses  on  ultimate  realization  of  active  assets 

Net  Active  Assets 1' !  P.' 

Net  Debt  (Excess  of  Liabilities  over  Net  Active  Assets) 


Fiscal  Year  Ended 
March  31 


1949 


450-7 

107-5 

718-0 

4-4 

59-6 

11-9 

13-3 

15,585-0 


16,950-4 


1,660-3 

1,058-9 

2,578-6 

2-3 

65-8 

54-3 


5,420-1 
-245-9 


5,174-3 


11,7761 


1948 


458-6 

115-7 

610-7 

4-0 

31-4 

11-9 

7-6 

15,957-4 


17,197-3 


1,393-5 

979-7 

2,486-1 

2-3 

72-7 

62-3 


4,996-6 
-170-9 


4,825-7 


12,371-6 


Increase 

or 

Decrease  ( — ) 


-     7-9 

■     8-2 

107-3 

0-4 

28-2 

5-6 
372-3 


-246-9 


266-8 
79-2 
92-6 

■     6-9 
•     80 


423-5 
75-0 


348-6 


■595-5 


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


The  aggregate  liabilities  of  the  Government  at  March  31,  1949,  amounted  to  $16,950*4 
millions,  a  reduction  of  $246-9  millions  from  the  total  at  the  end  of  the  previous  year.  Out- 
standing   funded    debt,    which    includes    bonds,    treasury    bills,    deposit    certificates,    and    the 


PUBLIC  ACCOUNTS  xrvu 

estimated  refundable  portion  of  excess  profits  taxes,  accounted  for  $15,585 -0  millions,  or 
approximately  92  per  cent  of  the  total  liabilities.  Of  the  total  funded  debt  now  outstanding, 
only  $307-3  millions,  or  1-97  per  cent  is  payable  in  foreign  currencies — ^$298-0  millions  payable 
in  U.S.  dollars  and  $9-3  millions  payable  in  pounds  sterling. 

Floating  debt,  consisting  of  outstanding  cheques  and  interest,  matured  funded  debt  and 
similar  demand  liabilities  amounted  to  $450-7  millions,  while  amounts  to  the  credit  of  a  number 
of  insurance,  pension  and  guaranty  funds  totalled  an  additional  $718-0  millions. 

The  remaining  items  on  the  liability  side  of  the  balance  sheet  were:  deferred  credits 
(balances  whose  ultimate  accounting  treatment  is  known,  but  which  are  held  until  certain  con- 
ditions are  met),  $4-4  millions;  sundry  suspense  accounts  (where  some  uncertainty  as  to 
disposition  exists),  $59-6  millions;  province  debt  accounts  (settlements  arising  from  agreements 
at  the  time  of  confederation),  $11-9  millions;  reserve  for  certain  contingent  liabilities,  $13*3 
millions,  and  sundry  funds  deposited  with  the  Receiver  General  or  held  in  trust  for  various 
purposes,  amounting  to  $107-5  millions. 

Offsetting  these  liabilities  (and  in  a  measure  explaining  their  existence,  because  a  substantial 
portion  of  the  total  debt  is  attributable  to  the  loans,  advances  and  investments  which  form 
a  large  part  of  the  assets)  are  the  Government's  Active  Assets.  Essentially  these  consist  of 
assets  which  yield  interest,  profits  or  dividends,  together  with  very  liquid  assets  such  as  cash  and 
departmental  working  funds. 

The  principal  active  assets  at  March  31,  1949  were:  cash  and  other  current  assets,  $1,660-3 
millions  (consisting  of  cash,  $90-7  millions;  advances  to  the  Foreign  Exchange  Control  Board, 
$1,071-2  millions;  securities  held  in  Securities  Investment  Account,  $455-8  millions,  and 
working  capital  advances  to  Government  departments  and  to  Crown  corporations,  $42-6 
millions):  loans  to,  and  investments  in.  Crown  agencies,  $1,058-9  millions  (including  loans 
and  advances  to  Canadian  National  Railways  of  $764-8  millions,  and  to  the  Central  Mortgage 
and  Housing  Corporation  of  $115-5  millions);  other  loans  and  investments,  $2,578-6  millions 
(including  loans  to  the  United  Kingdom  and  various  foreign  Governments  of  $1,923-8  millions, 
a  $300  million  subscription  to  the  capital  of  the  International  Monetary  Fund  and  a  $65  million 
subscription  to  the  capital  of  the  International  Bank  for  Reconstruction  and  Development) ; 
province  debt  accounts  (as  in  the  case  of  the  liability  item  already  mentioned,  this  is  part  of 
the  settlement  arising  out  of  the  confederation  agreements),  $2-3  millions;  deferred  charges 
(the  cost  of  loan  flotations  in  process  of  being  amortized  over  the  life  of  the  loans),  $65-8 
millions;  and  sundry  suspense  accounts,  $54-3  millions. 

The  reserve  for  possible  losses  on  ultimate  realization  of  active  assets,  which  now  stands  on 
the  books  at  $245-9  millions,  is  shown  on  the  balance  sheet  as  a  deduction  from  total  Active 
Assets. 

It  should  be  noted  that  the  balance  sheet  as  summarized  above  does  not  reflect  the  indirect 
or  contingent  liabilities  of  the  Government  which  were  outstanding  at  March  31,  1949.  Included 
under  this  heading,  for  example,  are  the  Government's  guarantees  of  certain  securities  issued  by 
various  Government  owned  enterprises  such  as  the  Canadian  National  Railways,  the  Canadian 
National  (West  Indies)  Steamships,  Ltd.,  and  various  harbour  commissions;  the  guarantee  of 
deposits  maintained  by  the  chartered  banks  in  the  Bank  of  Canada ;  guarantees  of  certain  loans 
made  by  chartered  banks  to  veterans  or  farmers  for  certain  authorized  purposes;  guarantees 
under  The  Export  Credits  Insurance  Act,  and  certain  commitments  under  housing  legislation. 

Details  of  these  indirect  or  contingent  liabilities  are  set  out  in  Appendix  No.  14  on  Page  49 
of  Part  I  of  the  Public  Accounts. 

Analysis  of  Changes  in  Principal  Liability  Classifications  Dltiing  the  Year 

The  most  significant  change  on  the  liability  side  of  the  balance  sheet  during  the  year  was  the 
substantial  reduction  which  took  place  in  the  Government's  outstanding  funded  debt.  Total 
funded  debt  decreased  from  $15,957-4  millions  at  March  31,  1948  to  $15,585-0  millions  at 
March  31,  1949,  representing  a  total  net  reduction  of  $372-3  millions.  Details  of  the  loan 
redemptions  and  flotations  which  resulted  in  this  net  decrease  in  funded  debt  are  set  out  more 
fully  in  the  next  section  of  this  Introduction. 

Coming  to  other  principal  liability  classifications,  it  will  be  noted  that  floating  debt  showed 
an  over-all  decrease  of  $7-9  millions.  This  was  occasioned  chiefly  by  a  decrease  in  outstanding 
cheques  of  $12-0  millions,  and  a  decrease  in  outstanding  Post  Office  money  orders  of  $1-8 
millions,  offset  to  some  extent  by  an  increase  in  outstanding  interest  of  $4-1  millions  and  an 
increase  in  matured  funded  debt  outstanding  of  $1-8  millions. 


xxviii  DEPARTMENT  OF  FINANCE 

Deposit  'and  trust  accounts  showed  'a  net  decrease  of  $8-2  millions  during  the  year,  the 
largest  factor  contributing  to  this  reduction  being  the  transfer  to  revenues  of  the  balance  of 
$10-5  millions  held  in  War  Supplies,  Ltd.  account. 

Insurance,  pension  and  guaranty  accounts  showed  an  increase  of  $72 '2  millions  in  govern- 
ment annuities;  an  increase  of  $14-3  millions  in  the  permanent  services  pension  account;  an 
increase  of  $7-8  millions  in  unemployment  insurance  cash  funds;  and  smaller  increases  in  a 
number  of  miscellaneous  insurance  and  pension  funds. 

Sundry  suspense  accounts  reflected  an  increase  of  $28-2  millions.  This  was  attributable 
largely  to  collections  of  provincial  taxes  pn  corporations,  which  amounted  to  $28-8  millions  net 
during  the  year. 

Analysis  of  Changes  in  Principal  Asset  Classifications  During  the  Year 

(a)  Cash  and  Other  Current  Assets 

As  shown  on  the  balance  sheet  cash  and  other  current  assets  increased  by  $266-8  millions 
during  the  year.  The  following  table  summarizes  the  changes  in  the  various  accounts  in  this 
category. 

TABLE  XII 

Details  of  Cash  and  Other  Current  Assets  as  at  March  31,  1949  and  March  31,  1948 

(In  thousands  of  dollars) 


Balance  at  March  31 

Increase 

or 

Decrease  (— ) 

](;49 

1948 

Cash  in  current  and  special  deposits  including  blocked  currency 

Other  liquid  assets — 

Foreign  Exchange  Control  Board,  cash  and  securities '^fA.^.  . 

Securities  Investment  Account 

CO, 671 

1,071,193 
455,770 

21,919 

5,766 

14,939 

38,042 

621 , 193 

672,948 

29,051 
20,677 
11,548 

52,629 

450,000 
-217,179 

Working  Capital  Advances — 

Departmental 

Commodity  Prices  Stabilization  Corporation,  Ltd 

-  7,132 

-  14,911 

Other  Crown  Corporations 

3,391 

1,660,259 

1,393,459 

266,800 

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


As  explained  earlier,  in  connection  with  the  over-all  review  of  the  Government's  financial 
operations  for  the  year,  cash  balances  increased  by  $52-6  millions. 

The  addition  of  $450  millions  during  the  year  in  the  total  advances  made  to  the  Foreign 
Exchange  Control  Board  for  financing  the  purchase  of  gold  and  foreign  exchange  reflects  the 
increase  in  Canada's  official  exchange  reserves  during  this  period. 

The  securities  investment  account  decreased  $217-2  millions  during  the  year.  As  previously 
mentioned  this  account  is  the  one  used  to  record  temporary  holdings  by  the  Government  of  its 
own  securities,  and  the  reduction  reflects  the  net  sales  of  such  securities  during  the  year. 

Working  capital  advances  to  Government  departments  decreased  $7-1  millions  and  account- 
able advances  to  the  Commodity  Prices  Stabilization  Corporation  made  to  them  in  previous 
years  for  subsidy  payments  and  administration  expenses  were  accounted  for  and  charged  to 
expenditure  in  an  amount  of  $14-9  millions,  thus  reducing  the  unaccounted  balance  of  advances 
from  $20-7  millions  at  the  close  of  the  fiscal  year  1947-48  to  $5-8  millions  at  the  close  of  1948-49. 
Additional  advances  for  working  capital  were  made  to  Canadian  Arsenals,  Ltd.  in  an  amount 
of  $2'5  millions  and  to  the  Canadian  Commercial  Corporation  in  an  amount  of  $1-0  millions, 
while  War  Assets  Corporation  reduced  its  working  capital  advances  from  the  Government 
•by  a  repayment  of  $108  thousand.  All  of  these  transfactions  resulted  in  a  net  increase  in  working 
capital  advances  to  sundry  Crown  corporations  of  $3-4  millions. 


PUBLIC  ACCOUNTS  xxix 

(b)  Loans  to,  and  Investments  in,  Crown  Agencies 

The  aggregate  amount  in  this  category  of  assets  increased  from  $979*7  millions  at  March  31, 
1948  to  $1,058-9  millions  at  March  31,  1949,  representing  a  net  increase  of  $79-2  millions 
during  the  year.  The  following  table  summarizes  the  changes  in  the  outstanding  loans  to, 
and  investments  in.  Crown  Agencies  during  the  year. 

TABLE  XIII 

Details  of  Loans  to,  and  Investments  in,  Crown  Agencies  as  at  March  31,  1949 

AND  March  31,  1948 

(In  thousands  of  dollars) 


Bank  of  Canada — Capital  Stock 

Central  Mortgage  and  Housing  Corporation — 

Capital  Advances 

Loans 

Canadian  Farm  Loan  Board — Capital  stock  and  bonds 

Loans  to  Canadian  National  Railways 

Miscellaneous 


Balance  at  March  31 


1949 


5,920 

25,000 

90,500 

22,172 

764,792 

150,552 


1,058,936 


1948 


5,920 

25,000 

22,500 

21,122 

760,725 

144.474 


979,741 


Increase 

or 

Decrease  ( — ) 


68,000 
1,050 
4,067 
6,078 


^9,195 


As  will  be  noted  from  the  table,  loans  during  the  year  to  the  Central  Mortgage  and  Housing 
Corporation  amounted  to  $68  millions.  These  loans  are  made  to  the  Corporation  for  housing 
construction  and  housing  loans. 

The  amounts  shown  as  loans  to  the  Canadian  National  Railways  represent  advances  by  the 
Government  to  the  C.N.R.  for  capital  expenditures  (including  purchase  of  railway  equipment), 
for  debt  retirement  and  for  the  temporary  financing  of  current  operations.  Interest  in  full  is 
paid  on  that  part  that  is  by  contract  interest-bearing.  The  net  increase  of  $4-1  millions  in 
these  loans  during  the  past  year  is  accounted  for  as  follows: 

(thousands 
of  dollars) 
Advances 

For  the  retirement  of  C.N.R.  funded  debt  held  by  the  public  (Financing  and 

Guarantee  Act  1940  and  War  Appropriation   (U.K.  Financing)  Act  of  1942)  $            7 

For  the  interim  financing  of  the  C.N.R.'s  1949  deficit 12,250 

For  capital  purposes   (Financing  and  Guarantee  Act,  1948)    6,629 


$    18,886 
Less  Repayments 

Instalments  under  Hire-Purchase  Agreements 

1936  Agreement    $        517 

1943  "            1,562 

1944  "            869 

1946           "            871 

For  the  interim  financing  of  the  C.N.R.'s  1948  deficit 11,000 

14,819 

Net  increase  during  the  year $     4,067 


Loans  to  miscellaneous  Crown  agencies  increased  $6  •  1  millions  during  the  year,  the  principal 
amounts  advanced  having  been  $4-6  millions  to  the  Northwest  Territories  Power  Commission 
for  construction  of  the  Snare  River  storage  and  power  project,  and  a  further  loan  to  the 
Canadian  Broadcasting  Corporation  of  $1-3  millions. 


XXX  DEPARTMENT  OF  FINANCE 

(c)  Other  Loans  and  Investments 

This  group  of  assets  comprises  loans  to  provincial  and  municipal  Governments,  loans  to 
the  United  Kingdom  and  various  foreign  Governments,  the  Government's  investment  in  the 
capital  of  the  International  Monetary  Fund  and  in  the  International  Bank  for  Reconstruction 
and  Development,  and  a  group  of  miscellaneous  loans,  the  chief  of  which  are  loans  to  veterans 
under  the  Soldier  Settlement  and  Veterans  Land  Acts.  A  table  showing  the  details  of  loans  and 
investments  in  this  category  follows. 

TABLE  XIV 

Details  of  Other  Loans  and  Investments  as  at  March  31,  1949  and  March  31,  1948 

(In  thousands  of  dollars) 


Balance  at  March  31 

Increase 

1949 

1948 

Decrease  ( — ) 

Loans  to  Provincial  and  Municipal  Governments 

102,369 

1,923,783 

300,003 

65,036 
187,415 

107,745 

1,846,015 

300,003 

65,036 
167,332 

-5,376 

77,768 

Loans  to  United  Kingdom  and  other  Governments 

Canada's  subscription  to  capital  of  the  International  Monetary  Fund .  .  . 
Canada's  subscription  to  capital  of  the  International  Bank  for  Reconstruc- 
tion and  Development 

Miscellaneous  loans  and  investments 

20,083 

2,578,607 

2,486,131 

92,476 

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

Under  the  heading  "Loans  to  Provincial  and  Municipal  Governments"  are  grouped  loans 
to  provinces  made  originally  under  Relief  Acts  and  other  legislation,  and  loans  to  municipalities 
under  the  Municipal  Improvements  Assistance  Act.  The  reduction  of  $5-4  millions  represents 
repayments  during  the  year. 

The  next  category  of  loans,  namely,  "Loans  to  United  Kingdom  and  other  Governments," 
consists  of  loans  to  the  Government  of  the  United  Kingdom  under  the  authority  of  The  War 
Appropriation  (United  Kingdom  Financing)  Act,  1942,  and  the  United  Kingdom  Financial 
Agreement  Act,  1946,  loans  to  other  countries  under  the  Export  Credits  Insurance  Act,  and 
miscellaneous  foreign  loans.  Details  of  the  changes  in  each  of  these  individual  classifications 
are  as  follows: 

TABLE  XV 

f,  Details  of  Loans  to  the  United  Kingdom  and  Other  Governments 

(In  thousands  of  dollars) 


Balance  at  March  31 


1949 


1948 


Increase 

or 

Decrease  ( — ) 


Loans  to  the  United  Kingdom  under  The  War  Appropriation  (United 
Kingdom  Financing)  Act,  1942 

Loans  to  the  United  Kingdom  under  the  United  Kingdom  Financial 
Agreement  Act,  1946 

Advances  under  The  Export  Credits  Insurance  Act 

Miscellaneous  Advances 


301,993 

1,045,000 

534,526 

42,264 


331,479 

1,008,000 

466,330 

40,206 


-29,487 

37,000 

68, 196 

2,068 


1,923,783 


1,846,015 


77,768 


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


During  1948-49  the  United  Kingdom  repaid  $29-5  millions  of  the  loan  previously  granted 
under  the  provisions  of  The  War  Appropriation  (United  Kingdom  Financing)  Act,  1942, 
leaving  a  balance  of  $302-0  millions  still  outstanding  on  this  account  at  March  31,  1949.  At 
the  same  time  additional  advances  of  $37  millions  were  made  to  the  United  Kingdom  Govern- 


PUBLIC  ACCOUNTS  xxxi 

ment  as  part  of  the  $1,250  million  loan  authorized  by  the  United  Kingdom  Financial  Agreement 
Act  of  1946.  The  total  of  amounts  advanced  under  this  particular  agreement  at  the  close  of  the 
year  was  $1,045  millions. 

Advances  under  the  Export  Credits  Insurance  Act  represent  loans  to  certain  foreign 
countries  to  assist  them  in  purchasing  goods  and  services  in  Canada.  Total  advances  under  this 
Act,  including  consolidations  of  interest,  amounted  to  $534-5  millions  at  March  31,  1949, 
representing  a  net  increase  of  $68-2  millions  during  the  year.  The  following  table  shows  the 
classification  of  these  advances  by  recipient  governments,  and  also  shows  the  amounts  advanced 
to  the  various  governments  during  each  fiscal  year  since  the  inception  of  the  Act. 

TABLE  XVI 
Summary  of  Advances  to  Foreign  Governments  under  the  Export  Credits  Insurance  Act 

(In  millions  of  dollars) 


Advances  During  Fiscal  Year 
Ended  March  31 

Interest 
Accrued 
(Consol- 
idated 
with 
Advances) 

Repayments 

to  Fiscal 

Year 

Ended 

March  31, 

1949 

Total 

Out- 
standing 

at 
March  31, 

1949 

1949 

1948 

1947 

1946 

Belgium 

China 

10 
11-5 

1-2 
35-9 

3-4 
140 

3-3 

160 
200 
10-3 

49-9 
5-9 

28-5 
1-9 

230 
19-5 

1-7 
156-4 

3-9 
51-2 

S-7 

01 

267-4 

25-0 
'■3-2 

"  i'-s 

25  1 

9-5 
2-8 

0-8 
1-2 
0-3 
8-8 
0-4 
5-1 
0-3 

4-2 
1-8 

64-6 
50-5 

Czechoslovakia 

16-7 

France 

Indonesia 

8-4 

242-7 
15-4 

Netherlands 

Norway ; 

5-8 

118-1 
23-6 

Union  of  Soviet  Socialist  Republic- 

2-9 

70-2 

.    .    .  . 

132-6 

67-4 

17-1 

20-2 

534-5 

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


Miscellaneous  loans  and  investments  increased  during  the  year  by  $20-1  millions.  The 
increase  is  practically  all  due  to  further  advances  made  to  veterans  under  the  provisions  of 
The  Veterans  Land  Act. 

(d)  Changes  in  Reserve  for  Possible  Losses  on  Ultimate  Realization  of  Active  Assets 

For  the  second  successive  year  an  amount  of  $75  millions  was  added  to  this  reserve,  with 
a  corresponding  amount  being  shown  as  an  expenditure  in  the  Government's  accounts.  At  the 
same  time  charges  totalling  $12,6(X)  were  made  to  the  reserve  representing  a  write-off  pur- 
suant to  a  compromise  made  under  the  authority  of  the  Department  of  Justice  Act,  of  the 
outstanding  balance  of  a  loan  to  Thirty-Two  Collieries,  Ltd.  As  a  result  of  these  entries  the 
reserve  showed  a  net  increase  of  $74,987,400  during  the  year,  and  now  stands  on  the  books 
at  $245-9  millions. 


6.    SUMMARY  OF  SECURITY  ISSUES  AND   REDEMPTIONS   DURING   THE  YEAR 

During  the  fiscal  year  ending  March  31,  1949,  government  obhgations  totalling  $3,080-9 
millions  matured  or  were  called  for  redemption.  Of  this  amount  a  total  of  $2,940-9  millions 
represented  redemptions  in  Canada,  the  financing  of  which  was  effected  as  follows: 

(millions) 

By  refunding  or  conversion  into  new  issues  $     2,233-3 

From  proceeds  of  new  borrowing: 

Sale  of  Canada  Savings  Bonds  Series  III  235-3 

From  cash  balances 472-3 


$     2,940-9 


The  redemption  of  $472-3  millions  out  of  cash  balances  represents  the  net  reduction  achieved 
during  the  year  in  the  total  of  Canadian  debt. 


DEPARTMENT  OF  FINANCE 


The  remaining  $140  millions,  apart  from  certain  minor  redemptions  of  sterling  debt  (totalling 
5,513),  of  the  over-all  redemption  figure  of  $3,080-9  millions  referred  to  above  represents 
the  repayment  of  certain  drawings  on  the  U.S.  dollar  credit  previously  granted  to  the  government 
by  the  Export-Import  Bank  of  Washington  ($50  millions  during  the  fiscal  year  1947-48,  and 
$90  millions  during  the  early  part  of  the  fiscal  year  1948-49).  This  repayment  of  $140  millions 
was  financed  out  of  the  proceeds  of  a  new  issue  of  $150  million  S%  fifteen  year  bonds  which  was 
sold  at  par  to  three  United  States  insurance  companies  in  August  1948. 

The  $90  millions  in  U.S.  dollars  which  were  obtained  as  a  result  of  drawings  on  the  Export- 
Import  Bank  loan  during  1948-49,  together  with  the  $10  millions  in  U.S.  dollars  remaining  out  of 
the  proceeds  of  the  new  $150  million  loan,  were  transferred  during  the  year  to  the  Foreign 
Exchange  Control  Board  and  added  to  our  official  exchange  reserves.  The  net  effect,  during 
1948-49,  of  all  these  U.S.  dollar  transactions  was  to  increase  the  total  funded  debt  payable  in 
New  York  by  $100  millions,  and  at  the  same  time  to  increase  the  country's  exchange  reserves  by 
an  equivalent  amount. 

It  can  be  seen  from  the  above  analysis  that  the  over-all  net  reduction  in  the  Government's 
outstanding  funded  debt  during  the  year  amounted  to  $372 -3  millions — i.e.,  the  reduction  of 
$472-3  millions  in  Canadian  debt  plus  the  reduction  of  $68,000  in  sterling  debt  less  the 
increase  of  $100  millions  in  funded  debt  payable  in  New  York.  However,  as  already  explained 
in  Section  1  of  this  Introduction,  there  were  net  sales  from  the  Government's  Securities  Invest- 
ment Account  during  the  year  in  the  amount  of  $222-4  millions.  Consequently,  while  the 
reduction  in  the  outstanding  funded  debt  of  the  Government  during  the  year  amounted  to 
$372-3  millions,  the  amount  of  that  debt  held  by  the  public  was  reduced  by  only  $149-9  millions. 

More  complete  details  of  redemptions  and  new  issues  of  securities  during  the  year  are  set 
out  in  the  two  following  tables. 


TABLE  XVII 
Redemption  op  Funded  Debt  During  Fiscal  Year  Ended  March  31,  1949 


Maturity  or  Call  Date 


Interest 
Rate 


Where 
Payable 


Amount 


May     1,   1948 

July      1,   1948 

Aug.   13,   19481 

Sept.     1,    1948 

Sept.    3,    1948 

Nov.     1,    1948 

Nov.     1,   1948.. 

Nov.     1,   1948=' 

Nov.  15,   1948» 

Feb.     1,   1949^ 

Mar.     1,   1949 

Mar.    4,   1949 

Non-Interest  Bearing  Certificates 

War  Savings  Certificates 

Various* 

Canada  Savings  Bonds  Series  I  and  II . 


Per  cent 

8 

4 
2h 


If 
3i 


21 


Canada. . . 
Canada. . . 
New  York . 
Canada. . . 
Canada. . . 
Canada. . . 
Canada . . . 
Canada. . . 
Canada. . . 
Canada. . . 
Canada . . . 
Canada. . . 
Canada. . . 
Canada. . . 
London. . . 
Canada 


Total  Bonds  and  Certificates 

Repayment  of  Refundable  Portion  of  Income  and  Excess  Profits  Taxes . 


200,000,000 

33,293,471 

140,000,000 

550,000,000 

100,000,000 

200,000,000 

344,267,000 

276,687,600 

60,000,000 

49,995,800 

550,000,000 

100,000,000 

31,561 

48,184,862 

68,513 

139,536,550 


2,792,065,357 

288,832,487 


Total  Redemption  of  Debt 3,080,897,844 


Total  payable  in  Canada . . . 
Total  payable  in  New  York . 
Total  payable  in  London . . . 


.$2,940,829,331 

140,000,000 

68,513 

$3,080,897,844 


(0  Export-Import  Bank  Loan. 

(-)  Maturity  date  Nov.  1,  1958,  called  for  redemption  Nov.  1,  1948. 
(')  Maturity  date  Nov.  15,  1951,  called  for  redemption  Nov.  15,  1948. 
(*)  Second  call  of  First  War  Loan. 

(')  These  issues  were  vested  by  the  Treasury  of  the  United  Kingdom  in  August  1941. 
during  the  fiscal  year  were  cancelled. 


Amounts  purchased 


PUBLIC  ACCOUNTS 


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39882— A— 3 


xxxiv  DEPARTMENT  OF  FINANCE 

Outstanding  Treasury  Bills  remained  unchanged  during  the  year  at  $450  millions.  The 
average  yield  on  the  last  issue  sold  during  the  fiscal  year  was  '451  per  cent.  The  corresponding 
rates  for  the  last  seven  fiscal  years  were  as  follows: 

Per  cent 

1942-43 0-498 

1943-44  0-387 

1944-45  0-365 

1945-46  0-371 

1946-47  0-404 

1947-48  0-411 

1948-49  0-451 

Table  XIX  shows,  for  the  past  eleven  fiscal  years,  the  average  interest  rate  on  the  Govern- 
ment's debt  as  at  the  end  of  each  fiscal  year,  and  the  yields  and  terms  of  the  last  domestic 
bond  issue  sold  in  each  fiscal  year. 

TABLE  XIX 

Average  Coupon  Interest  Rates  on  the  Funded  Debt  1938-39  to  1948-49 
(As  at  the  close  of  each  fiscal  year) 


Over-all  coupon  rate 

on  debt  payable  in — 

Yield  to  public  on 

last  domestic  issue 

for  term  of  10 

years  or  more 

Fiscal  Year 

Canada 

London^ 

New  York' 

Totali 

1938-39 ^ 

% 

3-51 
3-36 
2-99 
2-85 
2-57 
2-51 
2-49 
2-58 
2-64 
2-65 
2-63 

% 

3-63 
3-67 
3-54 
3-43 
3-44 
3-45 
3-45 
3-46 
3-45 
3-46 
3-46 

% 

3-46 
3-46 
3-46 
3-53 
3  08 
3-29 
3-29 
3-54 
3-76 
3-44 
3-38 

% 

3-52 
3-40 
3  06 
2-90 
2-60 
2-54 
2-51 
2-60 
2-65 
2-66 
2-64 

Yield 

% 

3  07 

3-25 

3-125 

307 

3  06 

300 

300 

300 

2-75 

2-75 

2-76 

Term 

years 

20 

1939-40 

8-12 

1940-41       

12 

1941-42 

12 

1942-43 

14 

1943-44 

15i 
17i 
20f 
10 

1944-46 

1945-46 

1946-47 

1947-48 

10 

1948-49 

10 

^  For  the  years  1938-39  to  1946-47  inclusive  the  debt  payable  in  foreign  currencies  is  converted  at  par  of  exchange 
(i.e.  £1  =$4,861,  and  $1.00  U.S.  =$1.00  Canadian.)  In  1947-48  and  1948-49  the  pound  sterhng  is  converted  at  the 
rate  £1=  $4.03. 

Respectfully  submitted, 

;  .  '  W.  C.  CLARK, 

"i    .  ..    ;•  ,. :.:;:  .  .^ .  Deputy  Minister  of  Finance. 


\   \'\i:\ 


PART  I 


BALANCE  SHEET 

STATEMENT  OF  REVENUE  AND  EXPENDITURE 

SUPPORTING  SCHEDULES 

COMPARATIVE  TABLES 

APPENDICES 


39882— A— 3i 


2  PUBLIC  ACCOUNTS:  PART  I 

THE  GOVERNMENT 

COMPARATIVE  BALANCE  SHEET, 

Net  Increase 

March  31,  1949  March  31,  1948                      or 

Decrease  during 
1948-49 

ASSETS                                           $                 cts.  $                 cts.            $              ct8, 

1.  Cash  and  Other  Current  Assets — 

(a)  Cas^Sc^jdu^^^^^^^^               J    J  g      g      ^g  ,,  34  522,861  94     +  53,364,796  52 

(      InS^cTalDeiSsits 2,301,58191  3,518,895  57     -     1,217,313  66 

(iii)  In  BLocked  cSrency 482,048  22     ...., +        482,048  22 

(b)  Other  Liquid  Assets — 

^^^^'San^d'wTties'^"'"^.^^^^^         1,071,192,875  33  621,192,875  33     +450,000,000  00 

(ii)  Securities  Investment  Account '455,769,619  14  672,948,438  14     -217, 178,819  00 

^^^  "afDe^a^tSattSy^^               21,919,46141  29,051,208  62     -     7,131,747  21 

(ii)  Crown  Corporations,  Schedule  C,  page          ^^  ^^^^^^O  54  32,224.723  51     -   11,519,302  97 
1,660,258,665  01  1 ,393,459  003  11     +266,799,661  90 

'■  ^aTBan\^ofcirdt  C^p?^^^^^^^^^^     .^^r^!""            5,920,000  00  5.920,000  00 

^'^  CentralMortg^^^                                                        ^^  ^^^          ^  25,000,000  00 

(ii)  LoSs   ■■  ■  .■  ■  ■  ■  ■  ■  ■ ."  ■ .' .'  ■ ."  ■ .' ' .' .'  .'.■".'....           90 ,  500 ,  000  00  22 ,  500 ,  000  00     +  68 ,  000 ,  000  00 

ro;  Canadian^Farm  Loan  Board,  Schedule  D.          ^2, 172.357  00  21,122.357  00     +     1,050,000  00 

rd^Ra^way  and  Steamship  Companies.  Schedule         ^^^  ^^    3^3  33  760,725,105  69     +     4.067,267  69 

/'e)  Miscellaneous  Schedule  F,' page 'iV.V. 150,551,533  41  144.473.582  77     +     6,077,950  64 

{e)  Miscellaneous,  iscneame  r,  pag                             1,058,936,263  79  979,741,043  46     +  79,195,218  S3 

3.  Other  Loans  and  Investments — 

'"'^"ist^;^e'ftT'!'':':''':T!':   102.369,00312  107,744,80253  -  5,370,79941 

">  ''°Sl'H,tag"r6'.°*".'^."""'':*':     1,923,783,302  78  1,846.014,909  43     +  77,768,393  35 

(c )  Canada's  subscription  to  capital  of —  ^  ^^„  ,  ^^  ^^ 

(i)  International  Monetary  Fund 300,003,150  00  300.003  150  00 

(ii)  International  Bank  for  Reconstruction                        >  ^  „„  ^-  «o-  r,r«  rwn 

and  Develooment                        65 .  035 ,  750  00  65 ,  03o ,  750  00 

fd)  MisceUaneous  sSriei:'pagei7 187  415  470  07  167.332.231  09     +  20,083,238  98 

(dj  Miscellaneous,  bcneauie  i,  page  j./  ... .               ^^578,606,676  97  2,486,130,843  05     +  92,475,832  92 

4    Province  Debt  Accounts,  Schedule  S,  page  27 . . .             2 ,  296 ,  151  87  2 ,  296 ,  151  87 

5.  Deferred  Charges — Unamortized  discounts  aiia 

commissions  on  loans,  Appendix  No.  2,  „«  er.i   ^^rv  n             a  o«n  k^t  eo 

page  38 65,784,892  49  72,654.440  11     -     6,869,547  62 

6.  Sundry  Suspense  Accounts,  Schedule  J,  page  17.           54,256,182  66  62,312,393  44     -     8,056,210  78 

Total  Active  Assets 5,420,138.831  79  4.996,593,877  04     +423,544,954  75 

7.  Less — Reserve   for   possible  losses   on   ultimate 

realization  of  active  assets 245,869,188  38  170,881,788  38     +  74,987,400  00 

5,174,269.643  41  4,825,712,088  66     +348,557,554  75 

NET  DEBT 

8.  (a)  Non- Active  Assets — 

(i)  Capital  Expenditures.  Schedule  K.  page     ^  ^^^  ^^            ^^  1,035,428,385  25     +  16,148,127  49 

(ii) other,scheduieL.page  19.: ::::::::::    564,329,772 21  562,715,548 ee  +„  1.614,223 55 

(b)  Consohdated  Deficit  Accoiint 10,160,227,867  03  10,773,492,958  60     -613,265,091  57 

Total  Net  Debt 11,776,134,151  98  12.371.636.892  51     -595,502,740  53 

16,950,403.795  39       17.197,348,981  17     -246,945,185  78 

Certified  correct,  rr  a-dtt 
W.  E.  HUNTER,                                                                         W.  C.  CLARK, 

Chief  Dominion  Bookkeeper.  deputy  Minister  of  Finance. 


PUBLIC  ACCOUNTS:  PART  I 


OF  CANADA 

MARCH  31,  1949,  WITH  MARCH  31,  1948 


March  31,  1949 


March  31,  1948 


LIABILITIES                                       $                   ct8.  $                   cts. 

9.  Floating  Debt,  Schedule  M,  page  20— 

(a)  Matured  Funded  Debt  outstanding 35,873,098  41  34, 117,428  63 

(b)  Notes   and    other    obhgations    payable   on 

demand 252,013,791  35  252,030,465  20 

(c)  Interest  due  and  outstanding 81 ,998,853  34  77,852,488  62 

(d)  Outstanding  cheques  and  warrants 73,911,985  06  85,914,832  40 

(e)  Post  Office  (net  liability  for  money  orders, 

etc.) 6,902,102  70  8,689,205  74 

460,699,830  86  468,604,4^0  69 

10.  Deposit  and  Trust  Accounts — 

Co;  Post  Office  Savings  Bank 37,741,388  62  36,226,060  22 

(h)   Indian  Trust  Funds 18,642,641  60  18,561 ,449  27 

(c)  Miscellaneous,  Schedule  N,  page  22 51,116,553  67  60,878,216  25 

107,600,683  89  115,665,725  74 

11.  Insurance,  Pension  and  Guaranty  Accounts — 

(a)  Government  Annuities 501 ,737,659  00  429,518,235  00 

(b)  Insurance  and  Guaranty  Fimds,  Schedule  O, 

page  24 69,895,22127  58,618,080  49 

(c)  Pension  and  Retirement  Funds,  Schedule 

P,  page  24 146,382,809  20  122,595,587  26 

718,015,689  47  610,731,902  75 

12.  Deferred  Credits,  Schedule  Q,  page  25 4 ,  350 ,  636  00  3 ,  979 ,  755  39 

13.  Sundry  Suspense  Accounts,  Schedule  R,  page  25.          59 ,  617 ,  634  02  31 ,  432 ,  608  40 

14.  Province  Debt  Accounts,  Schedule  S,  page  27. .          11 ,919,968  64  11 ,919,968  64 

15.  Reserve  for  certain  contingent  liabilities — 

(a)  Reserve   for   possible   losses   on   ultimate 

realization  of  active  assets (deducted  from  assets) 

(b)  Reserve  for  conditional  benefits — Veterans 

Land  Act,  1942 13,262,872  58  7,632,006  28 

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

(a)  Payable  in  Canada — 

(i)  Bonds,  including  Deposit  Certificates, 

Treasury  Notes  and  Treasury  Bills .   15 ,  107 ,  363 ,  908  81       15 ,  290 ,  808 ,  921  83 
(ii)  Refundable  portion  of  p)er8onal  income 

tax  (estimated) 224,787,025  81 

(iii)  Refundable  portion  of  excess  profits 

tax  (estimated) 170,416,412  68  234,461,874  16 

16,277,780,321  49      15,760,057,821  SO 

(b)  Payable  in  London 9,256,258  44  9,324,771  58 

fc;  Payable  in  New  York 298,000,000  00  198,000,000  00 

16,585,036,579  93       15,957,382,593  38 

16,950,403,795  39      17,197,348,981  17 


Net  Increase 

or 

Decrease  during 

1948-49 

$  cts 


+     1,755,669  78 

16,673  85 
+     4,146,364  72 

-  12,002,847  34 

-  1,787,103  04 

-  7,904,589  73 


+  1,515,328  40 

+  81,192  33 

-  9,761,662  58 

-  8,165,141  85 

+  72,219,424  00 

+  11,277,140  78 

+  23,787,221  94 
+107,283,786  72 

+  370,880  61 

+  28,185,025  62 


+     5,630,866  30 

-183,445,013  02 

-224,787,025  81 

-  64,045.461  48 
-472,277,500  31 

68,513  14 
+  100,000,000  00 

-372,346,013  46 

-246,945,185  78 


Note. — Indirect  or  Contingent  liabilities,  consisting  of  securities  gtiaranteed  by,  or  other  guarantees  given  by  the 
Government  of  Canada  are  listed  in  Appendix  No.  14,  page  49. 

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  certify 
that  in  my  opinion  they  are  correct. 

WATSON  SELLAR, 
Auditor  General 


4  PUBLIC  ACCOUNTS:  PART  I 

EXPLANATORY  NOTES  ON  THE  BALANCE  SHEET 

The  Balance  Sheet  for  the  fiscal  year  1948-49  has  been  revised  to  conform  to  a  regrouping  which  has  been 
made  in  certain  categories  of  assets.  The  assets  formerly  classified  under  four  headings,  viz.  (1)  Cash; 
(2)  Departmental  working  Capital  Advances;  (3)  Loans  and  Advances,  and  (4)  Investments,  have  been 
regrouped  into  three  categories,  viz.  (1)  Cash  and  Other  Current  Assets,  comprising  cash,  other  liquid  assets, 
and  working  capital  advances  to  departments  and  to  Crown  corporations;  (2)  Loans  to  and  Investments  in. 
Crown  Agencies,  and  (3)  Other  Loans  and  Investments.  The  same  regrouping  for  comparative  purposes  has 
been  made  in  the  relative  accounts  for  1947-48.  No  revision  has  been  made  in  any  of  the  liability  categories, 
nor  in  the  remainder  of  the  asset  groups. 

The  following  comments  deal  with  the  main  groups  or  categories  of  the  assets  and  liabilities.  Individual 
accounts  are  dealt  with  throughout  Part  II  under  the  departments  to  which  they  relate. 

ASSETS 

1.   (a)   (i)  Cash  in  Current  Deposits  represents  balances  at  credit  of  the  Receiver  General  of  Canada  in  banks  in 
iO  '('.('l    Canada,  London,  and  New  York  as  at  the  close  of  the  relative  fiscal  years.   Sterling  balances  held  in 
''■"  *'  ■     London  are  shown  converted  at  $4.03  to  the  pound  sterling  while  balances  in  U.S.  dollars  are  carried 
at  the  equivalent  of  Canadian  dollars. 

I.  (a)  (ii)  Special  Deposits  consist  of  cash  balances  in  the  hands  of  the  fiscal  agents  of  the  Government  for 
redemption  of  Government  of  Canada  securities  and  for  payment  of  interest, 

y,l.  (a)  (iii)  This  amount  consists  of  the  Canadian  dollar  equivalent  at  the  current  rate  of  exchange  of  Danish 
and  Spanish  currencies  deposited  in  a  designated  bank  in  each  of  these  countries  to  the  credit  of  the 
Government  of  Canada.  In  Denmark  the  moneys  represent  partial  settlement  of  the  claim  of  the 
Government  of  Canada  against  the  Government  of  Denmark  for  military  relief  supplies  furnished  to 

*'  that  country  during  the  period  of  military  occupation  by  the  combined  military  authorities  under  the 

,,  Supreme  Allied  Command.    In  Spain  the  moneys  represent  Canada's  share  of  sums  made  available 

'"  from  the  liquidation  of  German  assets  in  that  country. 

These    funds   can   be   expended    only    in   the   country    of   origin   and   will   be   used   for   certain 
governmental  purposes  as  required. 

1.   (6)   (i)  These  are  advances  to  enable  the  Foreign  Exchange  Control  Board  to  finance  the  purchase  of  gold 

and  foreign  exchange.   The  deficit  of  the  Board  resulting  from  the  revaluation  of  the  Canadian  dollar 

2c)  P/ti     °^  "^"^y  ^'  ^^^^  ^^^  amounting  to  $28,807,124.67  has  been  deducted  from  the  total  of  these  advances 

and  carried  to  Sundry  Suspense  Accounts  pending  final   disposal.     Interest  on  advances  is  paid  by 

the  Board  to  the  Government. 

1.  (6)  (ii)  This  account,  in  the  main,  records  the  temporary  holdings  by  the  Government  of  its  own  securities. 
The  net  depreciation  on  revaluation  of  the  securities  on  hand  at  the  close  of  the  relative  fiscal  years  has 
been  deducted  from  this  account  and  recorded  under  Sundry  Suspense  (Assets)  Account. 

1.   (c)   (i)  Departmental  Working  Capital  Advances  constitute  the  advances  outstanding  at  the  close  of  the 
ui  ^^.     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.    Gold  bullion  on 
hand  has  been  valued  at  $35  the  ounce  fine. 

1.  (c)   (ii)  These  amounts  represent  the  net  outstanding  advances  to  Crown  corporations  for  working  capital. 

2.  (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. 

2.   (6)   (i)  Pursuant  to  Section  17  of  the  Central  Mortgage  and  Housing  Corporation  Act  the  Government  of 

■;,■;  Canada  paid  to  the  Central  Mortgage  and  Housing  Corporation  the  sum  of  $24,750,000  and  at  the  same 

I.  time  pursuant  to  Section  42  transferred  to  the  Corporation  the  assets  of  the  Central  Mortgage  Bank 

amounting  to  $250,000.    The  resulting  figure  of  $25  millions  constitutes  the  capital  of  the  Corporation. 

Simultaneously  the  Corporation  repaid  to  the  Government  of  Canada  the  total  amount  of  outstanding 

loans  at  December  31,  1945  made  under  the  Dominion  and  National  Housing  Acts. 

2.  (6)  (ii)  These  are  advances  to  enable  the  corporation  to  make  loans  for  housing  purposes  either  jointly 
with  approved  lending  institutions  or  directly  on  its  own  behalf.  The  amounts  also  include  advances  for 
housing  construction  and  other  building  activities  of  the  corporation. 

2.  (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  advances. 

2.  (d)  These  amounts  represent  net  outstanding  advances  to  the  Canadian  National  Railways  for  capital 
expenditures,  retirement  of  maturing  debt,  purchase  of  railway  equipment,  purchase  of  outstanding 
securities  (mainly  repatriations  from  United  Kingdom),  and  for  advances  in  respect  of  1949  calendar 
year  deficits  of  the  Railway  and  Trans-Canada  Airlines.  There  is  also  included  the  consolidated 
amount  of  working  capital  for  Railway  Stores  Account. 


PUBLIC  ACCOUNTS:  PART  I  § 

2.  (e)  Loans   to,   and   investments   in,   other  Crown   agencies  are   detailed   in   the   Schedule.  The   principal 

agencies  are  the  National  Harbours  Board  and  Polymer  Corporation  Ltd.,  the  latter  company  being 
engaged  in  the  manufacture  of  synthetic  rubber.  The  moneys  advanced  to  the  National  Harbours 
Board  are  for  harbour  developments  at  Montreal  and  Vancouver.  Interest  is  paid  by  the  Board  from 
revenues  derived  from  port  dues  and  collections. 

3.  (a)  Under  this  heading  there  have  been  grouped  loans  to  provinces  under  Relief  Acts  and  other  legislation, 

and  loans  to  municipalities  under  the  Municipal  Improvements  Assistance  Act. 

3.  (b)  This  category  combines  mainly  loans  to  allied  countries  under  the  Export  Credits  Insurance  Act  for 
purchase  of  goods  and  services  in  Canada,  certain  loans  made  following  the  war  of  1914-18  and 
the  loans  to  the  Government  of  the  United  Kingdom  under  the  authority  of  The  War  Appropriation 
(United  Kingdom  Financing)  Act,  1942  and  the  United  Kingdom  Financial  Agreement  Act,  1946. 

3.  (c)  This  account  records  Canada's  subscription  to  the  capital  of  The  International  Monetary  Fund  and 
The  International  Bank  for  Reconstruction  and  Development.  The  subscription  to  The  International 
Monetary  Fund  consists  of  gold,  Canadian  dollars,  United  States  dollars  and  non-interest  bearing 
promissory  notes.  The  subscription  to  the  Bank  consists  of  Canadian  dollars.  United  States  dollars  and 
non-interest  bearing  promissory  notes.  The  notes,  which  are  payable  on  demand,  are  carried  on 
Canada's  balance  sheet  under  the  heading  of  Floating  Debt. 

3.  id)  The  principal  amounts  in  this  category  are  loans  to  veterans  under  the  Soldier  Settlement  and  Veterans' 

Land  Acts  and  balances  receivable  under  agreements  of  sale  of  Crown  assets. 

4.  This  amount  resulted  from  financial  adjustments  with  certain  of  the  provinces  at  Confederation. 

5.  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  loan.  The  amortization  of  these  costs  is  shown  in  detail  by  loan  issues  in  Appendix 
No.  2,  Part  I  of  this  Report.  The  decrease  in  the  account  of  $6,869,547.62  is  due  to  the  annual  write-off, 
less  new  loan  flotation  costs  to  be  amortized,  as  follows: 

Annual  amortization  charged  to  expenditure   ,...,.<«,.  .a*. <>.•»» V^s $    8,517,772  32 

Less — new  flotaticn  costs  to  be  amortized — 

Canada  Savings  Bonds,  1947  Series  2   $      61,690  84 

Canada  Savings  Bonds,  1948  Series  3  (preliminary  figure)    1,436,991  38 


3%  New  York  Loan,  1948-63 150,000  00 


1,648,682  22 


6,869,090  10 
Add — net  adjustment  made  after  amortization  had  been  established.  ..^TTf^i«3?">rf» ^^^  ^^ 

$    6,869,547  62 


The  main  items  in  this  category  of  assets  are  the  loss  incurred  by  the  Foreign  Exchange  Control  Board 
in  connection  with  the  revaluation  of  the  Canadian  dollar  on  July  5,  1946;  the  depreciation  on 
revaluation  of  Securities  Investment  Account  at  the  close  of  the  relative  fiscal  years,  and  an  amount 
to  provide  for  possible  losses  on  sales  of  sugar  by  the  Canadian  Sugar  Stabilization  Corporation,  Ltd., 
a  contra  account  being  recorded  under  Deposit  and  Trust  liabilities. 

An  amount  of  $75  millions  was  added  to  this  reserve  for  1948-49,  being  equivalent  to  the  amount  added 
for  1947-48.  Charged  against  the  reserve  in  1948-49  was  a  write-off,  pursuant  to  a  compromise  made 
under  the  Department  of  Justice  Act,  of  $12,600  being  the  outstanding  balance  of  a  loan  to  Thirty-Two 
Collieries  Ltd. 

The  net  debt  of  Canada  is  divided  to  show  (a)  expenditures  that  have  been  charged  in  the  books  to 
Non-active  Assets,  and  (6)  those  charged  to  Consolidated  Deficit  Account.  All  expenditures  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  schedules. 

The  Consolidated  Deficit  Account  is  the  account  to  which  is  transferred  annually  the  excess  of 
expenditures  over  revenues  or  revenues  over  expenditures  exclusive  of  capital  expenditure  and  other 
non-active  accounts  mentioned  in  the  preceding  i>aragraph  and  included  in  Schedules  K  and  L. 


S  PUBLIC  ACCOUNTS:  PART  I 

The  excess  of  revenues  over  expenditures  for  the  fiscal  year  1948-49  carried  to  the  Consolidated 
Deficit  Account  amounted  to  $613,265,091.57.  From  this  amount  the  net  increase  in  expenditures  over 
revenues  on  capital  and  other  non-active  accounts  for  the  year  of  $17,762,351.04  must  be  deducted  to 
arrive  at  the  total  surplus  or  decrease  in  net  debt  of  $595,502,740.53. 

Statement  of  the  Consolid.ated  Deficit  Account  of  Can.^d.^,  M.\rch  31,  1949 
Consolidated  Deficit  brought  forward  from  March  31,  1948  $10,773,492,958  60 

Add  Expenditures,  1948-49— 

Ordinaiy    $1,573,449,933  83 

Demobilization    and    Reconversion    425,573,782  37 

Special     34,813,506  18 

Government  Owned  Enterprises 37,923,604  89 

Other  Charges    83,918,739  79 


Deduct  Revenues,  1948-49 — 

Ordinary $2,649,089,827  16 

Special  Receipts  and  Credits  119,854,831  47 


2,155,679,567  06 
12,929,172,525  66 


2,768,944,658  63 
$10,160,227,867  03 

LIABILITIES 

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

10.  (a)  Deposits  in  the  Post  Office  Savings  Bank  during  1948-49  exceeded  the  withdrawals  by  $805,316.07.  An 
amount  of  $710,012.33  representing  the  estimated  accrued  interest  at  the  rate  of  two  per  cent  per 
annum  was  added,  bringing  the  total  amount  at  credit  of  depositors'  accounts  on  March  31,  1949,  to 
$37,741,388.62. 

10.  (6)  Indian  Trust  Funds  are  moneys  held  in  trust  for  the  Indian  Bands  throughout  Canada.  Interest  credited 
to  the  fund  for  the  fiscal  year  1948-49  amounted  to  $938,803.81.  Details  regarding  receipts  and  disburse- 
ments pertaining  to  this  trust  fund  may  be  found  in  Part  II  of  this  Report  under  Department  of 
Mines  and  Resources. 

10.  (c)  The  accounts  in  this  category  represent  the  Government's  liability  for  moneys  deposited  for  various 

purposes.  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  moneys  in  prepayment  for  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,  1949,  stood  at  $501,737,659.00.  Interest  credited  to 

the  fund  amounted  to  $17,804,595.15  for  1948-49,  and  the  net  amoimt  credited  to  the  fund  to  maintain 
the  reserve  during  the  year  was  $11,408,468.42. 

11.  (6)  and  (c)  These  categories  record  the  Government's  liability  as  an  insurer  of  certain  persons  and  as 

administrator  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  Unemploy- 
ment Insurance  Fund  administered  by  The  Unemployment  Insurance  Commission. 

12.  This   category,   Deferred    Credits,   comprises   certain   departmental    credit   balances   in   respect    of   which 

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  accounting 

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.  (b)  Under  the  Veterans'  Land  Act  certain  benefits  may  accrue  to  veterans  who  obtain  loans  from  the 
Government  of  Canada  to  purchase  iland,  buildings,  stock  and  equipment  and  who  fulfil  the  terms  of 


PUBLIC  ACCOUNTS:  PART  I  « 

their  contract.  The  reserve  account  will  be  credited  annually  with  the  maximum  amount  for  which  the 
Government  could  be  liable  under  the  terms  of  the  Act  and  when  the  benefits  have  been  earned  the 
veterans'  loans  will  be  reduced  accordingly  from  this  established  reserve  fund. 

16.  Obligations  payable  in  sterling  have  been  converted  to  the  Canadian  dollar  at  a  rate  of  $4.03  to  the  pound, 
and  those  payable  in  U.S.  dollars,  at  $1  Canadian  equals  $1  U.S.  Similarly  on  the  asset  side  of  the  balance 
sheet  as  previously  mentioned  cash  and  special  deposits  held  in  London  are  shown  at  an  exchange  rate 
of  $4.03  Canadian  to  the  pound  sterling  and  those  held  in  New  York  at  $1  Canadian  to  the  U.S.  dollar. 

Details  of  the  unmatured  funded  debt  of  Canada  may  be  found  on  page  27.    The  decrease  during  1948-49  of 
$372,346,013.45  is  accounted  for  as  follows: 
Matured  or  called  loans — 

11%  Seventh  Victory  Loan  1944  due  November  1,  1948  $  344,267,000  00 

4i%  Conversion  Loan  1931  called  November  1,  1948 276,687,600  00 

3i%  Refunding  Loan  1937  called  November  15,  1948 60,000,000  00 

3i%  First  War  Loan  1940  due  February  1,  1949  49,995,800  00 

2i%  Export-Import  Bank  Loan   50,000,000  00 

War  Savings  Certificates,  1940  48,184,862  28 

Refundable  portion  of  personail  income  tax  224,787,025  81 

Refundable  portion  of  excess  profits  tax  64,045,461  48 

Redemption  of  2f  %  Canada  Savings  Bonds  1946-56  63,659,200  00 

Redemption  of  2|%  Canada  Savings  Bonds  1947-57  75,877,350  00 

Redemption  of  non-interest  bearing  Certificates   31 ,561  00 

Redemption  of  vested  stock,  London,  England  68,513  14 


$1,257,604,373  71 


Less  new  loan  issues — 

11%  Loan  1948-51  $  500,000,000  00 

21%  Canada  Savings  Bonds  1948-58  (net)    235,258,360  26 

3%  New  York  Loan  1948-63 150,000,000  00 

$  885,258,360  26 

Net  Decrease,  1948-49   $  372,346,013  45 


39882— A— 4 


8  PUBLIC  ACCOUNTS:  PART  I 

THE  GOVERNMENT 

EXPENDITURE  AND 
YEAR  ENDED 
EXPENDITURE 

Ordinary  $  cts.  $  cts. 

Agriculture 20,376,095  56 

Auditor  General's  Office 533,091  90 

Civil  Service  Commission 770 ,  955  14 

External  Affairs 8,675,453  56 

Finance —  p.,, . 

Interest  on  Public  Debt,  Appendix  2,  Part  II 465, 137,957  94 

Cost  of  Loan  Flotations,  Appendix  4,  Part  II 1,227,379  01 

Annual  amortization  of  bond  discounts  and  commissions.  Appendix 

No.  2,  Part  1 8,oi7,772  32 

Servicing  of  the  Public  Debt,  Appendix  3,  Part  II 330,912  33 


Total  Public  Debt  Charges 475,214,021  60 

Subsidies  to  Provinces,  Appendix  5,  Part  II 17,094,682  02 

Compensation    to    Provinces    under    the    Dominion-Provincial    Tax 

Rental  Agreements  Act,  1947 84,386,923  04 

Premium,  Discount  and  Exchange 110,804  85 

Sundry 18.683,308  11 

595,489,739  62 

Fisheries 5,158,386  08 

Governor  General  and  Lieutenant-Governors 242 ,  379  95 

Insurance 262,937  04 

Justice 9,887,872  86 

Labour — Unemployment  Insurance  Act — Administration  and  Government's  contribution 39,068,133  77 

Government  Annuities — Payment  required  to  maintain  reserve 11 ,408,468  42 

General 4,711,793  22 

Legislation  including  Chief  Electoral  Office 4,050,243  94 

Mines  and  Resources 46,266,789    ) 

National  Defence 13,857,453  44 

National  Health  and  Welfare 21 ,908,625  42 

Old  Age  Pensions  and  pensions  to  blind  persons 66 ,  764 ,  285  03 

Family  Allowances 270,909,778  66 

National  Revenue 49,323, 139  16 

Post  Office 77,642,620  93 

Prime  Minister's  Office 105,604  75 

Privy  Council 140, 116  11 

Federal  District  Commission 4,210,500  00 

PubHc  Archives 172,578  37 

Public  Printing  and  Stationery 753 ,  344  56 

Public  Works 50.643,454  01 

Reconstruction  and  Supply 3,403,083  02 

Royal  Canadian  Mounted  Police 13,717,042  53 

Secretary  of  State 1 ,558,814  40 

Trade  and  Commerce 26,942.408  84 

Transport 41 ,496,366  87 

Veterans  Affairs 80,047,083  88 

Pensions  (World  Wars  I  and  II  and  mUitary) 102,951 ,293  44 

Total  Ordinary  Expenditure 1 ,  573 ,  449 ,  933  83 


PUBLIC  ACCOUNTS:  PART  I 


9i 


OF  GANADAOO  HHT 

REVENUE  STATEMENT 
MARCH  31,  1949 

REVENUE 

Ordinart  $  cts.  $  cts. 

Tax  Revenues —  v^:  ,';/;,• 

Customs  Duties. . . .  Ji-icc-.i 222,975,470  64 

Excise  Duties 204,651,969  24 

Excise  Taxes— Sales  Tax 390, 174, 166  93 

Other  Excise  Taxes 258,834,924  23 

649,009,091  16 
Less  refunds 12,871 ,403  47 

636,137,687  69 

Income  Tax — 

Individuals 762,563,515  94 

Corporations 491 ,990, 124  03 

Dividends,  interest,  etc.,  going  abroad 40,965,426  35 

Rents  and  royalties,  going  abroad 2,480,337  29 

1,297,999,403  61 

Excess  Profits  Tax 44,791 ,918  00 

Succession  Duties 25,549,777  04 

Chartered  Banks,  note  circulation  tax 165,791  38 

Insurance  Companies 3 ,  338 ,  759  32 

Miscellaneous 531 ,499  53 

Total  revenue  from  taxes 2,436, 142,276  35 

Non-tax  Revenues — 

Post  Office 80,604,216  00 

Return  on  Investments 107,888,904  51 

Bullion  and  Coinage 3,253, 179  32 

Privileges,  Licences  and  Permits 6 ,  435 ,  734  83 

Proceeds  from  Sales 2,631 ,815  32 

Services  and  Service  Fees , 8 ,  605 ,649  78 

Refunds  of  Expenditure 1 ,687,083  38 

Miscellaneous 1 ,840,967  67 

212,947,550  81 

Total  Ordinary  Revenue 2,649,089,827  16 


39882 -A— 4i 


It 


PUBLIC  ACCOUNTS:  PART  I 


18,473,566  19 


THE  GOVERNMENT 

EXPENDITURE  AND 
YEAR  ENDED 

EXPENDITURE— Continued  $                cts.            %                 cts 

Capital  Accoxjnts 

Public  Works 15,234,685  23 

Railways 3,238,880  96 

Demobilization  and  Reconversion 

Agriculture 23, 177,772  61 

Civil  Service  Commission 593 ,  341  63 

External  Affairs 5,838,602  25 

Finance 12,457,385  84 

Wartime  Prices  and  Trade  Board  Administration , 3,320,519  86 

Commodity  Prices  Stabilization  Corporation — 

Subsidies  and  administrative  expenses 14,910,943  14 

Labour 5,238,828  66 

Mines  and  Resources 988,854  13 

National  Defence 254,947,359  14 

National  Health  and  Welfare 30,930  02 

Reconstruction  and  Supply 1 ,  377 ,  435  51 

Trade  and  Commerce 13,804,403  14 

Transport 1 ,637,253  11 

Veterans  Affairs 6,276,968  11 

Post  discharge  rehabilitation  benefits 44, 825 , 509  09 

War  service  gratuities 992,287  80 

Re-establishment  credits 35, 155,388  33 


425,573,782  37 


Special 

Agricultm-al  and  Other  Projects 

Prairie  Farm  Assistance  Act,  1939 — 

Administration 

Advances  to  Prairie  Farm  Emergency  Fund 

Canadian  Wheat  Board — 

Department  of  Trade  and  Commerce — 

Deficit  in  the  1947  crop  account,  flax  division 

Reimbursement  for  expenses  of  regulating  deliveries  of  grain 

Fraser  Valley,  B.C.  Flood  Area — 
Department  of  Public  Works — 

Repairs  to  Federal  Government  structures  and  telegraph  and 

telephone  lines 

Department  of  Trade  and  Commerce — 

Repairing  and  reconstructing  dykes 

Grant  for  emergency  relief  and  rehabilitation 


11,264,681  30 

402,419  35 
8,640,139  57 


4,454,250  44 
128,367  54 


423.647  98 

4,500,000  00 
5,000,000  00 


34,813,506  18 


PUBLIC  ACCOUNTS:  PART  I  11 

OF  CANADA  TT 

REVENUE  STATEMENT 
MARCH  31,  1949 

REVENUE— Continued  

Capital  Accounts — REFxmDS  $  cts.  $  cts. 


Public  Works  (Canals) 64, 145  26 

Public  Works  (Miscellaneous) 18, 187  14 


Special  Receipts  and  Other  Credits 

To  Consolidated  Fund  Revenue — 

Refunds  of  previous  years'  special  expenditures 16,343  73 

Refunds  of  previous  years    war,   demobilization  and  reconversion 

expenditures 82,453, 142  81 

Miscellaneous  war,  demobilization  and  reconversion  revenue 8,827,576  92 

Sale  of  surplus  war  assets 25,840,284  16 

Donations  to  the  Crown 68,774  67 

Canadian  Wheat  Board — 

Surpluses  in  certain  accounts 120,642  71 

Investments  included  as  expenditures  in  previous  years  transferred  to 
active  assets — 
Department  of  Mines  and  Resources — 

Loan  to  Northwest  Territories  Power  Commission — 

Snare  River  Storage  and  Power  Project 2 ,  454 ,135  40 

Loan  to  Yukon  Coal  Company,  Limited 73,931  07 


82,332  40 


119,854,831  47 


To  Non-Active  Accounts — 

Canadian  National  (West  Indies)  Steamships,  Ltd. — 

Reduction  in  indebtedness 80,311  37 


•■(» 


12  PUBLIC  ACCOUNTS:  PART  I 

THE  GOVERNMENT 

EXPENDITURE  AND 

YEAR  ENDED 

EXPENDITURE— Concluded  $  cts.  $  cts. 

Government  Owned  Enterprises 

Net  Income  Deficits  for  calendar  year  1948 —  'r^'  -  '   TTf  oltii    - 

Canadian  National  Railways 33,532,741  12 

Prince  Edward  Island  Car  Ferry  and  Terminals 1 ,219,880  75 

Trans-Canada  Air  Lines 2,933,240  38 

National  Harbours  Board — ■ 

Churchill  Harbour 42,632  49 

Quebec  Harbour 156,400  83 

Prescott  Elevator 38,709  32       !.  ..  ;.;i, 

Total  losses  charged  to  Consolidated  Deficit  Account 37 ,  923 ,  604  89 

Loans  and  Advances,  Non-Active,  during  fiscal  year  1948-49 — 

National  Harbours  Board,  Schedule  L,  page  19 1 ,739,200  98 

39,662,805  87 

Other  Charges 

Write-off  of  Active  Assets  to  the  Consolidated  Deficit  Account — 

Reduction  of  Soldier  and  General  Land  Settlement  Loans 421  59 

Reduction  of  Veterans  Land  Act  Loans 999, 679  54 

Provision  for  reserve  for  possible  losses  on  ultimate  realization  of  active 

assets,  charged  to  Consolidated  Deficit  Account 75 ,  000 ,  000  00 

Provision  for  reserve  for  conditional  benefits  under  The  Veterans  Land  Act 

1942,  charged  to  Consolidated  Deficit  Account 5,630,866  30 

81,630,967  43 

Other  Charges  (Contra) 

Write-oflf  of  Non-Active  Assets  to  the  Consolidated  Deficit  Account — 

Reduction  of  Seed  Grain  and  Relief  Accounts,  Department  of  Mines 

and  Resources 44,666  06 

To  Consolidated  Deficit  Account — transfer  from  Capital  Account — 

Public  Works   (Miscellaneous),  surplus    assets    transferred    to    War 
Assets  Corporation — 

St.  Malo  Shops  property 2,242,957  71 

Miscellaneous  property 148  59 

2,287,772  36 

Grand  Total  Expenditure  and  Debits 2, 175,892,334  23 

Excess  of  Revenues  over  Expenditures  carried  to  Consolidated  Deficit 

Account 613,265,091  57 

Less — Excess  of  Expenditures  over  Revenues — 

Capital  and  Non-Active  Accounts 17,762,351  04 

Over-all  Surplus  or  Decrease  in  Net  Debt 595,502,740  53 

2,771,395,074  76 


PUBLIC  ACCOUNTS:  PAST  I  i|3 

OF  CANADA  -,g,:,  «,., 

REVENUE  STATEMENT       '  '      '      ' 
MARCH  31,  1949 

REVENUE— Concluded 

S  eta.  $  cts. 

Other  Credits  (Contra)  ,    ,.,,  . 

To  Non- Active  Accounts — 

Seed  Grain  and  Relief  Accounts,  Department  of  Mines  and  Resources —  !.^ 

Write-off  to  Consolidated  Deficit  Account  of  yearly  established 

losses 44,666  06 

To  Public  Works  Capital  (Miscellaneous) — 

Transfer  to  Consolidated  Deficit  Account  of  surplus  assets  transferred 
to  War  Assets  Corporation — 

St.  Malo  Shops  property 2,242,957  71 

Miscellaneous  property 148  59 

2,287,772  36 

Grand  Total  Revenue  and  Credits 2,771 ,395,074  76 


n^-iiif] 


w 


PUBLIC  ACCOUNTS:  PART  I 


COMPARATIVE  SCHEDULES  TO  BALANCE  SHEET  FOR  FISCAL  YEARS 


ENDED  MARCH  31,  1949  AND  MARCH  31,  1948 


1949 


Schedule  A 

Cash— 
Department  of  Finance — 
In  Current  Deposits — 

Canada 

London 

New  York 


cts. 


61,502,568  67 

3,402,554  19 

22,982,535  60 

87,887,658  46 


1948 


cts. 


13,273,996  40 

6,668,130  22 

14,680,735  32 


Net  Increase 

or  Decrease 

during  1948-49 


cts. 


+48,228,572  27 
-3,265,576  03 
+8,401,800  28 


34,522,861  94         +53,364,796  52 


In  Special  Deposits — 

Bank  of  Canada  Special  Funds- 
Bond  Redemption  Account 216,138  62  1,258,055  56  -1,041,916  94 

War  Savings  Certificates  Redemption  Account 526, 482  44  435, 930  07  +90, 552  37 

Interest  Account 649,086  46  758,318  42  -109,23196 

Bank  of  Montreal,  London,  Special  Funds — 

Bond  Redemption  Account 508, 174  64  658, 917  68  - 150, 743  04 

Interest  Account 5,79182  4,029  49  +1,762  33 

Bank  of  Montreal,  New  York,  Special  Funds — 

Interest  Account 3, 624  00  3, 151  50  +472  50 

Securities  Account 392,283  93  400,492  85  -8,208  92 

2,301,581  91  3,518,895  57  -1,217,313  66 


In  Blocked  Currency- 
Denmark 

Spain 


200,044  80 
282,003  42 

482,048  22 


Schedule  B 

WoHKiNG  Capital  Advances — Departmental — 
Agriculture — 

Prices  Support  Account 

Agricultural  Products  Account 

Fisheries — 

Prices  Support  Account 

Finance — 
Assay  Office,  Vancouver — 

Gold  and  Silver  Purchase  Account 

Royal  Canadian  Mint — (Appendix  No.  12) — 

Gold  Purchase  Account 

Silver  Coinage  and  Alloy  Purchase  Account 

Silver  Purchase  War  Medals  Account 

Silver  Bullion  Purchase  Account 

Nickel  Purchase  Account 

Copper  Purchase  Account 

Steel  Purchase  Account 

Public  Printing  and  Stationery — 

King's  Printer  Advance — Printing 

King's  Printer  Advance — Stationery 

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

Purchase  and  storage  of  strategic  materials 

Transport — 
Stores  Account 


473,294  99 
789,011  54 


1,173,421  46 


27,452  74 

6,225,739  38 

402,196  38 

590,456  70 

375,429  99 

39,466  29 

77,222  94 

155  83 

511,212  14 
394,903  53 

448  62 
2,809,189  38 

2,029,859  50 

21,919,461  41 


1,061,353  30 
16,316,228  81 


75,182  75 

6,832,013  83 
415,221  63 
365,765  78 
564,602  26 
86,715  88 
228,676  04 


1,146,405  10 
368,513  63 

6,289  19 


1,584,240  42 
29,051  208  62 


+  200,044  80 
+282,003  42 

+482,048  22 


+2,411,941  69 
-12,527,217  27 

+1,173,421  46 


-47,730  01 

-606,274  45 
-13,025  25 

+224,690  92 

-189,172  27 
-47,249  59 

-151,453  10 
+156  83 

-635,192  96 
+26,389  90 

-5,840  67 
+2,809,189  38 

+446,619  OS 

-7,131,747  21 


Schedule  C 

Working  Capital  Advances  to  Crown  Corporations — 
Department  of  Finance. . 

Commodity  Prices  Stabilization  Corporation,  Ltd 

Export  Credits  Insurance  Corporation — Capital  Surplus. 
Department  of  Trade  and  Commerce — 

Canadian  Arsenals,  Ltd 

War  Assets  Corporation 

Canadian  Commercial  Corporation 


5,765,583  48 
5,000,000  00 

5,000,000  00 
1,439,837  06 
3,500,000  00 

20,705,420  54 


20,676,526  62 
5,000,000  00 

2,500,000  00 
1,548,196  89 
2,500,000  00 

32,224,723  61 


-14,910,943  14 


+2,500,000  00 

-108,359  83 

+1,000,000  00 

-11,519,302  97 


PUBLIC  ACCOUNTS:  PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 

1949 


Schedule  D 

Lo.KNS  TO,  AND  Investments  in,  Canadian  Farm  Loan  Board — 
Department  of  Finance — 

Advance  for  initial  operating  expenses 

Initial  capital  advances 

Capital  stock , 

Bonds 

Canadian  Fisherman's  Loan  Act — 

Initial  capital  advances 

Capital  stock , ." 


cts. 


50,000  00 

5,000,000  00 

2,241,838  00 

14,850,000  00 

29,000  00 
1,519  00 


1948 


cts. 


22,172,357  00 


50,000  00 
5,000,000  00 
2,241,838  00 
13,800,000  00 

29,000  00 
1,519  00 

21,122,357  00 


Net  Increase 

or  Decrease 

during  1948-49 

$  cts. 


+  1,050,000  00 


+1,050,000  00 


Schedule  E 

Loans  to,  and  Investments  in,  Railway  and  Steamship  Companies — 
Department  of  Transport — 

Canadian  Government  Railways — Working  Capital 

Canadian  National  Railways — 

Advances,  Refunding  Act,  1938 

Advances,  Refunding  Act,  1944  (U.S.  Dollars) 

Advances,  Refunding  Act,  1944  (Can.  Dollars) 

Advances,  Refunding  Act,  1947 

Advances,  Financing  and  Guarantee  Act,  1940 — 

Grand  Trunk  Railway  Debenture  Stock 

Advances,  Financing  and  Guarantee  Act,  1941 — 

Purchase  of  securities 

Advances,  Financing  and  Guarantee  Act,  1942 — 

Purchase  of  securities 

Advances,  The  War  Appropriation  (United  Kingdom  Financ- 
ing) Act,  1942— 

Purchase  of  securities 

Advances,  Financing  and  Guarantee  Act,  1947 

Advances,  Financing  and  Guarantee  Act,  1948 

Advances,  Trans-Canada  Airlines  Act 

Temporary  Loan 

Purchase  of  railway  equipment  leased  to  Canadian  National 
Railways — 
1936  Agreement 

1943  Agreement 

1944  Agreement 

1946  Agreement 


16,771,980  54 

16,771,980  54 

76,890,029  45 
80,186,000  00 
81,770,308  19 
37,259,549  34 

76,890,029  45 
80,186,000  00 
81,770,308  19 
37,259,549  34 

108,157,889  61 

108,155,796  70 

+2,092  91 

8,589.610  90 

8,589,610  90 

18,276,036  27 

18,276,036  27 

256,415,765  80 
5,886,566  33 
6,629,116  36     . 

256,410,516  53 
5,886,566  33 

+5,249  27 
+6,629,116  36 

19,043,022  71 
12,250,000  00 

19,043,022  71 
11,000,000  00 

+1,250,000  00 

1,034,346  24 
15,616,666  77 

9,556,011  67 
10,459,473  20 

1,551,519  31 
17,178,333  45 
10,424,740  01 
11,331,095  96 

-517,173  07 

-1,561,666  68 

-868,728  34 

-871,622  76 

764,792,373  38 


760,725  105  69 


+4,067,267  69 


Schedule  F 

Loans  to,  and  Investments  in,  Misceixaneotis  Crown  Agencies — 
Department  of  Finance — 

Export  Credits  Insurance  Corporation — Capital  stock 5,000,000  00 

Department  of  Mines  and  Resources — 

Northwest  Territories  Power  ConMnission — 

Snare  River  Storage  and  Power  Project 4, 615, 000  00 

Department  of  National  Revenue — 
Canadian  Broadcasting  Corporation — 

Loan  for  capital  works 3,250,000  00 

Department  of  Trade  and  Commerce — 

Eldorado  Mining  and  Refining  (1944)  Limited— stock 9,246,876  82 

Polymer  Corporation  Limited 42,886,297  66 

War   Assets     Corporation — (Stock    liability    of   predecessor 

company) 250,000  00 

Department  of  Transport — 

National  Harbours  Board— Montreal 60, 577, 759  25 

Vancouver 24,725,599  68 


150,551,533  41 


5,000,000  00 


2,000,000  00 

9,246,876  82 
42,886,297  66 

250,000  00 

60,227,221  53 
24,863,186  76 

144,473,582  77 


+4,615,000  00 
+1,250,000  00 


+350,537  72 
-137,587  08 

+6,077,950  64 


PUBLIC  ACCOUNTS:  PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1949 


Schedule  G 

Loans  TO  Provincial  and  Municipal  Governments — 
Provincial: 
Department  of  Finance — 

Alberta — Consolidated  Loans,  1947  settlement 

British  Columbia — Consolidated  Loans,  1947  settlement. 

Manitoba — Consolidated  Loans,  1947  settlement 

Saskatchewan — Power  Commission 

Seed  Grain  Loans  Guarantee  Act,  1938 . . . 

Seed  Grain  Advances,  1908 

Consolidated  Loans,  1947  settlement 

Department  of  Fisheries — 
British  Columbia — Fisheries  Research  Board  of  Canada. 
Municipal: 

Department  of  Finance — 

Municipal  Improvements  Assistance  Act,  1938 

Department  of  Transport — 
Dawson  Creek — Sewage  Disposal  System 


1948 
ots.     I 


cts. 


12,537,295  87 
24,346,609  01 
18,804.104  01 

26,880  00 
6,913,396  38 

78,426  40 
34,853,257  68 

1,886  11 


4,722,985  54 

84,162  12 

102,369  003  12 


12,883,250  00 
25,689,028  35 
19,294,776  24 

30,720  00 
8,707,469  31 

79,076  89 
35,993,804  65 

217  94 


4,973,759  15 

92,700  00 

107,744,802  53 


Net  Increase 

or  Decrease 

during  1948-49 

$  cts. 


-345,954  13 

-1,342.419  34 

-490,672  23 

-3,840  00 

■1,794,072  93 

-650  49 

-1,140,546  97 

+  1,668  17 


-250,773  61 

-8.537  88 

-5,375,799  41 


Schedule  H 

Loans  to  United  Kingdom  and  Other  Governments — 
Australia: 

Department  of  National  Defence — 

General  Advances —18  80 

Belgium: 
Department  of  Finance — 

Export  Credits  Insurance  Act — Loan 64, 607,534  26 

China: 

Department  of  Finance — 

Export  Credits  Insurance  Act— Loan 50, 460, 000  00 

Czechoslovakia: 
Department  of  Finance — 

Export  Credits  Insurance  Act— Loan .,,        16,673,706  82 

France:  tiTotA'. 

Department  of  Finance — 

Export  Credits  Insurance  Act— Loan 242,672,000  00 

Interim  Credit— Consolidated  interest 2, 378, 000  00 

Greece: 

Department  of  Finance— Loan .'.'.!'?;.  1'; 6, 525, 000  00 

Netherlands: 
Department  of  Finance — 

Export  Credits  Insurance  Act — Loan 118, 136  572  11 

Indonesia: 
Department  of  Finance — 

Export  Credits  Insurance  Act — Loan 15, 452, 188  21 

Norway: 
Department  of  Finance — 

Export  Credits  Insurance  Act— Loan 23, 656, 985  07 

Department  of  National  Defence — 

General  Advances 2,083  08 

Roumania: 

Department  of  Finance — Loan 24, 329, 262  40 

Union  of  Soviet  Socialist  Republics: 
Department  of  Finance — 

Export  Credits  Insurance  Act— Loan 2, 866, 098  69 

Department  of  Trade  and  Commerce — 

General  Advances 8,815,680  52 

United  Kingdom: 
Department  of  Finance — 
Loan — The  War  Appropriation  (United  Kingdom  Financing) 

Act,  1942 301,992,500  19 

Loan— United  Kingdom  Financial  Agreement  Act,  1946 1,045,000,000  00 

Department  of  National  Defence — 

General  Advances 2,260  21 

United  States  of  America: 
Department  of  Fisheries — 

Pacific  Halibut  Treaty— Collectible  expenses 19, 496  89 

Pacific  Salmon  Treaty — Collectible  expenses 68, 872  32 

Pacific  Salmon  Treaty — Hell's  Gate — Collectible  expenses. .  100,655  24 

Department  of  National  Defence — 
General  Advances 24, 425  57 


273  70 

65,596  000  00 

39,542,147  46 

16,175.550  11 

206,345  000  00 

6,525.000  00 

104,839.812  62 

11,600,000  00 

20,364,891  77 

3,666  03 

24,329,262  40 

2,866,098  69 
8,815,680  52 


331,479,233  30 
1,008.000.000  00 


-38,083  34 


11,309  32 
49,674  17 
30, 120  95 

479,271  73 


-292  60 

-988,465  74 

-f  10,917,852  54 

+1,498,156  71 


+36,327,000  00 
+2,378,000  00 


+13,296,769  49 

+3,852,188  21 

+3,292,093  30 
-1,682  96 


-29,486,733  11 
+37,000,000  00 

+40,343  65 


+8, 187  57 
+19,198  15 
+70,534  29 

-464,846  16 


1,923,783,302  78        1,846,014,909  43         +77,768,393  36 


i^*^  PUBLIC  ACCOUNTS:  PART  I 

SCHEDULES  TO  BALANCE  SHEET— Continued 

1949 


Schedule  I  |              cts. 

Othtr  Loans  and  Investments — Miscellaneous — 
Department  of  Finance — 

Bank  for  International  Settlements 272, 785  84 

Montreal  Turnpike  Trust — Commutation  Agreements 14, 308  00 

New  Westminster  Harbour  Commission 978, 037  23 

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

Department  of  Mines  and  Resources — 

Empire  Settlement  Scheme 117, 797  59 

Assistance  to  Indians 44,098  76 

Seed  Grain  and  Relief 2, 089, 133  18 

Less — Amount  transferred  to  non-active  account —31,706  13 

Sundry  Oil  Drilling  Operators 783, 495  97 

Yukon  Coal  Company  Ltd 196, 469  18 

Department  of  National  Defence — 

Saskatchewan  Power  Commission 25, 591  69 

Department  of  Trade  and  Commerce — 

Algoma  Steel  Corporation,  Ltd 739, 312  93 

Dominion  Steel  and  Coal  Corporation,  Ltd 966, 965  84 

Sundry  Coal  Companies 81 ,  691  91 

Crown  Trust  Company 54, 962  25 

Department  of  Transport — 
Construction  of  dock  and  rail  facilities  for  Steep  Rock  Iron 

Mines,  Ltd 2,974,800  01 

Halifax  Pilotage  Advance 3, 584  26 

Department  of  Veterans  Affairs — 

Soldier  Land  Settlement  Loans 30, 692, 039  17 

Less  amount  transferred  to  non-active  account  to  provide  for 

revaluation  and  losses — 16, 525, 917  49 

British  Family  Settlement — Canadian  portion 2,648,892  01 

Soldier  Settlement  Unallotted  Lands 40, 777  55 

Veterans  Land  Act  Advances 150, 500, 274  74 

Balances  receivable  under  agreements  of  sale  of  Crown  assets — 
Department  of  Mines  and  Resources — 

Abasand  Oils,  Ltd 1,841,737  02 

Department  of  Trade  and  Commerce — 

Algoma  Steel  Corporation,  Ltd 5, 554, 1 19  70 

Atlas  Steels,  Ltd 615, 206  93 

Vivian  Diesels  and  Munitions,  Ltd 139,361  93 

War  Assets  Corporation — 

North  American  Cyanamid,  Ltd 2,160,000  00 

Department  of  Transport — 

Steamer  Pelee 

Cabot  Shipping  Co.  Ltd.  (Motor  Vessel,  lAatoweU) 3,750  00 

187,415,470  07 


Schedule  J 

Sundry  Suspense  Accounts — 
Department  of  Finance — 

Bank  of  Montreal,  Provincial  Notes  Suspwise  Account 

Blank  Bonds  Reserve 

Canadian  Sugar  Stabilization  Corporation,  Ltd. — 

Price  Stabilization  Contingency  Reserve  (contra) 

Cheque  adjustment  suspense 

Depreciation  on  revaluation  of  Securities  Investment  Account. 

Retirement  fund  suspense 

Revaluation  deficit  of  the  Foreign  Exchange  Control  Board . . . 


Schedule  K 

Capital  Expenditures — 
Public  Works  (Canals)— 

Department  of  Public  Works — 

Burlington  Bay  Canal 

Lake  St.  Peter 

Department  of  Transport — 

Chambly  Canal.  Biver  Richelieu 

Lachine  Canal 

Murray  Canal 

Ottawa  Works 

Quebec  Canal 

Rideau  Canal 

Sault  Ste.  Marie  Canals 

St.  Anne's  Lock — Railway  Bridge  He  Perrot. 

St.  Lawrence  Canals 

St.  Lawrence  Ship  Canal 

St.  Ours  Locks 


27,567  83 
70,018  09 

17,177,514  00 

2,455  42 

8,171,348  50 

154  15 

28,807,124  67 

54,256,182  66 


1948 


cts. 


17 


Net  Increase 

or  Decrease 

during  1948-49 

S       cts. 


272,785  84 

14,308  00 

978,037  23 

433,900  00 

117,797  59 

31,662  45 

2,183,152  29 

-76,372  19 

1,204,382  77 


28,099  60 

989,312  93 

1,160,359  01 

129,657  30 

46,636  10 


2,818,368  71 


32,025,218  21 

-16,525,917  49 

2,860,1.36  08 

54,043  06 

127,041,954  47 


2,018,829  31 

5,842,236  56 
639,098  49 
150,794  77 

2,880,000  00 

5,000  00 
8,750  00 


27,567  83 
70,018  09 

19,992,141  51 

2,079  67 

13,413,307  52 

154  15 

28,807,124  67 

62,312,393  44 


-1-12,436  31 

-94,019  11 

-1-44,666  06 

-420,886  80 

-f  196, 469  18 

-2,507  91 

-250,000  00 

-193,393  17 

-47,965  39 

-1-8,326  15 


-M56,431  30 
+3,584  26 

-1,333,179  04 


-211,244  07 

-13,265  51 

-1-23,458,320  27 


-177,092  29 

-288,116  86 
-23,891  56 
-11,432  84 

-720,000  00 

-5,000  00 
-5,000  00 


167,332,231  09  +20,083,238  98 


-2,814,627  51 

+375  75 

-5,241,959  02 


-8,056,210  78 


308,328  32 

308,328  32 

1,164,235  08 

1,164,235  08 

579,715  42 

579,715  42 

10,991,547  81 

10,991,547  81 

1,248,946  71 

1,248,946  71 

6,871,214  97 

6,871,214  97 

34,841  69 

34,841  69 

143,108  12 

143,358  12 

-250  00 

4,935,809  42 

4,935,809  42 

150,000  00 

150,000  00 

34,131,189  70 

34,131,289  70 

-100  00 

133,896  80 

133,896  80 

614,426  39 

614,426  39 

^m 


PUBLIC  ACCOUNTS:  PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1949 


Schedule  K— Continued 


cts. 


Capital  Expenditures — Continued 
Public  Works  (Canals) — Concluded 
Department  of  Transport — Concluded 

St.  Peters  Canal 492,023  82 

Tay  River  Navigation 476, 128  73 

Trent  Canal  Improvements 559, 067  70 

Trent  River  Navigation 19,081,985  04 

Welland  Canal 27,301,035  77 

Welland  Ship  Canal 130,811,329  78 

Miscellaneous 125  00 


240,028,956  27 


Public  Works  (Railways) — 
Department  of  Transport — 
Canadian  Government  Railways-^ 

Canadian  Government  Railways 64, 853, 544  02 

Cape  Breton  Railway 104,520  54 

Caraquet  and  Gulf  Shore  Railway 209, 950  00 

Elgin  and  Havelock  Railway 33, 530  00 

Intercolonial  Railway 110,829,512  81 

International  Railway  of  New  Brunswick 2, 681 ,  377  35 

Lotbiniere  and  Megantic  Railway 336, 875  00 

National  Transcontinental  Railway 161, 183,433  04 

New  Brunswick  and  Prince  Edward  Island  Railway 361,540  66 

Prince  Edward  Island  Railway 8, 330, 745  67 

Quebec  Bridge 21,706,664  49 

Quebec  and  Saguenay  Railway 7, 120, 895  74 

Salisbury  and  Albert  Railway 84,390  41 

St.  Martin's  Railway 72, 624  91 

York  and  Carleton  Railway 20, 976  16 

Hudson  Bay  Railway  and  Terminals — 

Hudson  Bay  Railway 33, 267, 964  90 

Port  Nelson  Terminal 6,240,095  86 

Residue  of  cost  of  Steamer  Sheba 78, 610  58 

'.Prince  Edward  Island  Car  Ferry  and  Terminals 11,387,711  03 

Residue  of  capital  cost  of  S.S.  Charlottetown 1. 194, 145  44 

Construction  of  new  car  ferry 7,032, 720  47 

Other  Railways  and  Miscellaneous — 

Digby  and  Annapolis  Railway 660, 683  09 

North  Railway 250,000  00 

Strait  of  Canso 52, 192  28 

Governor  General's  Cars 71, 538  82 

Canadian  Government  Railways — 

Canada  Central  Railway — Peace  River  Bridge 175, 000  00 

Residue  of  capital  cost  of  steamers,  Drummond  and  McKee  851,853  24 


1948 


t  "     cts. 


492,023  82 

476, 128  73 

559,067  70 

19,082,888  54 

27,356,079  53 

130,819,177  78 

125  00 

240,093,101  53 


64,853, 

104, 

209, 

33 

110,623! 

2,681, 

336, 

161,183, 

361, 

8,330, 

21,706, 

7,120, 

84, 

72, 

20, 


544  02 
520  54 
950  00 
530  00 
445  79 
377  35 
875  00 
433  04 
540  66 
745  67 
664  49 
895  74 
390  41 
624  91 
976  16 


439,193,096  51 


33,263,259  51 
6,240,095  86 
78,610  58 
8,698,626  64 
1,194,145  44 
6,564,821  57 

660,683  09 
250,000  00 

7i,'538'82 

175,000  00 
851,853  24 

435,773.148  53 


Net  Increase 

or  Decrease 

during  1948-49 


cts. 


-903  50 

-55,043  76 

-7,848  00 


-64,145  26 


+206,067  02 


+4,705  39 

+2,689,084  39 
+467,898  90 

+52,192  28 


+3,419,947  98 


public  Works  (Miscellaneous) — 

Department  of  Reconstruction  and  Supply — 

St.  Malo  Shops  Property 

Miscellaneous  Property 

Department  of  Public  Works — 

Bare  Point  Breakwater 217, 995  90 

Burlington  Channel  Improvements 1, 392, 489  77 

Canadian  Building,  London,  England 1,539,073  11 

Canadian  Legation  Building,  Tokyo,  Japan 200, 000  00 

Canadian  Legation  Building  and  Site,  Washington,  D.C 477,754  35 

Cape  Tormentine  Harbour 95, 000  00 

Esquimalt  Graving  Dock 7,799,761  10 

Georgian  Bay  to  Montreal,  Waterway  Survey 918, 796  85 

Government  Buildings,  Ottawa 35,260,968  34 

Halifax  Elevator  Site 86,611  89 

Halifax  Harbour  Improvements 13,025,454  11 

Kingston  Graving  Dock 656, 589  35 

Land  and  Cable  Telegraph  Line 348, 320  77 

Levis  Graving  Dock 971 ,  592  58 

Miscellaneous  Post  OflBce  Sites 135, 735  96 

Miscellaneous  Wharves 1, 005, 929  09 

Montreal  Harbour  Improvements 1 ,  060, 342  83 

Ottawa — Expropriations  of  property   between   Sparks  and 

Wellington  Streets,  east  of  Elgin  Street 855, 681  64 

Port  Arthur  and  Fort  William  and  River  Kaministikwia — 

Improvements 16,249,019  98 

Port  Colborne  Harbour 904,459  39 

Quebec  Harbour  Improvements 10, 326, 478  87 

Rainy  River  Lock  and  Dam 133  80 


2,242,957  71 

-2,242,967  71 

148  59 

-148  59 

217,995  90 

1,392,489  77 

1,539,073  11 

200,000  00 

477,754  35 

95,000  00 

7,799,761  10 

918,796  85 

35,260,968  34 

86,511  89 

13,025,454  11 

556,589  35 

348,320  77 

971,592  58 

121,600  00 

+14,135  96 

1,201,132  06 

-195,202  97 

1,060,342  83 

855,581  54 

16,249,019  98 

904,459  39 

10,326,478  87 

133  80 

PUBLIC  ACCOUNTS:  PART  / 
SCHEDULES  TO  BALANCE  SHEET— Continued 


Schedule  K— Concluded 

Capital  Expenditure9 — Conclvded 
Public  Works  (Miscellaneous) — Concluded 
Department  of  Public  Works — Conclttded 

Sorel  Harbour  Improvements 

St.  Andrews  Rapids,  including  Red  River  Improvements 

Saint  John  Harbour  Improvenaents 

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—^ 

Northwest  Communications  System 

Canadian  Government  Trans- Atlantic  Air  Service 

Civil  Aviation — Airways  and  Airports 

Eastern  Arctic  Patrol 

General  Service  Workboat,  Parry  Sound,  Ont.  Agency. . . 

Government  Shipbuilding  Program 

Hopper  Barge,  Chesterfield 

Icebreaker  and  Service  Vessels 

Lighthouse  Supply  and  Buoy  Vessel  for  the  West  Coast .  . 

Lighthouse  Supply  and  Buoy  Vessel  for  the  East  Coast. . . 

Lightship  for  the  Port  of  Saint  John,  N.B 

St.  Lawrence  River  Improvements 

Tug  Ocean  Eagle 

Yukon  Territory  Works  (Part) 

National  Harbours  Board — 

Churchill,  Port  and  Terminals 

Prescott  Elevator 

Port  Colborne  Elevator 


Military  Property  and  Stores — 
Department  of  National  Defence — 

Military  Property  and  Stores 

Less — Fort  Osborne  Barracks,  Winnipeg 
St.  Helen's  Island,  barracks  site. 


Territorial  Accounts — 

Department  of  Mines  and  Resources — 

Northwest  Territories,  Organization 

Northwest  Territories,  Purchase 

Northwest  Rebellion 

Dominion  Lands  Expenditure  to  March  31,  1911. 
Less — Received  from  Dominion  Lands 


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,  Ltd. 


1949 


cts. 


1948 


Net  Increase 

or  Decrease 

during  1948-49 


cts. 


cts. 


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 

576,557  10 

213,177  99 

-1-363,379  11 

1,670,000  00 

1,670,000  00 

39,429,116  34 

29,001,819  64 

-1-10,427,296  70 

757,719  45 

482,415  58 

-1-275,303  87 

440  66 

-1-440  66 

53,325,520  64 

53,325,520  64 

233,941  30 

233,941  30 

760, 698  87 

760,698  87 

843  10 

IF" +843  10 

488,231  46 

11,500  00 

-1-476,731  46 

3,339  47 

-1-3,339  47 

93,681,219  38 

90,006.460  72 

+3,674,758  66 

91,071  49 

91,071  49 

283,323  55 

283,323  55 

12,791,841  46 

12,797,436  40 

-5,594  94 

4,707,440  23 

4,707,440  23 

2,356,217  60 

2,356,217  60 

349,841,979  63 

337,049,654  86 

+  12,792,324  77 

12,699,263  02 

12,699,263  02 

-62,947  27 

-62,947  27 

-19,783  10 

-19,783  10 

12,616,532  65 

12,616,532  65 

1,460,000  00 

1,460,000  00 

;  1 

1,460,000  00 

1,460,000  00 

826,077  87 

826,077  87 

10,425,395  92 

10,425,395  92 

-4,275,526  11 

-4,275,526  11 

9,895,947  68 

9,895,947  68 

1,051,576,512  74 

1,035,428,385  25 

+  16,148,127  49 

Non-active  Advances — National  Harbours  Board — 
Department  of  Transport — 

Chicoutimi 

Churchill 

Halifax 

Montreal-Jacques  Cartier  Bridge — Advances  for  payment  of 

guaranteed  interest 

Port  Colborne  Elevator 

Quebec 

Saint  .John 

Three  Rivers 


8,098,389  16 
3,618,505  74 

11,716,894  90 


3,811,603  58 

39,571  27 

12,597,382  52 

7,234,031  00 

4,573  35 

27,836,629  80 

18,779,791  12 

3,985,193  39 

74,288,776  03 


8,098,389  16 
3,698,817  11 

11,797,206  27 


3,811,188  58 

15,572  25 

12,497,278  31 

7,086,031  00 

819  46 

27,828,353  13 

17,325,663  93 

3,984,668  39 

72,549,575  05 


-80,311  37 


-80,311  37 


+415  00 

+23,999  02 

+  100,104  21 

+148,000  00 

+3,753  89 

+8.276  67 

+1,454,127  19 

+525  00 

+1,739,200  98 


aO  PUBLIC  ACCOUNTS:  PART  I 

SCHEDULES  TO  BALANCE  SHEET— Continued 

1949 

Schedule  Ir-Concluded  $  ots.  I 

Other  Non-active  Assets — Concluded 
Miscellaneous  Non-active  Accounts — 

Canadian  Pacific  Railway  (old) 

Canadian  National  Railways  Securities  Trust  Stock 

Canadian  National  Railway  Stock 

Loans  and  Advances —  "^'  ■"" 

Railways  and  Steamships —  ''  •     '■' 

Canadian  Pacific  Railway — 

Advances  under  Relief  Acts 

Sundry  Government  Agencies — 

High  Commissioner's  Office   Suspense    (External  Affairs) 

Soldier  and  General  Land  Settlement  Loans 

Seed      Grain     and      Relief    (Department    of    Mines   and 

Resources) 

Other  Governments — 
Italian     Government — Wheat    purchases    1915     (Depart- 
ment of  Trade  and  Commerce) 

Russian     Government — Saddlery    purchases     1915     (De- 
partment of  National  Defence — Army) 

Miscellaneous — 
Victoria     Shipowner's     Ltd. — Balance     remaining     after 

liquidation  (Department  of  Transport) 

Investments — 
Department  of  Finance — 
Earl  of  Selkirk  Mortgage  on  property  in  Township  of 

Moulton 

Quebec  Turnpike  Trust  Bonds 

Department  of  Transport — 

Grand  Trunk  Railway  Preference  Stock 

Department  of  Veterans  Affairs — 

University  Hospital,  Edmonton,  Alberta 

Defalcation  and  Deficiency  Suspense  Accounts — 
Department  of  Finance — 

Bonds,  Interest  and  Notes  Adjustment  Account 

Coupons — New  York  Loans 

Department  of  Mines  Suspense  Account 


1948 


Net  Increase 

or  Decrease 

during  1948-49 


cts. 


cts. 


62,791,435  25 

378,518,135  02 

18,000,000  00 

62,791,435  25 

378,518,135  02 

18,000,000  00 

1,447,222  71 

1,447,222  71 

2,043  17 
16,525,917  49 

2.043  17 
16,525,917  49 

31,706  13 

76,372  19 

-44,666  06 

702  52 

702  52 

55,571  82 

55,571  82 

621,987  05 

621,987  05 

13,900  00 
20.000  00 

13,900  00 
20,000,00 

121,739  65 

121,739  65 

100,000  00 

100,000  00 

16,793  52 
45,738  50 
11,208  45 

16,793  52 
45,738  50 
11,208  45 

478,324,101  28 

478,368.767  34 
662,715.548  66 

-44,666  06 

564,329,772  21 

-f-1,614,223  55 

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,  b\  per  cent 

Victory  Loan,  1917-37,  5^  per  cent 

Victory  Loan,  1918-23,  5J  per  cent 

Victory  Loan,  1918-33,  b\  per  cent 

Victory  Loan.  1919-24,  5i  per  cent 

Victory  Loan,  1919-34,  5\  per  cent 

Renewal  Loan,  1922-27,  5i  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,  1924-44,  A\  per  cent , 

Refunding  Loan.  1925-40,  a\  per  cent 

Refunding  Loan,  1926-46,  4J  per  cent 

Refunding  Loan,  1933-45,  4  per  cent 

Refunding  Loan,  1934-42,  3  per  cent 

Refunding  Loan.  1934-49.  3j|  per  cent  (called) 

Refunding  Loan.  1937-44,  2\  per  cent 

Refunding  Loan.  1937-51 ,  3i  per  cent  (called) 

National  Service  Loan,  1931-36,  5  per  cent 

National  Service  Loan,  1931-41,  5  per  cent 

Loan  of  1932-35,  4  per  cent 


1.000,00 

1,000  00 

200  00 

200  00 

4.055  00 

4,090  00 

-35  00 

8.620  00 

8. 630  00 

-10  00 

72.959  75 

73.110  25 

-150  60 

400  00 

400  00 

600  00 

GOO  00 

39,162  10 

39,162  10 

549  59 

549  59 

4,500  00 

4,600  00 

-100  00 

8,300  00 

8,400  00 

-100  00 

37.700  00 

38,400  00 

-700  00 

9,000  00 

9,100  00 

-100  00 

15.400  00 

16,650  00 

-1,250  00 

44,450  00 

44,950  00 

-500  00 

36,850  00 

.39,250  00 

-2,400  00 

23.400  00 

23,400  00 

76.450  00 

79,750  00 

-3,300  00 

3.200  00 

3,350  00 

-150  00 

9.500  00 

9.600  00 

-100  00 

1,000  00 

1,000  00 

81.800  00 

170.700  00 

-88,900  00 

69,600  00 

103,800  00 

-34,200  00 

36.700  00 

44,800  00 

-8,100  00 

113.900  00 

243.700  00 

-129,800  00 

90,900  00 

130.500  00 

-39,600  00 

6.000  00 

23.000  00 

-17,000  00 

196.600  00 

350,000  00 

-153,400  00 

1,000  00 

1.000  00 

,311  800  00  ... 

+2,311,800  00 

3,700  00 

3,700  00 

102,500  00 

161,000  00 

-48.600  00 

2.000  00 

2,000  00 

PUBLIC  ACCOUNTS:  PART  I 


VB 


,\  i-t'.' 


SCHEDULES  TO  BALANCE  SHEET— Continued 

1949  1948 


Schedule  M— Continued  9  cts. 

Floating  Debt — Continued 
Matured  Funded  Debt  Outstanding — Concluded 
Payable  in  Canada — Concluded 

Loan  of  1932-52.  4  per  cent  (called) 

Loan  of  1935-43,  2§  per  cent 

Conversion  Loan,  1937-49,  3i  per  cent  (called) 

Conversion  Loan,  1931-56,  4|  per  cent  (called) 

Conversion  Loan,  1931-57,  4J  per  cent  (called) 

Conversion  Loan,  1931-58,  4|  per  cent  (called) 

First  War  Loan,  1940,  3i  per  cent 

Victory  Loan,  1941-46,  2  per  cent 

Second  Victory  Loan,  1942^8,  2i  per  cent 

Third  Victory  Loan,  1942-46,  If  per  cent 

Fourth  Victory  Loan,  1943^6,  If  per  cent 

Fifth  Victory  Loan,  1943^7,  If  per  cent 

Sixth  Victory  Loan,  1944-48,  If  per  cent 

Seventh  Victory  Loan,  1944-48,  If  per  cent 

4§  Year  Notes,  1936-41,  1  per  cent 

Non-interest  bearing  certificates 

War  Savings  Certificates,  1940 

War  Savings  Stamps,  1940 

Refundable  portion  of  personal  income  tax 


Payable  in  Canada  and  New  York — 
War  Loan,  1917-37,  5  per  cent 

Payable  in  London — 

Loan  of  1884  (1909-34),  3^  per  cent 

3  per  cent  Loan  due  July  1,  1938 

Canadian  Pacific  Railway  Land  Grant  Loan,  Z\  per  cent 

due  July  1,  1938 

Loan  of  1930-50,  3i  per  cent  (called) 

Loan  of  1940-60,  4  per  cent  (called) 

Loan  of  1897-1947,  2^  per  cent 

Sundry  Loans  and  Debentures 

Payable  in  New  York — 

Loan  of  1919-29,  5§  per  cent ; 

Loan  of  1922-52,  5  per  cent  (called) '. 

Loan  of  1926-36,  4^  per  cent 

Loan  of  1935-45,  2^  per  cent 

Loan  of  1937-44,  2i  per  cent '. 

Loan  of  1937-67,  3  per  cent  (called) 

Loan  of  1938-68,  3  per  cent  (called) 

Loan  of  1943-48,  2|  per  cent 

Loan  of  1943-53,  3  per  cent  (called) 


Notes  and  other  obligations  payable  on  demand — 

Compensation  to  Seigneurs 

Dominion  Stock,  Issue  B,  3^  per  cent 

Eldorado  Mining  and  Refining  Ltd. — 

Unpresented    Capital    Stock    (Dept.    of    Trade   and    Com- 
merce)   83,263  95 

Non-negotiable  non-interest  bearing  notes  payable  on  demand — 
To  the  International  Bank  for  Reconstruction  and  Develop- 
ment   57,915,000  00 

To  the  International  Monetary  Fund 194,000,000  00 

252,013,791  35 

Interest  Due  and  Outstanding —  '  — ■ 

Unpaid  Interest— Domestic  Loans 81,437, 763  55 

Canada  and  New  York  Loans 8, 642  50 

New  York  Loans 498, 379  38 

London  Loans 42, 662  32 

Unpaid  Dividends— Province  of  Prince  Edward  Island 867  25 

Nova  Scotia 795  80 

New  Brun.swick 1,279  00 

Province  of  Canada 4, 663  18 

British  Columbia 33  67 

Dominion  Stock 3,717  33 

Unpaid  Warrants,  Canada— former  years 49  36 


Net  Increase 

or  Decrease 

during  1948-49 


cts. 


),937  80 


57,915,000  00 
194,000,000  00 

252,030,465  20 


cts. 


393,000  00 
2,000  00 

2,882,000  00 

4,000  00 

143,600  00 

362,600  00 

1,984,900  00 

-2,489,000  00 

-2,000  00 

-48,500  00 

-187,600  00 

-1,635,100  00 

-1-4,974,700  00 

95, 100  00 

175,000  00 

349,800  00 

4,974,700  00  .. 

4,932,350  00 

72,000  00 

299,000  00 

63,000  00 

77,000  00 

148,000  00 

198,000  00 

400,000  00  .. 

5,513,950  00 
183,000  00 

2,042,000  00 

93,000  00 

164,000  00 

347,000  00 

2,593,000  00 

581  600  no 

-111,000  00 

-1,743,000  00 

-30,000  00 

-87,000  00 

-199  000  00 

-2.395,000  00 

-1-400,000  00 

3,000  00 

54,515  78 

15,414,905  00 

3,000  00 

328.926  72 

10,907,495  00 

2,797,154  00 

-274,410  94 
+4,507,410  00 

-264,494  00 
-fl,  198, 103  26 

2,532  660  00 

1,198,103  26 

34,795,930  48 

31,980,017  66 
14,900  00 

-H2.815.912  82 

13,400  00 

-1,500  00 

210  44 
806  01 

1,612  00 

24,180  01 

481,334  82 

241  79 

2, 182  86 

210  44 
806  01 

2,015  00 

87,854  01 

536,969  86 

31,272  79 

2,182  86 

-403  00 
-63,074  00 
-55, 635  04 
-31,031  00 

510,567  93 

661,310  97 

-150,743  04 

2,200  00 

322,000  00 

7,000  00 

15,000  00 

2,200  00 

782,000  00 

7,000  00 

153,000  00 

37,000  00 

304,000  00 

120,000  00 

54,000  00 

2,000  00 

-460,000  00 

-138,000  00 
-37,000  00 

-151,000  00 
-67,000  00 
—  54  000  00 

153,000  00 
53,000  00 

1,000  00 

-1,000  00 

553,200  00 

1,461,200  00 

-908,000  00 

35,873,098  41 

34,117,428  63 

-M, 755, 669  78 

11,827  40 
3,700  00 

11,827  40 
3,700  00 

-16,673  85 


-16,673  85 


77,039,421  92 

-1-4,398,341  63 

9,245  00 

-602  50 

751,164  49 

-252,785  11 

41,251  62 

-1-1,410  70 

867  25 

795  80 

1,279  00 

4,663  18 

33  67 

3,717  33 

49  36 

81,998,853  34 


77,852,488  62 


-h4, 146,364  72 


2B& 


PUBLIC  ACCOUNTS:  PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


Schedule  M— Concluded 

Outstanding  Cheques  and  Warrants — 

Treasury  Cheques 

Imprest  Account  Cheques 

Less — Unclaimed  registered  interest  (letter  of  credit)  cheques 

adjustment  account 

Department  of  Agriculture — 

Drought  Area — cattle  market  service,  outstanding  warrants. . . 

Hog  premiums,  outstanding  warrants 

Wheat  acreage  reduction  payments,  outstanding  warrants 

Department  of  National  Defence — 

Outstanding  relief  vouchers 

Department  of  Trade  and  Commerce — 

Outstanding  wheat  bonus  certificates 


1949 

1948 

Net  Increase 

or  Decrease 

during  1948^9 

1             cts. 

S               cts. 

1               cts. 

73,467,661  95 
20,240  43 

86,255,664  41 
18.874  05 

-11,788,002  46 
+1,366  38 

-9  63 

-9  63 

24  41 

413,395  00 

1,769  62 

24  41 

629,447  19 

1,911  74 

-216,052  19 
-142  12 

1,148  00 

1,148  00 

7,755  28 

7,772  23 

-16  95 

73,911,985  06 


Post  Office  Department — 
Post  Office  (net  liability  for  Money  Orders,  etc.). 


6,902,102  70 

450,699,830  86 

Schedule  N 

Deposit  and  Trust  Accounts,  Miscellaneous — 
Department  of  Agriculture — 

Deposits  for  purchase  of  supplies — Sundry  Governments 

Commonwealth  Bureau  of  Biological  Control 28, 564  63 

Department  of  External  Affairs — 

Empress  of  Ireland  Relief  Fund 

Department  of  Finance — 

Bank  Circulation  Redemption  Fund 930, 570  05 

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 35,468  36 

Rimouski  Fire  Insurance  Company 3, 030  53 

Common  School  Funds— Ontario  and  Quebec 2, 677, 770  70 

Contractors'  Securities— Cash  (Sundry  Departments) 7, 160, 155  93 

Canadian  National  Railways — 

Equipment  Issue,  1923 — Redemption  Account 5, 500  00 

Guaranteed  Bond  Issues — Outstanding  Interest 126,425  00 

Defunct  Banks — Balance  to  meet  unclaimed  deposits — 

Bank  of  Vancouver 8, 657  40 

Banque  du  Peuple 6,349  82 

Banque  St.  Hyacinthe 2.428  64 

Banque  St.  Jean 67  61 

Banque  Ville-Marie 4,669  59 

Central  Bank 2,225  94 

Commercial  Bank  of  Manitoba 328  36 

Ontario  Bank 21,592  71 

Home  Bank  Creditors  Relief  Suspense 8, 618  14 

King  George  V  Silver  Jubilee  Cancer  Fund  for  Canada 36, 000  00 

Canadian  Sugar  Stabilization  Corporation  Ltd. — 

Price  Stabilization  Contingency  Reserve  (contra) 17. 177,514  00 

Penny  Bank  of  Ontario— Outstanding  Cheques 135  82 

Unclaimed    Dividends — Liquidations  under  the   Bankruptcy 

Act 128.436  39 

William  Scott  Estate 9,350  60 

Department  of  Fisheries — 

Atlantic  Herring  Investigation 1,892  90 

Department  of  Labour — 

Fair  Wage  Suspense 4,419  20 

Polish  Agricultural  Workers 10,416  46 

Department  of  Mines  and  Resources — 

Eskimo  Family  Allowances 576, 184  06 

Land  Assurance  Fund 23, 526  18 

Liquor  Profits— Northwest  Territories 672,904  11 

Lake  Minnewanka  Development — Landscaping 4, 747  10 

Public  Administrator — Districts  of  Franklin  and  Keewatin, 

N.W.T 198  71 

Indian    Family  Allowances 258. 967  47 

Unclaimed  Wages — Government  Agencies — Lands  and  Devel- 
opment Services 17  75 

Unclaimed     Wages — Government    Agencies — Indian    Affairs 

Branch 69  98 

Wild  Animal  Shipment  from  National  Parks 310  00 


85,914,832  40 


8,689,205  74 
458,604,420  59 


-12,002,847  34 


-1,787,103  04 
-7,904,589  73 


15,778  54 

-16,778  64 

15,691  87 

+12,872  76 

815  25 

-815  25 

1,107,657  49 

-177,087  44 

4,878  80 

605  09 

12,458  65 

8,931  10 

516  97 

443  00 

344  70 

35,468  36 

3,030  53 

2,677,770  70 

5,119,687  26 

+2,040,468  67 

5,500  00 

123, 125  00 

+3,300  00 

8,657  40 

6,349  82 

2,428  64 

67  61 

4,669  59 

2,225  94 

328  36 

21,592  71 

8,618  14 

186,000  00 

-150,000  00 

19,992,141  51 

-2,814.627  51 

+135  82 

124,700  99 

+3,735  40 

9,905  60 

-556  00 

2,674  28 

-781  38 

6,480  07 

-2,060  87 

230,865  47 

-220,449  01 

500.875  01 

+76,309  06 

22,485  71 

+  1,040  47 

444,129  98 

+128,774  13 

24,730  98 

-19,983  88 

201  61 

-2  90 

265,480  82 

-6.513  35 

17  75 

69  98 

1,332  50 

-1.022  60 

PUBLIC  ACCOUNTS:  PART  I 
SCHEDULES  TO  BALANCE  SHEET— Contmued 

1949 


Schedule  N— Continued                                             $  cts. 
Deposit  and  Trust  Accounts,  Miscellaneous — Continued 
Department  of  National  Defence — 

Estates— World  War  1 83, 734  81 

Estates— World  War  II 33, 266  23 

Deductions  and  Pay — Prisoners  of  War 135, 537  00 

Defence  Research  Board — Extra-mural  research  grants 485,092  00 

National  Rifle  Association 

Royal  Military  Collep:e  Cadets  Trust  Fund 12, 2i3  85 

Strathcona  Trust  Fund 500,000  00 

Unclaimed  Wages — Government  Agencies 17,269  75 

United  Kingdom  Prisoners  of  War  Trust  Account 674  47 

British  Admiralty — Pensions  deductions 7, 368  98 

Royal  Canadian  Naval  College  Trust  Fund 4,867  92 

McKee  Trophy  Fund 1 ,  015  00 

Less — Amount  invested  and  held  in  bonds —1,000  00 

R.A.F.  Discharge  Benefits 1,223  75 

Department  of  National  Health  and  Welfare — 

National  Physical  Fitness  Fund 205, 946  39 

Department  of  National  Revenue — Customs  and  Excise — 

Guarantee  deposits 15, 000  00 

Privy  Council  Office — 

National  Capital  Fund 1,750,000  00 

Department  of  Public  Works — 

Burrard  Dry  Dock  Pontoons — Replacement  Fund 82,847  38 

Contractors'  Securities — Held  for  creditors 17,479  65 

Fraser  River  Bridge — Maintenance 337, 810  92 

Guarantee  deposits 13, 161  81 

National  Gallery  of  Canada — Special 18, 147  00 

Less — Amount  invested  and  held  in  bonds —  1 ,  000  00 

Department  of  Reconstruction  and  Supply — 

Government' of  India — Supplies 

Government  of  the  United  States  of  America — War  Supplies, 

Limited 

National  Film  Board— Prepayment  on  film  activities 18,029  85 

Royal  Canadian  Mounted  Police — 

Benefit  Fund 87, 506  52 

Less— Amount  invested  and  held  in  bonds —40, 900  00 

Secretary  of  State — 

Internment  Operations  Fund 22, 251  48 

Prisoners  of  War — Funds 5, 981  28 

Department  of  Trade  and  Commerce — 

Board  of  Grain  Commissioners — Grain  overages 17, 548  19 

Unclaimed  Wages — Government  Agencies 76,434  52 

Government  of  Turkey— Supplies 109  29 

Government  of  the  United  Kingdom— Supplies 169,281  95 

National  Research  Council — 

Atomic  Energy  Project 43,338  75 

Royalties  and  Patent  Rights 196, 166  62 

Less— Amount  invested  and  held  in  bonds — 168,000  00 

Special  Fund 430, 689  53 

Sir  Frederick  Banting  Fund 952, 380  04 

Trust  Fund 221,936  60 

Unclaimed  Wages — Government  Agencies — Atomic  Energy 

Project 619  09 

Norwegian  Shipping  and  Trade  Mission 

Space  rental  deposits— Canadian  International  Trade  Fair 206,975  47 

Technical  Workers 5, 600  00 

UNRRA— Special  Funds 

Department  of  Transport — 

Canadian  Broadcasting  Corporation  Funds 52, 642  65 

Guarantee  deposits 34, 309  93 

Intercolonial  and  P.E.I.  Railway-Employees'  I*rovident  fWd  7,586  89 
National  Harbours  Board — 

Special  .\ccount  No.  1 1,364,005  37 

Special  Account  No.  2 430,472  40 

Special  Account  No.  3 440, 093  67 

Unclaimed  moneys  due  Canadian  Seamen 6, 922  85 

Less — Amount  invested  and  held  in  bonds — 10000 

Unclaimed  Wages — Government  Agencies 4, 856  39 

Webster  Trophy— Special  Fund 246  50 

Less — Amount  invested  and  held  in  bonds —200  00 

Departinent  of  Veterans  Affairs — 
Canadian  Pension  Commission — 

Florence  Martineau  (R.C.A.F.)  Fund 3,935  00 

Regimental  Fund,  230th  Forestry  Battalion 1 ,  150  49 

W.  A.  Black  Benefit  Fund 992  73 

War  Special  Assistance  Fund 18, 664  27 

Army  Benevolent  Fund 9,213,546  69 

Less— Amount  invested  and  held  in  bonds —313, 300  00 

Army  Veterans  Benevolent  Fund 54,481  43 

Canadian  Canteen  Fund— World  War  1 3, 395  75 


n 


1948 


Net  Increase 

or  Decrease 

during  1948-49 


cts. 


cts. 


83.734  81 

98,694  35 

136,440  86 

113,200  00 

86  80 

-65,428  12 

-903  86 

+371  892  00 

-86  80 

+12,213  85 

500,000  00 

17,269  75 

98,794  75 

11  02 

3,325  11 

1,043  88 

-1.000  00 

6,278  74 

-98,120  28 

+7,357  96 

+1.542  81 

-28  88 

-5,054  99 

189,611  30 

+16,335  09 

+15,000  00 

+1,750,000  00 

78,087  46 

495  18 

282,990  09 

5,735  29 

13,153  75 

-1,000  00 

+4,759  92 

+  16,984  47 

+54,820  83 

+7,426  52 

+4,993  25 

4,303  46 

-4,303  46 

10,484,382  05 
19,191  40 

-10,484,382  05 
-1.161  55 

97,187  11 
-40,900  00 

-9,680  59 

22,251  48 
5,981  28 

17,532  05 

76,459  34 

109  29 

182,201  81 

+16  14 
-24  82 

-12,919  86 

169,827  26 
292,314  15 
-258,000  00 
197,120  00 
956,429  31 
206,454  66 

-126,488  51 
-96,147  53 
+90,000  00 

+233,569  53 

-4,049  27 

+15,481  94 

+519  09 

13,479  29 

-13.479  29 
+206,975  47 

5,100  00 
1,317,380  34 

+500  00 
-1,317,380  34 

45,595  86 

26,967  46 

4,274  37 

+7,046  79 
+7,342  47 
+3,312  52 

1,507,130  10 

303,051  68 

271,099  96 

9,591  12 

-iOO  00 

4.856  39 

246  00 

-200  00 

-143,124  73 

+  127,420  72 

+  168,993  71 

-2,668  27 

+0  50 

3,935  00 

1,150  49 

3,932  85 

18,573  72 

8,745,867  18 

-12,000  00 

34,680  83 

5,410  34 

-2,940  12 

+90  55 

+467,679  51 

-301,300  00 

+  19,800  60 

-2,014  59 

24 


PUBLIC  ACCOUNTS:  PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1949 


1948 


Schedule  N— Concluded 
Deposit  and  Trust  Accounts,  Miscellaneous — Concluded 
Department  of  Veterans  Affairs — Concluded 

Detention  Allowances  Fund — Canadian  Seamen 

Estates  Fund 

Pensions  Administration  Trust  Fund 

Veterans  Deferred  Insurance  Premiums 

War  Service  Gratuity  Fund 

War  Service  Grants  Act,  1944 — Deferred  Payments 


cts. 


13,820  96 

56,999  25 

2,172,142  75 

1,514,142  81 

95,451  27 

118,095  08 

51,116,553  67 


Schedule  O 

Insurance,  Pension  and  Guaranty  Accounts — 
Insurance  and  Guaranty  Funds — 
Department  of  Finance — 

Insurance  Fund— Civil  Service 22,466,603  17 

Government  Officers'  Guarantee  Fund 564,430  51 

War  Damage  Insurance  Special  Account — General 94, 224  12 

Department  of  Labour — 

Unemployment  Insurance  Fund 539,585,855  01 

Less — Investment  in  bonds  and  accrued  interest  (Depart- 
ment of  Labour.  Part  II) -522, 149, 271  37 

Department  of  Veterans  Affairs — 

Insurance  Fund— Returned  Soldiers 24, 986, 391  91 

Veterans  Insurance  Account 4, 156, 238  49 

Veterans  Land  Act  Fire  Insurance  Fund 191 ,  749  43 


Schedule  P 

Insurance,  Pension  and  Guaranty  Accounts — 
Pension  and  Retirement  Funds — 
Department  of  Agriculture — 

Retirement  Fund 

Department  of  Finance — 

Superannu'ition  Account 

Retirement  Fund. . '. 

Retirement  Fund^^Central  Pay  Office 

Retirement  Fund — Canadian  Farm  Loan  Board 

Department  of  Fisheries — 

Retirement  Fund '.'. .'  1  '.'1 

Library  of  Parliament —  c 

Retirement  Fund .'...';... '. 

Department  of  Mines  and  Resources — 

Retirement  Fund — Lands  and  Development  Services 

Retirement  Fund — Mines,  Forests  and  Scientific  Services.. . 
^'     Department  of  National  Defence — 

Permanent  Services  Pension  Account 

Retirement  Fund 

Post  Office  Department — 

Retirement  Fund 

Department  of  Public  Printing  and  Stationery — 

Retirement  Fund 

Department  of  Public  Works — 

Retirement  Fund 

Royal  Canadian  Mounted  Police — 

Dependents'  Pension  Fund 

Retirement  Fund 

Senate —  ,_    , 

Retirement  Fund ''. ,' .'.  '..'..•"• 

Department  of  Trade  and  Commerce-^ 

Retirement  Fund 

Retirement     Fund — National     Research    Council — Atomic 

Energy  Project 

Department  of  Transport — 

Retirement  Fund 

Pilots'  Pension  Funds — 

Halifax 

Less — Amount  invested  and  held  in  bonds   (Appendix 

No.  5) 

Sydney 

Less — Amount  invested  and  held  in  bonds  (Appendix 

No.  6) 

Saint  John 

Less — Amount  invested  and  held  in  bonds  (Appendix 

No.  7) 

Montreal 

Less — Amount  invested  and  held  in  bonds  (Appendix 

No.  8) 

British  Columbia 

Le.ss — Amount  invested  and  held  in  boijids  (Appendix 

No.  9) 

National  Harbours  Board — Pension  Fund 


),  895, 221  27 


94,940 

15,4.33 

2,343 

2 

1 


28,794, 
947, 

2, 

7, 

2, 

833, 

15, 

25, 

10, 

163, 

-160, 
147, 

-142, 
118, 

-101, 
346, 

-241, 
216, 

-143, 
2,799, 


500  00 
339  25 


000  00 
511  03 


500  00 
375  89 


000  00 
589  06 


000  00 
240  00 


cts. 


17,186  13 

58,487  92 

1,814,499  83 

1,349,182  32 

97,360  31 

171,945  19 

60,878,216  25 


21,230,993  34 

522,545  69 

96,329  04 

455,839,748  66 

-446,187,352  67 

24,589,283  05 

2,355,705  45 

170,827  93 

58,618,080  49 


947  4a    

744  67  90,365,713  85 

861  69  14,719,076  64 

282  46     

023  95     

226  15     

722  63     

974  80     

486  13     

056  24  14,487,083  31 

763  12     

847  01     

040  39     

640  17 

827  93  651,639  62 

27  38     

544  52     

719  51     

125  81 

368  82     

523  16  157,285  63 


-156,500  00 
143,192  62 

-143,000  00 
114,231  91 

-103,000  00 
323,735  11 

-268,000  00 
200,040  78 

-145,000  00 
2,249,087  79 


Net  Increase 
or  Decrease 
during  1948-49 
S  cts. 


-3,365  17 

-1,488  67 

+357,642  92 

+  164,960  49 

-1,909  04 

-53,850  11 

-9,761,662  58 


+1,234,609  83 

+41,884  82 

-2,104  92 

+83,746,106  35 

-75,961,918  70 

+397, 108  86 

+1,800,533  04 

+20,921  50 

+11,277,140  78 


+7,947  43 

+4,575,030  82 

+714,785  05 

+2,343,282  46 

+2,023  95 

+  1,226  15 

+6,722  63 

+2,974  80 
+486  13 

+  14,306,972  93 
+947,763  12 

+2,847  01 

+7,040  39 

+2,640  17 

+  182,188  31 
+27  38 

+  15,544  52 

+719  51 

+25,125  81 

+10,368  82 

+6,237  53 

-4,000  00 
+4,146  63 

+1,000  00 
+4,279  12 

+1.600  00 
+22,640  78 

+27,000  00 
+  16,548  28 

+2,000  00 
+650, 152  21 


146.382,809  20 


122,595,587  26         +23,787,221  94 


PUBLIC  ACCOUNTS:  PART  t 


SCHEDULES  TO  BALANCE  SHEET— Continued 

1949  1948 


Schedule  Q 

Deferred  Credits — 
Department  of  Finance — 

German  Reparations  Credits — Spain 

Interest  Special  Account — Interest  accrued — 

Canada  Savings  Bonds,  1947 

Canada  Savings  Bonds,  1948 

Military  Relief  Credits — Denmark 

Department  of  Mines  and  Resources — 

Distressed  Canadian  Nationals  outside  of  Canada 

Department  of  National  Revenue — Suspense 

Royal  Canadian  Mounted  Police — 

Provincial  Pensions  Fund 

General — 
Income  Tax  Deductions  Suspense — 

Central  Pay  Office — Sundry  Departments 

Unemployment  Insurance  Deductions  Suspense — 

Central  Pay  Office — Sundry  Departments 

Instalment  Purchases  of  Bonds — 
Public  Service — 

Ninth  Victory  Loan,  1945 

Canada  Savings  Bonds,  1946 

Canada  Savings  Bonds,  1947 

Canada  Savings  Bonds,  1948 

Pay-list  deductions  for  income  tax,  purchase  of  bonds,  etc. — 

Agriculture 

Labour 

Mines  and  Resources 

National  Defence 

Post  Office 

!  Public  Printing  and  Stationery 


cts. 


282,003  42 


118,193  41 
200,044  80 

24,643  91 
33,735  31 

87,450  08 


66,524  67 
2,392  28 

1,580,801  30 


84,249  63 
1,453,721  75 

23,096  28 

'" '393,779  ie 


4,350,636  00 


Schedule  R 

Sundry  Suspense  Accounts — 
Agriculture — 

Unclaimed  cheques 

Suspense  Account 

UNRRA 

Civil  Service  Commission — 

Unclaimed  cheques 

External  Affairs — 

J       Suspense  Account 

Unclaimed  cheques 

Finance — 

Canadian  Wheat  Board 

Cash  Suspense — Unallocated  Funds 

Ernest  Davis  Estate 

German  Reparations 

George  Mayo  Estate  (War  Donation) 

George  H.  Keeler  Estate 

Government   of   the    United    Kingdomi    General    Settlement 

Account 

Matured  bonds  and  interest  unclaimed 

Victory  Loans,  1917-18-19 — at  credit  of  subscribers  in  arrears. . . 

Victory  Loans,  1917-18-19 — Canvassers  Account 

Loan  subscriptions  at  credit  of  subscribers  in  arrears — 

Victory  Loan,  1941 --.,.,,., 

2nd  Victory  Loan,  1942 ,.  ..;.',  J 

3rd  Victory  Loan,  1942 

4th  Victory  Loan,  1943 

5th  Victory  Loan,  1943 

6th  Victory  Loan,  1944 

7th  Victory  Loan,  1944 

8th  Victory  Loan,  1945 

9th  Victory  Loan,  1945 

Canada  Savings  Bonds,  1946 

Canada  Savings  Bonds,  1947 

Unclaimed    Award — Exchequer    Court    of    Canada,    British 

Columbia  Admiralty  District 

Unclaimed  cheques 

Unclaimed  Governmient  drafts 

Unclaimed  War  Damage  Insurance  refunds 

Unclaimed  War  Savings  Certificates  and  Stamps 

Unredeemable  coupons 

War  Savings  Certificates  Instalments 

Wartime  Prices  and  Trade  Board 

Fisheries — 

Suspense  Account 

Unclaimed  cheques 

Unclaimed  Government  drtdts 


16,395  42 
525  71 


7  00 


Net  Increase 

or  Decrease 

during  1948-49 


cts. 


153,092  23 


77,836  48 
25,761  51 

81,874  37 


135,784  76 
1,945  34 


1,748,820  52 

129, 133  37 

1,353,851  23 


10,651  31 

493  93 

209  78 

260,276  13 

3  50 

20  93 


3,979,755  39 


cts. 


-F282,003  42 

-153,092  23 
-t-118,193  41 
-f  200, 044  80 

-53,192  57 
-1-7,973  80 

-f5,575  71 


-69,260  09 

+446  94 


-168,019  22 

-129,133  37 

-1,269,601  60 

-1-1,453,721  75 

+12,444  97 

'•-''       -493  93 

-209  78 

+  133,503  03 

-3  50 

-20  93 

+370,880  61 


10,883  38  +5,512  04 

315  97         •'"•"      +209  74 

42,342  12  ***";'  ''""-42,342  12 

7  00 


12,332  44 

22,186  89 

-9,854  45 

166  03 

69  03 

+97  00 

6,324,789  99 

6,324,789  99 

64,391  16 

4,281  10 

+60,110  06 

6,383  31 

6,268  81 

+114  50 

561,164  04 

130,078  12 

+431,085  92 

14,010  14 

13,750  00 

+260  14 

655  14 

665  14 

737,201  60 

-737,201  60 

73,203  80 

73,952  30 

-748  50 

207,330  45 

207,347  70 

-17  25 

1,620  83 

1,620  83 

4,423  90 

4,285  89 

+  138  01 

11,934  82 

12,394  82 

-460  00 

8,121  18 

10.589  06 

-2,467  88 

8,813  09 

12,927  82 

-4,114  73 

6,878  48 

9,752  55 

-2,874  07 

6,033  60 

8,767  87 

-2,734  27 

8,926  87 

16,544  82 

-7,617  95 

9,162  14 

35,617  12 

-26,454  98 

4,695  52 

4,706  46 

-10  94 

1,514  79 

229  03 

+  1,285  76 

334  50 

2  50 

+332  00 

1,831  17 

1,831  17 

45,171  01 

45,088  18 

+82  83 

1,233  77 

1,233  77 

5,262  34 

4,855  77 

+406  57 

220,501  27 

209,736  57 

+  10,764  70 

5,288  04 

816  10 

+4,471  94 

1,881  15 

1,320  75 

+560  40 

873  54 

1,194  44 

-320  90 

12,347  44     .. 

+12,347  44 

2,826  40 

2.744  55 

+81  85 

35  00 

35  00 

PUBLIC  ACCOUNTS:  PART  I 
SCHEDULES  TO  BALANCE  SHEET— Continued 


1949 


Schedule  R^Concluded 


cts. 


Sundry  Suspense  Accounts — Concluded 

House  of  Commons — 

Unclaimed  cheques 34  92 

Justice — 

Unclaimed  cheques 150  00 

Labour — 

Suspense  Account  (Department) 1, 699  54 

Suspense  Account  (Unemployment  Insurance  Commission) 471  46 

Unclaimed  cheques 32, 712  58 

Unclaimed  Government  drafts 14  70 

Mines  and  Resources— ^ 

Emergency  Gold  Mining  Assistance — holdbacks 1,712,047  37 

Immigration  Guarantee  and  Special  Funds 540,454  22 

Mines,  Forests  and  Scientific  Services  Suspense  Account 1,322  84 

Surveys  and  Engineering  (now  Lands  and  Development  Ser- 
vices) Suspense  Account 3,310  75 

Unclaimed  cheques 1 ,  023  58 

National  Defence — 

Deferred  Pay — Permanent  Services 356, 677  11 

Relief  allowances 7,907  90 

Suspense  Account 333, 551  11 

Inspection  Board  of  Canada 

Unclaimed  cheques 158,391  20 

Unclaimed  Government  drafts 4, 021  48 

Loan  subscriptions  at  credit  of  subscribers  in  arrears 1, 699  62 

Naval  Service  Headquarters  Canteen 2, 095  98 

National  Revenue — 

Income  Tax  Appeals — Fees 315  00 

Income  Tax  Appeals — Security  deposits 48, 000  00 

Provincial  Corporation  Income  Tax  collections 42,497,330  66 

Unclaimed  cheques — Taxation 1,124,937  55 

Customs  and  Excise 255  75 

National  Health  and  Welfare — 

Unclaimed  cheques 1, 356  96 

Post  Office- 
Unclaimed  cheques 1 ,  128  17 

Privy  Council — 

Unclaimed  cheques — Federal  District  Commission 68  60 

Public  Printing  and  Stationery — 

Unclaimed  cheques 25  50 

Public  Works — 

Suspense  Account 7, 200  00 

Unclaimed  cheques 8, 504  93 

Royal  Canadian  Mounted  Police — 

Unclaimed  cheques 212  38 

Reconstruction  and  Supply — 

Unclaimed  cheques — National  Film  Board 8  08 

Secretary  of  State — 

Unclaimed  cheques 136  55 

Trade  and  Commerce — 

Loan  subscriptions  at  credit  of  subscribers  in  arrears 754  48 

Suspense  Account 519, 673  61 

Unclaimed  cheques — Department 2, 100  07 

Atomic  Energy  Project 16  96 

Transport — 

Canadian  Government  Merchant  Marine — War  Operations 2,584,236  73 

Radio  Message  Tolls 29,837  40 

Telegraph  and  Telephone  Message  Tolls 16, 104  35 

Suspense  Account 17, 842  50 

Unclaimed  cheques 59,086  36 

Veterans  Affairs — 

Soldier  Settlement  and  Veterans  Land  Act  Suspense 1,888, 668  72 

Unclaimed  cheques 1, 180  87 

59,617,634  02 


1948 


cts. 


34  02 
150  00 

125  00 

785  29 

32,707  84 

14  70 


592,882  99 


4,278  55 
829  28 

206,554  41 

•   7,907  90 

707,358  26 

1,981  95 

169,652  33 

3,615  99 

1,692  78 

4,623  15 


43,200  50 

13,728,519  90 

795,446  94 


1,356  96 

383  60 

68  60 

25  50 


8,223  37 

37  38 

8  08 

127  55 

720  88 

2,257,429  85 

2,097  07 


2,499,366  13 
23,864  35 

7177255 

58,801  32 

2,308,473  56 
974  75 

31,432,608  40 


Net  Increase 

or  Decrease 

during  1948-49 


cts 


+1,574  54 
-313  83 

+4  74 


+1,712,047  37 

-52,428  77 

+1,322  84 

-967  80 
+194  30 

+150,122  70 

-373,807  15 

-1,981  95 

-11,261  13 

+405  49 

+6  84 

-2,527  17 

+315  00 

+4,799  50 

+28,768,810  76 

+329,490  61 

+255  75 


+744  57 


+7,200  00 
+281  56 

+175  00 


+9  00 

+33  60 

-1,737,756  24 

+3  00 

+  16  96 

+84,870  60 

+5,973  05 

+  16,104  35 

+10,069  95 

+  195  04 

-419,804  84 
+206  12 

+28,185.025  62 


PUBLIC  ACCOUNTS:  PART  I 


27 


SCHEDULES  TO  BALANCE  SHEET— Concluded 


1949 


1948 


Schedule  S 
Province  Debt  Accounts — 
Finance — 

British  Columbia 

Manitoba 

New  Brunswick 

Nova  Scotia 

Ontario 

Prince  Edward  Island 

Quebec 

Less — Province  of  Nova  Scotia  Suspense  Account 

Province  of  Prince  Edward  Island  Land  Account. 
Province  of  Quebec  Debt  Account 


cts. 


cts. 


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 


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  2,296,151  87 

Schedule  T 

Funded  Debt  Unmatured — 

:  Payable  in  Canada —  ; 

Debenture  Stock,  4  per  cent  School  Lands —    j 

Province  of  Manitoba 5,919,862  65  5,919,862  65 

Province  of  Saskatchewan 17,809,039  00  17,809,039  00 

Province  of  Alberta 9,564,569  20  9,564,569  20 

Refunding  Loan,  1937-51,  3i  per  cent 60,000,000  00 

Conversion  Loan,  1931-58,  4^  per  cent 276, 687, 600  00 

Conversion  Loan,  1931-59,  4^  per  cent 289,693,300  00  289,693,300  00 

Loan  of  1935-55,  3  per  cent,  dated  June  1st 40,000,000  00  40,000,000  00 

Loan  of  1935-55,  3  per  cent,  dated  Nov.  15th 55, 000, 000  00  55, 000, 000  00 

Loan  of  1936-66,  3^  per  cent 54,703,000  00  54,703,000  00 

Loan  of  1938-39-58,  3  per  cent 88,200,000  00  88,200,000  00 

Loan  of  1946-50,  U  per  cent 400,000,000  00  400,000,000  00 

Loan  of  1948-50,  li  per  cent 325,000,000  00  325,000,000  00 

Loan  of  1948-51,  If  per  cent.. 500,000,000  00     

Perpetual  Issue,  1936,  3  per  cent 55,000,000  00  55,000,000  00 

•     First  War  Loan,  1940-48-52,  3i  per  cent -150,741,850  00  200,737,650  00 

Second  War  Loan,  1940-52,  3  per  cent 324, 945, 700  00  324, 945, 700  00 

Victory  Loan,  1941-51,  3  per  cent 649,969,592  50  649,969,592  50 

Second  Victory  Loan,  1942-54,  3  per  cent 676,355,489  00  676,355,489  00 

Third  Victory  Loan,  1942^6,  3  per  cent 855, 607, 410  50  855, 607, 410  50 

Fourth  Victory  Loan,  1943-57,  3  per  cent 1,111,261,650  00  1,111,261,650  00 

Fifth  Victory  Loan,  1943-59,  3  per  cent 1, 197, 324, 750  00  1 ,  197, 324, 750  00 

Sixth  Victory  Loan,  1944-60,  3  per  cent 1, 165,300,350  00  1, 165,300,350  00 

-       Seventh  Victory  Loan,  1944-48,  If  per  cent 344,267,000  00 

Seventh  Victory  Loan,  1944-62,  3  per  cent 1,315,639,200  00  1,315,639,200  00 

Eighth  Victory  Loan,  1945-49,  U  per  cent 267,800,000  00  267,800,000  00 

Eighth  Victory  Loan,  1945-63,  3  per  cent 1,295,819,350  00  1,295,819,350  00 

Ninth  Victory  Loan,  1945-50,  U  per  cent 335,690,00000  335,690,00000 

Ninth  Victory  Loan,  1945-66,  3  per  cent 1,691,796,700  00  1,691,796,700  00 

Canada  Savings  Bonds,  1946-56,  21  per  cent 327,356,650  00  391,015,850  00 

..    Canada  Savings  Bonds,  1947-57,  2i  per  cent •. . .         187,652,800  00  263,530,150  00 

Canada  Savings  Bonds,  1948-58,  2|  per  cent 235,258,360  26 ;. 

Six  Months  Treasury  Notes  due  Sept.  1,  1948,  |  per  cent 550, 000, 000  00 

Six  Months  Treasury  Notes  due  Sept.  1,  1949,  |  per  cent 550, 000, 000  00     

Six  Months  Treasury  Notes  due  May  1,  1948  and  May  1,  1949, 

I  per  cent 200,000,000  00  200,000,000  00 

Treasury  Bills,  various  discount  rates 450, 000, 000  00  450, 000, 000  00 

Deposit  Certificates  due  Sept.  3,  1948,  |  per  cent 100,000,000  00 

Deposit  Certificates  due  Sept.  2,  1949,  f  per  cent 100,000,000  00     

Non-interest  Bearing  Certificates 271,654  04  303,215  04 

War  Savings  Certificates,  1940 177, 682, 631  66  225,867,493  94 

15,107,363,908  81  15,290,808,92183 

Refundable  portion  of  personal  income  tax  (estimated) 224, 787, 025  81 

Refundable  portion  of  excess  profits  tax  (estimated) 170, 416, 412  68  234, 461 ,  874  16 

15,277,780,321  49  15,750,057,821  80 
Payable  in  London — 

Loan  of  1950-55,  3J  per  cent 3,833,893  18  3,854,446  18 

Loan  of  1953-58,  4  per  cent 2,574,936  32  2,613,504  07 

Loan  of  1958-63,  3i  per  cent 2,847,428  94  2,856,821  33 

9,256,258  44  9,324,771  58 
Payable  in  New  York — 

Loan  of  1930-60,  4  per  cent 100,000,000  00  100,000,000  00 

Loan  of  1936-61,  3i  per  cent 48,000,000  00  48,000,000  00 

Export^Import  Bank  Loan,  2§  per  cent 50,000,000  00 

Loan  of  1948-63,  3  per  cent 150, 000,000  00     

298,000,000  00  198,000,000  00 


Net  Increase 
or  Decrease 
during  1948-49 
$  cts. 


'.*:   -I 


.i".;.VI 


-60,000,000  00 
-276,687,600  00 


H-500,000,000  00 
-49,995,800  00 


''jt'; 

344,267,000  00 


15.585,036.579  93   15,957,382.593  38 


-63, 659^,200  00 

-75,877,350  00 

+235,258,360  26 

-550,000,000  00 

-F550,000,000  00 


-100,000,000  00 

-1-100,000,000  00 

-31,561  00 

-48,184,862  28 

-183,445,013  02 

-224,787,025  81 

-64,045,461  48 

-472,277,500  31 

-20,553  00 

-38,567  75 

-9,392  39 

-68,513  14 


-50,000,000  00 
-M50,000,000  00 

-i-100,000,000  00 

-372,346.013  45 


28 


PUBLIC  ACCOUNTS:  PART  I 


Fiscal  Year 

ended 

March  31 


Ordinary 
Expendi- 
tures 


Capital 

Expenditures 

Gross 


War 
Demobilization 
and  Reconver- 
tion  Exi>endi- 

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. 
1945. 
1946. 
1947. 
1948. 
1949. 


S  ots. 
363.237,477  85 
386,584,863  05 
372,101,317  66 
354,643,200  93 
351,771,160  55 
359,700,908  67 
372,539,149  07 
387,112,072  34 
414,891.410  41 
413,032,202  44 
398.323,205  55 
390,629,350  02 
444,777.695  70 
561,251,063  00 
630.380,759  90 
767,375,932  89 
1,061,902,118  50 
1,236,234,650  13 
1,380,002.023  42 
1,573,449,933  83 


$    cts. 

25,726.719  67 

28.710,691  69 

17.165,942  74 

9.048,929  01 

6.580,084  68 

7,107.416  50 

6,544.153  61 

3,491,543  84 

4,430,151  97 

5,424,276  45 

7,030,038  34 

3,357,809  85 

3,430,446  59 

3,275,685  04 

2,621,978  38 

3,163,752  02 

4,508,240  15 

11.200,247  02 

15,655,975  10 

18,473.566  19 


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 

4,418,446,315  21 

4,002,949,197  25 

1.314,798,107  16 

634.421.025  59 

425.573.782  37 


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 

3,868,682  40 

4.422.678  18 

4.431.870  70 

6.533.376  94 

21,188,329  28 


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 
3.637.103  99 
12,935.723  47 
27,494,512  85 
56,607,369  18 
13,625,176  90 


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, 

7,505, 
17,358, 
31.926, 
63.140. 
34.813, 


655  07 
943  91 
406  84 
311  60 
855  74 
284  64 
701  77 
364  08 
406  89 
951  03 
098  53 
772  56 
878  3» 
307  03 
786  3» 
401  66 
183  55 
746  12 
506  la 


Note. — The  above  table  is  based  on  the  classification  of  accounts  adopted  in  the  fiscal  year  1935-36.    Total  disburse- 
ments include  non-active  loans  and  write-down  of  assets,  in  addition  to  all  other  expenditures. 


PUBLIC  ACCOUNTS:  PART  I 


Government  Owned  Enterprises 


Loeses 

charged  to 

Consolidated 

Deficit 

Account 


Loans 

and 

Advances 

Non-active 


Write- 
down 

of 
Assets 


Total 


Other  Charges 


To 

Consolidated 

Deficit 

Account 


To 

Non-active 
Accounts 


Total 
Disburse- 
ments 


%  0t8. 

4,308,357  01 

6,712,238  79 

6,631,856  00 

62,139,412  73 

58,955,388  41 

48,407,900  70 

48,817,489  65 

43,553,112  38 

42,745,790  64 

55,658,305  71 

41,044,004  16 

17,465,731  28 

456,166  13 

591,095  36 

727,853  52 

832,290  70 

773,659  51 

9.964,136  29 

18,323,890  87 

37.923,604  89 


$ 

8,244, 

5,487, 

3,112, 

3,514, 

2,095, 

1,728, 

2,122, 

665, 

2,087, 

3,285, 

1,035, 

715, 

758, 

657, 

579, 

525, 

559, 

717, 

371. 

1,739. 


cts. 
950  10 
941  51 
285  53 
811  20 
772  66 
900  46 
911  91 
413  80 
597  56 
188  45 
145  19 
947  41 
089  44 
625  77 
107  69 
767  33 
757  55 
726  63 
355  90 
200  98 


cts. 


62,938,239  41 


I 

12,563, 

12,200, 

9,744, 

128.592, 

61.051, 

50, 136, 

50,940, 

44,218, 

44,833, 

58,943, 

42,079, 

18,181, 

1,214, 

1.248, 

1,306, 

1,358, 

1,333, 

10.681. 

18.695, 

39,662, 


cts. 
307  11 
180  30 
141  53 
463  34 
161  07 
801  16 
401  46 
626  18 
388  20 
494  16 
149  35 
678  69 
256  57 
621  13 
961  21 
058  03 
417  06 
862  92 
246  77 
805  87 


S 

,731, 
,640, 
626, 
105, 
.857, 
490, 
514, 
692, 
579, 
767, 
320, 
878, 
878. 
676, 
586, 
362, 
546, 
386. 
711, 
918. 


cts 
536  58 
997  60 
970  70 

717  21 
086  77 
190  72 
666  78 
473  49 
242  28 

718  21 
028  24 
632  20 
131  46 
118  48 
824  36 
026  86 
089  74 
301  60 
436  89 
739  79 


S    cts. 

17,342  38 

26  00 


1,447,222  71 

1,000,100  00 

11.408  45 


18,487.114  63 
139,660  88 


2,637,398  15 
12,639,551  09 

4.115,600  91 
36,135,861  28 
37,837,580  64 
22,400,062  60 
22,631.041  47 


S 

405,266, 

441,568, 

448,742, 

532,369, 

458,157, 

478, 106, 

632,585, 

532,005, 

534,408, 

553,063, 

680,793, 

1,219,601, 

1,885,066, 

4.387,124, 

5,322,253, 

6,246,611, 

5.136.228, 

2,634,227, 

2,196,626. 

2.175.892. 


cts. 
382  59 
412  71 
316  44 
940  04 
904  67 
581  24 
564  56 
432  25 
117  83 
098  15 
792  30 
446  44 
066  21 
117  59 

505  27 
924  00 

506  82 
412  38 
453  89 
334  23 


30 


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 


Difference 
between 

Total 

Revenues 

and  Total 

Disbursements 


1930 
1931 
1932 
I«33 
1934 
1935 
1936 
1937 
1938 
1939 
1940 
1941 
1942 
1943 
1944 
1945 
1946 
1947 
1948 
1949 


S 

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, 

2,300,097, 

2,363,161, 

2,588,530, 

2,629,845, 

2,.649,.089, 


cts, 
124  43 
304  40 
616  16 
228  60 
564  14 
911  01 
206  45 
955  05 
581  44 
706  40 
092  14 
928  35 
202  71 
758  83 
423  99 
373  42 
853  91 
894  64 
984  75 
827  16 


S 

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, 

385,905, 

649,602, 

416,758, 

229,621, 

119,854, 


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 
220  85 
044  97 
276  39 
5Q2  75 
831  47 


$    cts. 

3,165,575  66 

488,373  58 

186,154  50 

600,774  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 

728,195  16 

375,643  41 

:  109,776  57 

219,272  25 

2,325,438  70 


$    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 

604,009  77 

45,532  09 

2,477.365  52 

12,059,350  10 

124,977  43 


S 

453,007, 

367,720, 

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, 

2,687,334, 

3,013,185, 

3,007,876 

2,871,746 

2,771,395 


cts. 
128  98 
434  87 
080  71 
286  16 
590  11 
763  64 
996  75 
747  39 
749  46 
353  92 
459  44 
645  22 
342  97 
177  29 
713  40 
799  20 
074  38 
,313  12 
109  85 
,074  76 


+  47,740, 

83,847, 

114,234. 

220.634. 

133,497. 

116,132, 

i  159,989, 

77,851, 

17,715, 

50,891, 

118,700, 

377,431, 

396,529, 

2,137,627, 

2,557,235, 

2,558,277, 

2,123,043, 

4-373,648, 

■J-676,119, 

+595,502, 


cts. 
746  39 
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 
124  80 
431  44 
900  74 
.655  96 
740  53 


Kt  «l.t  ,r>iu,uO   V 


I  ' 


i,   •■■*e.,»vv>,  . 


.j-  'W  i'4>»  ,*Ji/»  ,  i    'i  tfi  ^J>. 


PUBLIC  ACCOUNTS:  PART  I 


II 


•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 

1943 

1944 

1945 

1946 

1947 

1948... 
1949 


12 
15 
18 
17, 
17, 
16, 


S 

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, 
644.391, 
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, 
712,181, 
959,846, 
698,195, 
197,348, 
950,403, 


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 

527  26 

183  14 

740  07 

981  17 

795  39 

s 

17,317 

21,139 

36,502 

37,783 

37,786 

40,213 

29,894 

32,838 

35,655 

36.653 

41,440 

34,595 

36,493 

42, 182 

44.465 

61,703. 

43,692. 

60,320. 

68,295, 

60,005, 

45,872, 

49,982, 

50, 192, 

48,679, 

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. 

164.605. 

134,394, 

134,899, 

168,419, 

168,930, 

208.394, 

251.097, 

321.831. 

602,816, 

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, 

4,413,819, 

5,538,440, 

4,650,439, 

4,825,712. 

5,174,269, 


cts 
,410  36 
,531  46 
,679  19 
,964  31 
,165  11 
,107  32 
,970  55 
,586  91 
,023  60 
, 173  78 
,526  94 
,199  06 
,683  86 
,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 
,686  32 
,456  94 
,173  03 
,428  83 
,386  97 
,109  50 
,793  67 
,413  20 
702  64 
966  13 
298  41 
147  86 
499  66 
435  39 
131  06 
929  56 
618  72 
731  16 
631  40 
969,89 

836  39 
692  33 
963  12 
133  35 

336  23 
367  91 
195  40 

837  35 
085  13 
347  29 
010  00 
268  22 
452  26 
761  81 
390  41 

838  68 
956  82 
410  82 
509  60 
936  82 
044  29 
278  39 
958  46 
688  27 
263  56 
910  93 

337  19 
509  49 
733  93 
191  60 
088  66 
643  41 


S 

75,728 

75,757 

75,859 

78,209 

77,706 

82, 187 

99,848 

108,324 

116,008 

124,661 

133,235 

140, 362 

142.990 

152.451 

165.395 

153,661 

158,466 

182,161 

196,407 

223, 159 

227,314 

234,531 

237,530 

237,533 

237,809, 

241,131, 

241,681. 

246,183. 

253,074. 

258,497. 

261.638, 

263,966, 

266,273. 

265,493, 

268,480, 

271.829. 

261.606, 

260,867, 

266,224, 

267,042 

263.671, 

277,960 

323,930, 

336,268, 

340,042, 

339,919, 

314.301. 

335,996, 

449.376, 

615,156, 

879, 186, 

1,191,884, 

1,574.531, 

2,248,868, 

2,340,878, 

2,422,135. 

2,453,776, 

2,417,783, 

2,417,437, 

2,389,731, 

2,347,834, 

2,296,850, 

2,225,504, 

2,177,763, 

2,261,611, 

2,375,846, 

2,596,480, 

2,729,978, 

2.846.110. 

3,006.100, 

3,083,952, 

3,101,667, 

3,152,559, 

3,271,259, 

3,648,691, 

4,045,221, 

6,182,849, 

8,740,084, 

11,298,362, 

13,421,405, 

13,047,756, 

12,371,636, 

11,776,134, 


cts 
,641  37 
,134  74 
,319  20 
,742  45 
,517  65 
,072  04 
,461  64 
,964  42 
,378  02 
,514  08 
,309  03 
,069  91 
, 187  36 
,588  61 
,780  40 
,650  78 
,714  46 
.850  26 
,692  14 
107  09 
775  44 
,358  16 
041  65 
,211  77 
030  51 
434  44 
039  61 
029  48 
927  09 
432  77 
596  46 
398  91 
446  60 
806  89 
003  69 
089  62 
988  87 
718  60 
166  60 
977  75 
859  96 
859  84 
279  17 
546  33 
062  03 
460  71 
625  68 
850  14 
083  21 

171  02 
297  80 
062  50 
032  44 
623  79 
983  69 
801  73 
868  74 
274  88 
685  69 
099  42 
370  09 
232  92 
705  10 
958  71 
936  55 

172  28 
826  16 
140  62 
958  22 
517  03 
201  89 
570  25 
314  48 
647  34 

448  66 
160  80 
101  10 
892  97 
017  77 

449  21 
548  47 
892  51 
151  98 


$    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 
602  78 
413  60 
136  06 
794  95 
760  88 
117  45 
401  25 
191  79 


4,805, 

23,695, 

14,245, 

26,761, 

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  96 
668  35 
582  72 
683  49 
170  12 
818  74 
403  93 
606  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  16 


14,288,999  88 

45,969,419  33 

12,338,267  16 

3,773,505  70 


21,695, 

113,379. 

165,780, 

264,030, 

312,697, 

382,646, 

674.337, 

92,010, 

81,256, 

31,641, 


224  46 
233  07 
087  81 
126  78 
764  70 
969  94 
591  35 
359  90 
818  04 
067  01 


83, 

114, 

220, 

133, 

116, 

159, 

77, 

17, 

50, 

118, 

377, 

396, 

2,137, 

2,557, 

2,558, 

2,123, 


847,977  84 
234,235  73 
634,653  88 
497,314  46 
132,817  60 
989,558  81 
851,684  86 
715,368  36 
891.744  23 
700,332  86 
431,801  22 
529,712  24 
627,940  30 
235,791  87 
277, 124  80 
043,431  44 


13,740,508,268  53 


$    ct*. 


603,224  80 


1,734,129  62 


779,639  71 


10,222,100  75 
739.270  27 


3,371,117  79 


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 


373,648,900  74 
676,119,656  96 
695,502,740  53 


1,964,374,116  55 


•From  1867  to  1906  the  fiscal  year  ended  June  30,  and  from  1907  on,  ended  March  31. 
39882— A— 5 


^ 


PUBLIC  ACCOUNTS:  PART  I 


CLASSIFIED  TABLE 


Fiscal 
Years 
Ended 
March 
31 


Income 
Tax 


Excess 

Profits 

Tax 


Business 

Profits 

Tax 


Succession 
Duties 


Customs 
Duties 


Excise 
Duties 


Excise 
Taxes 


cts. 


9,349.719  80 

20,263,739  91 

46,381,824  31 

78,684,354  80 

59,711.538  37 

54,204.027  99 

56,248,042  82 

55,571,961  57 

47,386,309  22 

56.571.047  39 

59.422.323  25 

69,020,726  23 

71,048,022  05 

61,254,399  80 

62,066,696  84 

61,399,171  52 

66,808,065  51 

82,709,802  83 

102,365,241  75 

120,365,531  48 

142,026,137  69 

134,448,565  89 

248,143.021  61 

510.243.016  49 

860,188,672  02 

1,036.757,035  25 

977,758,067  73 

932,729,273  35 

939,458.244  45 

1.059.848,356  84 

1,297,999,403  61 


cts. 


cts. 


cts. 


12,506,516  72 

21,271,083  57 

32,970,061  81 

44,145,184  48 

40,841,401  25 

22,815.666  58 

13,031.461  80 

4.752.680  89 

2.704.427  37 

1,173,448  55 

710,102  19 

956,031  44 

455,232  27 

173.300  45 

34.430  33 

3,000  00 

54  47 


23.995.268  63 
135.168.344  91 
434.580.676  78 
428,717,840  27 
341,305.356  79 
426.696.483  22 
442,497,443  41 
227,030,493  93 

44,791.918  00 


6,956,574  19 
13,273,483  43 
15,019,830  85 
17.250,797  83 
21,447,573  40 
23.576.070  73 
30.828.039  88 
25,549,777  04 


S    cts. 

75,941,219  72 
98,649,409  48 
134,043,842  14 
144,172,629  70 
147, 169, 187  98 
168,796,822  94 
163,266,803  95 
105,686,645  10 

118.056.469  40 
121,500,798  49 
108.146.871  51 
127.355.143  50 
141,968  677  64 
156,985.817  65 
187.206,332  47 
179,429,920  46 
131,208.955  15 
104,132,677  35 

70,072,932  05 

66,305,356  09 

76.561.974  99 

74.004.559  77 

83.771.090  52 

93.455,750  12 

78,751,111  06 

104,301,487  36 

130,757,010  70 

142.392,232  57 

118.962.839  45 

167.882.089  30 

115.091,376  28 

128.876.810  73 

237.355.396  95 

293.012.026  56 

222.975.470  54 


21,497, 

22,428, 

24,412, 

27,168, 

30,342, 

42,698, 

37,118, 

36,755, 

35,761. 

38,181. 

38.603. 

42.923. 

48,513, 

57,400, 

63,684, 

65,035, 

57,746, 

48,654, 

37,833, 

35,494, 

43,189, 

44,409, 

45,956. 

52.037. 

51.318. 

61.032. 

88.607. 

110.090. 

138,720. 

142,124, 

161,922, 

186,726, 

196,043, 

196,794. 

204,651, 


cts. 

730  79 
491  58 
348,06 
445  27 
034  26 
082  57 
366  69 

206  56 
996  45 
747  33 
489  23 
549  03 
160  44 
897  46 
953  72 
701  42 
808  13 
862  10 
857  91 
219  85 
654  64 
797  09 
857  39 
332  55 
658  28 
044  01 
558  90 
940  35 
722  89 
330  82 
139  95 
318  12 
816  47 

207  65 
969  24 


I    cts. 

98,056  95 

1,536.837  94 

2.059.583  81 

2.227.389  93 

11,888.508  40 

15.587.706  70 

78.803.099  18 

73,656.488  83 

106,482,718  08 

120,676,375  89 

85.810,717  42 

98.097.105  81 

105,613,160  00 

90,222,931  32 

83,007.282  78 

63.409.143  14 

34,734.661  17 

59.606.391  10 

82.191.575  94 

106.575.574  71 

112.192.069  58 

112,733.048  29 

152.473.422  30 

180.818.767  47 

161.710.571  63 

166,027.944  50 

284,167,031  50 

453,425,105  53 

488,712,425  05 

638,619.292  01 

543,065,271  37 

496,909.960  92 

579.023.600  59 

640.758.269  33 

636,137,687  69 


PUBLIC  ACCOUNTS:  PART  I 


^ 


OF  REVENUES 


Tax  on 
Insurance 
Companies 


Tax  on 

Trust  and  Loan 

Companies 


Bank  Note 

Circulation 

Tax 


Miscellaneous 

Indirect 

Taxes 


Total 

Revenue  from 

Taxes 


Non  Tax 
Revenue 


Total 
Ordinary 
Revenue 


cts. 


459, 

419, 

496, 

546, 

638, 

807, 

749, 

852, 

857, 

867, 

950, 

947, 

999, 

894, 

74, 

74, 

12, 

826, 

741, 

750, 

760, 

774, 

866, 

891, 

925, 

971, 

1,148, 

10,893, 

6.480, 

7,181, 

7,950, 

8,796, 

3,004, 

3,338, 


247  07 

698  83 
540  55 
113  86 
730  76 
667  12 
958  75 
328  12 
586  98 
901  96 
220  85 
829  95 
003  34 
863  98 
415  87 
249  51 
151  60 
149  94 
681  39 
099  57 
843  24 
363  12 
820-42 

538  82 
935  63 
365  82 
207  01 
465  15 
701  65 
560  88 
552  33 

539  23 
080  85 
759  32 


cts. 


324,249  91 
202,415  48 
269,129  08 
323,340  02 
274,216  28 
293,801  94 
283,994  35 
312,391  39 
308,632  10 
315,314  88 
326,713  80 
335,367  65 
345,429  85 
7,640  88 


5  77 


158  71 


cts. 


cts. 


300, 
114, 
115, 
099, 
170, 
257, 
293, 
244, 
236, 
217, 
176, 
174, 
224, 
242, 
408, 
429, 
390, 
327, 
335, 
368, 
280, 
209, 
106, 
013, 
948, 
898, 
786, 
664, 
457, 
350, 
270, 
220, 
187, 
165, 


446  80 
023  30 
757  65 
764  44 
223  45 

533  70 
697  43 
437  14 
957  57 
753  85 

868  95 
664  95 
644  46 
398  99 
419  60 
263  99 
120  57 

534  50 
545  68 
480  02 
932  89 
894  34 
858  76 
776  19 
986  51 
326  33 
482  59 
653  63 
639  00 
005  86 
061  68 
555  45 

869  50 
791  38 


288,392  41 
357,421  89 
373,676  21 
351,108  78 
318,042  36 
484,042  58 
307,567  15 
201,139  22 
322,065  67 
3,987,028  81 
1,735,246  49 
459,790  76 
487,605  90 
547,750  89 
539,631  29 
636,212  51 
701,774  12 
723,022  19 
752,725  21 
702,071  66 
751,352  92 
689,645  42 
612,050  08 
531,499  53 


$     cts. 

97,537,007  46 

124,698,682  78 

174,758,428  34 

196,720,975  75 

233,688,730  57 

293,574,707  09 

368,770,498  14 

319,926,012  40 

335,453,340  75 

341,718,807  24 

293,914,519  04 

327,863,404  47 

347,006,693  93 

365,079,479  12 

396,272,137  12 

378,869,669  53 

296,760,438  68 

275,361,169  67 

254,519,940  87 

272,173,614  91 

304,857,373  12 

317,634,230  60 

387,010,660  18 

449,138,666  70 

436,259,544  56 

468,224,595  19 

778,175,796  00 

1,360,912,836  47 

2,066,719,960  59 

2,436,811,484  26 

2,154,626,648  35 

2,202,358,386  67 

2,427,661,312  70 

2,452,075,394  62 

2,436,142,276  35 


$    cts. 

35,536,474  27 

47,449,155  49 

57,942,865  66 

64,057,976  80 

79,258,016  61 

56,171,627  61 

65,616,038  46 

62,026,374  59 

59,161,559  25 

55,118,874  98 

52,919,960  21 

52,882,101  11 

51,689,082  45 

57,638,503  56 

69,191,736  62 

62,504,454  90 

52,855,865  72 

51,465,446  49 

52,120,287  73 

51,896,949  23 

53,617,537  89 

54,587,975  85 

58,018,294  87 

61,158,914  74 

61,767,161  84 

73,391,496  95 

81,579,132  35 

102,911,366  24 

116,078,798  24 

133,282,939  73 

145,470,725  07 

160,803,467  24 

160,869,581  94 

177,770,590  13 

212,947,550  81 


S     cts. 

133,073,481  73 

172,147,838  27 

232,701,294  00 

260,778,952  55 

312,946,747  18 

349,746,334  70 

434,386,536  60 

381,952,386  99 

394,614,900  00 

396,837,682  22 

346,834,479  25 

380,745,505  58 

398,695,776  38 

422,717,982  68 

455,463,873  74 

441,374,124  43 

349,616,304  40 

326,826,616  16 

306,640,228  60 

324,070,564  14 

358,474,911  01 

372,222,206  45 

445,028,956  05 

510,297,581  44 

498,016,706  40 

541,616,092  14 

859,754,928  35 

1,463,824,202  71 

2,182,798,768  83 

2,570,094,423  99 

2,300,097,373  42 

2,363,161,853  91 

2,588,530,894  64 

2,629,845,984  75 

2,649,089,827  16 


39882— A— 5J 


m 


PUBLIC  ACCOUNTS:  PART  I 


Railway 
Subsidies 

War  and 
Demobilization 

Fiscal 

Year 

ended 

March  31 

(2) 

Expenditure 

chargeable 

to 

Consolidated 

Deficit  Account 

Expenditure 

chargeable 

to 

Capital 

Other 
Charges 

Total 

Disbursements 

(1) 

1868 

S          cts. 
13,486.092  96 

$          cts. 
548.437  58 

S          cts. 

$          cts. 

S          cts. 

37. 157  98 
429.663  24 
155,988  18 

$          cts. 
14,071.688  52 

1869 

14 

14 

15 

17 

19 

23 

23 

24 

23 

23 

24 

24 

25 

27 

28 

31 

35 

39 

35 

36 

36 

35 

36 

36 

36 

37 

38 

36 

38 

38 

41 

42 

46 

50 

61 

55, 

63 

67 

51 

76 

84 

79 

87 

98 

112 

127 

135 

130 

148 

178 

232 

303 

361 

347 

332 

324 

318 

320 

319 

336 

350 

357 

389 

375 

358 

346 

354 

038 
345 
623 
589 
174 
316 
715 
488 
519 
503 
455 
850 
502 
067 
730 
107 
037 
Oil 
657 
718 
917 
994 
343 
765 
814 
585 
132 
949 
349 
832 
903 
975 
866 
759 
691 
612 
319 
240 
642 
641 
064 
411 
774 
161 
059 
384 
623 
350 
599 
284 
731 
843 
118 
560 
293 
813 
891 
660 
548 
167 
952 
779 
558 
403 
528 
648 
368 

084  00 
509  58 
081  72 
468  82 
647  92 
316  75 
071  04 
372  11 
301  77 
158  25 
381  56 
634  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  62 
005  05 
142  03 
759  84 
525  70 
500  54 
279  51 
367  84 
391  97 
902  76 
832  70 
682  86 
640  96 
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 
646  22 
220  40 

440 
3.515 

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  60 

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  56 
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  fil 

14,908,165  64 

1870 

18,016,613  94 

1871 

3 

7 

19 

10 

6 

7 

7 

6 

5 

8 

8 

7 

14 

23 

13 

9 

4 

7 

4 

4 

3 

2 

3 

3 

3 

3 

3 

4 

5 

7 

7 

10 

7 

7 

11 

11 

11 

30 

42 

29 

30 

30 

27 

37 

41 

38 

26 

43 

26 

69 

40 

16 

9 

10 

16 

16 

19 

20 

22 

22 

28 

16 

8 

6 

7 

670 
853 
859 
177 
922 
154 
599 
657 
648 
241 
176 
405 
147 
977 
220 
589 
439 
162 
420 
053 
115 
164 
088 
862 
030 
781 
523 
143 
936 
468 
695 
078 
052 
881 
933 
913 
329 
429 
593 
756 
852 
939 
206 
180 
447 
566 
880 
Ul 
031 
301 
012 
295 
807 
861 
550 
798 
558 
635 
809 
661 
222 
979 
548 
490 
097 

19.293.478  23 

1872 

223.456  13 

6.718  48 

4,018  90 

2,253,097  17 

315.764  40 

1.388,984  38 

385,412  99 

676.225  30 

949,947  68 

117,771  74 

201,884  75 

21,368  75 

2,567,452  84 

502, 587  06 

10,534,973  07 

25,666,974  74 

1873 

39,039.807  57 

1874 

33.498,075  71 

1875 

32.888,910  54 

1876 

31.958,144  45 

1877 

32.607.996  70 

1878 

30,645,771  60 

1879 

30,779.938  52 

1880 

34.041,756  11 

1881 

33,796,642  66 

1882 

34,674,625  39 

1883 

42,898,885  96 

1884 

208,000  00 

403.245  00 
2,701.249  00 
1,406.533  00 
1.027.041  92 

846,721  83 
1.678,195  72 
1.265,705  87 
1.248,215  93 

811,394  07 
1,229,885  10 
1,310,549  10 
3.228.745  49 

416.955  30 
1,414.934  78 
3,201.220  05 

725,720  35 
2,512,328  86 
2,093,939  00 
1,463,222  34 
2,046,878  45 
1,275,629  63 
1,637,574  37 
1,324,889  30 
2,037,629  30 
1,786,887  39 
2,048.097  05 
1,284,892  04 

859,400  25 

4,935,607  35 

19,036,236  77 

5.191,507  48 

1,400,171  42 

959.583  88 

720,404  75 
43,805  32 

334,845  55 

57.860,861  53 

1885 

49.163,077  53 

1886 

61,837,568  52 

1887 

41,604.151  88 

1888 

155,623  07 

1,333,327  81 

44,946  56 

68,074  32 

2,093,669  43 

139,963  34 

330,353  60 

399.293  89 

137,185  19 

682.880  52 

943,317  19 

501,571  76 

1,647,623  74 

908,681  42 

1,038,830  83 

1,538,722  13 

6.713,617  94 

2,275,334  47 

2,486.555  29 

1.581,944  36 

3.469.692  12 

4.998.237  65 

4,179.576  15 

2,949.196  72 

7,181.666  23 

255,786  93 

2.640.161  94 

6.186.016  27 

3.186.898  20 

15.275.345  03 

10.706.786  72 

-7.283,581  61 

19,995,313  04 

492,048  06 

301,518  01 

4,042,930  53 

7.902.758  94 

3,953,432  65 

6,330.092  09 

7,814,976  87 

1,705,311  47 

2,067.153  06 

9.744,020  67 

16.678,958  94 

65.384.662  84 

96,732,785  94 

101.686.262  23 

114.815,071  82 

46,064,124  04 

1889 

43,518,198  06 

1890 

41, 770,  ,332  73 

1891 

40,793,208  19 

1892..... 

42,272,136  32 

1893 

40,853.727  91 

1894 

43.008,233  89 

1895 

42,872,338  44 

1896 

44,096,383  92 

1897 

42,972,755  89 

1898 

46,334,281  06 

1899 

51,542,635  29 

1900 

52.717.466  84 

1901 

57,982,866  46 

1902 

63.970.799  86 

1903 

61,746.571  81 

1904 

72,255.047  63 

1905 

78,804.1.38  77 

1906 

83.277.641  72 

1907.  9  months. . 

65.778.138  67 

1908 

112.578.679  87 

1909 

133.441,524  29 

1910 

115.395,773  70 

1911 

122.861,250  46 

1912 

137.142,082  20 

1913 

144,456,877  82 

1914 

186,241,047  63 

1916 

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 

69,701  97 

61,889  10 

76,470  81 

51.499  06 

47,571  35 

54. 137  96 

248,098,526  33 

1916 

339,702,502  49 

1917 

498,203,118  28 

1918 

576,660,209  91 

1919 

697,042.212  47 

1920 

740.088,920  88 

1921 

418,620,544  48 

1922 

365,701,790  85 

1923 

350,608,646  72 

1924 

-l.SSl  82 

344,021,786  75 

1925 

339.902.775  94 

1926 

343,980,512  94 

1927 

346,986.337  17 

1928 

360,164,931  30 

1929 

375,159.9.53  16 

1930 

390.144.660  62 

1931 

4.34.521,454  85 

1932 

447.843.266  01 

1933 

463.860,709  7e 

1934 

454.872.712  66 

1936 

476.264,437  79 

8.354,654.631  86 

1.029,336,918  66 

76,115,221  09 

1,695,958,569  66 

548,084.968  21 

11.704.150,309  47 

Note.— (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  28  and  29. 


PUBLIC  ACCOUNTS:  PART  I 


35 


Fiscal 

Year 

ended 

March  31 

(1) 


Ordinary 
Revenues 


Special 

Receipts 

and  Credits 


Total 
Revenues 


Difference 

between 

Revenues 

and 

Expenditures 


Con^lidated  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 

1915 

1916 

1917 

1918 

1919 

1920 

1921.. 

1922 

1923..- 

1924 

1925 

1926 

1927 

1928 

1929 

1930 

1931 

1932 

1933 

1934 

1935 


85, 
101, 
117, 
136, 
168, 
163, 
133, 
172, 
232, 
260, 
312, 
349, 
434, 
381, 
394, 
396, 
346, 
380, 
398, 
422, 
455, 
441, 
349, 
329, 
306, 
324, 
358, 


cts. 

,687,928  49 
,379,174  52 
,512,225  65 
,335,560  81 
.714,813  68 
,813,469  45 
,205,092  54 
,648,715  04 
,587,587  05 
,059,274  11 
,375,011  88 
,517,382  14 
,307,406  69 
,635,297  54 
,383,455  52 
,794,649  80 
,861,961  73 
,797,001  22 
177,040  39 

754.993  25 
908,463  53 

,782,870  23 
879,925  41 
579,310  88 
921,871  60 
168,608  85 
374,693  07 
978,129  47 
618  590  72 
829,778  40 
555,238  03 
741,249  54 

029.994  02 
514,701  13 
050,790  03 
037,068  93 
669,816  82 
182,772  67 
139,360  07 
969,328  29 
054,505  81 
093,404  35 
503,710  93 
780,409  78 
108,217  36 
689,903  45 
174,394  56 
073,481  73 
147,838  27 
701,294  00 
778,952  55 
946,747  18 
746.334  70 
386,536  60 
952,386  99 
614,900  00 
837,682  22 
834,479  25 
745,505  58 
695,776  38 
717,982  68 
463,873  74 
411,806  18 
587,298  67 
709,056  28 
636,990  11 
062,000  11 
474,760  30 


cts. 


0,528,410.832  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 


13,687 

14,379 

15,539 

19,375 

20,714 

20,970 

24,507 

24,649 

22,592 

22,927 

22,406 

27,020 

23,364 

29, 635 

35, 182 

36,803 

32,815 

33,354, 

33,479, 

35,755, 

35,908, 

38,782, 

39,879, 

38,579, 

36,921, 

38,208, 

36,374, 

33,978, 

36,618, 

37,829, 

40,556, 

46,743, 

51,031, 

52,516, 

58,052, 

69,348, 

70,679, 

71,186, 

80,141, 

67,972, 

96,055, 

85,549, 

101,616, 

117,884, 

136,108, 

168,690, 

163,174, 

133,073, 

172, 149, 

232,701, 

260,778, 

312,946, 

349,746 

436,292, 

382,271, 

403,094, 

406,581, 

351,515, 

382,893, 

400,452, 

429,642, 

460,151, 

445,916 

356,160, 

336,721, 

311,126, 

324,471, 

361,871, 


cts 

,928  49 
,174  52 
,657  36 
,036  79 
,813  68 
,591  35 
,652  93 
,723  62 
,055  27 
,760  55 
,257  37 
,524  90 
,546  90 
,297  54 
,549  21 
,668  95 
,225  73 
,040  81 
,882  80 
,530  91 
,463  53 
,870  23 
,925  41 
,310  88 
,871  60 
,608  85 
883  21 
129  47 
590  72 
778  40 
510  06 
102  95 
466  71 

332  76 

333  34 
084  10 
251  49 
072  50 

393  83 
109  65 
416  72 
579  76 
475  58 

328  36 
217  36 
427  49 

394  56 
481  73 
393  57 
294  00 
952  55 
747  18 

334  70 
184  41 
571  44 
210  30 
317  96 
392  43 
009  06 
480  40 
577  19 
480  98 
991  82 
876  05 
304  81 

329  20 
270  86 
929  10 


+ 


9,610,108,978  94 


7, 

5, 

4, 

4, 

1, 

5, 

5, 

+   7, 

1, 

7, 

3, 

+   2, 

16, 

47, 

13, 

4, 

1, 

+  24, 

23, 

115, 

167, 

265, 

315, 

384, 

390, 

+  17, 

+  16, 

+  62, 

+  62, 

+  11, 

+  38, 

+  53, 

+  69, 

+  84, 

+  55, 

78, 

111, 

152, 

130, 

114, 


S    cts 

383,760  03 
528,991  12 
,476,956  58 
81,558  56 
,951,161  06 
,069,216  22 
,990,422  78 
,239,186  92 
,366,089  18 
,580,235  15 
,139,514  23 
,759,413  62 
,677,209  21 
,161,345  12 
507,923  82 
,095,217  01 
,045,635  80 
,809,036  72 
,357,685  72 
,748,620  97 
,155,660  51 
,735,327  83 
,890,407  32 
,213,897  31 
,350,264  72 
645,119  06 
633,350  68 
894,208  97 
477,793  20 
142,977  49 
777,771  00 

799.532  34 
686,000  13 

466.533  70 
918,466  52 
601,512  29 
575,796  14 
618,066  27 
136,247  89 
193,971  08 
523,263  15 
891,944  53 
779,298  12 
976,922  10 
033,864  84 
233,549  67 
066,653  07 
025,044  60 
553,108  92 
501,824  28 
881,257  36 
095,465  29 
342,586  18 
671,639  93 
569,780  59 
485,663  58 
559,531  21 
612,616  49 
912,496  12 
466,143  23 
477,645  89 
991,527  82 
772,331  20 
360,578  80 
121,961  20 
734,380  56 
401,441  80 
392.508  69 


2.094,041,330  53 


$    cts. 

201,835  53 

341,090  52 

1,166,716  07 

3,712,479  09 

3,125,344  86 

1,638,821  53 

888,775  79 

935,644  00 


4,132,743  12 

6,316,351  94 

7.064,492  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, 

4,837, 

8,054, 

5,648, 

7,291, 

14,345, 

15.056, 

7,863, 

12,898, 

16,427, 

19,413, 

1,029, 

22,091, 

30,006, 

37,946, 

56,630, 

35,789, 


712  33 
749  00 
714  51 
333  29 
398  06 

166  17 
984  12 
089  81 
719  12 

167  20 
054  22 
171  97 
963  81 
211  46 
776  59 
366  04 
921  57 


41,797, 
84,101, 
82,494, 
80,215, 
45,902, 
73,268, 
34,391, 
62,321, 
72,024, 
27,942, 
60,085, 
79, 147, 
86,550, 
104,510, 
83,632, 


111  37 
950  77 
639  72 
464  20 
404  80 
391  39 
696  36 
167  91 
492  47 
578  00 
026  44 
603  79 
021  70 
949  71 
012  11 


4,106.539,90 


1.359.418.618  98 


cts. 


1,900,785  06 
1,460,027  66 
1,128,146  37 
1,937,999  42 
1,543.227  76 


2,240,058  90 
5.834,571  87 


810,031  26 


1,210,332  45 

4,153,875  58 

330,551  31 

519,981  44 


2.449.724  81 


39,970,990  03 
45,694,287  84 
51,891,280  01 
22,586,546  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  80. 


56 


PUBLIC  ACCOUNTS:  PART  I 


Appendix  No.   1 

Unmattjeed  Funded  Debt  incx.uding  Treasury  BniLs  of  Canada  on  March  31,  1949  and  thb 

Annual  Interest  Payable  thereon 


Date 

of 

Maturity 

1949,  May 

July 

Sept. 

Sept. 

Nov. 

(1) 

1950,  Feb. 
Mar. 
Nov. 
Nov. 

(2) 

1951,  Feb. 

(3) 

June 
Nov. 

15 

(4) 

1952,  Feb. 

(5) 

Oct. 

(6) 

1954,  Mar. 

1955,  May 

(7) 

June 

(7) 

June 

(8) 

1956,  Nov. 

(9) 

Nov. 

(10) 

1957,  May 

(9) 

Nov. 

(11) 

1958,  June 
Sept. 

(») 

Nov. 

(12) 

1959,  Jan. 

(13) 

Nov. 

(14) 

1960,  June 

(16) 

Oct. 

(16) 

1961.  Jan. 

15 

(17) 

1962,  Feb. 

1963,  July 

(18) 

Aug. 

(19) 

Oct. 

(20) 

1966  June 

(21) 
(22) 

Sept. 
Perpetual.. 

(23) 

1950,  June 

15 

(24) 

Varioi 
Varioi 

IS 
IS 

1949,  April 

8 

April 

22 

May 

6 

May 

27 

June 

10 

June 

24 

Description 


Rate 

Where 

Amount 

Annual 

cent 

payable 

of  loan 

interest 

outstanding 

charges 

$            cts. 

$          cts. 

•625 

Canada 

200,000,000  00 

1,250,000  00 

4 

Canada 

33,293,470  85 

1.331,738  83 

•75 

Canada 

550,000,000  00 

4,125.000  00 

•75 

Canada 

100.000,000  00 

750,000  00 

If 

Canada 

267.800.000  00 

4,686,500  00 

31 

Canada 

49,991,850  00 

1,624,735  13 

^ 

Canada 

325,000,000  00 

4,875,000  00 

ii 

Canada 

400,000,000  00 

7,000,000  00 

n 

Canada 

335,690,000  00 

5.874,575  00 

3i 

Canada 

50,250,000  00 

1,625,000  00 

3 

Canada 

649,969,592  50 

19,306,027  00 

IJ 

Canada 

500,000,000  00 

8,750,000  50 

3i 

Canada 

50,500,000  00 

1,625,000  00 

3 

Canada 

324,945,700  00 

9,748,371  00 

3 

Canada 

676,355,489  00 

20,089,767  00 

3i 

London 

3,833.893  18 

124,601  53 

3 

Canada 

40.000.000  00 

1,200,000  00 

3 

Canada 

55.000,000  00 

1,650,000  00 

3 

Canada 

855,607,410  50 

25,414,081  50 

21 

Canada 

327,356,650  00 

9,002,307  88 

3 

Canada 

1,111.261,650  00 

33,337,849  50 

21 

Canada 

187,652,800  00 

5,160,452  00 

3 

Canada 

88,200,000  00 

2,646,000  00 

4 

London 

2,574,936  32 

102,997  45 

2! 

Canada 

235,258,360  26 

6,469,604  92 

3 

Canada 

1,197,324,750  00 

35,919,742  50 

4i 

Canada 

289,693,300  00 

13,036,198  50 

3 

Canada 

1,165,300,350  00 

34,959,010  50 

4 

New  York 

100,000,000  00 

4,000,000  00 

3i 

New  York 

48,000,000  00 

1,560.000  00 

3 

Canada 

1,315.639,200  00 

39.469.176  00 

31 

London 

2,847,428  94 

92,541  44 

3 

New  York 

150.000.000  00 

4,500,000  00 

3 

Canada 

1,295.819.350  00 

38,874,580  50 

3i 

Canada 

54.703,000  00 

1,777,847  50 

3 

Canada 

1,691.796.700  00 

50,753,901  00 

3 

Canada 

55,000.000  00 

1,650,000  00 

Canada 

271,654  04 

3 

Canada 

177,682,631  66 

5.330,478  96 

Canada 

170,416.412  68 

•411 

Canada 

75,000.000  00 

308.250  00 

•411 

Canada 

75.000,000  00 

308.250  00 

•412 

Canada 

75,000,000  00 

309.000  00 

•415 

Canada 

76,000,000  00 

311,250  00 

•424 

Canada 

76,000,000  00 

318,000  00 

•451 

Canada 

76,000,000  00 

338,250  00 

15,585,036,579  93 

411,586,086  13 

Six  Months  Treasury  Notes 

Debentures — School  Lands 

Six  Months  Treasury  Notes 

Deposit  Certificates 

Eighth  Victory  Loan,  1945 

First  War  Loan,  1940 

Loan  of  1948 

Loan  of  1946 

Ninth  Victory  Loan,  1945 

First  War  Loan,  1940 

Victory  Loan,  1941 

Loan  of  1948 

First  War  Loan,  1940 

Second  War  Loan,  1940 

Second  Victory  Loan,  1942 

Loan  of  1934 

Loan  of  1935,  dated  June  1 

Loan  of  1935,  dated  Nov.  15 

Third  Victory  Loan,  1942 

Canada  Savings  Bonds,  dated  Nov.  1, 

1946 

Fourth  Victory  Loan,  1943 

Canada  Savings  Bonds,  dated  Nov.  1, 

1947 

Loan  of  i938^39 . . . .........[  .\\.\ .[..... 

Loan  of  1933 

Canada  Savings  Bonds,  dated  Nov.  1, 

1948 

Fifth  Victory  Loan,  1943 

Conversion  Loan,  1931 

Sixth  Victory  Loan,  1944 

Loan  of  1930 

Loan  of  1936 

Seventh  Victory  Loan,  1944 

Loan  of  1938 

Loan  of  1948-63 

Eighth  Victory  Loan,  1945 

Loan  of  1936 

Ninth  Victory  Loan,  1945 

Loan  of  1936 

Non-interest  Bearing  Certificates 

War  Savings  Certificates 

Refundable  portion  of  excess  profits  tax 

(estimated) 

Treasury  Bills 

Treasury  Bills 

Treasury  Bills 

Treasury  Bills 

Treasury  Bills 

Treasury  Bills 


PUBLIC  ACCOUNTS:  PART  I 


IT 


Appendix  No.   1 — Concluded 

Unmatured  Funded  Debt  including  Tbeasxhiy  Bills  op  Canada  on  March  31,  1949  and  the 

Annual  Interest  Payable  thereon 


Date 
of 

Maturity 


Description 


Rate 
per 
cent 


Where 
payable 


Amount 

of  loan 

outstanding 


Annual 
interest 
charges 


Recapitulation 


Payable  in  Canada 

Payable  in  New  York. 
Payable  in  London 


cts. 


15,277,780,321  49 

298,000.000  00 

9,256,258  44 


cts. 


401,205,945  71 

10,060,000  00 

320, 140  42 


15,585,036,579  93 


411,586,086  13 


(1)  Drawn  by  lot  and  redeemable  at  100  per  cent. 

(2)  Drawn  by  lot  and  redeemable  at  lOOj  per  cent.    Amount  outstanding  includes  $250,000  redemption  bonus. 

(3)  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'  notice.    Amount 

outstanding  includes  $6,435,342.50  redemption  bonus. 

(4)  Drawn  by  lot  and  redeemable  at  101  per  cent.    Amount  outstanding  includes  $500,000  redemption  bonus. 

(5)  Subject  to  redemption  as  a  whole  or  in  part  on  October  1,  1949,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(6)  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. 

(7)  Subject  to  redemption  as  a  whole  on  June  1,  1950,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(8)  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. 

(9)  Subject  to  redemption  on  demand  with  accrued  interest. 

(10)  Subject  to  redemption  as  a  whole  or  in  part  on  or  after  May  1,  1954,  at  any  time  on  60  days'  notice. 

(11)  Subject  to  redemption  in  whole  or  in  part  on  June  1,  1953,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(12)  Subject  to  redemption  as  a  whole  or  in  part  on  or  after  January  1,  1956,  at  any  time  on  60  days'  notice. 

(13)  Subject  to  redemption  as  a  whole  on  November  1,  1949,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(14)  Subject  to  redemption  as  a  whole  or  in  part  on  or  after  June  1,  1957,  at  any  time  on  60  days'  notice. 

(15)  Subject  to  redemption  as  a  whole  on  October  1,  1950,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(16)  Subject  to  redemption  in  whole  or  in  part  on  January  15,  1956,  or  on  any  subsequent  interest  date  on  30  days'  notice. 

(17)  Subject  to  redemption  as  a  whole  or  in  part  on  or  after  February  1,  1959,  at  any  time  on  60  days'  notice. 

(18)  Subject  to  redemption  in  whole  or  in  part  at  100  per  cent  on  any  interest  date  after  August  1,  1958  on  6  month's  notice. 

(19)  Subject  to  redemption  as  a  whole  or  in  part  on  or  after  October  1,  1959,  at  any  time  on  60  days'  notice. 

(20)  Subject  to  redemption  as  a  whole  on  June  1,  1956,  or  on  any  subsequent  interest  date  on  60  days'  notice. 

(21)  Subject  to  redemption  as  a  whole  or  in  part  on  or  after  September  1,  1961  at  any  time  on  60  days'  notice. 

(22)  Subject  to  redemption  in  whole  or  in  part  on  or  after  September  15,  1966,  on  60  days'  notice. 

(23)  Subject  to  redemption  at  the  option  of  the  holder  at  any  time  after  6  months  from  the  date  of  issue. 

(24)  Date  of  maturity  1\  years  from  date  of  issue  or  payable  on  demand  at  any  time  following  6  months  after  the  date  of  issue 

at  graduated  values,  subject  to  90  days'  notice. 


-  a^  ik  .ili  4^^  -N  .%.  ."". 


38 


PUBLIC  ACCOUNTS:  PART  I 


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PUBLIC  ACCOUNTS:  PART  I 

Appendix  No.  3 

Statement  of  the  Supebannuation  Account  fob  the  Fiscal  Year  ended  Mabch  31,  1949 


Departments 


Contributions 


Less 
Refunds 


Net 
Contributions 


Transfers 

from 

Retirement 

Fund 


Total 


Agriculture 

Archives 

Auditor  General's  OflSce 

Canadian  Broadcasting  Corporation . 

Canadian  Commercial  Corporation , 

Canadian  Farm  Loan  Board 

Canadian  Pension  Commission 

Chief  Electoral  Office 

Civil  Service  Commission 

Dominion  Arsenals , 

Export  Credits  Insurance  Corporation 

External  Affairs , 

Federal  District  Commission , 

Finance , 

Fisheries 

Governor  General's  Secretary 

National  Health  and  Welfare 

House  of  Commons 

Insurance , 

Justice 

Labour 

Library  of  Parliament 

Mines  and  Resources 

National  Defence 

National  Harbours  Board 

National  Research  Council 

National  Revenue  (Customs  and  Excise) 

( Taxation) 

National  Film  Board 

Post  Office 

Public  Printing  and  Stationery 

Privy  Council 

Public  Works 

Reconstruction  and  Supply 

Royal  Canadian  Mounted  Police 

Secretary  of  State 

Senate 

Soldier  Settlement  of  Canada 

Trade  and  Commerce 

Transixjrt 

Unemployment  Insurance  Commission.. 

Veterans  Affairs 

War  Assets  Corporation 

Retired  Employees 


470, 

7, 

25, 

1, 

1, 

22, 

5, 

1, 

49, 

34, 

2, 

99, 

3, 

227, 

42, 

1, 

96, 

26, 

7, 

182, 

44, 

4, 

373, 

127, 

6, 

205, 

641, 

537, 

2, 

2,255, 

112, 

7, 

263, 

6, 

17, 

66, 

10, 

61, 

305, 

552, 

362, 

331, 

212. 


cts. 

393  84 

360  46 
746  48 
065  38 
557  02 
089  19 
989  28 
440  92 
182  27 
209  79 
973  45 
780  93 

962  14 
691  76 
464  78 
499  66 
957  61 
058  32 
169  91 
845  90 
314  22 
826  65 
913  31 
511  71 
115  32 
383  64 
675  58 
588  86 
115  56 
545  58 
486  03 
073  16 
246  76 
198  31 
545  16 
040  50 

963  41 
414  61 
417  38 
208  54 
792  01 
901  28 
832  24 

361  63 


$   cts. 

8,656  65 

95  35 

758  46 


187  73 
16  36 

366  78 
12  12 

574  24 

1,557  63 
182  42 

4,101  78 
26  36 
37  35 

1,889  09 
327  17 


4,120  93 
567  28 

1,158  65 

4,758  52 
2,545  79 

28,442  60 

3,724  07 

12  80 

3,929  84 

570  26 

69  81 

45  20 

53  91 

4,606  61 

6,714  95 

8,244  79 

2,498  72 


353  93 


461, 

7, 

24, 

1, 

1, 

21, 

5, 

1, 

48, 

34, 

2, 

99, 

3, 

226, 

42, 

1, 

92, 

26, 

7, 

180, 

43, 

4, 

369, 

126, 

6, 

204, 

636, 

535, 

2, 

2,227, 

108, 

7, 

259, 

6, 

16, 

65, 

10, 

61, 

300, 

545, 

354, 

329, 

212. 


cts. 

737  19 
265  11 
988  02 
065  38 
557  02 
901  46 

972  92 
440  92 
815  49 

197  67 

973  45 
206  69 
962  14 
134  13 
282  36 
499  66 
855  83 
031  96 
132  56 
956  81 
987  05 
826  55 
792  38 
944  43 
115  32 
224  99 

917  06 
043  07 
115  56 
102  98 
761  96 
060  36 
316  92 

198  31 

974  90 
970  69 

918  21 
360  70 
810  77 
493  59 
547  22 
402  56 
832  24 
007  70 


S   cts. 


367  56 


77  95 


461 

7, 

24 

1 

1 

21 

5 

1 

48 

34 

2 

99 

3 

226 

42 

1 

92 

26 

7, 

180 

43, 

4 

369 

127 

6, 

204, 

636, 

535, 

2, 

2,227, 

108, 

7'. 

259, 

6, 

16, 

65, 

10, 

61, 

300, 

545, 

354, 

329, 

212, 


cts. 

,737  19 
,265  11 
,988  02 
,065  38 
,557  02 
,901  46 
,972  92 
,440  92 
,815  49 
,197  67 
,973  45 
,206  69 
,962  14 
,134  13 
,282  36 
,499  66 
,855  83 
,031  96 
,132  56 
,956  81 
,987  05 
,826  55 
,792  38 
,311  99 
,115  32 
,224  99 
,917  06 
,043  07 
,115  56 
,180  93 
,761  96 
,060  36 
,316  92 
, 198  31 
,974  90 
970  69 
918  21 
360  70 
810  77 
493  59 
547  22 
402  56 
832  24 
007  70 


7,819,910  44 


91,208  15 


7,728,702  29 


445  51 


7,729,147  80 


Balance  brought  forward  from  March  31,  1948 $  90, 365, 713  85 

Receipts,  1948-49— 

Net  contributions 

Transfers  from  Retirement  Fund— Section  17A 

Interest  at  4%  to  March  31, 1949 

Government's  contribution 

Contribution  from  Chartered  Banks 

Contributions  from  Crown  Companies 


7.728,702  29 

445  51 

3,607,787  18 

4,050  000  00 

900  00 

43, 180  52 

$105,696,729  35 


Disbursements,  1948-49 — 

Annuities ...'..: S  10, 260, 674  00 

Gratuities 228, 108  60 

Withdrawals 265,059  81 

Transfer  of  contributions  to  Permanent  Services  Pension  Account 2, 142  27 


10,755,984  68 


Balance  March  31,  1949 .■...:.■..•;.•..■............ S    94,940.744  67 


40  PUBLIC  ACCOUNTS:  PART  I 

Appendix  No.  4 

Statement  of  National  Harbours  Board  Pension  Fund  fob  xna  Fiscal  Ybab  ended  March  31,  1949 

Balance  brought  forward  from  March  31,  1948 .%  2,249,087  79 

Receipts,  1948-49— 

Net  contributions 373, 705  99 

Interest  at  4%  to  December  31,  1948 92, 501  90 

National  Harbours  Board's  contribution 373, 018  77 


$      3.088,314  45 


Disbursements,  1948-49 — 

Annuities $  275, 793  26 

Gratuities 5, 462  08 

Withdrawals 7,819  11 


289,074  45 


Balance  March  31,  1949 $      2,799,240  00 


Appendix  No.   5 

Halifax  Pilots'  Pension  Fund 
In  Account  with  the  Government  of  Canada 

1*^:1948 

April  1— Balance  from  March  31,  1948 $      157,285  63 

Receipts  from  April  1,  1948  to  March  31.  1949 9,537  99 

Premium  on  $43,000  C.N.  Rlys.  4|%  bonds  due  July  1,  1957  sold  at  123i $  10, 105  00 

Premium  on  $23,000  Conversion  Loan  1931, 4§%  bonds  due  Nov.  1, 1949/59  sold  at  102-45  563  50 

S  10,668  50 

Less  premium  on  $71,000  Canada  3%  bonds  due  Sept.  1, 1961/66  purchased  at  lOOJ 532  50 

10,136  00 

Interest   on    bonds — 

4§%  Dom.  of  Canada  1931-1949-59 $  1,216  48 

3  %  Dom.  of  Canada  1942-1953-56 300  00 

3i%  Dom.  of  Canada  1936-1956-66 130  00 

3  %  Dom.  of  Canada  1935-1950-55 90  00 

3  %  Dom.  of  Canada  1938-39-1953-68 570  00 

3  %  Dom.  of  Canada  1944-1957-60 60  00 

3  %  Dom.  of  Canada  1941-1950-51 330  00 

3  %  Dom.  of  Canada  1943-1956-59 195  00 

4i%  Canadian  National  Railways,  1927-57  (Guaranteed) 1, 950  90 

3i%  Dom.  of  Canada  1940-1948^2 65  00 

3  %  Dom.  of  Canada  1944-1959-62 210  00 

3  %  Dom.  of  Canada  1942-1952-54 300  00 

3  %  Dom.  of  Canada  1945-1961-66 335  55 

3  %  Dom.  of  Canada  Perpetuals  1936 60  00 

3  %  Dom.  of  Canada  1945-1959-63 420  00 


Less — Pensions  to  Pilots  and  Widows S       19, 594  59 

Interest  charged  pending  sale  of  securities 74  80 


6,232  93 

s 

183,192  55 

19,669  39 

1 

163,523  18 

Gain  for  year— $6,237.53. 

1949 

Maroh  31 — Cash  on  deposit  with  Government I         3,023  16 

Bonds  held  by  Government — 

3  %  Dom.  of  Canada  1942-1953-56 1  10, 000  00 

3i%  Dom,  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  1944-1957-60 2,000  00 

3  %  Dom.  of  Canada  1941-1950-51 11,000  00 

3  %  Dom.  of  Canada  1943-1956-59 6,600  00 

3i%  Dom.  of  Canada  1940-1948-52 1,000  00 

3  %  Dom.  of  Canada  1944-1959-62 : 7,000  00 

3  %  Dom.  of  Canada  1942-1952-54 10,000  00 

3  %  Dom.  of  Canada  1945-1961-66 71,000  00 

3  %  Dom.  of  Canada  Perpetuals  1936 2, 000  00 

3  %  Dom,  of  Canada  1945-1969-63 14,000  00 

160,600  00 

$   163,623  16 


PUBLIC  ACCOUNTS:  PART  I  41 

Appendix  No.  6 

Sydney  Pilots'  Pension  Fund 

In  Account  with  the  Government  of  Canada 

1948 

April  1— Balance  from  March  31,  1948 1      143, 192  62 

Receipts  from  April  1,  1948  to  March  31,  1949 8,254  97 

Interest  credited  on  cash  balance 44  42 

Interest  on  bonds — 

4i%  Dom.  of  Canada  1931-1949-59 $  508  50 

3  %  Dom.  of  Canada  1942-1953-56 240  00 

3  %  Dom.  of  Canada  1943-1954-57 96  00 

3  %  Dom.  of  Canada  1935-1950-55 150  00 

3  %  Dom.  of  Canada  1938-39-1953-68 720  00 

3  %  Dom.  of  Canada  1944-1957-60 120  00 

3  %  Dom.  of  Canada  1941-1950-51 420  00 

3  %  Dom.  of  Canada  1943-1956-59 180  00 

3i%  Dom.  of  Canada  1940-1948-52 65  00 

3  %  Dom.  of  Canada  1944-1959-62 195  00 

3  %  Dom.  of  Canada  1942-1952-54 450  00 

3  %  Dom.  of  Canada  1945-1961-66 120  00 

3  %  Dom.  of  Canada  Perpetuals  1936 60  00 

3  %  Dom.  of  Canada  1945-1959-63 1, 140  00 

4,464  50 


$   155,956  51 

Less — Pensions  to  Pilots  and  Widows 8, 617  26 

S      147,339  25 

Gain  for  year — $4,146.63 

1949 

March  31 — Cash  on  deposit  with  Government f         6,339  25 

Bonds  held  by  Government — 

4^%  Dom.  of  Canada  1931-1949-59 S  11, 300  00 

3  %  Dom.  of  Canada  1942-1953-56 8,000  00 

3  %  Dom.  of  Canada  1943-1954-57 3, 200  00 

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  1944-1957-60 4,000  00 

3  %  Dom.  of  Canada  1941-1950-51 14,000  00 

3  %  Dom.  of  Canada  1943-1956-59 6,000  00 

3i%  Dom.  of  Canada  1940-1948-52 1, 000  00 

3  %  Dom.  of  Canada  1944-1959-62 6, 500  00 

3  %  Dom,  of  Canada  1942-1952-54 15, 000  00 

3  %  Dom.  of  Canada  1945-1961-66 4,000  00 

3  %  Dom.  of  Canada  Perpetuals  1936 2,000  00 

3  %  Dom.  of  Canada  1945-1959-63 38,000  00 

142,000  00 

S   147,339  25 


PUBLIC  ACCOUNTS:  PART  I 

Appendix  No.  7 

Saint  John  Pilots'  Pension  Fund 

In  Account  with  the  Government  op  Canada 


1948 

April  1— Balance  from  March  31,  1948 S      114,231  91 

Receipts  from  April  1,  1948  to  March  31,  1949 5,823  07 

Interest  credited  on  cash  balance 369  66 

Interest  on  bonds — 

4J%  Dom.  of  Canada  1931-1948-58 S  45  00 

^%  Dom.  of  Canada  1931-1949-59 517  50 

3  %  Dom.  of  Canada  1943-1954-57 90  00 

3  %  Dom.  of  Canada  1942-1953-56 90  00 

3i%  Dom.  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  1944-1957-60 90  00 

3  %  Dom.  of  Canada  1941-1950-51 270  00 

3  %  Dom.  of  Canada  1943-1956-59 90  00 

3i%  Dom.  of  Canada  1940-1948-52 48  75 

3  %  Dom.  of  Canada  1944-1959-62 180  00 

3  %  Dom.  of  Canada  1942-1952-54 90  00 

3  %  Dom.  of  Canada  Perpetuals  1936 30  00 

3  %  Dom.  of  Canada  1945-1959-63 1, 110  00 

3,288  75 


I   123,713  39 


Less — Pensions  to  Pilots  and  Widows. 


6,202  36 


$      118,511  03 


Gain  for  year— $4,279.12. 

1949 

March  31 — Cash  on  deposit  with  Government S 

Bonds  held  by  Government — 

4i%  Dom.  of  Canada  1931-1949-59 S  11,500  00 

3  %  Dom.  of  Canada  1943-1954-57 3, 000  00 

3  %  Dom.  of  Canada  1942-1953-56 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  1944-1957-60 3,000  00 

3  %  Dom.  of  Canada  1941-1950-51 9,000  00 

3  %  Dom.  of  Canada  1943-1956-59 3,000  00 

3\%  Dom.  of  Canada  1940-1948-52 1,000  00 

3  %  Dom.  of  Canada  1944-1959-62 6,000  00 

3  %  Dom.  of  Canada  1942-1952-54 3,000  00 

3  %  Dom.  of  Canada  Perpetuals  1936 1,000  00 

3  %  Dom.  of  Canada  1945-1959-63 37,000  00 


17,011  03 


101,500  00 


I   118,511  03 


PUBLIC  ACCOUNTS:  PART  1  4i 

Appendix  No.   8 

Montreal  Pilots'  Pension  Fund 

In  Account  with  the  Government  of  Canada 

1948 

April  1— Balance  from  March  31,  1948 $      323,735  11 

Receipts  from  April  1,  1948  to  March  31,  1949. •••,•••; •  • ', 34,934  49 

Interest  credited  on  cash  balance ..■.i.:.lViiiC.^i-..i'.f 2,154  73 

Interest  on  bonds —  .>>ii4.u'd  m 

5  %  Provmce  of  Ontario  Debentures  1923-48 $  1,20000 

4*%  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  %  Dom.  of  Canada  1943-1956-59 300  00 

4i%  Canadian  National  Railways  1927-57  (Guaranteed) 855  00 

4|%  Province  of  Quebec  Debentures  1933-«3 270  00 

3i%  Dom.  of  Canada  1940-1948-52 390  00 

3  %  Dom.  of  Canada  1944-1959-62 450  CO 

5  %  Canadian  National  Railways  1924-54  (Guaranteed) 250  00 

4i%  Canadian  National  Railways  1931-56  (Guaranteed) 450  00 

3  %  Dom.  of  Canada  1942-1952-54 210  00 

3  %  Dom.  of  Canada  1945-1961-66 360  00 

3  %  Dom.  of  Canada  Perpetuals  1936 150  CO 

2\%  Province  of  Quebec  Debentures  1941-1951-53 175  00 

3  %  Dom.  of  Canada  1945-1959-63 360  00 

9,500  00 

$      370,324  33 
Less — Pensions  to  Pilots  and  Widows •. 23,948  44 


$      346,375  89 

in-   .  


Gain  for  year— $22,640.78. 


1949  

March  31 — Cash  on  deposit  with  Government $      105, 375  89 

Bonds  held  by  Government — 

M%  Dom.  of  Canada  1931-1949-59 1  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  %  Dom.  of  Canada  1943-1956-59 10,000  00 

4i%  Canadian  National  Railways  1927-57  (Guaranteed) 19, 000  00 

4|%  Province  of  Quebec  Debentures  1933-63 6,000  00 

3i%  Dom.  of  Canada  1940-1948-52 9,000  00 

3  %  Dom.  of  Canada  1944-1959-62 15,000  00 

5  %  Canadian  National  Railways  1924-54  (Guaranteed) 5, 000  00 

4J%  Canadian  National  Railways  1931-56  (Guaranteed) 10,000  00 

3  %  Dom.  of  Canada  1942-1952-54 7,000  00 

3  %  Dom.  of  Canada  1945-1961-66 12,000  00 

3  %  Dom.  of  Canada  Perpetuals  1936 5,000  00 

3i%  Province  of  Quebec  Debentures  1941-1951-53 5,000  00 

3  %  Dom.  of  Canada  1945-1959-63 12,000  00 

«  . 241,000  00 


S   346,376  89 


44  PUBLIC  ACCOLNTS:  PART  I 

Appendix  No.  9 

British  Columbia  Pilots'  Pension  Fund 
In  Account  with  the  Government  of  Canada 

1048 

AprU  1— Balance  from  March  31,  1948 $      200,040  78 

Receipts  from  April  1,  1948  to  March  31, 1949 28,610  85 

Interest  credited  on  cash  balance 1 ,  747  08 

Interest  on  bonds — 

4i%  Dom.  of  Canada  1931-1949-59 S         1,485  00 

3i%  Dom.  of  Canada  1936-1956-66 195  00 

3  %  Dom,  of  Canada  1935-1950-55 270  00 

3  %  Dom.  of  Canada  1938-39-1953-58 1,020  00 

3  %  Dom.  of  Canada  1944-1957-60 300  00 

3  %  Dom.  of  Canada  1941-1950-51 150  00 

3i%  Dom.  of  Canada  1940-1948-52 260  00 

3  %  Dom.  of  Canada  1944-1959-62 300  00 

3  %  Dom.  of  Canada  1945-1961-66 210  00 

3  %  Dom.  of  Canada  Perpetuals  1936 150  00 

3  %  Dom.  of  Canada  1945-1959-63 540  00 

4,880  00 


I   235,178  71 

Less — Pensions  to  Pilots  and  Widows 18, 589  65 

S      216,589  06 


Gain  for  yeai^$16,548.28. 

1949 

March  31 — Cash  on  deposit  with  Government I       73, 589  06 

Bonds  held  by  Government — 

4i%  Dom.  of  Canada  1931-1949-59 S  33, 000  00 

3i%  Dom.  of  Canada  1936-1956-66 6,000  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  1944-1957-60 10,000  00 

3  %  Dom.  of  Canada  1941-1950-51 5,000  00 

3i%  Dom.  of  Canada  1940-1948-52 6,000  00 

3  %  Dom.  of  Canada  1944-1959-62 10,000  00 

3  %  Dom.  of  Canada  1945-1961-66 7,000  00 

3  %  Dom.  of  Canada  Perpetuals  1936 5,000  00 

3  %  Dom.  of  Canada  1945-1959-63 18,000  00 

143,000  00 


$      216,589  06 


PUBLIC  ACCOUNTS:  PART  I 

Appendix  No.   10 

Recoinage  Statement 


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,  1948 

S     cts. 

9,538,919  55 
29,000  00 

$     cts. 

9,434,210  70 
28,250  00 

$     cts. 

10,047,568  48 
30,332  98 

S     cts. 
96,072  70 

S     cts. 

750,390  52 
2,082  98 

$     cts. 
Nil 

April  1,  1948  to  March  31,  1949 

14,467.28 

9,567,919  55 

9,462,460  70 

10,077,901  46 

96,072  70 

752,473  50 

Nil 

Bronze  Coin* 
Total  to  March  31,  1948 

798,690  10 
121,128  67 

794,297  64 
120,978  60 

542,978  61 
37,236  48 

408,732  93 
83,742  12 

157,413  90 

Nil 

April  1,  1948  to  March  31,  1949 

Nil 

919,818  77 

915,276  24 

580,215  09 

492,475  05 

157,413  90 

Nil 

•Includes  Tombac 


Appendix  No.   11 

Coinage  Issued 


Denomination 

Total  to 
March  31,  1948 

Total  from 
April  1,  1948  to 
March  31,  1949 

Total  to 
March  31,  1949 

Gold:- 

%  5.00 

S        cts. 

1,388,060  00 
3,480,360  00 

$         cts. 

$        cts. 
1,388.060  00 

10.00 

3,480,360  00 

4,868,420  00 

4,868,420  00 

Silver:— 

$1.00 

2,482,852  00 

11,616,818  00 

30,748,703  25 

210.000  00 

19,658,544  00 

6,018,802  00 

39,256  00 

38,000  00 

1,748,000  00 

2,522,108  00 

0.50 

11,654,818  00 

0.25 

32,496,703  25 

0.20 

210,000  00 

0. 10 

996,000  00 

20,654,544  00 

0.05 

6,018,802  00 

70,735.719  25 

2,821,256  00 

73,556,975  25 

Nickel 

5,554,276  50 
1,407,824  50 
1,521,300  00 
8,618,935  00 

631,500  00 

6,186,775  50 

Tombac 

1,407,824  50 

Steel 

1,521,300  00 

Bronze 

691,400  00 

9,310,335  00 

PUBLIC  ACCOUNTS:  PART  I 


Appendix  No.   12 

COINAGE  AND  BULLION  ACCOUNTS 

Silver  Bxtixion,  Coinage  and  Medals  Account  -  -- 

Balances  on  hand  brought  forward  from  March  31 ,  1948 S 

Bullion,  worn  coin,  alloy,  etc.,  purchased  during  1948-49 

Copper  transferred  for  medals 

Sweep  treatment  and  other  charges 

Net  gain  on  silver  account 


1,345,589  67 

1,724,914  99 

2,025  72 

2,068  42 

1,606,171  19 


4,680,769  99 
3,312,686  92 


Bullion,  coin  and  medals,  etc.,  sold 

Balance  on  hand,  March  31,  1949 $  1,368,083  07 


Bronze  Coinage  Account 

Balance  on  hand  brought  forward  from  March  31,  1948 $  228, 676  04 

Worn  coin,  metal,  etc.  purchased  during  1948-49 227, 520  62 

Charges  for  treatment  of  copper  residue 312  76 

Net  gain  on  coinage 314, 681  97 


Coin  and  metal,  etc.  sold  or  transferred. 
Balance  on  hand,  March  31,  1949 


$      771,191  39 
693,968  45 

.$       77,222  94 


NicKDL  Coinage  Account 


f .  rsi 


.BJ«l  M  A. 


Balance  on  hand  brought  forward  from  March  31,  1948. 

Blanks  and  mutilated  coin  purchased  during  1948-49 

Net  gain  on  coinage 


Coin  sold . 


.$  86,715  88 
119,661  45 
464,588  96 

%  670,966  29 
631,500  00 


Balance  on  hand,  March  31,  1949 $       39,466  29 

Steel  Coinage  Accouistt 


Mutilated  coin  purchased  during  1 948-49 S 

Mutilated  coin  destroyed  during  1948-49 


305  83 
150  00 


Balance  on  hand,  March  31,  1949. 


155  83 


Gold  Bullion  Account 


Fine  ounces 


Gold  on  hand,  April  1,  1948 195,200-395 

Gold  purchased  during  1948-49. 3,494,911-218 

Gain  on  stock-taking 1, 169-776 


Value  at 

$35.00 

the  ounce  fine 

$  6,832,013  83 

122,321,892  63 

40,942  16 


3  691  281-389    $129  194  848  62 
Gold  sold  or  issued  during  1948^9 3,'513,'403-121      122,'969!l09  24 


Balance,  being  gold  on  hand  Texclusive  of  Assay  Office  balance)  at  March  31,  1949 177,878-268    $    6,225,739  38 


PUBLIC  ACCOUNTS:  PART  I  # 

Appendix  No.   13 

StrMMARizED  Statement  Showing  Sottrces  and  Application  of  Cash  Funds  fob  the  Fiscal  Year  Ended 

March  31,  1949 

.'•Ki     u*      -r^' 

(In  millions  of  dollars) 

Cash  funds  made  available  during  year: 

Net  cash  balance  remaining  out  of  current  year's  revenues 1  668*4 

Consisting  of: 

Excess  of  revenues  over  expenditures  for  the  year  (i.e.  budgetary  surplus) 2 

Add  back  items  included  in  total  expenditures  which  did  not  represent  cash 3 

4 

Less  items  included  in  total  revenues  which  did  not  represent  current  receipts  of  cash    5 


Increases  in  Annuity,  Pension,  Insurance  and  Guaranty  Accounts   6 

Increases  in  Deferred  Credits,  Deposit  and  Trust  and  Sundry  Suspense  Accounts 7 

Repayment  of  loans  previousily  made  to  Provincial  and  Municipal  Governments   . .  8 

Net  reduction  in  working  capital  advances  to  Departments  and  to  Crown  Corporations  9     rHo-^k 

10 

Net  sales  of  securities  from  Securities  Investment  Account^..'.  :\..-'.'..^;>.  A'v.  .••••  •  11 

12 

Disposition  of  Cash  funds: 

Increases  in  Loans  and  Investments: 

Advances  to  the  Foreign  Exchange  Control  Board  13 

Advances  to  Central  Mortgage  and  Housing  Corporation 14 

Advances  to  Canadian  National  Railways  (net)   15 

Loans  to  the  United  Kingdom  and  other  Governments  (net)   16 

Loans  to  veterans  under  the  Soldier  Settlement  and  Veterans'  Land  Acts  (net) 17 

Loans  to  Canadian  Farm  Loan  Board 18 

Increases  in  other  loans  and  investments  (net) 19 

Reduction  in  floating  debt   20 

Cost  of  loan  flotations  (portion  to  be  amortized) 21 

Net  reduction  in  funded  debt 22 

Increase   in   cash   balances   during   1948-49    23 


Reconciliation  of  Total  Increases  and  Decreases  as  Reflected  in  the  Balance  Sheet  with  the  Cash  Increases 

and  Decreases  in  the  Abuve  Table 

Item  2.  Budgetary  surplus  or  decrease  in  net  debt  as  reflected  in  the  Balance  Sheet. 

3.  Add  back  items  of  expenditures  which  did  not  involve  current  outlays  of  cash,  viz.,  Provision  for 
reserve  for  possible  losses  on  ultimate  realization  of  active  assets,  $75*0  millions;  provision  for  reserve 
for  conditional  benefits  under  the  Veterans'  Land  Act,  $5-6  millions;  annual  amortization  of  bond  dis- 
counts and  commissions,  $8-5  millions;  subsidy  payments  and  expenses  of  the  Commodity  Prices 
Stabilization  Corporation  (which  were  financed  out  of  moneys  advanced  to  the  Corporation  in  prior 
years),  $14 '9  mUlions,  and  write-offs  of  Soldier  Settlement  and  Veterans'  Land  Act  Loans,  $1-0 
millions. 

5.  Deduct  from  budgetary  surplus  items  included  in  total  revenues  which  did  not  represent  current  receipts 
of  cash — viz.,  transfer  to  revenue  of  balance  previously  held  in  a  deposit  account  for  War  Supplies 
Ltd.,  $10-5  millions;  interest  accruals  on  advances  to  foreign  governments  which  were  added  to 
principal  on  consolidation  of  such  advances  into  a  specific  loan,  $18*4  millions;  expenditures  in 
previous  years  on  the  Snare  River  Power  Project  now  included  in  investments,  $2*5  millions,  and  a 
transfer  to  revenues  of  a  balance  held  in  the  U.K.  General  Settlement  Account,  $0*7  millions. 

6.  Total  as  reflected  in  the  Balance  Sheet. 
39882— A— 6 


595-5 

105-0 

.  / 

700-5 

.[:i 

32- 1 

668-4 

107-3 

34-4 

,    ^  . 

5-4 

rBo-.lll- 

3-7 

VA.-il    ■ 

819-2 

222-4 

1,041-6 

•*-i',H 

450-0 

68-0 

41 

59-4 

22-9 

1-0 

1-8 

7-9 

1-6 

616-7 

372-3 

52-6 

1,041-6 

% 


PUBLIC  ACCOUNTS:  PART  l\ 

7.  Eliminate  non-cash  items  from  the  totaJs  of  categories  in  the  Balance  Sheet  as  follows:  From  Deposit 
and  Trust  Accounts — War  Supplies,  Ltd.,  balance  of  $10-5  millions  which  was  transferred  to  Revenue, 

.,,..,•  and  Sugar/ iPrice  Stabilization  Reserve,  $2-8  millions;  from  Sundry  Suspense  Accounts  (Assets) — 
Sugar  Price  Stabilization  Reserve,  $2*8  millions,  and  the  depreciation  on  revaluation  of  Securities 
Investment  Account,  $5-2  millions;  from  Sundry  Suspense  Accounts  (Liabilities) — the  balance  in  the 
U.K.  General  Settlement  Account  $0*7  millidns,  which  was  transferred  to  Revenue. 

8.  Total  as  reflected  in  the  Balance  Sheet.  • '  ;■       ^'■.■ 

.^    .9.  Eliminate  from  Balance  Sheet  change  during  the  year,  $14-9  millions,  being  subsidy  payments'and 
expenses   of   the    Commodity    Prices   Stabilization    Corporation    which    were    financed   from    moneys 
adva^oed  to  the  Corporation  in. prior  years  (also  eliminated  from  Expenditures,  see  Item  3). 
11,  Eliminate  from   Balance   Sheet   change   during   the   year,   $5'2   millions,   being   the   depreciation   on 
revaluation  of  Securities  Investment  Account  (see  also  Item  7). 

13.  Total  as  reflected  in  the  Balance  Sheet.  ,  ,    .    ,     • 

14.  Total  as  reflected  m  the  Balance  Sheet. 

15.  Tptal.as  reflected  in  the  Balance  Sheet. 

16.  Eliminate  from  Balance  Sheet  change  during  the  year,  $18 '4  millions,  being  interest  accruals  on 
advances  to  foreign  governments  which  were  added  to  principal  on  consolidation  of  such  advaiices 

V  .;.      into  a  specific  loan  (also  eliminated  from  Revenue,  see  Item  5).  ,  •       •      "  :i 

,;17.  Eliminate  from  Balance  Shetet  changes  during  the  year  of  $21 '9  millions  (net),  $1-0  millions,  being 

write-offs  of  Soldier  Settlement  and  Veterans'  Land  Act  Loans   (also  eliminated  from  Expenditures 

see  Item  3). 
,18.  Total  as  reflected  in  the  Balance  Sheet. 

19.  Miscellaneous  loans  and  investments  in  Crown  Agencies  as  reflected  in.  the  Balance  Sheet  increased  by 
$6-1  millions  during  the  year,  and  other  Miscellaneous  Loans  and  Investments  decreased  $1-8  millions 

;,_.»>.,  (after  eliminating  Soldier  Settlement  and  Veterans'  Land  Act  loans),  resulting  in  a  net  increase  in 
'  ._  .1'.  these  two  categories  of  $4-3  millions.  Eliminate  from  this  latter  total  $2-5  millions,  being  expenditures 
"in  prior  years  on  the  Snare  River  Power  Project  now  included  in  Investments  (also  eliminated  from 
Revenue,  see  Item  5).  ■  ' 

20.  Total  as  reflected  in  the  Balance  Sheet.  a;?.)7;il  .vj:     .-    -      .-:.     ?    .-•.riii 

21.  This  amount  may  be  established  as  follows:  the  annual  amortization  of  feotld ' discounts  and  com- 
missions as  reflected  in  the  Summary  of  Expenditure  Statement  (and  also  in  Item  3  above)  amounted 
to  $8-5  millions.  From  this  amount  must  be  subtracted  the  decrease  for  the  year  in  Deferred  Charges 
(Item  5  of  the  Balance  Sheet),  viz.,  $6-9  millions.  The  difference,  $1-6  millions,  represents  the  cash 
outlay  during  the  year  on  that  portion  of  cost  of  loan  flotations  (mainly  commissions  paid  to  dealers 
on  sales  of  Canada  Savings.  Bonds)  remaining  to  be  amortized. 

22.  Total  as  reflected  in  the  Balance  Sheet: '        ■    •      .   ■'  ■    ■-    -  ■■  •      „         ' 

:vJ')b  ymuiott  m  l. 

23.  Totaj  as  rejected  in  the  Balance  Sheet.  '  'hoslHomB  od  ot  noiiioq)  «oo-'tM-rfi  "-  ' 

,.,.  .V 

P Ct-8i6l    His'.'.u]> 


■aukrtu*- 


bite  ,«aoiUuu 


.)  no  in^v^  ai) 


PUBLIC  ACCOUNTS:  PART  I 


Appendix  No.   14 

Contingent  Liabilities 


Amount  of 
Guarantee 
Authorized 


Amount  Outstanding 
as  at  March  31, 1949 


Held  by  the 
Public 


Held  by  the 

Canadian 

National  Railways 

Securities  Trust 


6. 


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.,  3J  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 

Canadian  Northern  Alberta  Ry.  Co.,  3 J  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  National  Ry.  Co.,  5  per  cent  bonds  due  1954 

9.  Canadian  National  Ry.  Co.,  4J  per  cent  gold  bonds  due  1957 

10.  Canadian  National  Ry .  Co.,  5  per  cent  gold  bonds  due  October 

1,  1969 

11.  Canadian  National  Ry.  Co.,  5  per  cent  gold  bonds  due  1970. . 

12.  Canadian  National  Ry.  Co.,  4|  per  cent  gold  bonds  due  1955. 

13.  Canadian  National  Ry.  Co.,  4i  per  cent  gold  bonds  due  1956. 

14.  Canadian  National  Ry.  Co.,  4J  per  cent  gold  bonds  due  1951. 

15.  Canadian  National  Ry.  Co.,  3  per  cent  bonds  due  1959 

16.  Canadian  National  Ry.  Co.,  2f  per  cent  bonds  due  1967 

17.  Canadian  National  Ry.  Co.,  3  per  cent  bonds  due  1966 


Railway  Securities  Guaranteed  as  to  interest  only — 
18.  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 


Other  Securities  Guaranteed  as  to  principal  and  interest — 

19.  Harbour  Commissioners  of  Montreal,  Jacques  Cartier  Bridge 

5  per  cent  bonds  due  1969 

20.  Canadian  National  (West  Indies)  Steamships  Ltd.,  5  per  cent 

bonds  due  1955 

21.  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  August  1,  1952 


Other  Guarantees — 

22.  Bank  Advances,  re  Province  of  Manitoba  Savings  Office 

23.  Province  of  Manitoba  Treasury  Bill 

24.  Deposits  maintained  by  the  Chartered  banks  in  Bank  of 

Canada 

25.  Loans  made  by  approved  lending  institutions  under  National 

Housing  Act 

26.  Loans  made  by  aoproved  lending  institutions  under  The  Home 

Improvement  Loans  Guarantee  Act 

27.  Loans  made  by  approved  lending  institutions  under  the  Home 
Extension  Plan 

Loans  made  by  approved  lending  institutions  under  Part  IV  of 
the  National  Housing  Act  1944  for  Home  Extensions 

Guarantees  of  land  assembly  projects  under  National  Housing 
Act 

Bank  Advances,    Dept.    of    Reconstruction    and   Supply 
Acadia  Coal  Company  Limited 

Guarantees  under  Export  Credits  Insurance  Act 

32.  Loans  made  by  chartered  banks  under  The  Farm  Improve- 

ment Loans  Act, , 

33.  Loans  made  by  chartered  banks  under  the  Veterans  Business 

and  Professional  Loans  Act , 

34.  Bank  Advances,  re  Canadian  Wheat  Board 


28. 
29. 


30. 
31. 


$       eta 

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 
50,000,000  00 
65,000,000  00 


60,000, 
18,000, 
50,000, 
70,000, 
50,000, 
35,000, 
50,000, 
35,000, 


000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 


626,727,386  70 


20,782,491  67 

13,252,322  67 

119,839,014  33 

1,499,979  67 


155,373,808  34 


19,500,000  00 
10,000,000  00 

1,467,164  96 
667,953  04 


31,635,118  00 


0)  12,442,400  00 
3,300,000  00 

Unstated 

Unstated 

(1)    7,500,000  00 

(>)        300,000  00 

5,000,000  00 

Unstated 

730,000  00 
12,750,000  00 

25,000,000  00 

6,250,000  00 
100,000,000  00 


$       cts 

1,162,768  33 

5,636,506  82 

3,597,517  87 

550,726  60 

26,465,130  00 


7,999,074  00 
50,000,000  00 
64,136,000  00 


57,728, 
17,338, 
48,496, 
67,368, 
48,022, 
35,000, 
50,000. 
35,000, 


500  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 


518,500,223  62 


1,016,091  86 

499,709  33 

5,446,783  07 

22,591  07 


6,985,175  33 


19,000,000  00 
9,400,000  00 

88,329  31 
667,953  04 


29,166,282  35 


4,040,078  23 
3,300,000  00 

540,250,731  29 

Indeterminate  -^ 

21,858  85 

374  82 

5,704  60 

708,939  04 

584,000  00 
11,728,858  36 

6,695,664  02. 

1,632,874  96- 


cts. 


1,540,003  13 

33,048,000  00 
3,569,996  86 
7,499,952  00 


46,657,961  99 


(1)  This  amount  represents  the  original  maximum  amount  guaranteed  As  the  authority  for  making  additional  guaranteed 
loans  or  advances  had  expired  prior  to  March  31,  1949,  the  amount  authorized  at  that  date  is  the  same  as  the  amount  out- 
standing. 

Note- — These  contingent  liabilities  are  expressed  in  Canadian  dollars;  stocks  and  bonds  payable  optionally  or  solely  in 
Sterling  or  United  States  dollars  are  converted  on  the  basis  of  £1 — $4.86  2/3  and  $1.  U.S. — $1.  Canadian,  respectively. 


\  tS\K*\  •//.T'AW 


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jis  »ee  .rtP<)  .0 


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^ 

1948-49 

PUBLIC  ACCOUNTS 

1  Ta  TT^'.iXe.l 

':  SK.Tl 

'■>.  L'Of   1 

:    '  BTi    . 

;;  <-'.)  iHi^ 

,,  ..-.i.aio.j 

*•)  I£S,lfS 

PART  II 

WWS.^WI.S 

K  iot;.(j{>: 

:  ft'Hj.fUf. 

i.-,   l|t>.8eT.i:K*-.S 

SI  <}SftJ 

- ,.-     ....  f^ 

)J>?,Hyu    : 

Details  of 

THE  ACC 

OUNTS  BY  DEP^ 

i    ■•'.)■     t 

.-10  nm.^i 

s^'  «>n  ai«- 

>7/  'vh^i 


)    <i-.TtS' 


rs/j.GW  w»,<Ji 


AX 


Prepared  by 
THE  OFFICE  OF  THE  COMPTROLLER  OF  THE  TREASURY 


39882— A— 7 


PUBLIC  ACCOUNTS:  PART  II 

SUMMARIZED     STATEMENT     OF     REVENUES     AND     CREDITS 


Department 


'i-6i: 


Consolidated  Fund 


Ordinary 
Revenue 


Special 
Receipts 


A 
B 
C 
D 
E 
F 
G 
I 
J 

K 
L 

M 
N 
O 
P 

Q 

s 
u 

V 
VA 

W 
X 
Y 


ZA 


Agricultui-c 

Auditor  General's  Office 

Chief  Electoral  Officer 

Civil  Service  Commission 

External  Affairs 

Finance 

Fisheries 

Insurance 

Justice 

Office  of  the  Commissioner  of  Penitentiaries. 

Labour 

Legislation 

Mines  and  Resources 

National  Defence 

National  Health  and  Welfare 

National  Revenue 

Canadian  Broadcasting  Corporation 

Post  Office 

Privy  Council  Office 

Public  Printing  and  Stationery 

Public  Works 

Reconstruction  and  Supply 

National  Film  Board 

Royal  Canadian  Mounted  Police 

The  Secretary  of  State 

Trade  and  Commerce 

National  Research  Council 

Transport 

Canadian  Maritime  Commission 

National  Harbours  Board 

Veterans  Affairs 


1,323,477 

17,712 

1,462 

176 

416,655 

109,941,539 

1,016,009 

211,221 

30,212 

344,516 

25,926 

131,727 

2,034,299 

330,304 

516,960 

2,433,738,911 

4,526 

80,618,402 

21,831 

375,694 

1,070,860 

1,098,831 

109,831 

1,349,643 

1,063,175 

3,805,017 

14,889 

5,086,119 

169 

62,021 

4,327,698 


1,019,360  29 


758  66 
2,727,013  92 


464,585  60 


2,689,926  06 
3,653,521  67 


2,084  08 

3,500,522  81 

22,658  85 

78,577  81 

12,027  20 

99,077,848  31 

708  00 

5,147,324  07 


1,457,914  14 


$2,649,089,827  16 


$119,854,831  47 


Certified  correct. 


B.  G.  McINTYRE, 

Comptroller  of  the  Treasury. 


PUBLIC  ACCOUNTS:  PART  II 
BY  DEPARTMENTS  FOR  THE  YEAR  ENDED  MARCH  31,  1949 


Revenue 

Non-Active  Assets 

Total 

Total 

Consolidated 

Fund  Revenue 

Credits  to 

Non-Active 

Accounts 

Capital 

Accounts — 

Refunds 

Adj  usting 
Entries 

Revenues 
and  Credits 

2,342,837  96 

17,712  25 

1  462  80 

2,342,837  96 

17,712  25 

1,462  80 

176  25 

176  25 

417  414  03 

417,414  03 

112,668,553  55 

1,016,009  71 

211  221  68 

112,668,553  55 

1,016,009  71 

211,221  68 

30  212  51 

30,212  51 

344  516  55 

344,516  55 

490,512  11 
131  727  26 

490,512  11 

131,727  26 

4  724  225  22 

44.666  06 

4,768,891  28 

3,983,825  99 
516  960  75 

3,983,825  99 

516,960  75 

2,433,738,911  51 

4,526  13 

80,618,402  30 

21  831  79 

2,433,738,911  51 

4,526  13 

80,618,402  30 

21,831  79 

375  694  02 

375,694  02 

1  072  944  74 

1,072,944  74 

4,599,354  53 
132  490  15 

4,599,354  53 

"•*'*••>•■ 

132,490  15 

1,428,221  32 

1,075,202  81 

102  882  865  91 

1.428,221  32 

1,075,202  81 

2,243,106  30 

105,125.972  21 

15,597  06 

15,597  06 

10,233,443  29 
169  66 

80,311  37 

76,737  46 

10,390.492  12 

169  66 

62  021  95 

5,594  94 

67,616  89 

5  785  612  84 

5,785,612  84 

$2,768,944,658  63 

$80,311  37 

$82,332  40 

$2,287,772  36 

$2,771,395,074  76 

The  accounts  of  Revenue,  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  ydth  the  provisions  of  the 
Consolidated  Revenue  and  Audit  Act,  1931,  I  certify  as  the  result  of  my  audit  that  the  Statement  is  correct. 

WATSON  SELLAR. 

Auditor  General. 


4?, 


PUBLIC  ACCOUNTS:  PART  II 
SUMMARIZED  STATEMENT  OF  ORDINARY  REVENUE  BY  MAIN  CLASSIFI 


Department 


Return 

on 

Investments 


Privileges, 

Licences  and 

Permits 


Proceeds 
from 
Sales 


A 
B 
C 
D 
E 
F 
G 
i -!''■ 

I..  \L 

L 
M 
N 
O 
P 

'■  s 

'U 
'  V 

■VA 

w 

X 

:  Y- 

VI  £<; 
"KA- 


Agriculture 

Auditor  General's  Office 

Chief  Electoral  Officer 

Civil  Service  Commission : 

External  Aflfairs 

Finance 

Fisheries 

Insurance 

Justice 

Office  of  the  Commissioner  of  Penitentiaries. 

Labour 

Legislation 

Mines  and  Resources 

National  Defence 

National  Health  and  Welfare 

National  Revenue 

Canadian  Broadcasting  Corporation 

Post  Office 

Privy  Council  Office 

Public  Printing  and  Stationery 

Public  Works. 

Reconstruction  and  Supply 

National  Film  Board 

Royal  Canadian  Mounted  Police 

The  Secretary  of  State 

Trade  and  Commerce 

National  Research  Council 

Transport .;...... 

Canadian  Maritime  Commission '.'}. .  \ 

National  Harbours  Board 

Veterans  Affairs 


299,477  25 


102,733,916  75 


365,331  80 
67,480  82 


5, 107  98 
11,050  39 


41,306  10 
961  62 


129,758  53 
906,243  00 


22,903  28 
35,271  82 


450,545  03 


1,079,637  46 


236,605  78 


601  38 
944,680  67 
134,677  82 


149,816  27 

169  66 

62,021  95 

3,684,468  92 


2,929,391  15 


133,213  91 


$107,888,904  51 


$6,435,734  83 


517,330  87 
7  85 


1,060  52 


907,932  88 

24  75 

12,720  00 

327,767  28 

5,473  52 


293, 149  44 


8,515  69 
7,220  97 


3,142  98 


375,694  02 
3,324  45 


32,933  09 
3,025  88 
6,397  15 

62,826  64 


13,934  10 


49,333  24 


$2,631,815  32 


PUBLIC  ACCOUNTS:  PART  II 
CATIONS  AND  DEPARTMENTS  FOR  THE  YEAR  ENDED  MARCH  31,  1949 


Services 

and 

Service  Fees 


Refunds 

of 

Expenditure 


Miscellaneous 


Other 
Non-Tax 
Revenue 


Total 
Non-Tax 
Revenue 


Total 

Tax 

Revenue 


Total 


484,594  74 
17,712  25 


3,674  79 
434,717  82 

7,062  93 

211,196  48 

198  50 


19  81 

1,964  73 

250,883  71 


351,659  14 
572,771  50 


1,000  03 


221,635  31 


50,649  91 

1,268,872  79 

109,232  10 

2,833,242  18 


1,784,561  06 


9, 109  99 


12,964  82 


54  95 

110  00 

31,788  56 

7,858  21 

7,356  07 


84  37 

5,343  88 

19,878  44 

4  00 

409,855  80 

2,712  34 

6, 107  62 

2,522  77 


1,400  00 

66  25 

14,799  70 

7,316  83 

26, 177  01 

45 

12,101  66 

355  00 

554  74 


6,107  72 
19,759  79 


37,228  28 

326,630  36 

127,775  02 

1,014,898  33 

4,526  13 

3,935  57 

2,072  00 


385,712  89 
19, 194  26 
5,085  74 
52,488  13 
429  05 
60,919  07 
14,677  41 
91,257  04 


9,642  98 


21,162  56 

24,655  33 

2,436  64 

40,879  41 

211  65 

117,159  60 


528,665  28 


32.017  35 


3,253,179  32* 


80,604,216  OOt 


1,323, 

17, 

•  1, 

416, 

106,436 

1,016, 

211, 

30, 

344, 

25, 

131, 

1,938, 

330, 

516, 

1,632, 

4, 

80,618, 

21, 

375, 

1,070, 

1,098, 

109, 

1,349, 

1,063, 

3,369, 

14, 

5,086, 

62, 
4,327, 


477  67 
712  25 
462  80 
176  25 
655  37 
988,93 
009  71 
221  68 
212  51 
516  55 
926  51 
727  26 
666  33 
304  32 
960  75 
685  39 
526  13 
402  30 
831  79 
694  02 
860  66 
831  72 
831  30 
643  51 
175  61 
150  90 
889  06 
119  22 
169  66 
021  95 
698  70 


3,504,550  70 


95,632  83 


2,432,106,226  12 


435,866  70 


1,323 

17 

1 

416 

109,941 

1,016, 

211, 

30, 

344, 

25, 

131, 

2,034, 

330, 

516, 

2,433,738, 

4, 

80,618, 

21, 

375, 

1,070, 

1,098, 

109, 

1,349, 

.1,063, 

3,805, 

14, 

5,086, 

62, 
4,327, 


,477  67 
,712  25 
462  80 
176  25 
,655  37 
,539  63 
009  71 
221  68 
212  51 
516  55 
926  51 
727  26 
299  16 
304  32 
960  75 
911  51 
526  13 
402  30 
831  79 
694  02 
860  66 
831  72 
831  30 
643  51 
175  61 
017  60 
889  06 
119  22 
169  66 
021  95 
698  70 


S8, 605, 649  78 


$1,687,083  38 


$1,840,967  67 


$83,857,395  32 


$212,947,550  81 


$2,436,142,276  35 


$2,649,089,827  16 


*  Department  of  Finance — Bullion  and  Coinage, 
t  Post  Office  Department — Postal  Revenue. 


PUB  Lid  A  CC'O  VNTS  :  PAl^T  It 
SUMMARIZED    STATEMENT    OF    APPROPRIATIONS,    EXPENDITURES, 


A 
B 
C 
D 
K 
F 
G 
H 
I 
J 

K 

L 
M 

N 
O 
P 

(i 
R 
S 
T 
U 
V 
VA 

W 
X 
Y 


ZA 


VA 

1' 

Z 

M 
P 


F 

M 
Z 
ZA 


Department 


Agriculture 

Auditor  General's  Office 

Chief  Electoral  Officer 

Civil  Service  Commission 

External  Affairs • 

Finance 

Fisheries 

Governor  General  and  Lieutenant-Governors .... 

Insurance 

Justice 

Office  of  the  Commissioner  of  Penitentiaries . 

Labour 

Legislation 

Mines  and  Resources 

National  Defence 

National  Health  and  Welfare 

National  Revenue 

Canadian  Broadcasting  Corporation 

Post  Office 

Prime  Minister's  Office 

Privy  Council  Office 

Public  Archives 

Public  Printing  and  Stationery 

Public  Works 

Reconstruction  and  Supply 

National  Film  Board 

Royal  Canadian  Mounted  Police 

The  Secretary  of  State 

Trade  and  Commerce • 

National  Research  Council 

Transport 

Canadian  Maritime  Commission 

National  Harbours  Board 

Veterans  Affairs 


Total  Expenditures . 


LOANS,  ADVANCES  AND  INVESTMENTS 
Cash  and  Other  Current  Assets — 

(b)  Other  Liquid  Assets— 
(i)  Foreign  Exchange  Control  Board 

Finance 

(c)  Working  Capital  Advances — 
(i)  Departmental: 

Agriculture 

P'isheries 

Trade  and  Commerce . . ,. .,..,. ..,.,,.. .,. , 

Transport .'.'.'. .-.'./. .  .|. :'. .  '.V. . 

(ii)  Crown  Corporations: 

Trade  and  Commerce 

Loans  to,  and  Investments  in,  Crown  Agencies — 

(b)  Central  Mortgage  and  Housing  Corporation — Loans 
Reconstruction  and  Supply 

(c)  Canadian  Farm  Loan  Board — Bonds 

Finance 

(d)  Railway  and  Steamship  Companies — 

Transport 

(e)  Miscellaneous — 

Mines  and  Resources 

National   Revenue — Canadian  Broadcasting  Corpora- 
tion   

Transport — National  Harbours  Board 

Other  Loans  and  Investments — 

(b)  To  United  Kingdom  and  Other  Governments — 

Finance 

(d)  Miscellaneous — 

Mines  and  Resources 

Transport 

Veterans  Affairs 


Appropriations 


71 


1 

16 

717 

6 


64 
3 

53 

275 

382 

48 

4 

78 


84 
6 
1 

14 
1 

50 

13 

109 

2 

5 

307 


065,280  16 
548,793  00 
287,973  27 
366,059  44 
084,009  64 
358,491  32 
590,982  21 
244,284  67 
284,578  56 
256, 725  87 
576, 188  00 
000,620  14 
820,068  63 
225,671  20 
583,926  19 
645,572  40 
279,205  45 
969,491  89 
328,257  61 
110,972  00 
359,393  98 
175, 129  37 
845,003  16 
088,041  60 
237,905  78 
992,855  69 
816,739  87 
728,534  91 
941,365  56 
691,773  00 
227,450  40 
197, 589  33 
410,371  81 
425,104  98 


2,338,764,411  09 


475,000,000  00 


3,473,294  99 

1,186,397  89 

3,250,000  00 

445,619  08 

10,000,000  00 


72,000,000  00 
1,800,000  00 

62,339,600  33 

2,275,000  00 

1,250,000  00 
1,535,300  34 

125,769,894  05 

162,436  31 

260,484  26 

60.040,000  00 


810.788,027  25 


$3,149,552,438  34 


Ordinary 


20,376, 

533, 

287, 

770, 

8,675. 

595,489, 

5,158, 

242, 

262. 

4,024, 

5,863, 

55, 188, 

3.763, 

46,266, 

13,857, 

359,582, 

45,402, 

3,920, 

77,642, 

105, 

4,350, 

172, 

753, 

50,643, 

1,444, 

1,958. 

13,717, 

1.558. 

13,860, 

13,081, 

39,330, 

2,166, 


095  56 

091  90 

092  33 
955  14 
453  56 
739  62 
386  08 
379  95 
937  04 
770  61 
102  25 
.395  41 
151  61 
789  35 

453  44 
689  11 
334  72 
804  44 
620  93 
604  75 
616  11 
578  37 
344  56 

454  01 
541  07 
541  95 
042  53 
814  40 
480  72 
928  12 
290  35 
076  52 


182,998.377  32 


1.573.449,933  83 


3,473,294  99 

1,186,397  89 

2,809.189  38 

445,619  08 

10.000,000  00 


1.800.000  00 


2.160,864  60 
1,250,000  00 


123,307.482  18 

134,974  42 

3,584  26 

32,086.156  40 


178,717,563  20 


$1,752,167,497  03 


Special 


18,218,662  96 


265,028  99 


197.769  04 


423,647  98 


16,708.397  21 


34.813,606  18 


$34,813,506  18 


*  This  amount  represents  the  increase  in  the  debit  balance  of  the  Department  of  Transport  Stores  Account  over  that  of 
March  31.  1948  and  includes  an  amount  of  $429,859.50  in  excess  of  that  authorized  by  the  relevant  Act  and  amendments  thereto. 


Certified  correct. 


B.  G.  McINTYRE. 

Comptroller  of  the  Treasury. 


PUBLIC  ACCOUNTS:  PART  11  n7 

ETC.,  BY  DEPARTMENTS,  FOR  THE  YEAR  ENDED   MARCH   31,    1949 


Expenditures 

Demobiliza- 
tion and 
Reconver- 
sion 

Government 

owned 

Enterprises — 

Deficits 

Write  Down  of 

Assets  and 

Other 

Charges 

Adjusting 
Entries 

(8b] 

Consolidated 

Deficit 

Account 

[8a] 

Non-Active 

Assets 

Total 

Lapsed 

23,177,772  61 

61,772.531  13 

533.091  90 

287.092  33 
1,364,296  77 

14,514,055  81 

701,178,588  46 

5,423,415  07 

242,379  95 

262,937  04 

4,024,770  61 

5,863,102  25 

60,427,224  07 

3,763,151  61 

47,498,078  58 

268,804,812  58 

359,613,619  13 

45,402,334  72 

3,920,804  44 

77,642,620  93 

105,604  75 

4,350,616  11 

172,578  37 

753,344  56 

51,067,101  99 

2,821,976  58 

1,958,541  95 

13,717,042  53 

1,558,814  40 

45,616,387  37 

13,081,928  12 

78,653,405  71 

2,166,076  52 

237,742  64 

276,879,498  08 

61,772,531  13 

533.091  90 

287.092  33 
1,364,296  77 

14,514,055  81 

701,178,588  46 

5,423,415  07 

242,379  95 

262,937  04 

4,024,770  61 

5,863,102  25 

60,427,224  07 

3,763,151  61 

47,498,078  58 

268,804,812  58 

359,613,619  13 

45,402,334  72 

3,920,804  44 

77,642,620  93 

105,604  75 

4,350,616  11 

172,578  37 

753,344  56 

51,067,101  99 

2,821,976  58 

1,958,541  95 

13,717,042  53 

1,558,814  40 

45,616,387  37 

13,081,928  12 

97,126,971  90 

2,166,076  52 

1,976,943  62 

276,879,498  08 

9,292,749  03 

15,701  10 

880  94 

1,762  67 

1.569,953  83 

16,179.902  86 

1,167.567  14 

1.904  72 

21,641  52 

231,955  26 

713,085  75 

3  573  3Q6  07 

593,341  63 

5,838,602  25 

30,688,848  84 

75,000,000  00 

5,238,828  66 

56,917  02 

5,727,592  62 

6,779,113  61 

23,031,953  27 

2,876,870  73 

1,048,687  45 

685,636  68 

5,367  25 

8,777  87 

2.551  00 

91,658  60 

33,020,939  61 

3,415,929  20 

34,313  74 

1,099,697  34 

169,720  51 

5,324,978  19 

609,844  88 

12,100,478  50 

31   512  81 

988,854  13 

44,666  06 

254,947,359  14 

30,930  02 

1,377,435  51 

13,804,403  14 

2,243,106  30 

1,637,253  11 

37,685,862  25 

18,473,566  19 

237,742  64 

1,739,200  98 

3,433,428  19 
30,545,606  90 

87,250,153  33 

6,630,967  43 

425,573,782  37 

37,923,604  89 

81,630,967  43 

2,287,772  36 

$2,155,679,567  06 

20,212,767  17 

2,175,892,334  23 

162,872,076  86 

475,000,000  00 

475,000,000  00 

3,473,294  99 

1,186,397  89 

2,809,189  38 

445,619  08 

10,000,000  00 

68,000,000  00 
1,800,000  00 

62.339,600  33 

2,160,864  60 

1,250,000  00 
685,344  26 

125,769,894  05 

134,974  42 

200,981  59 

32,086,156  40 

■  J 

440,810  62 

68,000,000  00 

4,000,000  00 

5,249  27 

62,334,351  06 

114  i^*)  4n 

685,344  26 

849,956  08 

2,402,411  87 

27,461  89 

59,502  67 

17,953,843  60 

197,397  33 

545,605,058  47 

63,019,695  32 

787,342,316  99 

23,445,710  26 

$971,178,840  84 

$100,943,300  21 

$81,630,967  43 

$2,287,772  36 

$20,212,767  17 

$2,963,234,651  22 

$186,317,787  12 

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,  I  certify  as  the  result  of  my  audit  that  the  Statement  is  correct. 


WATSON  SELLAR, 
Auditor  General. 


PUBLIC  ACCOUNTS:  FART  11 


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1948-49 
PUBLIC  ACCOUNTS 


Hri' '! 


PART  II  .       »  A 


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Details  of 
REVENUES  AND  EXPENDITURES 


Details  of 
OPEN  ACCOUNTS 


39884-1 


A— 2  PUBLIC  ACCOUNTS:  PART  II 


iV.  MKX)/.  ;> 


DEPARTMENT  OF  AGRICULTURE 

Reference  Table 

Page 

Appropriations  (Summary  and  Index) A-5 


Agricultural  Prices  Support  Account A-43 

Agricultural  Products  Accoimt A-43 

Apple  trees,  assistance  in  the  removal  of,  in  Nova  Scotia A-40 

Cheese  and  cheese  factories,  improvements  to A-36 

Cold  storage  warehouses,  subsidies  for A-27 

Experimental  Farms  Service A-14 

Fairs  and  exhibitions,  grants  to :  g/^.V|,|yj'.jt'.^ A-23 

Feed  grains,  western,  freight  assistance  on A-IO 

Hog  carcasses,  premiums  on A-39 

Prairie  Farm  Assistance  Act A-35 

Prairie  Farm  Emergency  Fund A-43 

Prairie  Farm  RehabiUtation  Act  and  Water  Storage A-31 

St.  Mary  River  Dam  Project A-34 

Salaries,  $3,000  or  over A-45 

Suppliers,  $10,000  or  over A-61 

Travelling  expenses,  removal  expenses,  allowances A-45 


DEPARTMENT  OF  AGRICULTURE  A— 3 

~    DEPARTMENT  OF  AGRICULTURE 

>v  IV.UU     

66  OOIQ         

'    ^-^ SUMMARY 

Current  Year's  Transactions  Affecting  the  Net  Debt  Accounts  of  Canada 

[8b]  Consolidated  Deficit  Account: 

Expenditures — 

^'■^^^a'V  20,376,095  56 

bpeciaJ 18,218,662  96 

Demobilization  and  Reconversion 23  177  772  61 


kt'tVtf^  vd  9un'>v-»H  'i.. 
Revenues — 


Ordinary 1 ,323,477  67 

bpecial  Receipts 1,019,360  29 


61,772,531  13 


2,342,837  96 


Net  Charge  $  59,429,693  17 


Transactions  as  reflected  in  the  Open  Accounts  of  Canada 


fijjir  ;V 


1948-49 

March  31,  Transactions  March  31, 

1948  (Net)  1949 

ASSETS  ■  • 

[I]  Cash  and  Other  Current  Assets 

(c)  Working  Capital  Advances —  !    .'   ! 

(i)  Departmental— Agriculture   ; .  '.T.  /.  .'.'.V. . . .  .$  17,377,582  11        $  10,116^6  68        $    7,262,306  63 

LIABIUTIES 

[9]  Floating  Debt— 

id)  Outstanding  Cheques  and  Warrants 631,414  62  ^6,194  SI  415,220  31 

[10]  Deposit  and  Trust  Accounts — 

(c)  Miscellaneous  31,470  41  21,060  93  52,63134 

[II]  Insurance,  Pension  and  Guaranty  Accounts — 

(c)  Pension  and  Retirement  Funds 7  947  43  7  947  43 

[12]  Deferred  Credits  10,65131  12,444  97  23,096  28 

tl3]  Sundry  Suspense  Accounts 53,641  47  S6j320  34  16,921  13 

I      727,077  81       $      211^61  S2       $      616,716  49 

Note.— Marginal  numbers  and  letters  are  from  the  Balance  Sheet  of  Canad<i— see  page  2.  Part  I.     Details  of 
Open  Accoonte  will  be  found  on  page  A-43  of  this  section.  ^e«^"»  ui 

39884— li 


A_4  PUBLIC  ACCOUNTS:  PART  11 

REVENUES 

Comparative  Summary 

Ordinary  Revenue-  \T  V  )   )IH?)A     imyiHMTHAH*!^ 

A     Privileges,  Licences  and  Permits  • 

Proceeds  from  Sales  

Services  and  Service  Fees  

Refunds  of  Expenditure  

Miscellaneous   


1948^9 

299,477  25 

517,330  87 

484,594  74 

9,109  99 

12,964  82 


,.i.,n  i.»-^  —u  ^'tH- 


Spccial  Receipts — 

F     Refunds  of  Previous  Years'  Special  Expenditures  

G     Refunds  of  Previous  Years'  War  and  Demobilization  Expenditures 


11,322  09 
1,008,038  20 


Summary  of  Revenue  by  Services 


Service 


1948-49 


Administration   ,^'238  88 

Science 3S  ?^ 

Experimental  Farms „!„'„i«  .^ 

Pr^uction  3  8,387  40 

Marketing    247,686  38 


Special — 
Prairie  Farm  Rehabilitation  Act 
Refunds  of  subsidies,  etc 


1947-48 

290,180  48 

476,900  78 

473,633  23 

9,208  87 

9,269  58 


Total  Ordinary 1,323,477  67  1,259,192  94 


3,268  54 
198,966  66 


Grand  Total   $2,342,837  96        $1,461,428  13 


272,958  90 
1,015,485  02 


1947-48 

4,383  57 

12,461  55 

467,107  45 

246,376  74 

277,495  96 


253,145  25 
200,457  61 


Grand  Total $2,342,837  96        $1,461,428  13 


Ordinary  Revenue — 

A  Privileges,  Licences  and  Permits:  Registration  and  licence  fees,  $64,781.98;  rentals  from 
employees  and  others  occupying  dwellings  on  government  properties,  $55,684.82;  rentals  of 
irrigated  lands,  $1,507;  community  pasture  fees,  $175,917.45;  royalties,  $675;  sundry,  $911.... 


299,477  25 


B  Proceeds  from  Sales:  Experimental  Farms  live  stock  and  produce,  $418,801.89;  live  stock 
originally  purchased  under  policies  administered  by  the  Production  Service,  $53,759.03;  live 
stock  and  produce  under  the  Prairie  Farm  Rehabilitation  Act,  $28,995.71;  other  live  stock 
and  produce,  $4,251 .56 ;  irrigated  lands,  $8,722.37 ;  sundry,  $2,800.31  517,330  87 

C  Services  and  Service  Fees:  Race  track  supervision— difference  between  receipts  and  expenses, 
$5,227.45;  inspection  fees,  $399,671.31;  record  of  performance  fees,  $22,433.40;  fumigation  fees, 
$3  629  70-  grain  cleaning,  $4,570.87;  breeding  fees,  $23,363.75;  inoculation  fees,  $4,701.62;  water 
chkrges,  $13,907.97 ;  sundry,  $7,088.77 .....;  •,••;;•_•;•;;;;•.; *^^'^^^  ^^ 

Refunds  of  Previous  Years'  Expenditures 9.109  99 

12,964  82 

1,323,477  67 


E 


Miscellaneous:  Fines  and  forfeitures,  $4,236;  livery  charges,  $6,82255;  sundry,  $1,906  67  ...., 

:•:::::  '.'^m':  '.h'AtMff'fSi""  • 


Total  Ordinary 


Special  Rroeipts — 

F     Refimds  of  Previous  Years'  Special  Expenditures 


8.tli 


; .  V . .' /%  ?:iVS^fi  :^^  11 ,322  09 


G  Refunds  of  Previous  Years'  War  and  Demobilization  Expenditures:  Subsidy  on  butterfat, 
$910,956.84;  Dominion  Seed  Program,  1945,  $10,314.40;  freight  assistance  on  western  feed 
grains,  $55,77554-  subsidv  on  wheat  used  as  feed  for  live  stock,  $12,317.96;  quality  premmms 
««  h««  ,.or^«=«»B,  $18,667.48;  sundr>%  $6.28  . .. ...  ni..*. . .... .« :••-.•••• *•=••••  1.008.038  20 


on  hog  carcasses. 


!<.?)•.•)*»  «idJ  lo  ?l  A  ijisq  no  baiioi  »d  iiiw  •jaoosf- 


DEPARTMENT  OF  AGRICULTURE  A— 5 

Subsidy  on  butterfat— Payment  by  the  Commodity  Prices  Stabilization  Corporation  Limited 
representing  an  adjustment  of  subsidy  previously  paid  by  the  Agricultural  Food  Board  on 
the  butterfat  used  in  the  manufacture  of  the  creamery  butter  held  for  sale  in  Canada  at 
April  30,  1947,  the  date  on  which  price  control  on  this  commodity  was  removed.  The  adjust- 
ment was  at  the  rate  of  8  cents  per  pound  of  butter. 


Grand  Total .^^^UnciAh  kv-A j)^-  -  •  -$2,342,837  96 

Certified  correct. 

J.  G.  TAGGART,  i 

Deputy  Minister  of  Agriculture?   " 


APPROPRIATIONS  AND  EXPENDITURES 

See     No.  of                                                                                         1948-49  1948-49                  1947-48 

Page      Vote                                     Services                                   Appropriations  Expenditures         Expenditures 

ADMINISTRATION  SERVICE 

A-8        Stat.  Minister  of  Agriculture — Salary  and  Motor  Car 

Allowance 12,000  00  12,000  00              12,000  00 

A-8  11 

671 }  Departmental  Administration 263, 119  00  252,890  27            208,451  86 

563] 

A-8            2  \  Publicity  and  Extension  Division 196 ,  423  00  194 ,  828  56            169 ,  098  20 

564/ 

A-8            3    Advisory  Committee  on  Agricultural  Services..             3,000  00  2,328  53                2,183  65 

A-9            4    Contributions  to  Empire  Bureaux 86 ,  139  00  71 ,  334  13              71 ,  508  00 

560,681  00  633,381  49            A63,2U  71 


A-9  5 


SCIENCE   SERVICE  ijUOrUBSi,  -^ 

.JM    .r.J-.'>uL<.»Vl 


672  [  Science  Service  Administration '.Itti/^ra'  J-,  t  .428 ,  490  00  262 ,  86 1  82  , 1 16 ,  543  00 

565] 
A-10  6  \  Animal  and  Poultry  Pathology :         296 ,  032  89  296 ,  032  89  240 ,  91 1  23 

673/  

A-10  7    Bacteriology  and  Dairy  Research 88 ,  859  04  88 ,  859  04  75 ,  088  76 

A-10  81 

674^  Botany  and  Plant  Pathology 930,346  00  914,590  97  711,257  64 

566J 
A-U  9\  Agricultural  Chemistry 351 ,886  00  342,298  40  253,052  71 

675f 
A-12        10 1  Agricultural  Entomology,  including  a  payment 

676]      of  $3,500  to  the  Commonwealth  Biological 
Control  Laboratory,  Belleville,  Ontario,  for 

special  services 1,136,568  00        1,046,173  65  888,47161 

A-13        111  Forest  Entomology 1 ,211,995  00  818,772  75  787,822  36 

677/ 
A~14        121 

678}  Plant  Protection 597, 184  00  588,204  21  519,599  70 

567]  5,041,360  93        4,857,793  73        3,592,747  01 


EXPERIMENTAL  FARMS   SERVICE 

A- 1 4        13    Experimental  Farms  Service  Administration...  106,177  55  105,882  07  92,978  35 

A-14        14 \  Central  Experimental  Farm 1,415,84100  1,390,190  33  1,161,207  45 

679  f 
A -I.''.        15 \  Branch   Farms  and  Stations  and   Illustration 

680/      Stations 3,744,155  00  3,590,33148  3,132,003  02 

.,,,.,.,                    ,    ,..       ,    ,.  5,266,17355  5,086,40388  4,386,18882 


A— 6  PUBLIC  ACCOUNTS:  PART  II 

See     No.  of  1948-49  1948-49  1947-48 

Page      Vote  Services  Appropriations       Expenditures         Expenditures 

PRODUCTION  SERVICE 

A-20        16    Production  Service  Administration 51,816  51  51,786  99  44,432  41 

Health  of  Animals — 
A-20        171       Administration  of  Animal  Contagious  Diseases 

568  /  Act,  and  Meat  and  Canned  Foods  Act 2 ,  71 1 ,  868  48        2 ,  709 ,  401  31        2 ,  335 ,  723  05 

A-20        18 

681}      Compensation  for  Animals  Slaughtered 1,107,845  00        1,087,084  19  386,507  00 

569] 
A-21  682  To  provide  for  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  circum- 
stances unprovided  for  under  the  above  Act 
and  Regulations  thereunder,  in  the  amounts 

detailed  in  the  Estimates 694  00  694  00  319  00 

A-21         19]  ...^  ry,^;      -^ 

683[  Live  Stock  and  Poultry ...     1 ,  199,935  23         1 ,  198,976  54  977,485  97 

570J 
A-22        201  Plant  Products    —    Seeds,  Feeds,  Fertilizers, 
684/      Insecticides  and  Fmigicides  Control,  including 
grant  of  $31,000  to  Canadian  Seed  Growers' 

Association 1,056,330  77        1,055,749  82  841,346  33 

.  A-23        211  Grants  to  Fairs  and  Exhibitions,  under  such 

685/      terms  and  conditions  as  may  be  approved  by  .vi^GA 
the  Governor  in  Council  and  subject  to  alloca- 
tion by  the  Treasury  Board 427,400  00  356,876  92  267,878  l5 

A-26        22     Grants  to  Agricultural  Organizations,  as  detailed 

in  the  Estimates 43,500  00  43,500  00  43,400  00 

''''  ''^^■"'  6,599,389  99        6,504,069  77        4,897,091  91 

MARKETING   SERVICE 

A-26        23     Marketing  Service  Administration 138,77100  129,508  43  116,576  63 

A-26        24    Agricultural  Economics 341 ,  535  00  326 ,  045  31  259 ,  952  78 

A-27        251  Dairy  Products 554,244  00  550,013  45  516,589  29 

686 1 
A-27        261  Subsidies  for  Cold  Storage  Warehouses  under  the 
687  \      Cold  Storage  Act,  and  Grants,  in  the  amounts 

57lJ       detailed  in  thp.  Estimates 1,350,546  00  591,886  87  441,196  39 

A-30        271  Fruit,    Vegetables   and   Maple   Products,   and 
688/      Honey,  including  Grant  of  $5,000  to  Canadian 

Horticultural  Council 833,862  42  833, 175  80  789,540  78 

A-30         28    Live  Stock  and  Live  Stock  Products 999,228  83  998,990  08  825,247  05 

A-31  29  Marketing  of  Agricultural  Products,  including 
temporary  appointments  that  may  oe  required 
to  be  made  notwithstanding  anything  con- 
tained in  the  Civil  Service  Act,  the  amount 
available  for  such  appointments  not  to  exceed 

$6,000 25,000  00  22,309  18  19,362  99 

A-31       Stat.  Agricultural  Products  Co-operative  Marketing 

Act 437,903  57  437,903  57 

4,681,090  82        3,889,832  69        2,968,465  91 

PENSIONS   AND   OTHER   BENEFITS 

A-31       Stat.  Gratuities  to  families  of  deceased  employees 4 ,  614  00  4 ,  614  00  2 ,  976  00 


Total  Ordinary 22,153,310  29      20,376,095  56       16,310,711  36 

SPECIAL 

A-31         30  *Prairie   Farm   RehabiUtation   Act   and   Water 

Storage 3,000,000  00  2,983,296  27  2,069,076  18 

A-34         31     St.  Mary  River  Dam  Project 2,200,000  00  1,445,284  34  1,111,306  91 

A-34         32     Prairie  Farm  Assistance  Act  Administration...  500,000  00  402,419  35  450,104  35 

A-35       Stat.  Prairie  Farm  Assistance  Act 8,640, 139  57  8,640, 139  57  10,743,549  10 

A-36         33    To  provide  for  assistance  to  encourage  the  im- 
provement of  cheese  and  cheese  factories 1,700,000  00  921,999  56  1,057,591  57 

A-36         341  To  provide  assistance  for  the  replacement  of 

572/      maple  production  equipment 361 ,  729  00  360 ,  378  05  203 ,  265  45 


DEPARTMENT  OF  AGRICULTURE  A— 7 

See     No.  of  A>liA>t         1948-49  1948-49  1947-48 

Page      Vote  ^         _         Servicea  ■     jo  ^   j^f^  ^jy.  Appropriations        Expenditures         Expenditures 

If)  '.  .n  .o-^  t,/ 

A-36  35  To  provide  for  Administrative  Expenses,  Agri- 
cultural Prices  Support  Act,  1944 60,000  00  28,688  05  24,603  19 

A-37  690  Amount  required  to  recoup  the  Agricultiu-al 
Prices  Support  Account  to  cover  the  net 
operating  loss  of  the  Agricultural  Prices  Sup- 
port Board  during  the  fiscal  year  1947-48 1 ,  061 ,  353  30        1 ,  061 ,  353  30  171 ,  053  37 

A-37  36  To  reclaim  and  to  prevent  the  flooding  of  valu- 
able agricultural  lands  in  the  valley  of  the 
Lillooet  River,  near  Pemberton,  B.C 275 ,  500  00  194 ,  740  21  138 ,  803  17 

A-37         37    Agricultural  Research  Special  Projects 200 ,  000  00  146 ,  383  28  65 ,  131  59 

A-38  38  Land  Reclamation  and  Development  in  British 
Columbia  vmder  such  terms  and  conditions  as 
may  be  approved  by  the  Governor  in  Council        130,000  00  109,239  25  23,872  84 

A-38  39  Clearing  and  Settlement  of  New  Lands  under 
such  terms  and  conditions  as  may  be  approved 
by  the  Governor  in  Council 200,000  00 

A-38  40  Protection  and  Reclamation  of  Maritime  Dyke- 
lands  under  such  terms  and  conditions  as  may 
be  approved  by  the  Governor  in  Council 100 ,  000  00  53 ,  229  22  45 ,  979  65 

A-38  41  For  assistance  in  construction  of  potato  ware- 
houses under  regulations  to  be  approved  by  the 
Governor  in  Council 100,000  00 

A-38         42  *Agricultural  Products  Act 100,000  00 

A-40       689  \  To  provide  for  assistance  to  the  Province  of  Nova 

573  /      Scotia  in  the  removal  of  aged  apple  trees  and  of 

least  desirable  varieties  in  Nova  Scotia  under 

such  terms  and  conditions  as  may  be  approved 

by  the  Governor  in  Council 1,500,000  00        1,500,000  00 

A-40  574  To  provide  assistance  to  the  producers  of  rasp- 
berries in  British  Columbia,  under  such  terms 
and  conditions  as  may  be  approved  by  the 

Governor  in  CoimcU 425,000  00  371 ,512  51 

Expenditures:  from  Appropriations  not  required 
for  1948-49 13,965,218  09 

Total  Special 20,553,72187       18,218,662  96      30,069,555  46 


DEMOBILIZATION  AND  RECONVERSION 

A-40         431  Freight  Assistance  on  Western  Feed   Grains, 
691/      including  outstanding  claims  under  the  Feed 

Grain  Payment  Policy 20,750,000  00       18, 153,585  44      24,969,765  63 

A-42         44    Freight  Assistance  on  agricultural  lime  for  soil 

amendment  purposes 350,000  00  349,923  41 

A-42       692    Production  Assistance  on  Agricultural  lime  for  604,310  15 

soil  amendment  purposes 60,000  00  58,027  28 

A-39         45     Dairy  Products  Board 19,546  00  14,53114  38,929  30 

A-42       693    Dairy  Products  Board— Purchase  of  creamery 

butter  to  support  the  market  at  minimum 

prices  subject  to  the  approval  of  the  Governor 

in  Council 1,000,000  00 

A-39         46     Meat  Board,  including  Quality  Premiums  on  A 

and  Bl  Grade  Hog  Carcasses 6,153,702  00        4,585,365  52        5,597,772  27 

A-40         47    Special  Products  Board 25 ,000  00  16,339  82  78,749  54 

Expenditures:  from  Appropriations  not  required 

for  1948-49 : 1,943,051  22 

Total  Demobilization  and  Reconver- 
sion   28,358,248  00      23,177,772  61       33,232,578  11 

Grand  Total $71,065,280  16    $61,772,531  13     $79,612,844  93 

*  Complete  title  is  shown  in  the  following  details. 


A— 8  PUBLIC  ACCOUNTS:  PART  II 

ADMINISTRATION  SERVICE 

Salary  of  Minister,  Rt.  Hon.  J.  C.  Gardiner,  Salaries  Act,  c.  24,  1944 .  .$       10,000  00 

Motor  Car  Allowance  to  Minister,  Appropriation  Act  No.  5,  c.  61,  1931 $         2,000  00 


Rt.  Hon.  J.  G.  Gardiner  received  travelling  expenses  of  $4,622.88,  which  were  charged  to  Vote  1, 


Votes  1,  671  and  563     Departmental  Administration 

Estimates  Allotments       Expenditures 

Salaries  and  Wages 195,594  GO  206,134  GO            204,965  71 

Allowances  1,020  00  100  00                    83  05 

Miscellaneous   9,325  00  9,325  00                9,319  50 

A     Printing,  Stationery  and  Office  Equipment 20,600  00  20,600  00              18,633  59 

Telephones,  Telegrams  and  Postage   3.000  00  3,600  00               3,330  99 

Travelling   Expenses    14,820  00  14,300  00              11,749  86 

Expenses  of  Delegates  to  International  Conferences 16,000  00  8,400  00               4,807  57 

'       Repairs  and  Upkeep  of  Equipment 960  00  660  00 

Acquisition  of  Equipment  1,800  00 

$   263,119  00  $  263,119  00       S  252,890  27 

As  at  March  31,  1949,  there  were  86  salaried  employees  being  paid  from  this  vote,  of  whom  39  were 
permanent  and  47  temporary. 

k.     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 

Travelling  expenses  paid  to  R.  McCubbin,  Parliamentary  Assistant  to  the  Minister  of  Agriculture,  amounted 
to  $882.70. 


Votes  2  and  564     Publicity  and  Extension  Division 

Estimates  Allotments  Expenditures 

Salaries  and  Wages 113,848  00  121,848  00  121,047  90 

Allowances  375  00 

Express,  Freight  and  Cartage  6,000  00  5,100  GO  4,940  47 

Miscellaneous   400  00  400  00  319  58 

A     Printing,  Stationery  and  Office  Equipment 17,000  GO  15,700  GO  15,651  38 

Telephones,  Telegrams  and  Postage  2,800  00  2,800  GO  2,765  96 

Travelling  Expenses  10,000  00  7,875  GO  7,721  57 

Supplies  and  Materials  3,000  00  7.900  GO  7,869  30 

Acquisition  of  Equipment  42,000  00  34,300  00  34,241  54 

Repairs  and  Upkeep  of  Equipment •      1,000  00  500  00  270  86 


$   196,423  00       $   196,423  00        $   194,828  58 


This  vote  was  provided  for  expenditures  in  connection  with  disseminating  information  regarding  depart- 
mental activities  and  findings,  by  printed  bulletins  and  publications,  press,  radio  and  motion  picture  releases 
and  displays  at  fairs  and  exhibitions. 

As  at  March  31,  1949,  there  were  47  salaried  employees  being  paid  from  this  vote,  of  whom  27  were 
permanent  and  20  temporary. 
A     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationary. 

]    ii..!..T 


Vote  3     Advisory  Committee  on  Agricultural  Services 

Estimates  Allotments       Expenditures 

Miscellaneous  Services,  including  Travelling  Expenses  $      3,000  00       $      3,000  00       $      2,328  63 


.    DEPARTMENT  OF  AGRICULTURE 
Vole  4     ContribuUons  to  Empire  Bureaux  ^^t*U*A\v,^  nllMO^  bn« 

Estimates 

Imperial  Bureau  of  Biological  Control  9,124  88 

Imperial  Agricultural  Bureaux  53,045  92 

Imperial  Bureau  of  Entomology  14,843  32 

Imperial  Bureau  of  Mycology  9,124  88 

$     86,139  00       S 


A— 9 


Allotments       Expenditures 


9,124  88 

7,559  38 

53,045  92 

43,927  00 

14,843  32 

12,291  50 

9,124  88 

7,556  25 

86,139  00        $     71,334  13 


The  above  amounts  represent  Canada's  contributions  at  the  revised  rates  as  recommended  by  the  1946 
conference  which  was  held  in  London,  England. 

The  contributions  are  made  in  sterling  and  the  difference  between  the  amounts  voted  and  those  expended 
is  due  to  the  fact  that  the  former  were  calculated  at  the  par  rate  of  exchange,  while  payment  was  made  at  the 
official  rate. 


SCIENCE  SERVICE 

Votes  5,  672  and  565     Science  Service  Administration 

Estimates 

Salaries   56,390  00 

Allowances  

Co-operative  Investigations 10,600  00 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures   340,650  00 

Kentville,  N.S. — Science  Service  Laboratory  

Ste.  Anne  de  la  Pocatiere,  Que. — Science  Service  Laboratory 

Hull,  Que. — Completion  of  Virus  Unit  . .  .^ 

A         Ottawa,  Ont. — Records  Building  Road  ........  .^i  /! '. 

London,  Ont. — Science  Service  Laboratory  

B         Harrow,  Ont. — Renovation  of  Laboratory 

Winnipeg,  Man. — Science  Service  Laboratory 

Lethbridge,  Alta. — 

C  Science  Service  Laboratory 

Live  Stock  Insects  Laboratory  

Housing  Units  

D  Cold  Storage  Room  

Projects  under  $5,000 

Total  Acquisition  of  Land,  etc 340,650  00 

E     Acquisition  of  Equipment 10,250  00 

Miscellaneous   250  00 

Printing,  Stationery  and  Office  Equipment 2,500  00 

Supplies  and  Materials  50  00 

Telephones,  Telegrams  and  Postage 300  00 

Travelling  Expenses 7,500  00 

$   428,490  00 


Allotments 

Expenditures 

56,190  00 

100  00 

10,600  00 

53,535  02 

83  86 

9,300  00 

5.000  00 

50,000  00 

6,000  00 

533  60 

6,000  00 

11,600  00 
67,500  00 

11,053  25 
9,431  44 

20,000  00 
7,400  00 

19,997  00 

78,450  00 
19,700  00 
45,000  00 

73,470  56 
19,245  53 
13,887  70 

25,500  00 

2,500  00 

338,150  00 

22,333  00 

2,500  00 

178451  9S 

10.250  00 

350  00 

2,500  00 

50  00 

300  00 

9,500  00 

10,001  00 

272  30 

2,188  83 

48  87 

209  02 

8,770  94 

S  428,490  00 

$  262,861  82 

As  at  March  31,  1949,  there  were  20  salaried  employees  being  paid  from   this  vote,  of  whom   7  were 
permanent  and  13  temporary. 

A     Payment  was  made  to  the  Federal  District  Commission.  ' 

B  A  contract  amounting  to  $14,716  was  awarded  to  John  A.  Munger  &  Sons.  Payment  in  full  was  made 
during  the  year. 

C  A  contract  estimated  at  $17,000  was  awarded  to  Walker  and  Holberton  for  the  installation  of  plumbing, 
heating  and  gas  fitting  units,  on  the  basis  of  cost  plus  fee  of  $1,000.  Payments  during  the  year  amoimted 
to  $12,939.01. 

D  A  contract  amoimting  to  $21,503  was  awarded  to  Bruce  Robinson  Electric,  Ltd.  for  the  construction  and 
insulation  of  a  low  temperature  room.    Payment  in  full  was  made  during  the  year. 

E  Includes  $9,558  paid  to  Bruce  Robinson  Electric,  Ltd.  for  refrigeration  and  air  conditioning  equipment  for 
a  cold  storage  room  at  Lethbridge. 

39884—2 


A— 10 


PUBLIC  ACCOUNTS:  PART  II 


Votes  6  and  673     Animal  and  Poultry  Pathology 


Salaries  and  Wages  

Allotted  from  Vote  85,  Salaries,  etc , 

Allowances 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works  and 

Structures , 

Sackville,  NJB. — Addition  to  Laboratory 

^■ ;    Hull,  Que.— Projects  under  $5,000  

Lethbridge,  Alta. — 

Road  Construction  

Projects  under  $5,000  

Total  Acquisition  of  Land,  etc 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 

Acquisition  of  Equipment  

Repairs  and  Upkeep  of  Equipment 

Express,  Freight  and  Cartage  

Miscellaneous  

Printing,  Stationery  and  Oflfice  Equipment 

Rents 

Supplies  and  Materials 

Telephones,  Telegrams  and  Postage 

Travelling    Expenses     


This  vote  was  provided  for  expenditures  in  connection  with  research  and  experimental  studies  of  animal 
and  poultry  diseases,  related  investigations  and  laboratory  diagnosis,  and  the  manufacture  of  relevant  biological 
products 

As  at  March  31,  1949,  there  were  66  salaried  employees  being  paid  from  this  vote,  of  whom  38  were 
permanent  and  28  temporary. 

Wages  of  labourers  and  casual  employees  amounted  to  $43,772.67. 


Estimates 

Allotments 

Expenditures 

198,440  00 

204,132  16 

204,132  16 

8,502  89 

8.502  89 

8,502  89 

240  00 

408  22 

408  22 

11,400  00 

550  00 

550  00 

2,446  33 

2,446  33 

5,661  00 

5,661  00 

2,541  43 

2,541  43 

lUOO  00 

11,198  76 

11,198  76 

9,400  00 

7,048  14 

7,048  14 

.       10,100  00 

9,508  56 

9,508  56 

1,100  00 

1,565  39 

1,565  39 

1,500  00 

1,411  45 

1,411  45 

2,790  00 

3,128  76 

3,128  76 

8,350  00 

6,566  69 

6,566  69 

2,300  00 

2,875  00 

2,875  00 

,       35,000  00 

34,465  49 

34,465  49 

735  00 

676  14 

.,_ ,       576  14 

6,175  00 

4,645  24"'"' 

^^*  '4,645  24 

$  296,032  89 

$   296,032  89 

$  296,032  89 

Vote  7     Bacteriology  and  Dairy  Research 

Estimates 

Salaries  and  Wages 72,457  00 

Allotted  from  Vote  85,  Salaries,  etc 1,197  04 

Acquisition  of  Equipment  4,770  00 

Express,  Freight  and  Cartage   450  00 

Miscellaneous   610  00 

Printing,  Stationery  and  OflBce  Equipment 1,475  00 

Supplies    4,800  00 

Telephones,  Telegrams  and  Postage  100  00 

Travelling    Expenses    3,000  00 


Allotments       Expenditures 


77,490  90 

1,197  04 

1,492  84 

110  00 

529  81 

717  90 

4,308  55 

44  91 

2.967  09 


77,490  90 

1,197  04 

1,492  84 

110  00 

529  81 

717  90 

4,308  55 

44  91 

2,967  09 


S     88,859  04        $     88,859  04       $     88,859  04 


This  vote  was  provided  for  expenditures  in  connection  with  bacteriological  research  in  crop  production, 
milk  production,  the  processing  and  manufacturing  of  dairy  products,  the  preservation  of  foodstuffs  and  the 
use  of  agricultural  products  as  well  as  the  maintenance  of  standards  of  these  products. 

As  at  March  31,  1949,  there  were  26  salaried  employees  being  paid  from  this  vote,  of  whom  12  were 
permanent  and  14  temporary. 


Votes  8,  674  and  566     Botany  and  Plant  Pathology 

Estimates 

Salaries  and  Wages 664,484  00 

Allowances  660  00 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures 63,250  00 

Charlottetown,  P.E.I.— 

A  Extension  to  Bam  and  Storage  Building 

Projects  under  $5,000 •.;,:  >  ,, 


;  SOUauucii 

Allotments 

Expenditures 

650,484  00 
660  00 

648,933  74 
309  28 

15,000  00 
3,650  00 

15,000  00 
3,648  26 

DEPARTMENT  OF  AGRICULTURE  A— 11 

Estimates  Allotments       Expenditures 

Ottawa,  Ont. — Paving  around  Header  House  and  Garage  . . .  2,500  00  2,252  71 

Toronto,  Ont. — Laboratory  fixtures  for  new  quarters 4,500  00  4,074  46 

Harrow,  Ont. — 

B            Greenhouse    14,270  00  14,270  00 

Projects  under  $5,000 730  00                  730  00 

St.  Catharines,  Ont. — 

Cottage  for  caretaker 7,533  88  7,533  88 

C            Greenhouse  extension   8,966  12  8,954  80 

Winnipeg,  Man. — Construction  of  Laboratory;  fittings 1,600  00  1,600  00 

Summerland,  B.C.— Projects  under  $5,000  4,300  00  4,150  90 

Victoria,  B.C.— Wood  Storage  Shed  for  Cowichan  Laboratory  200  00                  200  00 

Total  Acquisition  of  Land,  etc 6S^60  00             63^50  00  62^15  01 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 6,050  00               6,050  00  6,002  60 

D     Acquisition  of  Equipment  69,320  00              64,320  00  63,401  12 

Repairs  and  Upkeep  of  Equipment 7,000  00              12,000  00  11,599  17 

Express,  Freight  and  Cartage  '. 2,995  00               2,995  00  2,328  16 

Miscellaneous 4,586  00                4,586  00  4,083  43 

E     Printing,  Stationery  and  Office  Equipment .v.:..'!.".:.  24,000  00              20,000  00  19,294  16 

Rents  9,534  00               9,534  00  4,905  56 

Supplies  and  Materials 20,025  00              38,025  00  37,494  84 

Telephones,  Telegrams  and  Postage  3,642  00               3,642  00  3,128  55 

Travelling  Expenses 54,800  00              54,800  00  50,695  35 


$  930,346  00        $  930,346  00        $   914,590  97 


This  vote  was  provided  for  e.xpenditures  in  connection  with  experimentation  and  research  in  botanical  and 
plant  pathological  problems  to  reduce,  and  if  possible  eliminate,  losses  incident  to  disease  in  agricultural  crops 
and  forest  trees,  and  the  development  and  maintenance  of  the  Arboretum  and  Botanic  Garden  at  Ottawa. 

As  at  March  31,  1949,  there  were  232  salaried  employees  being  paid  from  this  vote,  of  whom  93  were 

permanent  and  139  temporary. 
A     A  contract  amounting  to  $12,600  was  awarded  to  L.  M.  Poole.    Payment  in  full  was  made  during  the  year. 
B     A  contract  amounting  to  $13,327.90  was  awarded  to  Lord  and  Burnham  Co.,  Lunited.    Payment  in  full  was 

made  during  the  year. 
C     A  contract  amounting  to  $8,364  was  awarded  to  Lord  and  Burnham  Co.,  Limited.    Payment  in  full  was 

made  during  the  year. 
D     Includes  the  purchase  of  4  cars,  $6,796.70  and  7  trucks,  $11,760.14. 
E     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 


Votes  9  and  675     Agricultural  Chemistry 

Estimates 

Salaries  and  Wages 252,953  00 

Allowances    480  00 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures   9,600  00 

Ottawa,    Ont. — Additions    and    Alterations    to    Ventilating 

System  in  the  Chemistry  Laboratory 

A         Summerland,  B.C. — Fitting  up  Laboratory 

Total  Acquisition  of  Land,  €t<; 9,600  00 

Repairs  and  Upkeep  of  Buildings  and  Works 4,000  00 

B     Acquisition  of  Equipment 36,528  00 

Repairs  and  Upkeep  of  Equipment 7,600  00 

Express,  Freight  and  Cartage 750  00 

Miscellaneous    595  00 

Printing,  Stationery  and  Office  Equipment 5,600  00 

Supplies  and  Materials 29,100  00 

Telephones,  Telegrams  and  Postage 200  00 

Travelling  Expenses  4,480  00 


Allotments 

Expenditures 

253,053  00 

249,987  01 

480  00 

98  22 

3,000  00 

472  50 

6,600  00 

6,600  OO 

9,600  00 

7Ji)72  60 

1,000  00 

379  38 

25,528  00 

24,555  59 

1,900  00 

842  47 

1,250  00 

1,112  27 

1,595  00 

1,522  08 

4,600  00 

4,539  41 

47,100  00 

46,748  84 

300  00 

276  35 

5,480  00 

5,166  28 

$   351,886  00        $  351,886  00       I   342,298  40 
39884— 2i 


A— 12  PUBLIC  ACCOUNTS:  PART  II 

This  vote  was  provided  for  expenditures  in  connection  with  research  in  the  chemistry  of  animal  and 
plant  nutrition,  food  processing  and  preservation,  soils  and  fertilizers,  and  the  processing  of  field  and  horti- 
cultural crops. 

As  at  March  31,  1949,  there  were  87  salaried  employees  being  paid  from  this  vote,  of  whom  33  were  per- 
manent and  54  temporary. 
A     A  contract  amounting  to  $21,920  was  awarded  to  Kenyon-Killick  Limited.    Payment  in  full  was  made 

during  the  year.    Of  this  amount,  $15,320  was  charged  to  Vote  10. 
B     Includes  the  purchase  of  1  refraotometer,  $1,400;  3  microscopes,  $1,759.50  and  2  centrifuges,  $1,312.40. 


Votes   10  and   676     Agricultural  Entomology,   including   a  payment   of   $3,500   to   the   Conunonwealth 
Biological  Control  Laboratory,  Belleville,  Ontario,  for  special  services 

Estimate! 

Salaries  and  Wages ". .      759,338  00 

Allowances   

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 
and  Structures  

Charlottetown,  P.E.L — Storage  Building  and  Garage 

Fredericton,  'N.B. — Insecticide  storage  shed 

St.  Jean,  Que. — ^PuTchase  of  Land 

Belleville,  Ont.— 

A  Installation  of  Elevator 

Projects  under  $5,000 

Chatham,  Ont. — Headerhouse  

Vineland,  Ont. — Garage    

Suffield,  Alta. — Share  in  construction  of  greenhouse 


Estimates 

Allotments 

Expenditures 

759,338  00 

738,438  00 

720,908  06 

780  00 

780  00 

215  93 

82,700  00 

3,000  00 

2,995  00 

500  00 

5,000  00 

6,400  00 

6,360  00 

1,200  00 

1,026  47 

40,000  00 

115  52 

1,723  90 

1,721  40 

4,000  00 

3,796  00 

Summerland,  B.C. — 

B            Completion   of   Laboratory 15,824  40  15,824  40 

C  Construetion  of  garage,  equipment  and  chemical  storage 

building  6,451  70  6,451  70 

Kamloops,  B.C.— New  well 1,500  00  985  03 

Total  Acquisition  of  Land,  etc 82,700  00             85,600  00  39,275  52 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 21,035  00              21,035  00  10,544  47 

D     Acquisition    of   Equipment 62,836  00              62,836  00  59,045  58 

Repairs  and  Upkeep  of  Equipment 14,735  00              14,735  00  13,383  23 

Express,  Freight  and  Cartage 5.950  00               5,950  00  4,168  77 

Miscellaneous    7,867  00                7,867  00  7,466  29 

Payment  to  the  Commonwealth  Biological  Control  Laboratory, 

Belleville,  Ont.,  for  special  services 3,500  00               3,500  00  3,500  00 

E     Printing,  Stationery  md  Office  Equipment 27,550  00              27,550  00  26,301  56 

Rents     ^..^...^ 10.280  00              10,280  00  6,446  50 

! <  Ot)    Of'?;,! 

F     Supplies  and  Materials 45,686  00              60,686  00  59,873  02 

Telephones,  Telegrams  and  Postage 6,071  00               6,071  00  5,341  93 

Travelling   Expenses    88,240  00              91,240  00  89,702  79 

$1,136,568  00       $1,136,568  00       $1,046,173  65 


This  vote  was  provided  for  expenditures  incurred  in  devising  methods  for  controlling  insect  pests  and 
protecting  agricultural  and  industrial  products  against  insect  damage  and  loss. 

r;      As  at  March  31,  1949,  there  were  261  salaried  employees  being  paid  from  this  vote,  of  whom  106  were 
7  permanent  and  155  temporary. 

%     A  contract  amounting  to  $6,360  was  awarded  to  Turnbull  Elevator  Company  Limited.    Payment  in  full 
was  made  during  the  year. 

B     A  contract  amounting  to  $21,920  was  awarded  to  Kenyon-Killick  Limited.     Payment  m  full  was  made 
during  the  year.    Of  this  amount,  $6,600  was  charged  to  Vote  9. 

Expenditures  also  include  final  payment  of  $504.40  to  Kenyon-Killick  Limited  on  a  contract  amounting 
to  $21,784. 

C     A  contract  amounting  to  $6,451.70  was  awarded  to  A.  Baillie.    Payment  in  full  was  made  during  the  year. 


DEPARTMENT  OF  AGRICULTURE  A— 13 

D  Includes  the  purchase  of  9  new  cars  at  a  net  cost  of  $13,337^7  aiter  deducting  allowances  of  $2,514  for 
7  used  cars;  5  new  trucks  at  a  net  cost  of  $7,826.33  after  deducting  allowances  of  $523  for  2  used  t nicks; 
2  sprayers,  $4,169.04. 

E     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 

F  Includes  $10,720.63  paid  to  the  Commonwealth  Bureau  of  Biological  Control  as  authorized  by  P.C.  17/2020,. 
April  27,  1949,  for  expenses  incurred  on  behalf  of  the  Department.  This  payment  was  additional  ta 
the  amount  of  $3,500  mentioned  in  the  vote  title.  ijmqc;' 


Voles  11  and  677     Forest  Entomology       .^,.»..., 

_  Estimates  Allotments  Expenditures 

Salaries  and  Wages .'. . . ."'; 509,397  00  510,397  00  446,890  60 

Allowances  200  00  116  27 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures   395,550  00 

Fredericton,  N.B. — Storeroom  at  Green  River 350  00 

Sault  Ste.  Marie,  Ont. — 

A            Laboratory    358,000  00  79,442  73 

Rangers'  Cabins  5,850  00  5,835  57 

Purchase  of  Land 6,601  80  6,601  80 

Temporary  Housing  8,398  20  8,398  20 

Projects  under  $5,000  2,950  00  2,839  14 

Winnipeg,  Man. — 

B            Whiteshell  Field  Station 7,000  00  4,613  00 

Projects  under  $5,000  4,000  00  3^049  56 

Indian  Head,  Sask. — Insectory  300  00  300  00 

Calgary,  Alta. — Rangers'  Cabins,  Rockies 7,100  00  7,100  00 

Victoria,  B.C. — 

Insectory 6,000  00  5,611  19 

Addition  to  Cowichan  Station 2,000  00  1,907  16 

Total  Acquisition  of  Lands,  etc S95fi50  00  408,550  00  125,698  35 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 1,850  00  1,850  00  1,266  95 

C     Acquisition  of  Equipment  157,589  00  127,389  00  90,007  00 

Repairs  and  Upkeep  of  Equipment  10,934  00  14,934  00  14,599  00 

Express,  Freight  and  Cartage 2,515  00  2,515  00  1,849  74 

Miscellaneous   6,700  00  6,700  00  5,085  54 

D     Printing,  Stationery  and  Office  Equipment 15,000  00  15,000  00  11,320  51 

Rents 525  00  525  00  180  00 

Supplies  and  Materials  33,655  00  44,655  00  43,680  44 

Telephones,  Telegrams  and  Postage  3,535  00  4,535  00  4,087  64 

Travelling  Expenses  74,745  00  74,745  00  73,990  71 

J        rXrYr-                                                                         $1,211,995  00  $1,211,995  00  $818,772  75 

This  vote  was  provided  for  expenditures  in  connection  with  research  in  the  control  or  eradication  of  insect 
pests  attacking  forests  and  forest  products. 

As  at  March  31,  1949,  there  were  173  salaried  employees  bemg  paid  from  this  vote,  of  whom  27  were 
permanent  and  146  temporary. 

A  A  contract,  at  an  estimated  cost  of  $357,480,  plus  a  fixed  fee  of  $15,000,  was  awarded  to  McLarty  Bros.  & 
Brodie,  by  the  Department  of  Public  Works.  Payments  in  the  current  year  were  $76,303.95  and  payments  to 
date,  $265,106.05. 

B  A  contract  amounting  to  $6,883  was  awarded  to  McBain  &  Jack.  Payments  during  the  year  amoimted 
to  $4,613. 

C  Includes  the  purchase  of  14  new  trucks  at  a  net  cost  of  $23,432.18  after  deducting  allowances  of  $2,425  for 
8  used  trucks;  215  air  conditioning  imits,  $44,054.68. 

D     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 


A— 14  PUBLIC  ACCOUNTS:  PART  II 

Votes  12,  678  and  567     Plant  Protection  '      >  «'f*  - 

1  -kA  K«r  K.  .r^i^UHollH  s«^.^^i  Estimates 

Salaries  and  Wages v.^;..»^.»«f.  »^fr.*.. . 436,889  00 

Allowances i 645  GO 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 1,000  00 

A     Acquisition  of  Equipment  10,000  00 

Repairs  and  Upkeep  of  Equipment  4,500  00 

Express,  Freight  and  Cartage 800  00 

Miscellaneous   1,000  00 

B     Printing,  Stationery  and  Office  Equipment  28,000  00 

Rents  and  Taxes 3,050  00 

Supplies  and  Materials  3,000  00 

Telephones,  Telegrams  and  Postage  4,800  00 

Travelling  Expenses 103,500  00 


Allotments 

Expenditures 

434,689  00 

432,968  80 

345  00 

60  37 

500  00 

419  74 

10,000  00 

8,164  98 

9,500  00 

9,465  59 

1,300  00 

1,198  12 

1,200  00 

1,111  34 

28,000  00 

26,762  80 

2,050  00 

1,990  76 

4,500  00 

4,102  51 

4,300  00 

4,178  96 

100,800  00 

97,780  24 

$  597,184  00        $  597,184  00       $  588,204  21 


This  vote  was  provided  for  expenditures  in  connection  with  the  enforcement  of  the  Destructive  Insect 
and  Pest  Act  and  regulations  made  thereunder  in  respect  of  the  import  and  export  of  plants  and  plant  products 
and  the  eradication  or  control  of  foreign  insect  pests  and  plant  "diseases  when  infestation  has  taken  place 
in  Canada. 

As  at  March  31,  1949,  there  were  134  salaried  employees  being  paid  from  this  vote,  of  whom  71  were 
permanent  and  63  temporary. 

A     Includes  the  purchase  of  5  new  cars  at  a  net  cost  of  $6,77156  after  deducting  allowances  of  $2,023.84 
for  5  used  cars. 

B     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 


EXPERIMENTAL  FARMS  SERVICE 

Vote  13     Experimental  Farms  Service  Administration 

'         -  Estimates 

Salaries 88,185  00 

Allotted  from  Vote  85,  Salaries,  etc. 5,702  55' 

Allowances 540  00 

Acquisition  of  Equipment  1,200  00 

Repairs  and  Upkeep  of  Equipment 300  00 

Miscellaneous   750  00 

Printing,  Stationery  and  Office  Equipment 5,000  00 

Supplies  and  Materials 1,500  00 

Telephones,  Telegrams  and  Postage  500  00 

Travelling   Expenses    2,500  00 


$   106,177  55 


Allotments 

Expenditures 

91,705  00 

5,702  55 

70  00 

380  00 

91,705  00 

5,702  55 

66  44 

375  69 

200  00 
4,040  00 
1,500  00 

175  00 
2,405  00 

189  82 
4,035  60 
1,489  73 

150  00 
2,167  24 

$   106,177  55 

$ 

105,882  07 

As  at  March  31,  1949,  there  were  36  salaried  employees  being  paid  from  this  vote,  of  whom  24  were 
permanent  and  12  temporary. 


Votes  14  and  679     Central  Experimental  Farm 

Estimates  Allotments       Expenditures 

Salaries  and  Wages 966,952  00  940,952  00  936,973  28 

Allowances  750  00  760  00  204  24 

f     Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures 181,800  00 

Ottawa,  Ont. —  ,  •     ■  „      tj  «  i.     ,        .        rr 

A  Purchase  of  Scott  Fann  VV:Vl\*:^.!\M'l.T."Jr;.'?.?:l1VA?r.  .''•'"*''**'''"  ''"'  56.000  00  66.000  00 


DEPARTMENT  OF  AGRICULTURE  A— 15 

.y^ih^^-JT       .tn^^tonA           «.»prrHt,.f  Estimates  Allotments       Expenditures 

B            Drainage— Caldwell  Farm  15,000  00  13.191  30 

Completion  of  Roads  and  Fencing— Caldwell  Farm 6,300  00  6,298  09 

C            Replacement  of  Garage  67,000  00  60,523  50 

D            Completion  of  Greenhouse 5,900  00  5,876  39 

Projects  under  $5,000  6,100  00  6,033  91 

Total  Acquisition  of  Land,  etc ISlfiOO  00  156,300  00  147,923  19 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 8,500  00  3,326  43 

E     Acquisition  of  Equipment  38,285  00  26,285  00  25.287  45 

Repairs  and  Upkeep  of  Equipment 4,750  00  14,750  00  14,207  50 

Freight,  Express  and  Cartage  4.910  00  4,910  00  3,525  86 

Miscellaneous  4,080  00  4,080  00  3,763  12 

F     Printing,  Stationery  and  Office  Equipment 63,150  00  58,150  00  56,936  02 

Rents  3,110  00  3,110  00  2.226  93 

Supplies  and  Materials 56,914  00  82,914  00  82  251  19 

G     Feed    36,400  00  50,400  00  50.269  56 

Telephones,  Telegrams  and  Postage  2,890  00  2,890  00  1,635  14 

Travelling  Expenses  52,850  00  61,850  00  61,660  42 

$1,415,841  00        $1,415,841  00        $1,390,190  33 


As  at  March  31,  1949,  there  were  209  salaried  employees  being  paid  from  this  vote,  of  whom  140  were 
permanent  and  69  temporary. 
Wages  of  labourers  and  casual  employees  amounted  to  $334,311.37. 

A     Payment,  as  authorized  by  P.C.  292  of  January  21,  1949,  was  made  to  the  Olive  G.  Scott  Estate,  Ottawa,  for 
65  acres,  more  or  l«ss,  of  land  contiguous  to  the  Central  Experimental  Farm. 

B     A  contract  amounting  to  $12,030  was  awarded  to  Mahoney  &  Rich  Limited.    Payment  in  full  was  made 
during  the  year. 

C     A  contract  amounting  to  $68,090  was  awarded  to  George  A.  Grain  &  Sons,  by  the  Department  of  Public 
Works.    Payments  during  the  year  amounted  to  $53,946. 

D     A  contract  amounting  to  $16,811.90  was  awarded  to  Doran  Construction  Co.,  Ltd.,  by  the  Department  of 
Public  Works.  Payments  in  the  current  year  were  $4,900  and  payments  to  date,  $16,240. 

E     Includes  the  purchase  of  2  new  cars  at  a  net  cost  of  $3,123.93  after  deducting  an  allowance  of  $260  for  1  used 
car;  2  new  tractors  at  a  net  cost  of  $1,613.30  after  deducting  an  allowance  of  $825  for  1  used  tractor;  1  new 
"^  hay  chopper  at  a  net  cost  of  $1,226.07  after  deducting  an  allowance  of  $660  for  1  used  chopper;  1  baler, 
$2,097.62;   1  microscope,  $1,129.75;   1  harvester,  $1,172.63;   1  spectrophotometer,  $1,350. 

F     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 

G     Expenditures  were  for  feed  for  animals  and  poultry  required  to  augment  that  grown  on  the  Farm. 

Votes  15  and  680     Branch  Farms  and  Stations  and  Illustration  Stations 

Estimates  Allotments       Expenditures 

Salaries  and  Wages  2,278,743  00         2,292,743  00         2,256,897  02 

Allowances   10,180  00  12,180  00  11,224  24 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 
:;  and  Structures   493,835  00 

Prince  Edward  Island 
Charlottetown — Purchase  of  land  9,000  00  8,867  25 

Nova  Scotia 

>■         Kentville— Projects  imder  $5,000  2,800  00  2,794  63 

I         Nappan-^ 

«■-            Marshland  Rehabilitation,  Experimental  Work  22,000  00  21,232  27 

H'^             Completion  of  machine  shop  16,000  00  15,733  31 

,                 Projects  under  $5,000   2,850  00  2,792  76 

40,850  00  89,768  34 


A— 16 


PUBLIC  ACCOUNTS:  PART  II 


ez 

la 

'.I 


B 


i.-jHi;  I 


J 
New  Brunswick 
Fredericton —                                                                 '    •      ■  • 
Construction  of  warehouse  and  cold  storage  (fire  replace- 
ment)      

Completion  of  3  cottages  

Office  building  (MacDonald's  Comers)  

Projects  under  $5,000 

;  Quebec 

Lennoxville — Projects  under  $5,000   

Normandin — 

Cereal  and  Forage  Crop  building 

Projects  under  $5,000   

Ste.  Anne  de  la  Pocatiere — 

Cottage  for  Officer-in-charge  (Caplan)   

New  Bam  (Caplan)   

Projects  under  $5,000 , 

Ontario 
Woodslee — 

Completion  of  bunkhouse  

New  cottage  

Manitoba 
Brandon — 

Office  Laboratory  building  

Road   construction «,.., 

.  :  r   .t  -.a   .J    .. j.,» 

Morden — Completion  of  Forage  Crop  building  

Saskatchewan 
Indian  Head — 

Completion  of  tree  packing  shed  . .  •  •  '•  .'ii 

Completion  of  greenhouse  1  Z?'X  .■  .7 

Regina — ^Projects  under  $5,000  

Scott — ^Cottage  for  Assistant 

Sutherland — Completion  of  tree  storage  cellar  ^. . .,. , 

Swift  Currents  /rni-.m  vT.tii.fni  fur 

Completion  of  boardinghouse  \....\ ". . . . 

Rebuilding  power  line  

Telephone  system   

Alberta 

Beaverlodge — Completion  of  cattle  barns 

Fort  Vermilion — Cottage  for  farm  foreman  

Lacombe — 

Completion  of  piggery  extension 

Completion  of  office  conversion 

Lethbridge — 

Cottage  for  technician  

Addition  to  bunkhouse  

Completion  of  Animal  Nutrition  Laboratory  

Portable  Irrigation  System   

Completion  of  bunkhouse  (Scandia  Ranch)   

Manyberries — Completion  of  well  drilling  


Estimates 

Allotments 

Expenditures 

44,500  00 
6,000  00 
5,500  00 

10,350  00 

44,490  00 
6,000  00 
5,500  00 

10,309  95 

66^50  00 

66,299  95 

400  00 


980  00 


392  21 


5,000  00 
1,500  00 
6m  00 

4,999  99 
1,499  67 
6,499  66 

8,400  00 

12,150  00 

9,950  00 

30,500  00 

8,394  84 
12,121  86 

9,428  99 
29;9j!^  69 

1,000  00 
8,000  00 
9,000  00 

999  66 
7,998  58 
8^98  24 

28,000  00 

1,000  00 

29,000  00 

20,457  00 
1,000  00 

21,457  00 

980  00 


11,000  00 

11,000  00 

1,770  00 

1,542  82 

12,770  00 

12,542  82 

11,900  00 

9,960  00 

4,700  00 

4,690  11 

8,000  00 

7,997  38 

15,000  00 

15,000  00 

8,000  00 

8,000  00 

3,000  00 

26,000  00 

28,000  00 

1,730  00 

1,730  00 

4,000  00 

3,994  31 

5,000  00 

4,881  86 

7,100  00 

6,552  66 

12,100  00 

11AS4  61 

8,000  00 

7,964  39 

15,000  00 

14,778  69 

21,826  00 

21,824  68 

25,000  00 

23;263  63 

1,876  00 

1346  48 

71,700  00 

69,666  77 

530  00 


630  00 


DEPARTMENT  OF  AGRICULTURE  A— 17 

ESstimates 


British  Columbia 
Agassiz — 
D  Cottage  for  Assistant  

E  Addition  to  office  building *'' 

Projects  under  $5,000    _ 

Prince  George —  ■        ^  •  - 

Cottage  for  herdsman  

Projects  under  $5,000 

F         Saanichton — Projects  under  $5,000   

Smithers — Overhauling  log  house   

Summerland — Projects  under  $5,000    *^  ■-;     g£-j     ~ 

General  ''  "      '^^     ^ 

Sub-stations — Projects  under  $5,000   "^ 

Purchase  of  Land   

Total  Acquisition  of  Land,  etc J^3,8S6  00 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 

G     Acquisition  of  Equipment  258,220  00 

Repairs  and  Upkeep  of  Equipment  25,000  00 

Freight,  Express  and  Cartage   25,060  00 

Miscellaneous     37,120  00 

H     Printing,  Stationery  and  Office  Equipment  75,505  00 

I      Rents 44,267  00 

Supplies  and  Materials  267,575  00 

Feed     82,055  00 

Telephones,  Telegrams  and  Postage   17,040  00 

Travelling  Expenses  129,555  00 

$3,744,155  00 


Allotments 

Expenditures 

7,000  00 

6,999  99 

6,000  00 

3,000  00 

16,000  00 

6,000  00 

2,839  32 

15,839  SI 

5,500  00 
1,800  00 
7JS00  00 

5,432  31 
1,800  00 
7^2  31 

3,300  00 

1,000  00 

J  :  9,300  00 

3,299  66 
1,000  00 
8,275  02 

20,150  00 

4,846  00 

410,706  00 

17,545  76 

4,846  00 

389^76  83 

48,000  00 

46,209  52 

183,349  00 
80,000  00 
26,060  00 
41,120  00 

142,491  13 
76,633  52 
25,558  73 
40,110  26 

75,505  00 

66,903  75 

54,267  00 
267,575  00 
106,055  00 

17,040  00 
129,555  00 

53,867  59 
255,079  22 
105,646  04 

15,087  22 
105,046  41 

$3,744,155  00 

$3,590,331  48 

This  vote  was  provided  for  expenditures  in  connection  with  the  maintenance  and  operation  of  30  branch 
farm?  and  stations,  3  laboratories,  1  pilot  flax  mill  and  230  illustration  stations  and  sub-stations,  the  latter  being 
located  on  privately-owned  farms  throughout  Canada,  the  owners  of  which  have  entered  into  co-operative  agree- 
ments with  the  Department  to  carry  on  specified  work  under  direction. 

As  at  March  31,  1949,  there  were  439  salaried  employees  being  paid  from  this  vote,  of  whom  245  were 
permanent  and  194  temporary. 

Wages  of  labourers  and  casual  employees  amounted  to  $1,106,166.55. 

ii  -^ 

Amount  of  Payments  Payments 

Name  of  Contractor  Contract  1948-49  to  date 

A     Caldwell   Construction  Company    $  44,450  00        $     44,450  00        $     44,450  00  f/) 

B     H.  D.  Spratling,  cost  plus  fee  of  8  per  cent.  Estimated  cost 

of  contract  $63,720 63,720  00  16,464  95  16,454  95 

C     Lethbridge   Woodworking  Company,  payments  amounting 

to  $24,646.13  were  charged  to  Vote  37  in  1947-48 46,451  93  21,805  80  46,451  93(/) 

D     Eraser  Valley  Builders  Limited  6,260  00  6,260  00  6,260  00  (/) 

E     Eraser  Valley  Builders  Limited  6,000  00  6,000  00  6,000  00(/) 

F     Lord  and  Burnham  Co.  Limited,  construction  of  greenhouse       14,280  00  1,428  00  14,280  00(/) 

(/)  Including  final  payment. 

G  Includes  the  purchase  of  8  new  cars  at  a  net  cost  of  $12,510.61  after  deducting  allowances  of  $2,439  for  6  used 
cars;  8  new  trucks  and  1  used  truck  at  a  net  cost  of  $12,753.40  after  deducting  allowances  of  $1,926.72  for 
6  used  trucks;  14  new  tractors  at  a  net  cost  of  $12,603.15  after  deducting  allowances  of  $3,442.72  for  6  used 
tractors;  2  combines  at  a  net  cost  of  $4,152.01  after  deducting  an  allowance  of  $1,500  for  1  used  combine- 
1  boiler,  $2,980. 

H     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 

I      Includes  payment  for  rental  of  230  illustration  stations  and  sub-stations,  $50,190. 


A— 18 


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A— 20  PUBLIC  ACCOUNTS:  PART  II 

PRODUCTION  SERVICE 
Vote   16     Production  Service  Administration 


Salaries    

Allotted  from  Vote  85,  Salaries,  etc 

Allowances  

Miscellaneous   

Printing,  Stationery  and  OflBce  Equipment. 

Supplies  and  Materials 

Telephones,  Telegrams  and  Postage 

Travelling   Expenses    


As  at  March  31,  1949,  there  were  20  salaried  employees  being  paid  from  this  vote,  of  whom  13  were 
permanent  and  7  temporary. 


Estimates 

Allotments 

44,685  75 

5,727  51 

16  61 

125  00 

703  25 

100  00 

83  39 

375  00 

Es 

penditurea 

43,589  00 

44  685  75 

5,727  51 

5,727  51 

100  DO 

16  61 
123  85 

1,000  00 
100  00 
300  00 

1,000  00 

703  25 
85  35 
69  67 

375  00 

$     51,816  51 

$     61,816  51 

$ 

51,786  99 

Votes  17  and  568     Health  of  Animals — Administration  of  Animal  Contagious  Diseases  Act,  and  Meat 
and  Canned  Foods  Act 

Estimates  Allotments  Expenditures 

Salaries    and    Wages 2,167,308  00  2,171,558  00  2,171,558  00 

Allotted  from  Vote  85,  Salaries,  etc 46,360  48  46,360  48  46,360  48 

Allowances     5,000  00  669  67  662  46 

Travelling   Expenses 295,000  00  282,400  00  280,538  69 

Professional  Services,  including  medical  and  legal  fees 1,150  00  4,150  00  4,123  75 

A     Acquisition  of  Equipment 16,750  00  3,950  00  3^96  74 

Repairs  and  Upkeep  of  Equipment 21,000  00  23,380  33  23,296  15 

Supplies    50,000  00  59,800  00  59,720  32 

Express,  Freight  and  Cartage 4,300  00  4,300  00  4,293  24 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 7,000  00  6,500  00  6,475  74 

Telephones,  Telegrams  and  Postage 24,000  00  23,000  00  22,943  43 

B     Printing,  Stationery  and  Office  Equipment 30,000  00  40,000  00  39,952  00 

C     Miscellaneous    37,000  00  40,000  00  39,868  00 

Rents 7,000  00  5,800  00  5,71141 

$2,711,868  48  $2,711,868  48  $2,709,401  31 


This  vote  was  pirovided  for  expenditures  in  connection  with  the  administration  of  (a)  the  Animal  Con- 
tagious Diseases  Act  and  regulations  made  thereunder  to  protect  Canadian  live  stock  from  foreign  animal 
diseases  and  to  eradicate  or  control  such  diseases  when  contracted  in  Canada;  (6)  the  Meat  and  Canned  Foods 
Act  and  regulations  thereunder  governing  the  inspection  of  meats  at  packing  plants. 

As  at  March  31,  1949,  there  were  753  salaried  employees  being  paid  from  this  vote,  of  whom  466  were 
permanent  and  288  temp>orary. 

A     Includes  the  purchase  of  2  new  cars  at  a  net  cost  of  $2,983.70  after  deducting  allowances  of  $400  for 
2  used  cars. 

B     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 

C     Expenditures  consist  mainly  of  laundry  charges  of  meat  inspectors  and  laboratory  workers  ea  well  aa 
laboratory  expenses  in  connection  with  blood  teats. 


Votes   18,  681  and  569     Health  of  Animals — Compensation  for  Animals  Slaughtered 1,107,845  00 

Expenditures $1,087,084  19 


This  vote  was  provided  for  expenditures  representing  compensation,  aa  provided  under  the  Animal  Con- 
t.igious  Diseases  Act,  c.  6,  R.S.  as  amended,  to  owners  for  animals  slaughtered  in  connection  with  the  control  and 
eradication  of  contagious  diseases. 

The  Act  empowers  the  Minister  to  authorize  the  slaughtering  of  animals  suffering  from  infectious  or  con- 
tagious disease  or  suspected  of  being  so  affected,  and  animals  which  are  or  have  been  in  contact  or  close 
proximity  to  such  animals.    The  Minister  may  order  a  compensation  to  be  paid  to  the  owners  of  animals 


DEPARTMENT  OlP  AGltlCtfLTVRE 


A— 21 


slaughtered  under  the  provisions  of  the  Act.  The  compensation,  if  any,  shall  be  two-thirds  of  the  value  of  the 
animal  before  it  became  affected  or  suspected  of  being  affected  and  the  Act  prescribes  maximum  values  which 
may  be  allowed  on  grade  or  pure-bred  animals. 

The  following  is  a  distribution  of  expenditures  by  provinces:  Nova  Scotia,  $890;  Prince  Edward  Island, 
$202;  New  Brunswick,  $910;  Quebec,  $51,048.34;  Ontario,  $971,051.17;  Manitoba,  $50,701;  Alberta,  $8,166.02; 
Saskatchewan,  $3,827.66;  British  Columbia,  $288. 


Vote  682      Health  of  Animals — To  provide  for  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 

,™  -.„;..;^(t,  1  -ji  _-( _.-.;. .ill-  Estimates  Expenditures 

Courtemarche,  Honore,  Bolduc,  Que 38  00  38  00 

Doell,  Lawrence,  R.  1,  Sebringville,  Ont 8  00  8  00 

Doyle,  Frank,  Yorkton,  Sask 28  00  28  00 

Dubeau,  Romeo,  Hanmer,  Ont 12  00  12  00 

Durand,  Henri,  Lorebteville,  Que 38  00  38  00 

Eaton,  Clarke  T.,  Carlisle,  Ont 30  00  30  00 

Fontaine,  Renaud  F.,  Weedon,  Que 3800  3800 

Gernhaelder,  John,  Milverton,  Ont 30  00  30  00 

Green,  Mrs.  Mary,  Marquette,  Man 38  00  38  00 

Hamilton,  Everett,  East  Noel,  N.S 64  00  64  00 

Larochelle,  Joseph  N.,  St.  Isidore,  Que 36  00  36  00 

Lemire,  Lucien,  St.  Wenceslas,  Que 38  00  38  00 

Luckhardt,  John,  R.  1,  Brunner,  Ont 800  800 

Miller,  Ralph,  Ruthven,  Ont 80  00  80  00 

Moffett,  Odilon,  Charlesbourg  Ouest,  Que 38  00  38  00 

Pare,  Archie,  River  Canard,  Ont 20  00^  20  00 

Pare,  Oscar,  St.  Gervais,  Que 38  00°  38  00 

Poirier,  Ludovic,  Mont  Joli,  Que 38  00  38  00 

Scott,  Percy  N.,  Princeton,  Ont 36  00  36  00 

Voyer,  Antonio,  Mont  Joli,  Que 38  00  38  00 


$ 


694  00        $ 


694  00 


Votes  19,  683  and  570     Live  Stock  and  Poultry 


C 
D 

E 
F 


0 


Salaries  and   Wages 

Allotted  from  Vote  85,  Salaries,  etc 

Allowances   

Travelling  Expenses  

Professional  and  Special  Services 

Acquisition    of   Equipment 

Repairs  and  Upkeep  of  Equipment 

Supplies  and  Materials 

Express,  Freight  and  Cartage 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 
and  Structures 

Waterloo,   Ont. — ^Piggery    

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 

Purchase  of  Live  Stock 

Telephones,  Telegrams  and  Postage 

Printing,  Stationery  and  Office  Equipment 

Premiums  on  Pure  Bred  Sires 

Miscellaneous    

Rents  

Live  Stock  Improvement  Clubs 


Estimates 

647,683  00 

9,825  23 

1,020  00 

197,700  00 

1,000  00 

7,500  00 

6,000  00 

15.000  00 

13,000  00 


45,200  00 

40,500  00 

71,416  00 

8,000  00 

41,768  00 

50,478  00 

2,174  00 

1,671  00 

40,000  00 


Allotments   Expenditures 


657,483  00 

9,825  23 

170  00 

160,200  00 

500  00 

5,200  00 

9.650  00 

17,600  00 

17,150  00 


45,200  00 

40,500  00 

100.416  00 

8,300  00 

37,368  00 

49,978  00 

1,974  00 

1,671  00 

36,750  00 


657,483  00 

9,825  23 

99  66 

159,951  31 

436  77 

5,183  85 

9,640  32 

17,317  08 

17,143  17 


45,176  88 

40,484  66 

100,406  22 

8,268  75 

37,363  87 

49.951  70 

1,962  29 

1,580  75 

36,701  03 


$1,199,935  23   $1,199,935  23   $1,198,976  54 


A— 22  PUBLIC  ACCOUNTS:  PART  II 

This  vote  was  provided  for  expenditures  in  connection  with  the  administration  of  (a)  the  Live  Stock  and 
Live  Stock  Products  Act  as  it  relates  to  the  production  of  live  stock  and  poultry  and  (b)  the  Live  Stock 
Pedigree  Act. 

As  at  March  31,  1949,  there  were  294  salaried  emplpyees  being  paid  from  this  vote,  of  whom  130  were 
permanent  and  164  temporary.  J«(j     I 

A     Expenditures  from  this  allotment  included  an  amount  of  $4,694.04  for  the  purchase  of  hog  scales  for 

resale  to  hog  producers  at  cost.    Proceeds  from  sales  during  the  current  fiscal  year  amounting  to  $5,119.04 

were  credited  to  the  allotment.    At  the  close  of  the  year,  216  scales,  valued  at  $3,573.92  were  on  hand  as 

compared  with  370  scales,  valued  at  $3,998.92  at  the  close  of  the  previous  fiscal  year. 

One  new  car  was  purchased  at  a  net  cost  of  $1,063.15  after  deducting  an  allowance  of  $600  for  1  used  car. 

B     A  contract  amounting  to  $44,075  was  awarded  to  Dunker  Construction  Ltd.     Payment  in  full  was  made 

during  the  year. 
C     A  contract  amounting  to  $28,210  was  awarded  to  Rolf  VoUan  for  rebuilding  the  Alberta  Advanced  Registry 

Piggery,  Edmonton,  Alta.    Payment  in  full  was  made  during  the  year. 
D     Represents  payments  for  the  purchase  of  live  stock  and  expenses  of  distribution  under  the  following  policies : 
Sire  Loan  Policy,  $99,822.40  (bulls,  $92,814.44;  rams,  $165.50;  boars,  $5,842.46;  stallions,  $1,000). 
Sow  Distribution  Policy,  $583.82. 
E     Payments  amounting  to  $32,760.37  were  made  to  the  Department  of  Public  Printing  and  Stationery. 
F     Premiums  to  owners  of  pure  bred  stallions,  $45,645.20  (Nova  Scotia,  $666;  Prince  Edward  Island,  $591.40; 
New  Brunswick,  $492;  Quebec,  $29,708.80;  Ontario,  $14,091;  British  Columbia,  $96).    These  premiums,  which 
are  shared  jointly  with  the  provinces  according  to  a  schedule  for  each  province  prepared  by  a  Federal- 
Provincial  Board,  are  based  on  the  class  of  stallion  and  the  number  of  mares  left  in  foal.    The  amounts  shown 
represent  the  Federal  Government's  share. 

.    Ram  Premium  Policy,  $4,306.50   (Nova  Scotia,  $526.50;  Prince  Edward  Island,  $132.50;   New  Brunswick, 
$247.50;  Quebec,  $3,400). 

The  amounts  shown  represent  the  Federal  Government's  share  of  these  premiums,  payments  of  which  are 
shared  jointly  with  the  provinces. 
G     Consists  of  the  following  groups  of  payments: 

Horse  Breeders'  Clubs,  $6,204  (Ontario,  $3,066;  Saskatchewan,  $1,174;  Alberta,  $1,714;  British  Columbia,, 
$250).  The  department  pays  75  cents  for  every  mare  bred,  plus  25  per  cent  of  the  service  fee  on  such  mares 
as  prove  to  b«  in  foal,  plus  $1  for  each  registered  pure  bred  mare  in  foal. 

Grants  to  Horse  Breeding  Stations,  $1,035.  To  be  eligible  for  grant,  a  proprietor  of  a  breeding  station 
must  own  or  control  three  or  more  stallions.  The  basis  of  the  grant  is  $187.50  per  stallion. 

Club  Work  (prize  money,  etc.  shared  jointly  with  the  provinces)  $29,462.03— Cattle  Clubs,  $22,26459; 
Swine,  Sheep,  and  Poultry  Clubs,  $5,590.24;  Sheep  Fairs,  Bacon  Shows,  Foal  Clubs,  etc.,  $1,607.50.  The 
amounts  shown  represent  the  Federal  Government's  share. 

Many  other  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  this  allotment. 


Votes    20    and    684     Plant    Products — rSeeds,    Feeds,    Fertilizers,    Insecticides    and    Fungicides    Control, 
including  grant  of  $31,000  to  Canadian  Seed  Growers'  Association 

Estimates           Allotments  Expenddtures 

Salaries  and  Wages 680,182  00  694,832  00  694,832  00 

Allotted  from  Vote  85,  Salaries,  etc 57,566  77  57,566  77  57,566  77 

Allowances   1,320  00  970  00  953  07 

Travelling  Expenses  97,150  00  106,250  00  106,078  42 

Professional  and  Special  Services 45.500  00  48,350  00  48,319  97 

A     Acquisition  of  Equipment 64,200  00  37,800  00  37,723  31 

Repairs  and  Upkeep  of  Equipment 7,500  00  18.000  00  17,998  76 

Supplies  and  Materials  20,000  00  19.100  00  19,081  66 

Express,  Freight  and  Cartage  3,000  00  4,800  00  4,797  10 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures 4,500  00 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 4,000  00  100  00  45  08 

Telephones,  Telegrams  and  Postage  8,800  00  11,500  00  11,478  40 

B     Printing,  Stationery  and  Office  Equipment  21,000  00  17,500  00  17,404  32 

C     Prizes,  Bonuses  and  Premiums 5,500  00  4,650  00  4,619  36 

Grant  to  Canadian  Seed  Growers'  Association 31,000  00  31,000  00  31,000  00 

Miscellaneous    3,862  00  3,412  00  3.387  05 

Rents  and  Taxes 1,250  00  500  00  464  55 


'.V 


$1,056,330  77   $1,056,330  77   $1,055,749  82 


DEPARTMENT  OF  AGRICULTURE 


A-23 


This  vote  was  provided  for  expenditures  in  connection  with  the  administration  of  the  Seeds  Act,  Feeding 
Stuffs  Act,  Fertilizers  Act,  Pest  Control  Products  Act,  Inspection  and  Sale  Act  and  Hay  and  Straw  Inspection  Act. 
As  at  March  31,  1949,  there  were  296  salaried  employees  being  paid  from  this  vote,  of  whom  158  were 
permanent  and  138  temporary. 

A     IncMdes  the  purchase  of  3  new  cars  at  a  net  cost  of  $4,140.18  after  deducting  allowances  of  $1,200  for  3 

used  cars;  1  vacuum  pump,  $1,059.48;  1  fat  extractor,  $1,610;  1  digestion  and  distillation  apparatus,  $1,973.50. 

A  contract  amounting  to  $11,126.20  was  awarded  to  Home  Appliances  Limited  to  carry  out  certain  alterations 

in  the  Toronto  Seed  Laboratory.    Payments  in  the  current  year,  including  final  payment,  amounted  to  $1,761.20. 

B     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 

C  Payments,  which  are  equal  to  those  made  by  the  respective  provinces,  were  made  to  Grain  and  Potato 
Clubs  (Nova  Scotia,  $249.60;  New  Brunswick,  $48.42;  Ontario,  $1,205.83;  Manitoba,  $892.19;  Saskatchewan, 
$805.70;  Alberta,  $1,251.65;  British  Columbia,  $165.97.) 


..2 


oo 


Votes   21    and   685     Grants    to   Fairs    and   Exhibitions,   under   such   terms   and   conditions 
approved  by  the  Governor  in  Council  and  subject  to  allocation  by  the  Treasury  Board 

Estimates  Allotments 

Grants  to  Class  "A"  and  Class  "B"  Fairs  and  Provincial  Summer 

Fairs 206,500  00 

A     Class  "A"  Fairs 

Prince  Edward  Island 
Charlottetown  Driving  Park  and  Provincial  Exhibition  Asso- 
ciation,  Charlottetown    3,500  00 

New  Brunswick 
New  Brunswick  Provincial  Show,  Frederioton 4,500  00 

Qtiebec 

Canada's  Great  Eastern  Exhibition,  Sherbrooke 4,500  00 

Lachute  Spring  Fair,  Lachute ,-,-.,  ,^j,,  3,612  00 

La  Commission  du  Terrain  de  I'Exposition,  Trois-Rivieres 4,000  00 

Societe  d'Agriculture  du  District  de  St.  Hyacinthe,  St.  Hya-  '     ' 

cinthe    4,000  00 

Ontario 

Canadian  National  Exhibition,  Toronto 4,000  00 

Central  Canada  Exhibition,  Ottawa 4,500  00 

Lindsay  Central  Exhibition,  Lindsay 4,000  00 

South  Waterloo  Agricultural  Society,  Gait 4,000  00 

The  Peterborough  Exhibition,  Peterborough 4,000  00 

Western   Fair,   London 4,000  00 

Manitoba 
The  Provincial  Exhibition  of  Manitoba,  Brandon ....-  h  >-  4,000  00 

Saskatchewan 

Saskatoon  Industrial  Exhibition,  Saskatoon 4,000  00 

The  Regina  Agricultural  and  Industrial  Exhibition  Association, 
Regina    4,000  00 

Alberta 

Calgary  Exhibition  and  Stampede,  Calgary 3,500  00 

Edmonton  Exhibition  Association,  Edmonton .«...^.. ....  3,500  00 

British  Columbia 
Pacific  National  Exhibition,  Vancouver 4,500  00 

A     Class  "B"  Fairs 

Nova  Scotia 

Cape  Breton  County  Exhibition,  North  Sydney 2,500  00 

Central  Nova  Scotia  Exhibition,  Truro 2,500  00 

Cumberland  County  Exhibition,  Oxford "*'"^'* '  '^-'          2,500  00 

Lunenburg  County  Exhibition,  Lunenburg 2,500  00 


as   may    be 

Expenditures 


3,500  00 


4,500  00 


4,500  00 
3,612  00 
4,000  00 

4,000  00 


4,000  00 
4,500  00 
3,500  00 
4,000  00 
4,000  00 
4,000  00 


4,000  00 

4,000  00 
4,000  00 


3,500  00 
500  00 


4,500  00 


2,500  00 
2,500  00 
2,300  20 
2,443  54 


A— 24 


PUBLIC  ACCOUNTS:  PART  II 


Estimates 
Quebec  'oiquia  bjiiaiaa  6> 

Ayer's  Cliff  Fair,  Hatley ...." 

Brome  County  Agricultural  Society,  Knowlton 

Compton  County  Agricultural  Society,  Birchton 

L'Exposition  Regionale  de  Quebec,  Montmagny 

La  Societe  d'Agriculture  du  Comte  d'Arthabaska,  Victoriaville. 
La  Societe  d'Agriculture  du  Comte  de  Roberval,  Roberval... 
La  Societe  d'Agriculture  du  District  de  Rimouski,  Rimouski.. 

St.  Scholastique  Exhibition,  St.  Scholastique 

Shawville  Fair,  Shawville 

Shefford  County  Agricultural  Society,  Waterloo 

Ontario 

Barrie  Agricultural  Society,  Barrie 

Canadian  Lakehead  Exhibition,  Fort  William 

County  of  Carleton  Agricultural  Society,  Richmond 

County  of  Peel  Agricultural  Society,  Brampton 

Kingston  and  District  Agricultural  Society,  Kingston 

Leamington  District  Agricultural  Society,  Leamington. 

Markham  Fair,  Markham 

Norfolk  County  Agricultural  Society,  Simcoe 

Owen  Sound  Agricultural  Society,  Owen  Sound 

Renfrew  Agricultural  Society,  Renfrew 

Stratford  Agricultural  Society,  Stratford 

Strathroy  Agricultural  Society,  Strathroy 

Teeswater  Agricultural  Society,  Teeswater 

The  Belleville  Agricultural  Society,  Belleville 

Walkerton  Agricultural  Society,  Walkerton 

Welland  County  Agricultural  Society,  Welland 

Woodstock  Agricultural  Society,  Woodstock 

Manitoba 

Dauphin  Agricultural  Society,  Dauphin 

Dufferin   Agricultural   Society,   Carman 

Poirtage  Industrial  Exhibition,  Portage  la  Prairie 

Saskatchewan  ^.;..  .,^  ,u..i«ii«'^.l. 

Estevan  Agricultural  Society,  Estevan ..'..'.  ..'.■.■. . . . 

Lloydminster  Agricultural  Exhibition  Association,  Lloyd- 
minster    

Melfort  Agricultural  Society,  Melfort 

Moose  Jaw  Agricultural  Exhibition,  Moose  Jaw 

North  Battleford  Agricultural  Society,  North  Battleford 

Prince  Albert  Agricultural  Society,  Prince  Albert 

Weybum  Agricultural  Society,  Weyburn 

Yorkton  Agricultural  and  Industrial  Exhibition  Association, 
Yorkton    

Alberta 

Camrose  Agricultural  Society,  Camrose 

Lethbridge  and  District  Exhibition  and  Rodeo,  Lethbridge. . . 

Red  Deer  Agricultural  Society,  Red  Deer 

Vegreville  Exhibition   Association,  Vegreville 

Vermilion  Agricultural  Society,  Vermilion 

British  Columbia 

Chilliwack  Agricultural  Association,  Chilliwack 

Interior  Provincial  Exhibition  Association,  Armstrong 

Kamloops  Exhibition,  Kamloops 

Provincial  Summer  Fairs 

Ormstown  Spring  Show,  Ormstown 

Quebec  Provincial  Exhibition,  Quebec 

Unallocated   

Total  Class  "A"  and  Class  "B"  Fairs  and  Provin- 
cial Summer  Fairs 206^00  00 


Allotments 

Expenditures 

2,241  25 

2,038  75 

2,500  00 

■  1,358  91 

2,500  00 

1,870  74 

2,500  00 

1,667  83 

2,500  00 

2,477  90 

2,500  00 

2,000  00 

2,500  00 

2,500  00 

2,500  00 

574  94 

2,500  00 

1,128  65 

700  00 

2,500  00 

2,000  00 

2,500  00 

2,500  00 

1,582  52 

1,452  52 

2,500  00 

1,185  43 

700  00 

700  00 

2,500  00 

2,500  00 

2,500  00 

2,214  00 

2,500  00 

2,442  80 

2,500  00 

2,500  00 

2,500  00 

2,500  00 

2,500  00 

2,500  00 

2,500  00 

2,119  50 

2.500  00 

1,977  55 

2,500  00 

2,327  70 

500  00 

2,500  00 

2,178  00 

2,500  00 

2,397  00 

2,500  00 

1.240  54 

2,500  00 

2,486  90 

2,500  00 

2.500  00 

2,500  00 


2,500  00 


2.500  00 


2,500  00 

2.500  00 

2,500  00 

2.500  00 

2,500  00 

2.218  79 

2,500  00 

2,500  00 

2,500  00 

2.500  00 

2,500  00 

2,500  00 

2.500  00 


700  00 
2,500  00 
2,500  00 
2,500  00 
2,500  00 

700 
2,500 
2.500 
2.093 
2,500 

00 

00 
00 
07 
00 

2,500  00 
2,500  00 
2,500  00 

2.500  00 

748  00 

2,000  00 

5,000  00 
5,000  00 
7,964  23 

4.832  27 
5,000  00 

soe^oo  00 

178,787  i 

5S 

B 


DEPARTMENT  OF  AGRICULTURE 

......  •»    Estimates 

Grants  to  Winter  and  Spring  Fairs: 

—      —        Maritime  Provinces 
Maritime  Winter  Fair,  Amherst,  N5 5,000  00 

Q%iehec 
Great  Eastern  Winter  Fair,  Sherbrooke 5,000  00 

Ontario 

Ontario  Provincial  Winter  Fair,  Gtielph 5,000  00 

Ottawa  Winter  Fair,  Ottawa 5,000  00 

Royal  Agricultural  Winter  Fair,  Toronto 50,000  00 

Manitoba 

Manitoba  Winter  Fair,  Brandon 5,000  00 

Saskatchewan 

Regina  Winter  Fair,  Regina 5,000  00 

Saskatoon  Winter  Fair,  Saskatoon 5,000  00 

Alberta 

Calgary  Winter  Fair,  Calgary 5,000  00 

Edmonton  Winter  Fair,  Edmonton 5,000  00 

British  Columbia 

Vancouver  Winter  Fair,  Vancouver 5,000  00 

General 

British  Columbia  Beef  Cattle  Growers'  Association 900  00 

Freight  on  live  stock  shipments  to  Royal  Agricultural  Winter 

Fair,  Toronto   10,000  00 

Total  Winter  and  Spring  Fairs 110^00  00 

Building  Grants: 
Maritime  Stock  Breeders'  Association,  Amherst,  N.S.  (Mari- 
time Winter  Fair) 5,000  00 

Provincial  Exhibition  of  Quebec,  Quebec,  Que 15,000  00 

Vancouver  Exhibition,  Vancouver,  B.C 10,000  00 

Grants  in  aid  of  Agricultural  Exhibition  Associations  in  the 
construction  of  buildings  or  other  major  undertakings  in 
conformity  with  the  terms  of  Order  in  Council  P.C.  2294 
of  June  6,  1947,  and  subject  to  allocation  by  the  Treasury 

Board  80,000  00 

Camrose  Agricultural  Society,  Camrose,  Alta 

Edmonton    Exhibition    Association    Limited,    Edmonton, 

Alta 

Manitoba  Winter  Fair,  Brandon,  Man 

Royal  Agricultural  Winter  Fair,  Toronto,  Ont 

Shefford  County  Agricultural  Society,  Waterloo,  Que 

Unallocated    

Total  Building   Grants 110,000  00 

Grand  Total   $   427,400  00 


A— 25 

Allotments 

Expenditures 

5,195  15 

5,195  15 

6,000  00 

5,000  00 

4,200  00 

5,000  00 

50,000  00 

5,000  00 
50,000  OO' 

6,000  00 


10,000  00 

10,000  00 
10,000  00 
10,000  00 
10,000  00 
29,804  85 
109,804  85 


4,993  75 


5,000  00 
5,000  00 

4,928  00 
5,000  00 

5,000  00 
5,000  00 

4,500  00 
4,500  00 

5,000  00 

900  00 

900  00 

10,800  00 

8,888  11 

lll/)95  15 

98,905  01 

5,000  00 
15,000  00 
10,000  00 

5,000  00 
15,000  00 
10,000  00 

10,000  00 

10,000  00 

9,184  38 

10,000  00 

10,000  00 

79,184  S8 


$  427,400  00       $   356,876  92 


A  Payments  of  these  grants,  which  are  approved  individually  by  Treasury  Board,  are  made  on  the  basis  of  a 
schedule  approved  by  P.C.  2295  dated  June  6,  1947,  as  follows:  (a)  up  to  a  maximum  of  $1,500  for  Class  A, 
$700  for  Class  B  and  $1,500  for  Winter  and  Provincial  Fairs  for  judging  and  support  of  Junior  Activities;  and 
(b)  one  half  of  the  expenditures  made  for  permanent  improvements  to  buildings  or  fair  grounds  up  to  $3,000 
for  Class  A,  $1,800  for  Class  B  and  $4,000  for  Winter  and  Provincial  Fairs  per  year,  over  a  period  not  to 
exceed  ten  years. 

B  The  Federal  Government  pays  75  per  cent  of  freight  charges  on  carload  shipments  of  live  stock  made  by 
the  Provinces  to  the  Royal  Agricultural  Winter  Fair  for  exhibition  purposes. 

C  Payments  represent  annual  instalments  payable  in  accordance  with  agreements  approved  by  the  Governor 
in  Council. 


A— 26 


PUBLIC  ACCOUNTS:  PART  II 


Vote  22     Granto  to  Agricultural  Organizations,  as  detailed  in  the  Estimates 

-.»•     ^«  Estimates         Expenditures 

Canadian  Council  on  Boys'  and  Girls'  Club  Work 10,000  00  10,000  00 

Advanced  Registry  Board  for  Dairy  Bulls  4,500  00  4,500  00 

Canadian  National  Livestock  Records   18,000  00  18,000  00 

Advanced  Registry  Board  for  Swine  6,000  00  6,000  00 

Canadian  Hunter,  Saddle  and  Light  Horse  Improvement  Society 5,000  00  5,000  00 


$     43,500  00        $     43,500  00 


MARKETING  SERVICE 


Vote  23     Marketing  Service  Administration 


Estimates 


Salaries  109,313  00 

Allowances  3,588  00 

Miscellaneous   923  00 

Printing,  Stationery  and  OflBce  Equipment 5,000  00 

Supplies  and  Materials 2,000  00 

Telephones,  Telegrams  and  Postage 947  00 

Travelling  Expenses 17,000  00 


Allotments 

Expenddturee 

114313  00 

112,117  64 

4,324  00 

4,288  70 

923  00 

866  34 

7,000  00 

4,965  33 

2,000  00 

1,273  44 

947  00 

891  16 

9,264  00 

5.105  82 

$   138,771  00        $   138,771  00        $    129,508  43 


As  at  March  31,  1949,  there  were  43  salaried  employees  being  paid  from  this  vote,  of  whom  22  were 
permanent  and  21  temporary. 


Vote  24     Agricultural  Economics 


Estimates 


Allotments       Expenditures 


B 


Salaries  251,475  00 

Allowances 960  00 

Acquisition  of  Equipment  8,400  00 

Repairs  and  Upkeep  of  Equipment 3,500  00 

Miscellaneous   2,800  00 

Printing,  Stationery  and  Office  Equipment 28,200  00 

Telephones,  Telegrams  and  Postage 1,200  00 

Travelling  Expenses  45,000  00 


252,475  00 

960  00 

8,400  00 

3,500  00 

2,800  00 

28,200  00 

1,200  00 

44,000  00 


251.478  61 

305  89 

3,396  67 

3,494  13 

2,023  81 

25,414  94 

653  07 

39,278  19 


$  341,535  00       $   341,535  00        $  326.045  31 


This  vote  was  provided  for  expenditures  in  connection  with  the  collection,  analysis  and  interpretation  of 
economic  information  as  applied  to  agricultural  products  for  use  in  formulating  departmental  pohcies;  and  to 
make  available  information  on  the  marketing  of  agricultural  products  for  the  benefit  of  producers,  the  trade 
and  consumers. 

A     Includes  the  purchase  of  2  new  cars  at  a  net  cost  of  $3,309.69  after  deducting  an  allowance  of  $27420 
for  1  used  car. 


B     Payments  amounting  to  $21,516.94  were  made  to  the  Department  of  Public  Printing  and  Stationery. 


DEPARTMENT  OF  AGRICULTURE  A— 27 

Votes  25  and  686     Dairy  Products 

Estimates  AUotmetits       Expendiitures 

Salaries  and  Wages 395,352  00  412,452  00  408,863  97 

Allowances    7,127  00  11,177  00  11,167  82 

A     Acquisition  of  Equipment 17,000  00  7,300  00  7,212  23 

Express,  Freight,  Cartage  and  Refrigerator  Car  Service 10,000  00  5,300  00  5,246  53 

Miscellaneous   4,265  00  2,665  00  2,620  89 

B     Printing,  Stationery  and  Office  Equipment 13,000  00  10,600  00  10,535  90 

Professional  and  Special  Services  3.000  00  8,250  00  8,211  55 

Rents  3,000  00  4,700  00  4,686  37 

Supplies  and  Materials  7,500  00  6,300  00  6,098  70 

Telephones,  telegrams  and  Postage 9,000  00  6,500  00  6,423  92 

Travelling  Expenses 85,000  00  79,000  00  78,945  57 


$  554,244  00        $   554,244  00        $  550,013  45 


This  vote  was  provided  for  expenditures  in  connection  with  the  administration  of  (a)  the  Dairy  Industry 
Act  covering  such  services  as  (i)  official  grading  of  all  cheese  and  butter  sold  for  export,  (ii)  the  manufacture 
of  ice  cream  in  accordance  with  prescribed  standards,  (iii)  the  supervision  of  refrigerated  car  service  for 
butter,  cheese  and  eggs,  and  the  loading  and  storage  of  perishable  products  exported  from  Canada  and  their 
discharge  at  principal  ports  in  the  United  Kingdom;  (b)  the  Meat  and  Canned  Foods  Act  relating  to  the 
operation  of  concentrated  milk  establishments;  (c)  the  Cold  Storage  Act  under  which  the  construction  of  cold 
storage  warehouses  may  be  subsidized;  and  (rf)  the  Cheese  and  Cheese  Factory  Improvement  Act  under  which 
premiums  are  paid  on  quality  cheese  and  subsidies  paid  on  the  construction  and  improvement  of  cheese 
factories. 

As  at  March  31,  1949,  there  were  150  salaried  employees  being  paid  from  this  vote  of  whom  77  were 

permanent  and  73  temporary. 
A     Includes  the  purchase  of  3  new  cars  at  a  net  cost  of  $4,425.65,  after  deducting  allowances  of  $825  for  3 

used  cars. 
B     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 


Votes  26,  687  and  571      Subsidies  for  Cold  Storage  Warehouses  under  the  Cold  Storage  Act,  and  Crants, 
in  the  amounts  detailed  in  the  Estimates 

Estimates  Expenditures 

StJBSIDIEa  

Nova  Scotia 

Canning,  United  Fruit  Companies  of  Nova  Scotia  Limited  78,298  97              62,818  61 

Coldbrook,  United  Fruit  Companies  of  Nova  Scotia  Limited 47,655  22              47,164  81 

Middle  Musquodoboit,  Musquodoboit  Valley  Co-operative  Limited 3,825  00 

Middleton,  United  Fruit  Companies  of  Nova  Scotia  Limited 37,500  00              36,626  90 

New  Minas,  Aca  Co-operative  Association  Limited  7,573  50                7,573  50 

Scotsbum,  Scotsbum  Co-operative  Creamery  Company  Limited 4,667  25               4,667  25 

New  Brunswick 

East  Florenceville,  Carleton  Co-operative  Limited  6,900  00 

Fredericton,  Capital  Co-operatives  Limited  48,000  00 

Monoton,  Moncton  Cold  and  General  Storage  Limited 2,511  70               2,511  70 

Saint  John,  Municipality  of  City  and  County  2,038  95                2,038  95 

Quebec 

Chicoutimi,  Les  Entrepots  Frigorifiques 19,817  80 

Chicoutimi,  Societe  Co-operative  Agricole 960  00                  960  00 

Jonquiere,  Entrepot  Frigorifique  du  Saguenay  14,736  75 

Macamic,  Societe  Co-operative  Agricole  de  Royal  Roussillon  et  Poulaires 9,187  80 

Marieville,  Co-operative  des  Produits  Avicoles  1,063  89                1,063  89 

St.  Anselme  Station,  La  Co-operative  Avicole  Regionale  d'Etchemin 2,746  69               2,746  69 

St.  Bruno,  Les  Abattoirs  du  Saguenay  62,475  00 

St.  Cesaire,  McLean,  Adelard  3,275  64 

St.  Damase,  Societe  Co-operative  Agricole 6,121  98               5,010  97 

St.  Germain  de  Grantham,  Societe  Co-operative  Agricole 7,037  00               3,257  88 

Vi«toriaville,  L'Abattoir  Co-operative  Agricole  du  Bois  Franc  19,800  00              16,007  05 


Expenditures 

1,067  00 

554  64 

10,694  53 

986  23 

2,400  00 

330  00 

829  37 

1,268  95 

28,316  12 

1,171  33 

6,859  33 

3,847  39 

684  59 

785  86 

1,808  88 

5,945  42 

1,785  20 

7,448  68 

5,273  26 

11,675  00 

3,178  08 

A— 28  PUBLIC  ACCOUNTS:  PART  II 

Estimates 
Ontario 

Aldershot,  Aldershat  Distributing  Co-operative  Company  Limited 1,067  00 

Blenheim,  Kent  Fruit  Growers  Co-operative  Limited  554  54 

Bradford,  Bradford  Co-operative  Cold  Storage  Limited  10,694  53 

Clarkson,  Clarkson  Co-operative  Storage  Limited  34,650  00 

Collingwood,  Hamilton,  W.  L 2,700  00 

Dixie,  Dixie  Growers  Co-operative  Limited  2,400  00 

Elmvale,  First  Co-operative  Packers  of  Ontario 330  00 

Fergus,  Fergus  Co-operative  Association 829  37 

Forest,  Lambton  Growers  Cold  Storage  Company  Limited  1,268  95 

Grimsby  Beach,  Grimsby  Growers  Co-operative  Limited  7,275  00 

Hamilton,  Lang  Foods  Limited  54,000  00 

Iroquois,  St.  Lawrence  Valley  Co-operative  Storage  Limited  1,171  33 

Newcastle,  Durham  Growers  Co-operative  Storage  Limited  27,000  00 

New  Liskeard,  Temiskaming  Producers  Co-operative  Company  Limited  1,800  00 

Ottawa,  Connel  Cold  Storage  Limited 6,859  33 

Owen  Sound,  North  Grey  Cheese  Co-operative  Limited  5,108  79 

Owen  Sound,  Owen  Sound  Cold  Storage  Limited  684  59 

Renfrew,  Upper  Ottawa  Co-operative  Poultry  Products  785  86 

St.  Catharines,  Ontario  Grape  Growers  Co-operative  Limited 97,756  50 

St.  Thomas,  Elgin  Fruit  Growers  Co-operative  1,808  88 

Thornbury,  Georgian  Bay  Fruit  Growers  Limited 5,945  42 

Trenton,  Central  Cold  Storage  Limited  1,785  20 

Woodstock,  Oxford  Farmers  Co-operative  Produce  Company  7,448  68 

Woodstock,  Oxford  Fruit  Co-operative  Limited  5,273  26 

Manitoba 

Winkler,  Winkler  Co-operative  Creamery  Limited  2,625  00 

Winnipeg,  Crescent  Cold  Storage  Limited 11,675  71 

Winnipeg,  North  Star  Cold  Storage  Company  Limited 4,760  96 

Winnipeg,  Winnipeg  Cold  Storage  Company  Limited  68,191  93 

Saskatchewan 

Prince  Albert,  Central  Storage  Limited 25,500  00              11,294  20 

Alberta 

Red  Deer,  Central  Alberta  Dairy  Pool 661  04                  661  04 

British  Columbia 

Armstrong,  Okanagan  Egg  Producers  Association  56  13                    56  13 

Canoe,  Salmon  Arm  Farmers  Exchange  17,847  50 

Cloverdale,  Surrey  Co-operative  Association  152  54                   152  54 

Creston,  Creston  Co-operative  Fruit  Exchange  22,350  00              21 ,052  85 

Erickson,  Creston  Packers  Limited 20,871  34              17,217  17 

Erickson,  Erickson  Co-operative  Union  7,151  55               6,829  42 

Kamloops,  Kamloops  District  Fruit  and  Vegetable  Co-operative  Growers  Associa- 
tion    10,800  00 

Kamloops,  Kamloops  Ice  and  Cold  Storage  Company  Limited 1,046  45 

Kelowna,  British  Columbia  Orchards  Co-operative  Association  32,319  15 

Kelowna,  Cascade  Co-operative  Union  19,281  90              19,071  75 

Kelowna,  Kelowna  Growers  Exchange   46,823  10 

Kelowna,  Laurel  Co-operative  Union  3,800  29               3,436  51 

Kelowna,  Okanagan  Packers  Co-operative  Union  13,121  25                  960  00 

Keremeos,  Keremeos  Fruits  Limited 840  00 

Mission  City,  Pacific  Co-operative  Union 15,400  00              14,684  97 

Okanagan  Centre,  Okanagan  Valley  Land  Company  3,080  00                3,080  00 

Oliver,  Haynes  Co-operative  Growers  Exchange  730  00                  730  00 

Oliver,  Mabee,  George  E 632  82                  632  82 

Oliver,  Oliver  Co-operative  Growers  Exchange ,      6,947  45  6,947  45 

Oliver,  Southern  Co-operative  Exchange 810  00                  810  00 

Osoyoos,  Monashee  Co-operative  Growers  Association  15,582  00              11 ,224  04 

Osoyoos,  Osoyoos  Co-operative  Growers 2,246  76                2,246  76 

Oyama,  Vernon  Fruit  Union  1,471  37                1,471  37 

Peachland,  Walters  Limited 3,970  50 

Pentioton,  Penticton  Co-operative  Growers 9,400  00               9,400  00 

Penticton,  Pyramid  Co-operative  Association  2,453  04               2,034  79 

Penticton,  United  Co-operative  Growers  Association 14,579  96               8,603  64 


Expenditures 

3,342  00 

2,143  20 

3,454  94 

115,998  60 

2,526  00 

240  00 

1,600  00 

270  00 

648  25 

6,052  98 

320  82 

568452  20 

DEPARTMENT  OF  AGRICULTURE  A— 29 

Estimates 
British  CoZumbia— CJoncluded  ««*«•»«» 

Rutland,  Kelowna  Growers  Exchange   3,342  00 

Rutland,  McLean  and  Fitzpatrick 2,143  20 

Vancouver,  British  Columbia  Coast  Vegetable  Co-operative  Association 16,500  00 

Vancouver,  British  Columbia  Ice  and  Cold  Storage  Company  Limited  157,909  00 

Vancouver,  Vancouver  Ice  and  Cold  Storage  Company  2,526  00 

Vernon,  Howe,  A.  T 240  00 

Vernon,  MacDonald,  R.  H.,  and  Sons 1,600  00 

Vernon,  Vernon  Fruit  Union   13,763  86 

Westbank,  Westbank  Co-operative  Growers  Association 11,173  02 

Westbank,  Westbank  Orchards 270  00 

West  Summerland,  Occidental  Fruit  Company  Limited   648  25 

Winfield,  Vernon  Fruit  Union 41,215  70 

WjTindel,  Co-operative  Fruit  Growers  Limited  7,265  25 

Yarrow,  Yarrow  Growers  Co-operative  Union  320  82 

Total  Subsidies   . .  o(A\m 1,311,487  20 


New  Brunswick 

East  Florenceville,  Carleton  Co-operative  Limited''. .... :.''.'.'; 6,900  00               2,010  77 

Quebec 

Bale  St.  Paul,  La  Co-operative  Agricole  . . .  :f'\  .?.'^.'?Vl'i';VV.l'?'*:^: ^:.  ;?r 350  36 

Dupuy,  Societe  Co-operative  Agricole  de  Dupuy  et  Ste.  Jeanne  d'Arc  601  00 

St.  Claude,  La  Co-operative  de  Lait  en  Poudre  7,117  50                  753  02 

Ontario 

North  Bay,  North  Bay  Co-operative  Creamery  Company  Limited  806  89                  806  89 

Alberta 

Camrose,  O'Riordan,  R.  D V. 3,795  00               3,795  00 

Edmonton,  Alberta  Poultry  Producers  Limited  4,202  12                4,202  12 

Edmonton,  Edmonton  Cold  Storage  Company  Limited  1,500  00                1,500  00 

British  Columbia 

Creston,  Creston  Co-operative  Fruit  Exchange   3,378  81                1,293  43 

Duncan,  Vancouver  Island  Poultry  Co-operative  Association  245  92                  122  96 

Haney,  North  Eraser  Co-operative  Association   235  17                  117  58 

Kelowna,  Kelowna  Growers  Exchange    8,940  44                8,258  21 

Keremeos,  Keremeos  Fruits  Limited  410  90 

Rutland,  McLean  and  Fitzpatrick  320  00                  320  00 

Westbank,  Westbank  Orchards  254  69                  254  69 

*                 Total  Grants    89,058  80              2S4S4  67 


Grand  Total  $1,350,546  00        $  691,886  87 


Subsidies  are  paid  on  the  following  basis: —  ......... 

(a)  On  completion  of  building  and  installation  of  refrigeration  equipment,  15  per  cent  of  the  amount 
expended  in  construction,  refrigeration,  etc.; 

(b)  At  the  end  of  the  first  year  thereafter,  7  per  cent  of  the  said  amount ; 

(c)  At  the  end  of  the  second  year  thereafter,  4  per  cent  of  the  said  amount; 

(d)  At  the  end  of  each  of  the  two  next  succeeding  years,  2  per  cent  of  the  said  amount. 

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  authorized  by  the  Appropriation  Act. 

i9tf    B    ]• 


A— 30  PUBLIC  ACCOUNTS:  PART  II 

Votes  27  and  688     Fruit,  Vegetables  and  Maple  Products,  and  Hone^,  including  Grant  of  $5,000  to 
Canadian  Horticultural  Council 

Estimates  Allotments       Expendiitures 

Salaries  645,987  00 

Allotted  from  Vote  85,  Salaries,  etc 9,086  70 

Allowances 420  00 

A     Acquisition  of  Equipment  20,000  00 

Repairs  and  Upkeep  of  Equipment 5,000  00 

Express,  Freight  and  Cartage 1,800  00 

Grant  to  Canadian  Horticultural  Council  5,000  00 

Miscellaneous   5,990  00 

B     Printing,  Stationery  and  Office  Equipment 35,000  00 

Professional  and  Special  Services 1,000  00 

Rents 2,328  72 

Supplies  and  Materials 2,250  00 

Telephones,  Telegrams  and  Postage  10,000  00 

Travelling  Expenses 90,000  00 


659,437  00 

659,437  00 

9,086  70 

9,086  70 

320  00 

247  64 

7,900  00 

7,819  54 

7,000  00 

6,924  11 

1,200  00 

1,180  30 

5,000  00 

5,000  00 

3,490  00 

3,460  58 

35,750  00 

35,740  26 

3,500  00 

3,426  54 

2,428  72 

2,391  22 

2,150  00 

2,056  94 

10,500  00 

10,418  36 

86,100  00 

85,986  71 

I  833,862  42        $  833,862  42       $  833,175  80 


This  vote  was  provided  for  expenditures  in  connection  with  the  administration  of  the  Fruit,  Vegetables  and 
Honey  Act,  the  Maple  Products  Industry  Act  and  the  Meat  and  Canned  Foods  Act  as  it  pertains  to  fruit 
and  vegetables. 

As  at  March  31,  1949,  there  were  207  salaried  employees  being  paid  from  this  vote,  of  whom  159  were 
permanent  and  48  temporary. 

A     Includes  the  purchase  of  5  new  cars  at  a  net  cost  of  $7,766.54,  after  deducting  allowances  of  $910  for  2 
used  cars. 

B     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 


Vote  28     Live  Stock  and  Live  Stock  Product* 

Estimates  Allotments       Expenditures 

Salaries   702,839  00  704,839  00  704,839  00 

Allotted  from  Vote  85,  Salaries,  etc 33,441  83  33,441  83  33,441  83 

^'"    Allowances 4,356  00  4,556  00  4,522  68 

A     Acquisition  of  Equipment  18,300  00  10,900  00  10,856  01 

Express,  Freight  and  Cartage  1,000  00  1,000  00  999  28 

Miscellaneous   4,292  00  4,292  00  4,268  46 

B     Printing,  Stationery  and  Office  Equipment 25,000  00  24,600  00  24,589  04 

Professional  and  Special  Services 1,000  00  700  59  700  59 

Rents  8,000  00  7,050  00  7,038  95 

Supplies  and  Materials 3,700  00  3,700  00  3,657  02 

Telephones,  Telegrams  and  Postage 20,800  00  17,649  41  17,628  93 

Travelling  Expenses  176,500  00  186,500  00  186,448  39 


$  999,228  83        $   999,228  83        $  998,990  08 


This  vote  was  provided  for  expenditures  in  connection  with  the  administration  of  the  Live  Stock  and  Live 
Stock  Products  Act  as  it  relates  to  (a)  the  grading  of  live  stock,  poultry  and  eggs;  (b)  the  improvement  in 
marketing  facilities  and  merchandising  methods  for  live  stock  and  poultry  products;  and  (c)  fur  grading. 

As  at  March  31,  1949,  there  were  297  salaried  employees  being  paid  from  this  vote,  of  whom  120  were 
permanent  and  177  temporary. 

A     Includes  the  purchase  of  3  new  cars  at  a  net  cost  of  $4,554.34,  after  deductmg  allowances  of  $662  for  2 
used  cars. 

B     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 


DEPARTMENT  OF  AGRICULTURE  A— 31 

Vote  29  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  $6,000 

Estimates  Allotments       Expenditures 

Temporary  Assistance  6,000  00               1,720  00               1,460  00 

Miscellaneous  100  00 

Marketing  Projects,  including  Advertising 16,078  00              22,966  04              20,535  22 

Printing,  Stationery  and  Ofl&ce  Equipment 200  00 

Telephones,  Telegrams  and  Postage 200  00 

Travelling  Expenses  2,422  00                  313  96                  313  96 

■ '  inijaio  $     25,000  00       $     25,000  00       $     22,309  18 

As  at  March  31,  1949,  there  was  1  temporary  employee  being  paid  from  this  vote. 


Agricultural  Products  Co-operative  Marketing  Act,  sec.  3,  c  28,  1939 $    437,903  57 


This  Act  authorizes  the  Minister  of  Agriculture,  with  the  approval  of  the  Governor  in  Council,  to  enter 
into  agreements  with  co-operative  associations,  processors  or  selling  agencies,  for  the  marketing  of  agricultural 
products,  which  include  live  stock  and  live  stock  products,  and  to  guarantee  to  such  marketing  agencies,  the 
payment  of  any  amount  by  which  the  average  wholesale  price  of  any  agricultural  product  delivered  imder  one 
co-operative  plan  is  less  than  an  initial  payment  to  primary  producers  stated  in  the  agreement,  plus  actual 
processing,  carrj'ing  and  selling  costs  to  a  maximum  stated  in  the  agreement.  Payments  as  follows  were  made 
in  respect  of  ranch  bred  fox  pelts  delivered  by  primary  producers  during  1946-47:  Canadian  National  Silver 
Fox  Breeders'  Association,  Summerside,  PJE.I.,  $209,387.01 ;  Hudson's  Bay  Company,  Montreal,  Que.,  $55,955.71 ; 
Maritime  Fur  Pool  Limited,  Moncton,  N.B.,  $16,24856;  Nova  Scotia  Silver  Fox  Breeders'  Association, 
Bridgetown,  N.S.,  $15,083  49;  Quebec  Fur  Breeders'  Co-operative  Association,  Quebec,  Que.,  $94,879.04;  Western 
Canada  Fur  Pool  Limited,  Winnipeg,  Man.,  $46,349.76.  


PENSIONS   AND    OTHER   BENEFITS 
Gratuities  to  families  of  deceased  employees.  Civil  Service  Act,  c  22,  R.S f         4,614  00 


SPECIAL,  AND  DEMOBILIZATION  AND  RECONVERSION 

Vote  30     Prairie  Farm  Rehabilitation  Act  and  Water  Storage  (does  not  include  the  costs  of  survey  and 
engineering  work  on  the  Medicine  Hat  Irrigation  and  Red  Deer  Diversion  Projects  in  Alberta  and  the 

South  Saskatchewan  River  Project  in  Saskatchewan,  which  costs  are  to  be  made  available  from  the  Item 
of  $1,000,000,  No.  409,  Department  of  Reconstruction  and  Supply) 

Estimates           Allotments  Expenditures 

Salaries  and  Wages 475,054  00            939,054  00  936,894  31 

Freight,  Express  and  Cartage 1,110  00              25,110  00  24,444  95 

Miscellaneous   9,790  00             42,790  OO  40,801  50 

A     Printing,  Stationery  and  Office  Equipment 21,900  00              24,900  00  24,157  61 

Rents     13,800  00                1,800  00  851  14 

Telephones,  Telegrams  and  Postage 5,356  00             19,356  00  18,759  21 

Travelling   Expenses    98,962  00            228,962  00  225,884  85 

SuppUes   and    Materials 9,700  00            422,700  00  422,036  26 

B     Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures   1,850,628  00         1,062,328  00  1,057,642  37 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 365,700  00 

C     Acquisition   of   Equipment 89,800  00            150,800  00  150,031  12 

Repairs  and  Upkeep  of  Equipment 58,200  00             82,200  00  81,792  95 


$3,000,000  00        $3,000,000  00       $2,983,296  27 


A— 32 


PUBLIC  ACCOUNTS:  PART  II 


Further  details  are  contained  in  the  following  distribution  of  expenditures  ^ich  was  maintainea  dijutin^ 
the  fiscal  year  under  authority  of  Treasury  Board. 

■j  Allotments       Expenditures 

Headquarters  Administration — 

Ottawa    

Regina  : 


i  om:  -iU 


OU  U0^: 

no 


15,945  00 
79,614  00 

95,559  00 


Land  Utilization — 

Administration    21,321  00 

Construction  of  Community  Pastures  and  Reserve  Grazing  Areas 350,743  00 

Beaver  Hills  No.  245-246 

Beaver  Valley  No.  47A 

Govenlock  No.  22 

Kindersley-Elma  No.  290-291 

Langford     

Nashlyn   No.    21 

„-    Oakdale  No.  320 

Paynton  No.  470 

Rudy   No.  284 

Science  Service  Centre 

Swift  Current-Webb  No.  137-138 

Val  Marie  No.  47 

Wolverine  No.  340 

Wreford  No.  280 

Projects   under  15,000 .i.  jui'iu^ 

General — 

Salaries  and   Wages 

Travelling   Expenses    

Equipment  

Supplies    and    Materials 

Acquisition  of  Land 

Miscellaneous    .^ 

;      ~  S50,74S  00 

Management  and  Operation  of  Community  Pastures 180,316  00 

Purchase  of  Bulls 26,559  00 

Re-establishment  of  Farmers 884  00 

Seeding  and  Harvesting  of  Crested  Wheat  Grass  and  other  Grasses  of  Com- 
munity Pasttires   11,454  00 


iX) 


591,277  00 


'A 


Water  Development  and  Water  Storage — 

Administration   55,272  00 

Small  Projects  (subject  to  allocation  by  Treasury  Board,  except  where  less  than 

$5,000  is  required) 1,397,489  00 

Dams  and  Dugouts 

'     Argyle  Dams 

Balcarres  Storage 

Beechy     

',[ ■     Berry  Creek  Storage  Reservoir 

Boharra  Community  Dam 

Brandon  Flood  Irrigation :'i\4.":.  i*. . . 

Cabri  Community  Reservoir 

Caron   Dam i\  i'f ; .;. 

Clear  Lake  Project 1.  r.. 

Eureka  Iirigation  Project .•.-.•..•..•.■ .■.•.•.•.-.■.•.■.. . 

Franklin  Coulee  .'..... ..."iv>.iw.     .  .  ^n:: 

Gooseberry  Lake  Storage  Reservoir ► ►   

Gravelbourg  Flood  Irrigation .'.'. .i' 

Hanna   Storage   Reservoir 

Maxim  Lake  Storage  Reservoir 

North  Fincastle  Storage  Reservoir 

Rosebank  Dam   

Ross  Creek  Development 

Sauder  Storage  Reservoir 


15,619  86 
78,690  01 

94,309  87 


21,223  27 

10,743  38 
5,343  92 

12,951  65 
5,829  48 

26,139  79 
5,949  99 

23,176  46 

12,238  02 
9,622  44 
6,454  60 

10,864  36 
8,507  15 
5,722  51 

10,808  26 

64,390  51 

25,734  94 

17,874  57 

39,137  27 

42,310  30 

4,732  13 

1,959  02 

360^  76 

180,248  28 

24,698  19 

811  52 

10,346  79 

587,818  80 


52,778  87 


192,782  66 

9,216  00 

7,203  36 

6,240  27 

158,159  00 

6,250  96 

25,479  94 

37,566  86 

16,836  77 

26,979  17 

23,601  00 

20,127  54 

8,783  34 

8,185  89 

29,498  14 

14.468  94 

17,943  20 

12,160  62 

8,726  00 

17,895  37 


DEPARTMENT  OF  AGRICULTURE  A— 33 

Allotments        Expenditures 


Shaheen  Storage  Reservoir 

Shoal  Lake  Storage  Reservoir. 

Souris   Flood  Control 

South    MacLeod    

Summit  Creek   

Three  Hills  Project 


Thunder  Creek   Reservoirs 1-    -r:' 


Vauxhall  Storage  Reservoir 

Woodrow  Flood  Irrigation  (Pinto  Creek), 

Young  Storage  Reservoir 

Projects   under  $5,000 


7,180  40 

8,491  13 

11,997  50 

36,213  16 

8,200  00 

6,430  40 

26,879  02 

5,882  85 

22,084  23 

br   8,695  79 

52,596  33 

General—  ?JioW    ... 

Salaries  and  Wages iK«BO  7i£l''  245,737  09 

Travelling   Expenses    ■  "-■^  \o  osaii-  103,103  90 

Equipment     !*r  27,995  94 

Supplies  and  Materials 72,905  89 

Freight,  Express  and  Cartage 5,167  73 

Acquisition  of  Land 9,082  23 

Miscellaneous 90,690  51 

rr    y       .        .  .     -r /.,.,...  .,-,...M/    w.      ,         1,397,489  00  1,397,439  13 

Large  Projects-  ,^^^  noiJ^JiUdfiriaH  tmB^i  onim^  odi  «bnu  h 

General    Mamtenance    ,  '>6'A^^.mM9  'i^6h^^^A  -ttim'Wtf  Sf,-^<»'?r  swiU  190,010  00  188,194  96 

Constructaon—  _  .O0S.M8  .ai&iloT  i!  hax;  te.M&,6«  >r-vr  P.  V 

Lake  of  the  Rivers  Reservoir .' 25,075  00  25,073  55 

toi  .Operation    ^'l.k^ii.VAWS..V, .lil :*i'.«  .¥^.vfl^.§ 200,782  00  200,641  50 

-     Land  Purchases   Vl ..  J. ..:..?'..  1:1  ...::!'^: .?:...  .il. 8,90200  8,90116 

Surveys,  Designing,  Supervision  of  Construction  of  Large  Projects.... 251,665  00  246,775  52 

Project  Improvements    fci.«  Jdoruit  j.  .  66,550  00  66,550  00 

Puichase,  Maintenance  and  Operation  of  Construction  Machinery.;.!'..!.;';:...  117,419  00  114,812  91 

9lfe})   .  r^i.;  tai.,   c'.i.'--\c>F'.   ■:  2,313,164  00  2,301,167  60 

^d  I  $3,000,000  00        $2,983,296  27 

This  vote  was  provided  for  expenditures  in  connection  with  the  rehabilitation  of  drought  and  soil  drifting 
areas  in  the  three  Prairie  Provinces  under  policies  of  land  utilization  and  water  storage  and  development. 

As  at  March  31,  1949,  there  were  206  salaried  employees  being  paid  from  this  vote,  of  whom  2  were 
permanent  and  204  temporary. 
■/n     Wages  of  labourers  and  casual  employees  amounted  to  $553,791.46.  . 

A     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery.      >  ?»  .^.-T^frTVP"   r"^^>!i!'>ftl     "il 

B     A  contract  amounting  to  $9,133  was  awarded  to  Armco  Drainage  &  Metal  Products  for  the  supplying  and 
placing  of  metal  lining  for  the  Duncaim  Dam.  Payment  in  full  was  made  during  the  year. 

A  contract  amounting  to  $29,250  was  awarded  to  Northern  Wood  Preservers  Limited  for  the  supplying  of 
creosoted  posts.  Payments  during  the  year  amounted  to  $16,926. 

Contractual  payments  of  $5,000  or  over  for  the  rental  of  equipment  were  made  to  the  following:  Assiniboia 

Engineering  Company  Ltd.,  $5,961.29;  R.  S.  Auld,  $36,586;  Aune  &  Dressel,  $23,040;  D.  0.  Chennells,  $32,496.75; 

W.  E.  Clark,  $14,318.12;  A.  N.  Duff,  $12,371.50;  B.  L.  Fogal,  $11,248;  D.  K.  Forbes,  $29,564;   M.  Forsyth, 

$22,208;  N.  A.  Galbraith,  $6,030;  J.  W.  Good,  $5,238.99;  Harris  Construction  Co.  Ltd.,  $9,162.18;  V.  King, 

S5,360;    C.   E.  Lamb,  $18,579;    Jas.   K.   McLachlan,   $32,593;    Midland   Construction   Company,   $31,918.50; 

„  Murray  &  Paul,  $12,952.50;  A.  A.  Murray,  $6,728;  Norrish  Bros.,  $7,269.25;  Northern  Construction  Company 

(),-  Ltd.,   $37,318.50;    P.   &   S.   Construction,   $10,620;    H.    W.   Pederson,   $37,615;    Pollock   &    Macara,   $5,605; 

gr^R.  G.  Pollock,  $43,986.50;  Reliance  Construction  Co.,  $22,213.36;  George  Smith,  $10,703;  South  Construction 

Q^  Co.,  $6,602.50;  Paul  M.  Stirlaiff,  $7,720;  R.  G.  Taylor,  $5,200.50;  Ross  Wellings,  $36,656.86;  H.  Wiebe,  $66,327. 

C  Includes  the  purchase  of  4  new  cars  at  a  net  cost  of  $5,415.24  after  deducting  allowances  of  $2,150  for 
4  used  cars;  8  trucks  at  a  net  cost  of  $14,952.12  after  deducting  allowances  of  $1,200  for  3  used  trucks; 
8  tractors  at  a  net  cost  of  $17,892.40  after  deducting  an  allowance  of  $1,800  for  1  used  tractor;  5  new  jeeps 
at  a  net  cost  of  $8,877.93  after  deducting  an  allowance  of  $75  for  1  used  jeep;  1  snowmobile,  $3,119.41; 
100  windmills,  $18,197.50;  1  baler,  $2,038.37;  3  rollers,  $9,170;  1  rooter,  $2,000;  1  grader,  $2,427;  1  streamliner, 
$1,800;  1  leveller,  $1,125;  1  well  drill,  $3,228.05;  1  engine,  $3,600;  1  cultivator,  $3,116;  1  .pump,  $1,157.41. 
39882—3  '    ''"'■'  '  "  '  "'"   '"     ■'        '      ■  '    '■'■" 


^— 34 


PUBLIC  ACCOUNTS:  PART  II 


Vole  31      St.  Mary  River  Dam  Project 

Estimates 

Salaries  and  Wages   126,014  00 

Express,  Freight  and  Cartage  700  00 

0       Telephones,  Telegrams  and  Postage  1,300  00 

()[     Travelling  Expenses  , 51,086  00 

Miscellaneous    3,500  00 

'      Supplies  and  Materials  3,500  00 

A     Acquisition  of  Equipment 10,000  00 

Repairs  and  Upkeep  of  Equipment 5,400  00 

<•       Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures   1,998,500  00 

B        Tunnels     

C        Dam 

Consultations  and  Experiments  

D         General  Works   

E         St.  Mary  Canal  

F         Purchase  of  Land   

Total  Acquisition  of  Land,  etc Ij998fi00  00 

$2,200,000  00 


Allotments 

Expenditures 

168,014  00 

163,489  71 

7,700  00 

882  47 

1,300  00 

1,060  45 

53,086  00 

51,552  22 

112,500  00 

10,217  23 

90,500  00 

20,165  73 

34,000  00 

33,567  59 

11,400  00 

10,224  35 

31'.-..  IV: 

503,000  00 

299,724  51 

590,000  00 

481,896  77 

33,000  00 

9,290  37 

140,500  00 

38,454  14 

260,000  00 

137,400  50 

195,000  00 

187,358  30 

1,721,500  00 

i,m,m  59 

$2,200,000  00 

$1,445,284  34 

This  vote  was  provided  for  expenditures  in  connection  with  an  irrigation  development  in  those  portions 
of  the  Provinces  of  Saskatchewan  and  Alberta  capable  of  irrigation  by  the  St.  Mary  and  Milk  Rivers  and  their 
tributaries,  and  is  administered  under  the  Prairie  Farm  Rehabilitation  Act. 

As  at  March  31,  1949,  there  were  32  temporary  salaried  employees  being  paid  from  this  vote. 
A     Includes  the  purchase  of  3  jeeps,  $5,324.57  and  2  rollers,  $14,200. 
B     A  contract,  amounting  to  $891,816,  was  awarded  to  Bennett  and  White,  Calgary,  Limited,  in  1946-47,  for 

ithe  construction  of  diversion  and  irrigation  tunnels,  but,  on  completion  of  the  diversion  tunnel,  the  Company 
^  requested  and  was  granted  a  release  from  its  contract.  Payments  during  the  current  year,  including  final  pay- 
.^   ment,  were  $141,681.39  and  to  date  $592,250.32. 

0       Contract  for  the  irrigation  tunnel  was  subsequently  awarded  to  the  Assiniboia  Engineering  Company  Ltd, 
; .  at  cost  plus  a  fixed  fee  of  $100,000,  and  payments  of  $140,013.04  were  made  in  the  current  year. 
C     A  contract  amounting  to  $2,234,700  was  awarded  to  W.  C.  Wells  Construction  Co.  Ltd.  for  the  construction 
yj   of  the  main  dam  of  the  project.    Payments  in  the  current  year  were  $478,881.65  and  payments  to  date 

$643,097.67. 
D     Includes  a  payment  of  $18,000  to  Bennett  and  White,  Calgary,  Limited  for  the  purchase,  as  authorized  by 

P.C.  197  of  February  17,  1949,  of  buildings  constructed  and  owned  by  the  Company  at  the  tunnel  site. 
E     A  contract  for  $85,173.80  to  supply  wood  stave  pipe,  together  with  the  necessary  bands,  shoes,  cradles  and 

continuous  creosoted  sills,  was  awarded  to  the  Pacific  Coast  Pipe  Company  Limited  under  authority  of 

PC.  5768  of  January  12,  1949.  Payment  of  $40,993.99  was  made  during  the  year. 
Included  in   the   expenditure   from   this  allotment   is   the  final   payment  of  $70,899.96  to  W.   C.  Wells 

Construction  Co.,  Ltd.,  on  a  contract  amounting  to  $216,098.74  for  rental  of  equipment. 
Contractual  payments  for  rental  of  equipment  were  made  to  the  following :  New  West  Construction  Company 

Limited,  $13,645.36;  North  West  Construction  Co.,  $6,955.54. 
F     Includes  payments  as  follows:   Hutterite  Brethren,  $62,966.33;   R.  S.  Thompson,  H.  H.  Thompson  and 
,    F.  G.  Fuller,  $61,573.65;  H.  A.  Walter,  $30,016.80. 


>0  ?0 


Vote  32     Prairie  Farm  Assistance  Act  Administration 

Estimates 

Salaries  and  Wages 287,500  00 

Express,  Freight  and  Cartage  2,000  00 

Telephones,  Telegrams  and  Postage  17,000  00 

Printing,  Stationery  and  Office  Equipment  15,000  00 

Travelling  Expenses  175,000  00 

Publicity  and  Advertising  1,000  00 

Miscellaneous   1,500  00 

Repairs  and  Upkeep  of  Equipment  1,000  00 

S  500,000  00 


Allotments 

Expenditures 

295,000  00 

240,986  76 

2,000  00 

201  01 

11,000  00 

6,231  65 

12,000  00 

6,651  59 

176,000  00 

147,171  75 

1,000  00 

4  50 

3,000  00 

1,172  09 

1,000  00 

$   600,000  00 

$  402,419  36 

Under  the  Act,  authority  for  appointments  and  rates  of  pay  are  vested  in  the  Governor  in  Council. 
As  at  March  31,  1949,  there  were  54  temporary  salaried  employees  being  paid  from  this  vote. 


DEPARTMENT  OF  AGRICULTURE 


A— 35 


Prairie  Farm  Assistance  Act,  c.  50,  1939 — ^Amount  transferred  to  meet  the  deficit  in  the 

Prairie  Farm  Emergency  Fund $8,640,139  57 


This  Act  provides  for  a  levy  of  one  per  cent  to  be  deducted  by  all  licensed  purchasers  of  grain  from 
farmers  in  the  spring  wheat  area,  the  amounts  so  deducted  to  be  transferred  to  the  Board  of  Grain  Commissioners 
for  deposit  to  the  credit  of  a  special  account  known  as  the  Prairie  Farm  Emergency  Fund.  Awards  are  made 
under  the  provisions  of  the  Act  to  farmers  in  the  spring  wheat  area  in  accordance  with  crop  failure  conditions 
provided  for  in  the  Act  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  amoimt  required  to  meet  the  deficit. 


Further  details  of  the  above  expenditures  are  shown  in  the  following  statement: 


British 

Crop  Year                                        Manitoba 

Saskatchewan 

Alberta 

Columbia 

Further  payments  and  adjust- 

ments : 

1940  to  1946  inclusive  

1,732  36 

83  88 

1947    57,795  50 

588,239  50 

475,578  35 

4,166  2 

Payments,  1948   61,229  50 

11,374,589  75 

2,295,785  75 

Totail 


1,816  24 

1,125,779  60 

13,731,605  00 


$       119,025  00    $  11,964,561  61    $    2,771,447  98    $  4,166  25        14,859,200  84 


Less :  Amount  provided  through  levy 6,219,061  27 


: i^Wil  .  (E)'  m-.  ^®t  Requirements  \.  .'.f^j^.  .,r,i,M>,!.Vry • *    8,640,139  57 


Statement  of  Payments  by  Fiscal  and  Crop  Years  from  Inception  of  the  Policy 

Fiscal  Years 


?J'>nf><i*i< 


Fiscal  Year 

^1939-40 

«' 1940-41 

*=  1941-42  

,  1942-43  .....^^,...,^......, 

I J  1944-45 

V    1945-46  

.:  1946-47  

'.1947-48  

1948-49  


British 

Manitoba 

Saskatchewan 

Alberta 

Columbia 

Totail 

849,998  26 

7,251,661  76 

1,351,801  60 

9,453,461  62 

613,211  38 

5,583,256  63 

503,298  10 

.-:.., 

6,699,766  11 

84,662  96 

11,138,107  89 

2,457,972  02 

13,680,742  87 

8,498  13 

1,203,816  44 

1,081,114  84 

2,293,429  41 

'      13,180  67 

3,982,522  31 

2,162,560  28 

6,158,263  26 

75,863  00 

3,930,090  49 

3,003,767  29 

7,009,720  78 

114,560  47 

12,275,906  89 

4,092,855  50 

16,483,322  86 

12,187  50 

9,137,524  26 

1,767,712  88 

10,917,424  64 

432,977  95 

13,213,108  35 

3,149,361  97 

16,795,448  27 

119,025  00 

11,964,561  61 

2,771,447  98 

4,166  25 

14,859,200  84 

$    2,324,165  32    $  79,680,556  63    $  22,341,892  46    $  4,166  25    $104,350,780  66 


Crop  Year 

1939  ... 

1940  ... 

1941  ... 

1943  ... 

1944  ... 

1945  ... 

1946  ... 

1947  ..., 

1948  .... 


Crop  Years 

British 

Manitoba 

Saskatchewan 

Alberta 

Columbia 

Total 

905,416  54 

7,574,456  69 

1,429,327  72 

9,909,200  95 

614,156  03 

5,594,426  24 

503,407  65 

6,711,989  92 

36,513  28 

12,010,410  98 

3,466,261  30 

■^'?fr;-!».i=f;. 

15,513,185  56 

16,685  25 

5,037,456  37 

2,425,046  84 

7,479,188  46 

163,501  97 

2,980,282  68 

2,833,762  91 

''*?  hn-j 

6,977,547  56 

30,148  50 

12,542,150  41 

4,395,734  27 

16,968,033  18 

6,163  50 

9,204,767  76 

1,620,697  17 

10,831,628  43 

490,350  75 

13,362,015  75 

3,371,868  85 

4,166  25 

17,228,401  60 

61,229  50 

11,374,589  75 

2,295,785  75 

13,731,605  00 

$    2,324,165  32    $  79,680,556  63    $  22,341,892  46    $  4,166  25    $104,350,780  66 


In  the  crop  year  1942,  crop  conditions  were  so  generally  satisfactory,  that  no  pasnnents  were  necessary. 
Of  the  grand  total,  an  amount  of  $38,472,01656  was  obtained  by  the  levy  and  $65,878,764.40  was  transferred 
from  unappropriated  moneys  in  the  Consolidated  Revenue  Fund  to  meet  the  deficit. 

39882— 3i 


A— 36  PUBLIC  ACCOUNTS:  PART  II 

Vote  33     To  provide  for  assistance  to  encourage  the  improvement  of  cheeee  and  cheese  factories 

Estimates  Allotments        Expenditures 

A  Subsidies  for  construction  and  reconstruction  of  cheese  fac- 
tories ;  improving  cheese  maturing  facilities  in  cheese  factories 
and  the  standardization  of  cheese  pressing  equipment 400,000  00  400,000  00  136,830  59 

B     Premiums  on  high  quality  cheese  1,300,000  00  1,300,000  00  785,168  97 


$1,700,000  00        $1,700,000  00       $  921,999  56 


The  Cheese  and  Cheese  Factory  Improvement  Act,  c.  13,  1939,  governs  payments  made  under  this  vote. 

A     Subsidies  to  the  extent  of  50  per  cent  of  the  amount  actually  expended  for  the  following  purposes  by  the 
owners  of  cheese  factories  were  paid:  amalgamation  and  construction  of  new  factories.  $88,846.86;  insulating 
and/or  refrigerating  existing  factories,  $47,416.75;  standardization  of  cheese  presses,  $566.08. 
The  following  is  a  distribution  of  expenditures  by  provinces,  the  number  of  factories  participating  being 
\    shown  in  parentheses: 

0       Amalgamation  and  new  construction:  Ontario  (8),  $88,846.86. 
'        Insulating  and/or  refrigerating:    Quebec    (6),  $4,210.68;    Ontario    (49),  $42,528.43;   British   Columbia   (1), 

-  $677.64. 

Standardization  of  cheese  presses:  Ontario  (4),  $566.98. 

B  Rates  of  payment  were  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  parentheses:  Prince  Edward  Island  (4),  $869.61;  New  Brunswick  (7),  $1,643.95; 
^  Quebec  (192),  $68,2P8.29;  Ontario  (444),  $699,293.20;  Manitoba  (18),  $4,805.23;  Saskatchewan  (3),  $162.84; 
'    Alberta  (13),  $8,376.82;  British  Columbia  (1),  $1,719.03. 


Votes    34    and    572      To    provide    assistance    for    the    replacement    of    maple    production 

V     equipment •;t)fi.*i  f,  • 361,729  00 

i .                                         Expenditures ^  •Li^k.^f^A  * 9  360,378  05 

78  ir.                                           i.-u  i:w.i;ci.i:         (\t  Tor,8cr  n        «f:  .  == 

„,  This  vot.e  was  provided  to  covei:  payments  ib  the  CTbvernm'Silt  of  the  Prdvince  of  Quebec  pursuant  to  a 
1940  agreement  under  which  the  Federal  and  Provincial  Governments  undertook  mutually  to  assist  producers 
of  maple  products  in  the  Province  to  replace  lead-contaminated  sap  buckets  with  others  of  approved  material. 
Under  this  agreement,  the  Province  undertakes  to  assist  producers  in  organizing  into  groups,  co-operatives  and 
associations  for  the  purpose  of  making  quantity  purchases  of  the  approved  buckets  direct  from  the  manufac- 
turers. The  cost  to  these  organized  groups  to  May  31,  1948  was  12J  cents  for  IJ  gallon  and  15  cents  for  2  gallon 
buckets  and  from  June  1,  1948  to  March  31,  1949,  14i  cents  for  1^  gallon  and  17  cents  for  2  gallon  buckets.  The 
balance  is  paid  to  the  manufacturers  by  the  Province  which  is  recouped  by  the  Federal  Government  for  50  per 
cent  of  such  expenditures. 


Vote  35     To  provide  for  Administrative  Expenses,  Agricultural  Prices  Support  Act,  1944 

c.(>  OOL  iMf.'.«                                      IV  TSS.OLt.I          '  Estimates  Allotments  Expenditures 

'"■  ?c)  'MSM  

Temporary  Assistance   Vv .  \^^MKK<i 44,000  00              44,000  00  22,038  95 

Travelling  Expense.?  '.^'.l .  ;•.  .* .7 10,000  00               10,000  00  5,111  13 

Telephones,  Telegrams  and  Postage  2,000  00                2,000  00  101  23 

Printing,  Stationery  and  Office  Equipment  2,000  00               2,000  00  812  39 

Miscellaneous 2,000  00               2,000  00  624  35 


00  i^»J  r.T  e«?.S<i£.S:         SV  «8ci,KK,II  3     60,00000        $     60,00000        $     28,688  05 


:  This  vote  was  provided  for  expenditures  in  coimection  with  administration  of  the  Agricultural  Prices  Support 
rJoard,  established  under  the  authority  of  the  Agricultural  Prices  Support  Act,  c.  29,  1944,  as  amended.  The 
Agricultural  Price?  Support  Account — sec  under  Open  Accounts  fUfther  on  in  this  section,  i^  maintained  i© 
tJOtmecticn  with  the  operations  of  the  Board.  '  " 

As  at  March  31,  1949,  there  were  11  temportiry  salaried  employees  being  paid  from  this  vote. 


DEPARTMENT  OF  AGRICULTURE  A— 37 

Vote  690     Amount  required  to  recoup  the  Agricultural  Prices  Support  Account  to  cover  .,1,  oio^ 

the  net  operating  Ios«  of  the  Agricultural  Prices  Support  Board  during;  the  fiscal  year 

1947-48    1,061,353  30 

Expenditures $1,061,353  30 

The  above  amount  was  pro\'^ded!  t)ursuant  to  the  provisions  of  section  10  (3)  of  the  Agricultural  Prices 
Support  Act,  c.  29,  1944,  as  amended,  which  directs  that  the  Agricultural  Prices  Support  Account  (see  under  Open 
Accounts)  may  be  recouped  for  the  net  operating  loss  in  any  fiscal  year  from  moneys  appropriated  by 
Parliament  for  this  purpose. 


Vote  36      To  reclaim  and  to  prevent  the   flooding  of  valuable   agricultural  lands  in   the  valley  of  the 
Lillooet  River,  near  Pemberton,  B.€!. 

Estimates  Allotments        Expenditures 

:      Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures    275,500  00 

Administration    30,000  00  29,195  82 

A     General  Works — Dyking  and  Drainage  76,000  00  74,518  39 

B     Channel  Construction — Construction  of  Channel  Lillooet  Lake 

to  Tenase  Lake   169,500  00  91,026  00 

..a,oi»!:    i -       

, • $275,500  00        $275,500  00        $194,740  21 


The  amount  of  the  abovo  \ote  was  not  subdivided  in  the  Estimates;  the  allotments  were  authorized  by 
Treasury  Board.  ■   „    ■ 

A  Contractual  payments  of  $5,000  or  over  for  the  rental  of  equipment  were  made  to  the  following:  Castor  Coal 
&  Construction  Co.,  $5,320.74;  J.  C.  Halverson,  $15,852.92;  Long  &  Hardie  Contracting  &  Equipment  Company, 
$5,484.54;  R.  E.  Postill  &  Sons,  $12,685.86. 

B     A  contract  amounting  to  $404,000  was  awarded  to  Highway  Construction  Co.  Ltd.   Payments  during  the 

j^ear  amounted  to  $91,026.        •     ^  ,  .  .  .  ,.,  ■»  i.   u-.    ..     -        .  t«     o.  it 

10  ila-iinafv^p.   niin  nnii'i^.n!  ■     a:  miu^i\>a\><.\%3  lol  i>3^>ivo-!q  *;.rw  fj.'ov  ^'atl 

'o  ^r\>   ih-^Mv^ni-^  y\n'»m'v^Ti,<    't  -:itfi(!«ji  no  P't-8tGi  aiiirub 

'  '     '      J  ,^inmyj 


Vote   37      Agricultural  Research  Special  Projects 


Estimates 


Wages    30,000  00 

A     Acqui.'^ition  of  Land  and/or  Construction  of  Buildings,  Works 

and  Structures    , 120,000  00 

B     Acquisition  of  Equipment 47,000  00 

•      Supplies  and  Materials   1,000  00 

\      Travelling  Expenses 2,000  00 

Miscellaneous    

Grant    " 


M 

■3d,t 

> 

,!-•   '):.    i.-ii  oJ 

JOD 

;  -■■■•:•  .?-; 

?.;  '.h'm  ')T''7T 

^'7: 

.„..,..<y 

Allotments 

Expenditures 

19,500  00 

14,173  06 

120,000  00 
47,000  00 
3,000  00 
5,000  00 
2,000  00 
3,500  00 

109,845  93 
11,999  99 
1,922  99 
3,856  65 
1,084  66 
3,500  00 

$   200,000  00        $   200,000  00        $   146,383  28 


A  A  contract  amounting  to  $13,440  was  awarded  to  Gemmill  Construction  Company  for  the  installation  of  a 
new  water  pipe  line  at  Lethbridge  Experimental  Station.  Payment  in  full  was  made  during  the  year. 

A  contract  amounting  to  $59,500.59  was  awarded  to  Kendall  Construction  Company  for  the  construction  of  a 
sugar  beet  processing  laboratory  at  Lethbridge.  Payments  during  the  year  amounted  to  $20,630.28. 

A  contract  amounting  to  $18,582  was  awarded  to  Canadian  Western  Natural  Gas  Company  Limited  for  the 
installation  of  a  gas  distribution  system  at  Lethbridge  Experimental  Station.  Payment  in  full  was  made 
during  the  year. 

B     Includes  the  purchase  of  1  truck,  $1,681.64,  1  sprinkler  s3'^stem,  $3,150,  1  refrigeration  unit,  $2,101. 

The  final  payment  to  Lethbridge  Woodworking  Company  for  the  construction   of  the  Animal  Nutrition 
Laboratory  at  Lethbridge  was  charged  to  Vote  15.        •  j  —  -  i       ./    ^.    .ut-i—i    ,  uj-  n  ..i;-.     .m  .      .   >  r,. 


A— 38  PUBLIC  ACCOUNTS:  PART  /l^<\ 

Vote  38     Land  Reclamation  and  Development  in  British  Columbia  nnder  each  terms  and  conditions  as 
may  be  approved  by  the  Governor  in  Council 

IX  Estimates  Allotments       Expenditures 

Acquisition  of  Land  and/or  Construction  of  Buildings,  Works 
and  Structures   130,000  00 

Administration    66,400  00  63,572  21 

A     Chase  and  Johnston  Projects  35,000  00  33,443  50 

B     Westbank  Projects   28,600  00  12,223  54 

$   130,000  00        $   130,000  00        $   109,239  25 


The  amount  of  the  above  vote  was  not  subdivided  in  the  Estimates;  the  allotments  were  authorized  by 
Treasury  Board. 

A  A  contract  amounting  to  $57,629.06  was  awarded  to  Interior  Contracting  Company,  Limited.  Payments  in 
the  current  year  including  final  payment  amounted  to  $46,828.27,  of  which  $15,500  was  charged  to  the 
Department  of  Veterans  Affairs  as  authorized  by  P.C.  821  dated  February  26,  1948. 

B  A  contract  amounting  to  $168,925.50  was  awarded  to  L.  A.  McKenz'ie  Construction  Co.  Ltd.  Payments  in 
the  current  year  were  $12,214. 


Vote  39     Clearing  and  Settlement  of  New  Lands  under  such  terms  and  conditions  as  may 

be  approved  by  the  Governor  in  Council S    200,000  00 

Expenditures nil 


Vote  40     Protection    and    Reclamation    of    Maritime    Dykelands    under    such    terms    and 

conditions  as  may  be  approved  by  the  Governor  in  Council. 100,000  00 

Expenditures $      53,229  22 


This  vote  was  provided  for  expenditures  in  connection  with  agreements  entered  into  under  authority  of 
P.C.  294  of  January  25,  1949,  with  the  Governments  of  Nova  Scotia  and  New  Brunswick  for  work  done  by  the 
Provinces  during  1948-49  on  repairs  to  dykes  and  aboiteaux.  The  agreements  provided:  (a)  on  submission  of 
verified  accounts,  the  Federal  Government  to  pay  one-ithird  of  the  cost,  the  liability  not  to  exceed  $60,000  in 
respect  of  the  Province  of  Nova  Scotia  and  $40,000  in  respect  of  the  Province  of  New  Brunswick;  (6)  the 
provinces  not  to  require  the  owners  of  the  land  to  pay  more  than  one-third  of  the  cost. 

Payments  were  made  as  follows:  Nova  Scotia,  $35,386.21;  New  Brunswick,  $17,843.01. 


Vote  41      For   a8«istance   in   construction   of  potato   warehouses   under  regulations   to   be 

,    approved  by  the  Governor  in  Council $    100,000  00 

,-  f)  Expenditures nil 


No  claims  were  received  during  the  current  fiscal  year. 


Vote  42  Agricultural  Products  Act — ^To  provide  for  losses  incurred  in  respect  of  the 
purchase,  sale  and  export  of  agricultural  products  under  the  A^icultural  Products 
Act,  including  authority  for  the  Minister  of  Finance,  at  the  request  of  the  Minister  of 
Agriculture,  from  time  to  time,  to  pay  amounts  in  the  aggregate  not  exceeding 
$40,000,000  out  of  any  unappropriated  money  in  the  Consolidated  Revenue  Fund  as 

recoverable    advances f    100,000  00 

Expenditures «.. nil 

""•• '   '-9  -■  -     .    !      I "»  » -;>  >♦  ■',■■-■:  -       _____^^__ 

No  losses  were  incurred  during  the  current  fiscal  year.   The  recoverable  advances  are  in  connection  with 
the  operation  of  the  Agricultural  Products  Account — see  under  Open  Accounts  further  on  in  this  Section. 


DEPARTMENf  OF  AGRICULTURE 


A— 39 


l>utuH  •fiDubolM  liiiy 


Vote  45     Dairy  Products  Board 

Administration — 

Temporary  Assistance   

Allowances  

Express,  Freight  and  Cartage  

Miscellaneous    

Printing,  Stationery  and  Office  Equipment 

Rents  

Telephones,  Telegrams  and  Postage  

Travelling  Expenses  


As  at  March  31,  1949,  there  were  5  temporary  salaried  employees  being  paid  from  this  vote. 


Estimates           i 

Allotments 

Ex 

penditures 

8,328  00 
255  00 

10,828  00 

55  00 

3ii>'    85  00 

310  00 

500  00 

675  00 

2,800  00 

4,293  00 

10,701  34 

33  22 

85  00t»5j/ 

310  00 

236  42 

500  00 

399  51 

540  00 

675  00 

5,000  00 

1,439  55 

4,528  00 

1,046  10 

$     19,546  00        $ 

19,546  00 

$ 

14,531  14 

Vote  46     Meat  Board,  including  Quality  Premiums  on  A  and  Bl  Grade  Hog  Carcasses 

Estimates  Allotments  Expenditures 
Administration — 

Salaries    58,169  00  58,169  00  51,84192 

Allowances  900  00  900  00 

Miscellaneous    1,633  00  2,133  00  2,068  30 

A         Printing,  Stationery  and  Office  Equipment  48,000  00  48,000  00  23,921  76 

Telephones,  Telegrams  and  Postage  25,000  00  24,500  00  8,912  93 

Travelling  Expenses  20,000  00  20,000  00  16,116  86 

B     Quality  Premiums  on  A  and  Bl  Grade  Hog  Carcasses 6,000,000  00  6,000,000  00  4,482,503  75 

$6,153,702  00        $6,153,702  00        $4,585,365  52 

As  at  March  31,  1949,  there  were  18  salaried  employees  being  paid  from  this  vote,  of  whom  3  were  permanent 
and  15  temporary. 

A     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery .,,ii^„^.,.^,, 

B  Payments  were  made  to  producers  of  premium  hogs  by  means  of  warrants  issued  at  packing  plants  and 
other  approved  abattoirs,  and  are  negotiable  at  par  at  the  chartered  banks,  the  rate  of  premium  being  $2  per 
head  on  "A"  Grade  carcasses  and  $1  per  head  on  "Bl"  Grade  carcasses.  An  additional  premium  of  $1  per  head 
on  "A"  Grade  carcasses  and  50  cents  per  head  on  "Bl"  Grade  carcasses  produced  in  the  Province  of  Ontario 
and  slaughtered  prior  to  January,  1949,  was  also  paid  on  behalf  of  that  Province.  Repayments  from  the 
Province  in  this  connection  amounting  to  $952,495.55  were  credited  to  this  allotment. 

The  following  is  a  statement  of  expenditures  from  inception  of  the  policy: 

1948-49  Total  to  date 

Maritimes 188,614  09  922,357  99 

Quebec    1,125,885  40  7,045,492  24 

Ontario    1,796,000  08  13,371,467  75 

Manitoba     347,993  10  6,047,992  45 

Saskatchewan    182,258  08  4,121,679  00 

Alberta    647,210  00  9,026,038  90 

British  Columbia  ••,-V-m" 194,543  00  1,447,268  00 

41,982,296  33 
Refunds  credited  to  Previous  Years'  War  and  Demobilization  Expenditures.  510  33 

$    4,482,503  75        $  41,981,786  00 


A— 40  PUBLIC  ACCOUNTS:  PART  II 

Vote  47     Special  Products  Board 

Administration — 

Temporary  Assistance   

A     Miscellaneous    

Services  of  Forwarding  Agencies  

This  vote  was  provided  for  administrative  expenses  of  the  above  Board  which  was  established  in  1941  to 
purchase  and  export  agricultural  products  other  than  meat  and  dairy  products. 

As  at  March  31,  1949,  there  were  2  temporary  salaried  employees  being  paid  from  this  vote. 

A     Expenditures   consist    of:    travelling   expenses,    $1,693.54;    telephones,    telegrams   and    postage,    $6,792.71; 
sundry,  $4,497.79. 


Estimates 
4,000  00 

Allotments 

4,000  00 

20,000  00 

1,000  00 

Expenditures 
3,355  78 

20,000  00 

12,984  04 

1,000  00 

$     25,000  00 

$     25,000  00 

$     16,339  82 

Votes  689  and  573  To  provide  for  assistance  to  the  Province  of  Nova  Scotia  in  the 
removal  of  aged  apple  trees  and  of  least  desirable  varieties  in  Nova  Scotia  under  such 
terms  and  conditions  as  may  be  approved  by  the  Governor  in  Council 1,500,000   00 

-  Expenditures $1,500,000  00 

se  •  = 

P.C.  3422  of  July  30,  1948,  as  amended  by  P.C.  14/5455  of  November  25,  1948,  and  P.C.  2/288  of  January  22, 
1949,  authorized  the  payment  to  the  Province  of  Nova  Scotia  of  $5  each,  for  the  removal  of  such  trees  from  the 
orchards  of  the  Annapolis  Valley.  The  plan  applied  only  to  bearing  trees  from  commercial  orchards  and 
payment^  were  made  in  two  instalments;  $3  when  destruction  was  certified  and  $2  after  the  premises  had  been 
cleared.  The  Province  retained  $1  for  administrative  charges  and  assistance  in  removing  trees  and  paid  $4 
to  the  orchard  owner.  ,^    .  •  „>  ^ ;,  .........    ^^    .    . . .         . 


Vote  574     To   provide   assistance   to   the   producers   of   raspberries   in   British   Columbia, 

under  such  terms  and  conditions  as  may  be  approved  by  the  Governor  in  Council.  .  .  .       425,000  00 

Expenditures $    371,512  51 

,wU     ,.rjt     »o    ...  ,.     to    .•il,-lf.ii..ti<.r/    at( 

P.C.  1534  dated  March  29,  1949,  authorized  the  purchase  of  raspberries  from  the  1948  crop  preserved  in 
sulphur  dioxide  and  the  payment  of  a  grant  to  producers  to  assist  in  the  purchase  of  fertilizers  and  field  crates. 
Payments,  which  were  made  to  the  Consolidated  Coast  Growers,  Abbotsford,  B.C.,  were  as  follows:  raspberries, 
$313,704;  fertilizers,  $39,901.93;  field  crates,  $17,906.58. 


Votes  43  and  691      Freight  Assistance  on  Western  Feed  Grains,  including  outstanding 

,-   claims  under  the  Feed  Grain  Payment  Policy $   20,750,000  00 

Expenditures $   18,153,585  44 

This  vote  was  provided  for  payment  of  freight  assistance  at  specified  rates  on  western  feed  grains  shipped 
io  Eastern  Canada  and  British  Columbia  as  feed  for  live  stock  and  poultry.  The  purpose  of  the  policy  is  that 
feeders  of  live  stock  and  poultry  will  receive  the  full  benefit  of  the  subsidy  in  prices  paid  for  feeds.  Payments 
are  made  to  wholesale  and  retail  grain  dealers  and  to  feeders. 

Expenditures  include  payment.?  under  the  Feed  Grain  Payment  Policy  of  $7,464.07  and  also  a  payment  of 
$425,305.19  to  the  Canadian  Wheat  Board  for  additional  freight  charges  on  feed  wheat  moved  from  Saskatchewan 
and  Alberta  to  Eastern  Canada  as  authorized  by  P.C.  36,  dated  January  3,  1947. 


DEPARTMENT  OF  AGRICULTURE  A— 41 

The  following  is  a  statement  of  expenditures  for  Freight  Assistance  since  inception  of  the  policy: 

1948-49  Total  to  date 

Grain  shipped  to:  „.    ,  . 

Eastern  Canada   .;..,!., .V,....* 16,015,428  67         109,622,840  10 

British   Columbia    '..,.«. ...'.,...'»...i;!w-.--..». 1,705,387  51  12,318,958  27 

.  "ilU     vr    Trtljr-.   .t-'.li,:   ■  iJf'i  f   7>^  ^___ 

121,941,798  37 
Refunds  credited  to  Previous  Years'  War  and  Demobilization  Expenditures 22,551  56 


$  17,720316  18        $121,919,246  81 


Payments  of  $5,000  or  over  were  made  to  the  following:  Agro  Co.  of  Canada,  Montreal,  $52,744.96;  Alberta 
Wheat  Pool,  Vancouver,  $129,238.48;  Almonte  Flour  Mills  Co.,  Almonte,  Ont.,  $22,665.62;  Atlas  Grain  Company, 
Montreal,  $41,035.23;  Aurora  Flour  &  Feed  Mills,  Aurora,  Ont.,  $12,311.26;  Tancrede  Avard  Ltee.,  Quebec, 
$82,145.81;  Bamett  &  Co.  Limited,  Montreal,  $333,356.51;  Barrie  Flour  Mills,  Barrie,  Ont.,  $12,646.55;  Begin  & 
Frere,  Quebec,  $5,922.85;  Noel  Begin,  Inc.,  Levis,  Que.,  $37,165.26;  H.  &  S.  Belanger,  Quebec,  $119,632.61; 
Blatchford  Feeds  Ltd.,  Toronto,  $46,729.29;  Eugene  Bois,  Quebec,  $35,623.25;  Bosco  &  Bower  Ltd.,  Montreal, 
$209,743;  Boyd's  Milling  &  Grain  Co.,  Chilliwack,  B.C.,  $20,403.40;  Brackman-Ker  Milling  Co.  Ltd.,  New 
Westminster,  B.C.,  $280,240.74;  Buckerfield's  Ltd.,  Vancouver,  $498,817.39;  J.  A.  Burgess  &  Sons,  Ltd.,  Chilliwack, 
B.C.,  $17,196.58;  R.  Burns  &  Company,  Toronto,  $57,693.92;  P.  G.  Bussiere  &  Cie,  Quebec,  $20,93454. 

Caledonia  Milling  Company,  Caledonia,  Ont.,  $9,681.94;  Campbell  &  McNab,  Douglas,  Ont.,  $7,182.70; 
Canada  Packers  Ltd.,  Toronto,  $6,725.51;  Canadian  Grain  Products  Ltd.,  Toronto,  $16,134.02;  Cannington 
Flour  &  Feed  Mills,  Cannington,  Ont.,  $7,431.17;  E.  W.  Caron,  Montreal,  $146,484.41;  Chamberland  Co.  Ltee., 
St.  Philippe  de  Neri,  Que.,  $5,939.84;  S.  J.  Cherry  &  Sons  Ltd.,  Preston,  Ont.,  $6,014.41;  Coatsworth  &  Cooper 
Ltd.,  Toronto,  $516,336.95;  Columbia  Grain  Milling  Co.,  Vancouver,  $5,969.46;  Co-operative  Federee  de  Quebec, 
Montreal,  $821,849.04;  La  Co-operative  du  Madawaska  Ltee.,  Edmundston,  N.B.,  $29,409.39;  Copeland  Flour 
Mills  Co.,  Ltd.,  Midland,  Ont.,  $38,904.81;  Crawford  Grain  Company,  Montreal,  $24,641.56. 

Delta  Flour  Mills,  Ltd.,  Vancouver,  $7,427.80;  H.  Desrosiers  &  Fils,  Montreal,  $189,186.44;  Dewart  Milling 
Co.,  Peterborough,  Ont.,  $39,002.61;  Drolet,  Inc.,  Quebec,  $11,954.14;  Drolet  &  Larochelle,  Quebec,  $5,003.41; 
Ellison  Milling  &  Elevator  Co.  Ltd.,  Lethbridge,  Alta.,  $13,111.35;  Frenette  &  Fils,  Quebec,  $8,501.51;  Genest, 
Nadeau,  Ltee.,  Sherbrooke,  Que.,  $52,612.82;  Paul  Gervais  &  Frere,  Montreal,  $163,317.15;  Godbout  &  Fortin, 
Quebec,  $44,127.49 ;  Goodfellow's  Flour  Mill,  Bolton,  Ont.,  $5,751 ;  Great  Star  Flour  Mills,  Limited,  St.  Mary's, 
Ont.,  $30,626.46;  Vernon  C.  Green,  Toronto,  $26,386.04;  Griggs  Flour  Mill,  Dunnville,  Ont.,  $18,567.71;  Growers 
Supply  Co.  Ltd.,  Kelowna,  B.C.,  $8,099.67;  Aime  Guertin,  Ltee.,  Montreal,  $11,523.85. 

Frank  B.  Ham  &  Co.,  Toronto,  $377,433.53;  Hawken  Milling  Co.,  Wallaceburg,  Ont.,  $12,017.04;  Hayhoe 
Bros.,  Pine  Grove,  Ont.,  $8,174.28;  Henkel's  Flour  Mill,  Chesley,  Ont.,  $11,232.81;  Geo.  Hogg  &  Sons,  Ltd., 
Thamesford,  Ont.,  $13,171.72;  N.  D.  Hogg  and  Company,  Toronto,  $18,761.40;  W.  L.  Hogg  Limited,  Montreal, 
$33,146.29;  Howson  &  Howson,  Wingham,  Ont.,  $23,898.27;  Hunt  Milling  Corp.  Ltd.,  London,  Ont.,  $8,779.21; 
R.  L.  Huot  &  Compagnie,  Montreal,  $46,762.90;  International  Grain  Company,  Toronto,  $7,914.87;  Inter-Ocean 
Grain  Company,  Winnipeg,  $17,544.50;  Inter-Provincial  Grain  Company,  Ottawa,  $14,261.19;  John  Jervis 
Grain  Co.,  Toronto,  $71,585.80;  King  Milling  Co.,  Samia,  Ont.,  $17,887.73;  Wm.  Knechtel  &  Son,  Walkerton, 
Ont.,  $64,173.71. 

Lachance  &  Morel  Ltee.,  Quebec,  $35,889.10;  Lake  of  the  Woods  Milling  Company,  Ltd.,  Montreal, 
$622,165.50;  Lakeside  Milling  Company  Ltd.,  Toronto,  $32,673.70;  Leblanc  &  Lafrance,  Montreal,  $314,226.24; 
J.  A.  Leboeuf,  Montreal,  $7,952.44;  G.  Arthur  Lemay,  Quebec,  $21,652.86;  J.  0.  Levesque,  Bedford,  Que., 
$25,030.22;  Longworth  Milling  Co.  Limited,  Toronto,  $69,526.10. 

Fred  Mahon,  Quebec,  $6,228.36;  Maple  Leaf  Milling  Co.  Limited,  Toronto,  $1,000,221.38;  Maritime 
Co-operative  Services,  Ltd.,  Moncton,  N.B.,  $261,307.53;  McCabe  Grain  Company  Limited,  Winnipeg, 
$166,187.87;  McCarthy  Milling  Company  Limited,  Streetsville,  Ont.,  $61,557.56;  McClean  Grain  Limited, 
Chatham,  Ont.,  $17,675.81;  McDonald  &  Robb  Limited,  Valleyfield,  Que.,  $41,46355;  McLellan  &  McCarter 
Ltd.,  Vancouver,  $32,954.80;  Geo.  T.  Mickle  &  Sons,  Ridgetown,  Ont.,  $7,953.89;  Midland  Pacific  Terminal 
Ltd.,  Vancouver,  $31,782.81;  Milton  Milling  Company,  Ltd.,  Milton,  Ont.,  $24,420.59;  Morrow's  Feed  &  Farm 
Supply,  Mission,  B.C.,  $13,111.73;  National  Grain  Company  Limited,  Winnipeg,  $31,928.91;  New  Hamburg 
Mills  Ltd.,  New  Hamburg,  Ont.,  $12,699.49. 

Ogilvie  Flour  Mills  Co.  Limited,  Toronto,  $781,231.78;  Otter  District  Farmers'  Institute,  Aldergrove,  B.C., 
$6,406.83;  Ottawa  Valley  Grain  Products  Limited,  Renfrew,  Ont.,  $27,489.77;  Parrish  &  Heimbecker  Limited, 
Toronto,  $813,639.01;  J.  A.  Peer  &  Son,  Toronto,  $17,406.90;  Peterborough  District  Co-operative  Services, 
Peterborough,  Ont.,  $71,563.64;  Phenix  Milling  Company,  Limited,  Gait,  Ont.,  $6,934.57;  R.  C.  Pratt,  Toronto, 
$62,254.85;  Purity  Flour  Mills,  Limited,  Montreal,  $727,462.08;  Quaker  Oats  Company  of  Canada,  Limited, 
Peterborough,  Ont.,  $597,844.01;  Quebec  Stores,  Reg'd.,  Quebec,  $56,981.77. 

Ralston  Purina  Company,  Ltd.,  Woodstock,  Ont.,  $230,677.61;  Red  River  Grain  Company,  Limited, 
Winnipeg,  $113,664.38;  Reesors  Marmill,  Limited,  Markham,  Ont.,  $25,729;  J.  B.  Renaud  &  Cie.,  Inc.,  Riviere 
du  Loup,  Que.,  $70,811.81;  Renown  Mills  Limited,  Calgary,  Alta.,  $5,249.75;  James  Richardson  &  Sons,  Limited, 
Toronto,  $735,506.95;  Robin  Hood  Flour  Mills  Limited,  Montreal,  $817,934.50;  Roe  Farms  Milling  Company, 
Atwood,  Ont.,  $48,651.32;  W.  S.  Rogers  &  Co.  Ltd.,  Fort  Langley,  B.C.,  $45,477.93;  Lloyd  S.  Rourke,  Ottawa, 
$76,583.64;  J.  Theo.  Roy,  Montreal,  $68,015.83. 

39882—4 


A— 42  PUBLIC  ACCOUNTS:  PART  II 

Saint  John  Milling  Co.,  Ltd.,  Saint  John,  N.B.  $246,218.62;  Saint  Lawrence  Flour  Mills  Co.,  Limited, 
Montreal,  $383,917.74;  Salmon  Arm  Farmers  Exchange,  Salmon  Arm,  B.C.,  $7,703.44;  Scott  &  Peden  Limited, 
Victoria,  $25,174.01;  Hugh  M.  Scott  &  Co.,  Montreal,  $6,717.57;  Screaton  Grain  Company,  Toronto,  $111,886.96; 
Searle  Grain  Company,  Ltd.,  Winnipeg,  $63,344.12;  I.  Shaffran,  Montreal,  $7,506.43;  Smith  Brokerage  Co.  Ltd., 
Saint  John,  N.B.,  $421,527.25;  Snider  Flour  Milling  Co.  Limited,  St.  Jacobs,  Ont.,  $32,574.58;  Soo  Line  Mills 
Limited,  Winnipeg,  $19,844.25;  Strathroy  Flour  Mills,  Strathroy,  Ont.,  $7,722.06;  Sullivan  &  Kennedy,  Toronto, 
$38,967.13;  Supreme  Grain  Ltd.,  Montreal,  $89,234.19;  Surrey  Co-Operative  Association,  Cloverdale,  B.C., 
$86,373.11;  Swift  Canadian  Co.,  Limited,  Toronto,  $10,306.48. 

Tavistock  Milling  Co.,  Limited  Tavistock,  Ont.,  $47,316.69;  T.  H.  Taylor  Co.,  Limited,  Chatham,  Ont., 
$11,185.32;  Thomson  &  Wickett,  Port  Hope,  Ont.,  $17,980.48;  Toronto  Elevators,  Limited,  Toronto,  $1,695,256.78; 
Tougas  &  Tougas  Limitee,  Montreal,  $181,704.51;  Trans-Canada  Grain  Ltd.,  Vancouver,  $9,328;  Treleaven 
Milling  Co.  Limited,  Lucknow,  Ont.,  $11,546.46;  Elzebert  Turgeon  Reg'd.,  Montreal,  $141,117.63;  Turgeon  Grain 
&  Processed  Feeds,  Seaforth,  Ont.,  $29,732.96;  United  Co-operatives  of  Ontario,  Toronto,  $337,990.65;  United 
Farmers  Ltd.,  Haney,  B.C.,  $16,567.29;  United  Grain  Growers  Ltd.,  Edmonton,  $38,270.53;  United  Milling  & 
Grain  Co.  Ltd.,  Vancouver,  $74,850.88;  Vanstone  Flour  &  Feed  Mill,  Bowmanville,  Ont.,  $12,483.16;  Hiram 
Wa/lker  &  Sons  Grain  Corporation,  Limited,  Walkerville,  Ont.,  $83,283.75. 


-2 
ff 

Vote  44     Freight  Assistance  on  agricultural  lime  for  soil  amendment  purposes 350,000  00 

Expenditures .  .x. 9    349,923  41 

P.C.  2352  dated  June  3,  1948,  as  amended  by  P.C.  1325  of  March  22,  1949,  authorized  the  Minister  of 
Agriculture  to  pay  to  the  Provincial  Governments  of  the  five  Eastern  Provinces  and  to  British  Columbia, 
assistance  not  exceeding  60  per  cent  of  the  amount  paid  by  these  provinces  for  transportation  charges  on  the 
movement  of  agricultural  lime  from  quarries  to  farmers,  such  assistance  not  to  exceed  $1  per  ton. 

Payments  were  made  as  follows:  Nova  Scotia,  $45,570.05;  Prince  Edward  Island,  $22,485.85;  New  Brunswick, 
$58,614.12;  Quebec,  $203,905.75;  Ontario,  $12,725.11;  British  Columbia,  $6,622.53. 


Vote  692     Production  Assistance  on  Agricultural  lime  for  soil  amendment  purposes.  .  .  .  60,000  00 

".'  '''  ^?^'r\i^.;^  Expenditures $      58,027  28 


^  P.C.  3241  dated  July  20,  1948,  authorized  the  Minister  of  Agriculture  to  pay  to  the  Provincial  Governments 
of  the  five  Eastern  Provinces  and  to  British  Columbia,  a  subsidy  not  to  exceed  50  per  cent  of  the  amount  paid 
by  the  province,  subject  to  a  maximum  of  75  cents  per  ton  on  lime  produced. 

Payments  were  made  as  follows:   Nova  Scotia,  $28,050.85;   New  Brunswick,  $22,095.97;   Quebec,  $18.53; 
British  Columbia,  $7,861.93.  


Vote  693      Dairy  Products  Board — ^Purchase  of  creamery  butter  to  support  the  market  at 

minimum  prices  subject  to  the  approval  of  the  Governor  in  Council $1,000,000  00 

Expenditures nil 


Comparative  Statement  of  Accounts  Receivable 

March  31,  March  31, 

Current  Year'!  J  J.  ::Vl*V': :".: .  l{:.±\]:l'::l'!^:[^.-:!I^.. . . .,, ..,. . , -43:993-38  -l9;472l[3 

Previous  Years— Collectable  .V. .,'..-..... '.......,... 79,879  32  67924  23 

— Uncollectable     .IVf .•{'. .'.l'.'. '.1 . '.  1 . 1 '}:....       77,794  72  77,927  07 


$  201,667  42        $   185,323  73 


A  list  of  items  in  excess  of  $1,000  in  Previous  Years — ^Uncollectable  was  given  on  page  A — 45,  Public 
Accounts,  1948. 


IhSiHC 


DEPARTMENT  OF  AGRICULTURE  A— 43 

;'•''■■•••■■'■'""■'•■"    '^  ' -  OPEN  ACCOUNTS 

Dr.  Balance  Dr.  Balance 

Mar.  31, 1948  Debit  Credit  Mar.  31, 1949 

[I]  Cash  and  Other  Current  Assets 

(c)  Working  Capital  Advances — 
(i)      Departmental — 

A     Agricultural  Prices  Support  Account      1,061,353  30  3,473,294  99  1,061,353  30  3,473,294  99 

B     Agricultural  Products  Account  16,316,228  81  86,574,760  86  99,101,978  13  3,789,01154 

$  17,377,582  11        $  90,048,055  85        $100,163,331  43        %    7,262,306  53 

.  lij     Uilj'  ^"^^^^^^^^^^^^^  _^__^______  ____________  ^^— —-——-— ^—^ 

Cr.  Balance  Cr.  Balance 

Mar.  31, 1948  Debit  Credit  Mar.  31,1949 

[9]    Floating  Debt 

(d)  Outstanding  Cheques  and 

Warrants — 

C  Drought  Area — ^Cattle  Marketing  Ser- 
vice— Outstanding  Warrants 24  41  24  41 

C     Wheat  Acreage  Reduction  Payments 

—Outstanding  Warrants   1,911  74  142  12  1,769  62 

C  Hog  Premiums — Outstanding  War- 
rants           629,447  19  238,609  19  22,557  00  413,395  00 

D     Outstanding  Imprest  Account  Cheques 

—Agriculture  31  28  31  28 

631,414  62  238,751  31  22,557  00  415,220  31 

[10]    Deposit  and  Trust  Accounts  oi  bnf 

(d)  Miscellaneous —  f 

E     Commonwealth  Bureau  of  Biological 

Control    15,69187  117,984  53  130,857  29  28,564  63 

F     Prairie  Farm  Emergency  Fund 14,873,200  00  14,873,200  00 

G     Deposits  for  purchase   of  Supplies — 

Sundry  Governments   15,778  54  15,789  46  10  92 

H  Contractors'  Securities — Cash — ^Agri- 
culture    23,966  71  23,966  71 

r^hix'vy-'.  

'■  31,470  41  15,006,973  99  15,028,034  92  52,531  34 

[II]  Insurance,  Pension  and  Guaranty  ,i/i  jud  fi  Ufiiil  li  uli  1o  -rhu)m'i  rwl; 

Accounts  <...,.•    .  ,.ij  '!o  i'<'*ri- n  m  bl-ni  t 

(c)  Pension  and  Retirement  Funds —  •;.,•,!•'  < 

I      Retirement  Fund— Agriculture  ,..if,  „,,,.,,;..    115  97  ^^0(63  40  7,947  43 

[12]    Deferred  Credits  ^r^^-^^l^^^^^  ''' 

J      Pay-list  Deductions— Agriculture  ... .  10,65131  110,55340  122,99837  23,09628 

LloJ    Sundry  suspense  Accounts  -      i      r      - 

K     Unclaimed  Cheques  Suspense —       ,j.,q    ,, , 

Agriculture ,.;    ,\  ,10,883  38  6,305  00  11,817  04  16,395  42 

L     UNRRA— Agriculture 42,342  12  42,342  12 

M    Department  of  Agriculture— Suspense  315  97  182  26  392  00  525  71 

53,541  47  48,829  38  12,209  04  16,921  13 

I  TOTu.i.^  ,/.,..  $       727,077  81        $15,405,224  05        $15,193,862  73        $       515,716  49 

39882— 4i 


A— 44  PUBLIC  ACCOUNTS:  PART  II 

A     The  Agricultural  Prices  Support  Act,  c.  29,  1944,  as  amended,  directs  under  section  10  (3),  that  "There  shall 

be  kept,  by  the  Minister  of  Finance,  an  account  called  The  Agricultural  Prices  Support  Account,  to  which 

shall  be  charged  all  expenditures  by  the  Board,  other  than  of  the  aforesaid  administrative  expenditures,  and 

to  which  shall  be  credited  all  proceeds  of  sale  of  agricultural  products,  which  proceeds  shall  be  available  in 

the  Account  to  pay  for  further  expenditures  of  the  Board,  provided  that  the  net  operating  profit  of  the  Board 

in  each  fiscal  year,  as  reflected  in  the  said  Account,  shall  be  deposited  to  the  credit  of  the  Consolidated 

Revenue  Fund  as  revenue,  and  provided  further  that  the  net  operating  loss  in  any  fiscal  year  may  be  recouped 

to  the  said  Account  from  moneys  appropriated  by  Parliament  for  the  purpose." 

Pursuant  to  the  provision  of  the  above  authority,  the  amount  of  $1,061,353.30  representing  the  net  operating 

^^loss  of  the  Board  for  the  fiscal  year  1947-48  was  appropriated  by  Parliament  in  the  current  fiscal  year 

'".  (Vote  690)  to  recoup  this  account. 

^'     Debits  represent  payments  made  under  authority  of  the  Act  to  (a)  Nova  Scotia  Apple  Marketing  Board, 
'  as^sistance   in   marketing   the    1947   apple   crop,   $2,299,416.97,    1948   crop,   $1,025,723.02;    (b)    Bean   Growers' 
Marketing  Board  of  Ontario,  to  support  the  price  of  the  1948  crop  of  white  beans,  $148,155. 

B  This  account  is  operated  under  authority  of  the  Agricultural  Products  Act,  c.  10,  1947,  as  amended,  to 
record  transactions  relating  to  the  purchase,  sale  and  export  of  agricultural  products  under  agreements 
between  the  Government  of  Canada  and  the  Government  of  the  United  Kingdom,  foreign  governments,  or 
agencies.  Debits  represent  payments  to  Canadian  suppliers  while  credits  are  payments  received  under  the 
agreements.  Vote  42  provides  for  losses  and  also  authority  to  pay  amounts  in  the  aggregate  not  exceeding 
$40,000,000  out  of  any  unappropriated  money  in  the  Consolidated  Reveoue  Fund  as  recoverable  advances. 

►  ;  No  losses  were  incurred  during  the  fiscal  year.  ^"i  m''.//  ..r  (a, 

C  Balances  in  these  accounts  represent  provision  for  the  redemption  of  outstanding  warrants  as  and  when 
presented  at  chartered  banks. 

D  At  the  close  of  the  fiscal  year,  each  imprest  account  is  examined  by  the  official  in  charge  and  funds  to  meet 
cheques  which  have  been  outstanding  since  the  close  of  the  previous  fiscal  year  are  withdrawn  from  the 
imprest  bank  account  and  credited  hereto.  If  any  of  these  cheques  are  subsequently  cashed,  the  imprest  bank 
account  is  then  recouped  in  the  usual  way  and  this  account  adjusted  concurrently. 

E  This  account,  formerly  known  as  Farnham  House  Laboratory,  reflects  the  financial  transactions  of  the 
Commonwealth  Bureau  of  Biological  Control,  a  scientific  institution  working  on  the  biological  control  of 
harmful  insects,  which  is  supported  by  contributions  from  member  countries  of  the  British  Commonwealth 
and  is  directed  by  the  Executive  Council  of  the  Commonwealth  Agricultural  Bureaux.  Formerly  located  at 
Farnham  House  Laboratory  in  England,  the  headquarters  has  been  transferred  to  Canada.  The  Canadian 
contribution  of  $7,559.38  was  charged  to  Vote  4. 

F  This  account  is  credited  with  the  levy  on  grain,  $6,219,061.27;  refunds,  $13,999.16  and  the  amount  transferred 
to  meet  the  deficit,  $8,640,139.57.  Debits  represent  payments  made  under  authority  of  the  Prairie  Farm 
Assistance  Act,  c.  50,  1939 — see  page  A — ^35. 

G  This  account  is  credited  with  advances  for  the  purcHase  of  supplies.  Debits  represent  the  value  of  such 
purchases. 

H  Under  section  16  of  the  Public  Works  Act,  contractors  are  required  to  furnish  security  for  the  satisfactory 
performance  of  the  work.  This  security  may  be  in  the  form  of  cash  (accepted  cheque)  or  specified  bonds. 
Cash  deposits  are  credited  to  this  account  and  bear  interest  at  the  rate  of  2  per  cent  per  annum  compounded 
annually.  Upon  administrative  certification,  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  1948-49 
bonds  so  held  in  respect  of  the  Department  of  Agriculture  amounted  to  $1,555,347.90. 

I  The  Retirement  Fund,  contributions  to  which  are  made  by  temporary  and  certain  permanent  civil  servants, 
was  formerly  administered  by  the  Superannuation  Branch  of  the  Department  of  Finance  and  all  transactions 
were  recorded  in  an  account  of  that  department  entitled  Retirement  Fund — Civil  Service.  As  at  January  1, 
1949,  administration  of  the  Fund  was  transferred  to  the  Office  of  the  Comptroller  of  the  Treasury.  This  change 
nece.?sitated  the  establishment  of  a  Central  Pay  Office  account  for  contributions  of  employees  paid  by  that 
'-^  office  and  a  number  of  departmental  accounts  for  contributions  of  employees  paid  through  the  various  Treasury 
"  Offices.  These  accounts,  which  now  reflect  all  transactions  subsequent  to  December  31,  1948,  are  gradually 
being  credited  with  the  balances  at  that  date  as  finally  established  in  the  Department  of  Finance  account. 

Credits  in  Retirement  Fund — Agriculture  comprise  contributions  of  employees  to  the  fund  and  the  accrual  of 

interest  on  the  monthly  balance  to  the  credit  of  each  employee.   Debits  represent  payment  of  the  amount  to 

his  credit  on  resignation  or  death,  or,  if  the  temporarj'  employee  is  made  permanent,  either  a  refund  of  his 

contribution  or  transfer  of  the  amoimt  to  the  Department  of  Finance  Superannuation  Account. 

,  ^     The  transfer  to  this  account  of  the  credit  balance  from  the  Department  pi  Finance— ;-Retireqient  Fund  Civil 

''Service  account  will  be  effected  in  the  fiscal  year  1949-60.       ^i.?-  .  ..       j  i    ..  ..!.;j_  ^c>  ... 

J  Deductions  from  the  salaries  of  certain  employees  not  paid  by  Central  Pay  Office  are  credited  to  this 
account  pending  transmittal  to  the  department  or  agency  concerned.  The  closing  balance  consists  of:  Canada 
Savings  Bonds,  $105.75;  Civil  Service  Mutual  Benefit  Society,  $1.36;  Income  Tax,  $22,070.71;  Civil  Service 
Recreational  Association,  75  cents;  Superannuation  Fund,  $917.71. 


DEPARTMENT  OF  AGRICULTURE 


A— 45 


K     ATI  cheques,  except  those  drawn  against  Open  Accounts,  which  remain  undelivered  six  months  subsequent 
to  date  of  issue  are  credited  to  this  account  pending  claims  therefor. 

L     The  debit  represents  a  refund  to  the  Canadian  Commercial  Corporation  of  the  unexpended  balance  of 
advances  made  by  the  Corporation  in  previous  years  for  the  purchase  of  agricultural  products. 

M    Receipts  which  cannot  be  allocated  immediately  are  credited  to  this  account  pending  clearance  to  the  proper} 
accounts.  '    '  •    '■'^' 


Od  i^i&I 


■moi^.h 


.VC>!n,-^,,fl 


Employees  Receiving  Salaries  at  Annual  Rates  of  $3,000  or  over  and 
Travelling  Expenses  of  $500  or  over 

The  first  list  for  each  service  contains  the  names  and  annual  salary  rates  of  all  salaried  employees  who  were 
receiving  $3,000  or  over  as  at  March  31,  1949,  or  at  dates  of  separation  (shown  in  parentheses).  Also  included 
are  the  travelling  and  removal  expenses  of  these  employees  where  the  amount  was  $500  or  over.  Removal 
expenses  are  indicated  by  asterisks. 

The  second  list  for  each  ser\-ice  contains  the  names  of  employees  receiving  annual  salaries  of  less  than  $3,000 
who  received  travelling  and  removal  expenses  of  $500  or  over. 


Administration  Service 


Salaried  employees  receiving  $3,000  or  over 


Salary 
rate 


Travelling 
expenses 


CO  rcc.i| 


Barton,  G.  S.  H.,  Special 
Asst.  to  Minister $ 

Taggart,    J.    G.,    Deputy 
Minister   

Bouchard,  J.  G.,  Asst. 
Deputy  Minister  

Allan,  D.  M 

Athey,  H.  S 

Burgess,  D.  L 

Culley,  G 

Cummings,  I.  J 

Dunbar,  D 

Goold.  W.  D 

Gow,  D 

Higginson,  J.  D 

Hodgins,  S.  R.  N 

James,  F.  (Dec.  29)  


15,000  00        $   2,127  40 


no  OKI 
. . .  -ooas. 


15,000  00 

8,000  00 
5,000  00 
4,000  00 
4,500  00 
3,060  00 
4,380  00 
3,180  00 
3,720  00 
3,060  00 
3,300  00 
6,000  00 
4,800  00 


...        ,      .  uij  iO 

2,275  90 
r   I  .nof.■g'i^O 

742  80 
520  04 

:TT 


Kenney,  C.  11. 
Leroux,  J.  H. 

MacKay,  R.  S 

Martin,  J.  W.  A 

Marven,  R.  W.  B.  (Mar. 

16)    

McGiffin,  J.  S 

McRorie,  W.  W 

Nunnick,  F.  C.   (June  14) 

Peet,  J.  R 

Steele,  E.  F 

Tewsley,  H.  S 

Thompson,  N.  H.  

Traill,  G.  A 

Trueman,  H.  L.  iaau'.... 
Walker,  M.  R.  i]iXU'*:.... 
Wilson,  E.  L.  .  OC'.  i\<t\ . . . 
)0  O/.j,.^      . 


Salary 
rate 

3,180  00 

3,480  00 

5,040  00 

3,060  00 

4,080  00 
4,380  00 
3,060  00 
4,800  00 
3,540  00 
4,380  00 
3,180  00 
3,060  00 
3,060  00 
4,920  00 
3,060  00 
3,060  00 


Travelling 
expenses 

818  5&.t 
599  70 


Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over. 


0^  (;i# 

Charette,  F.  U. 
Gilmour,  F.  C. 


Travelling 
expenses 


.$ 


861  15 

gg^  26' '  ■  <■  '--^'v 

.1  ,ffoi!'.;II  d8  £76,1 


Salaried  employees  receiving  $3,000  or  over 


Adams,  J.  C.  R'.^.  P.-.C 


Salary 
rate 


$  3,840  00 

Allen,  C.  E 4,200  00 

Allen,  W.  R 3,840  00 

Anderson,  E.  G 3,060  00 

Andison,   H 3,660  00 

Armand,  J.  E 3,300  00 

Armstrong,  T 3,480  00 

Amason,  A.  P. 4,440  00 

Arnold,  J.  W. 3,300  00 

Amott,  D.  A.  .i'i''.iii»i...  3,480  00 

Atkinson,  H.  J.^H>.l'lit\L .  4,440  00 


Travelling 
expenses 

■oil 

$■  1^429  87'' 
648  69 

1,473  51 
560  21 

'I    .1.   .Cfteflf'.l, 

51  .r)  ...mlol 


iv  o..i.*  00 

00 

Lockhart,  D.  AJI^. 

■  .■■  :.:.:.  m 

00 
00 
00 
00 

upzz.i         00 


0i^g,f; 

081,8 
080.*^ 

o?j  r 

080,^ 

mi.F. 

OSO.l- 
000.0 


O.' 

A 

\  4  ti  t4  ,    t\f. 


736  ,»H 


520  67 
513  10 

<I  .H  .BOPifiO 

r-%       "/I  r^ 

Travelling' 

expenses 

W  .  1,071  10 

,    Si    .TI    .  •::.    .» 


J  .1  ,?ionxioO 

•H  .•?  .0  ,bakh<xoO 
...  .3  .H  .I'jcr^rn.'j 


W 


Atkinson,  R.  G 

Ayers,  G.  W 

Bagnall,  R.  H 

Baird,  A.  B 

Baker,  A.  D 

Balch,  R.  E.  ..;..:.,.'; 
Baldwin,  W.  F.  ........ 

Bannister,  G.  L.   ...... 

Baribeau,  B.   . .  i .  -.  yy.  Ji 
Bate,  H.  K.  ...ViKPtVA 

Baylis,  R.  J.  .  ..^ /»<'.".'. 


Salary 
rate  " 

3,300  00 
3,840  00 
3,120  00 
4,740  00 
4,440  00 
4,740  00 
3,480  00 
3,300  00 
3,720  00 
3,180  00 
3,300  00 


^Travelling 

^^y'eXpenses 

.:)  ..J    ,-.)■■;    » 

.T  ,ab?ibrYfc(l 

2,336  03 

1,552  41 

710  38 

1,149  83 


A— 46 


PUBLIC  ACCOUNTS:  PART  H 


-iiiie  f.aMi<. 


Salary 

rate 


Beaudoin,  N.  i^i*.^:  /.XK . . .  3,720  00 

Beaulieu,  A.  A.  -....'.....  3,660  00 

Belyea,  R.  M 3,480  00 

Bergold,  G.  H 3,840  00 

Berkeley,  G.  H 4,440  00 

Bewail,  E.  R.  (Mar. 31)..  3,180  00 

Bibby,  R.  0.  (Sept.  4) . . . .  3,480  00 

Bier,  J.  E 4,920  00 

Bird,  F.  T 3,660  00 

Bird,  R.  D 4,080  00 

Bishop,  R.  F 3,840  00 

Blais,  J.  R 3,120  00 

Boivin,  B 3,840  00 

Bond,  E.  W 3,480  00 

Boulanger,  P 3,300  00 

Bowden,  W.  M 3,300  00 

Bowen,  J.  F 3,300  00 

Boyce,  J.  H.  R 3,660  00 

Boyd,  H.  L 3,180  00 

Boyle,  J.  A 3,600  00 

Bradley,  G.  A 3,300  00 

Briand,  L.  J 3,480  00 

Broadfoot,  W.  C 4,740  00 

Brooks,  A.  R 3,660  00 

Brown,  A.  M 3,480  00 

Brown,  P.  C 3,480  00 

Brown,  W.  J 4,440  00 

Bruce,   E.   A.   B.    (house, 

$360)    4,080  00 

Bucher,  G.  E 3,660  00 

Buckell,  E.  R 4,080  00 

Buckland,    D.    C.    (Nov. 

27)    3,480  00 

Buckley,  A.  R.  T 3,180  00 

Burnett,  T 3,480  00 

Byrne,  J.  L 4,440  00 

Callbeck,  L.  C 3,480  00 

Cameron,   N 3,180  00 

Campbell,  J.  A.  (Oct.  1) .  3,300  00 

Cannon,  F.  M 3,660  00 

Carmody,  H.  G.  P 3,180  00 

Carson,  R.  B 3,840  00 

Cass,  N.  D 3,180  00 

Chamberlain,  G.  C 4,080  00 

Charlebois,  A.  A 3,180  00 

Cherewick,  W.  J 3,480  00 

Code,  W.  R 3,180  00 

Connors,  I.  L 4,080  00 

Copeland,  C.  F.  H 3,960  00 

Coppel,  H.  C 3,300  00 

Cormack,  M.  W 4,020  00 

Craigie,  J.  H 6,000  00 

Crawford,  H.  G.  M 5,700  00 

Creelman,  D.  W 3,300  00 

Curtis,  L.  C 3,180  00 

Davidson,  T.  R 3,480  00 

Davidson,  W.  B 3,480  00 

Davidson,  W.  M 3,000  00 

de  Gryse,  J.  J 6,700  00 

De  Macedo,  W 3,000  00 

Dore,  W.  G 4,080  00 

Douglas,  C.  R 3,660  00 

Dow,  D.  S 3,000  00 

Drayton,  F.  L 6,040  00 

Dustan,  A.  G 4,600  00 


Travelling 
expenses 

707  83 

2,061  80 
1,654  66 

856  76 
1,651  77 

895  11 
1,666  72 

666  92 


778  36 
529  73 

518  91 
[1,551  69 
[1,390  98* 

1,099  08* 

519  26 


1,071  19 


'mqmoil  1. 


761  45 
724  87 

936  04 

685  61 

553  84 

1,973  86 

528  65 


1,368  62 
1,930  38 


1,860  69 


Salary 

Travelling 

rate 

expenses 

4,020  00 

552  00 

4,020  00 

520  55 

4,740  00 

3,180  00 

1,147  97 

4,440  00 

1,496  75 

Dustan,  G.  G 

Duthie,  R.  C 

Emslie,  A.  R.  G 

Ethier,  J.  G 

Farstad,  C 

Fettes,  J.  J 3,300  00 

Finlayson,  L.  R 3,300  00 

Finnamore,  A.  (June  13) .  3,240  00 

Fitzpatrick,  R.  E 4,020  00  900  55 

Fleming,  H.  S 3,000  00 

Forbes,  R.  S 3,000  00 

Foster,  R.  E 3,480  00  1,715  66 

Fowler,  W.  A 4,500  00 

Frank,  J 3,840  00 

Frankton,  C 3,480  00 

Freeman,  T.  N 4,020  00 

Gagnon,  J.  L.  R 3,180  00  677  47 

Garlick,  W.  G.  P 3,840  00 

Genereux,  H 3,300  00 

Giasson,  G.  L 3,180  00 

Giles,  G.  R 4,080  00 

Gilpatrick,  J.  D.  (Sept.  12)  3,120  00 

Glen,  R 4,620  00  1,169  92 

Glendenning,  R 3,480  00 

Godwin,  C.  H 3,720  00 

Gordon,  W.  L 4,020  00  1,796  70 

Graham,  A.  R 3,180  00 

Graham,  K.  (Nov. 26)  ...  3,960  00 

Grant,  M.N 3,660  00 

Gray,  D.  E 4,500  00 

Gray,  H.  E 4,740  00  1,740  47 

Gregory,  F.  W 3,180  00  781  81 

Gregson,  J.  D 3,840  00 

Groh,  H.  (Sept.  7)    3,900  00 

Groves,  J.  W 4,440  00 

Gwatkin,  R 5,100  00 

Hagborg,  W.  A.  F 4,440  00 

Hall,  J.  A 3,660  00  604  49 

Hammond,  G.  H 3,840  00 

Handford,  R.  H 4,440  00  1,277  87 

Hanna,  W.  F 5,700  00  1,023  92 

Harrison,  K.  A 4,080  00 

Hastings,  R.  J 3,180  00 

Helson,  V.  A 3,840  00 

Henderson,  V.  E 3,480  00  929  20 

Herman,  F.  A 4,080  00 

Heron,  R.  J 3,120  00 

Hildebrand,  A.  A 3,840  00 

Hitchon,  J 3,300  00  1,279  26 

Hoar,  W.  S 3,000  00 

Hobbs,  G.  A 3,120  00  686  67 

Hockey,  J.  F.D 4,440  00 

Holland,  G.  P 4,440  00  f   670  06 

[1,212  07* 

Hood,  E.  G 4,740  00 

Hopping,  G.  R 4,020  00  1,087  36 

House,  H.  L 3,480  00 

Howatt,  L.  J 4,080  00 

Hudson,F.  J 3,420  00  672  44 

Hurst,  R.  R 4,440  00  716  19 

Hurtig,  H 3,480  00 

Jacobson,  L.  A 3,660  00  1,103  18 

James,  H.  G 3,660  00 

Jameson,  L.  B 3,480  00 

Janson,  J.  T 4,440  00 

Johns,  C.  K w 4,500  00 


DEPARTMENT  OF  AGRICULTURE 


A— 47 


523  08 
1,214  89 


1,215  54 
1,217  38 

627  66 


Salary  Travelling 

rate  expenses 

Johnston,  F.  B 4,440  00 

Johnston,  T 4,440  00 

Jones,  A.  H 3,840  00 

Jones,  W 3,480  00 

Katznelson,  H 4,200  00 

Keenan,  W.  N 5,640  00 

Kemp,  W.  L.  S 3,480  00 

Kennedy,  J.  W 3,000  00 

King,  K.  M 4,440  00 

Koch,  L.  W 4,440  00 

Konst,  H 4,200  00 

Lachaine,  0.  W 3,180  00 

Lachance,  R.  0 3,660  00 

Landerkin,  G.  B 3,480  00 

Langlais,  A.  J 3,000  00 

Lapp,  W.  R 3,720  00 

Laughland,  D.  H 3,480  00 

Layton,  R.  C 3,480  00 

Ledingham,  R.J 3,480  00 

Lejeune,  R.  R 3,840  00 

Levick,  R 3,000  00 

Lochhead,  A.  G 5,340  00 

Longmoore,  E.  R.  W 3,180  00 

Lopatecki,  L.  E 3,120  00 

Lord,  F.  T 3,480  00 

Lott,  T.  B 3,120  00 

Machacek,  J.  E 4,200  00 

Mackay,  M.  R.  . . ; 3,300  00 

Mackie,  C 3,480  00 

MacLeod,  D.J 4,440  00 

MacLeod,  D.  M 3,660  00 

MacLeod,  H.  S 3,720  00 

MacNay,  C.  G 3,180  00 

MacPhee,  A.  W 3,120  00 

MacRae,  R 4,080  00 

Maltais,  J.  B 3,660  00 

Manson,  G.  F 4,440  00 

Marritt,  J.  W ,  3,480  00 

Marshall,  J 4,440  00 

Mathers,  W.  G 3,660  00 

Mathewman,  W.  G 3,660  00 

Maxwell,  C.  W.  B 4,080  00 

Mayers,  R.  J.  N 3,420  00 

McArthur,  J.  M 3,480  00 

McCallum,  A.  W 4,080  00 

McCoUom,  A.  E 3,180  00 

McCullough,  M.  W 3,000  00 

McDonald,  H 4,200  00 

McGuffin,  W.  C 3,300  00 

Mcintosh,  C.  W 5,040  00 

McKeen,  CD 3,660  00 

McKillican,  M.  E 3,000  00 

McLaren,  H.  L 3,480  00 

McLarty,  H.  R 4,440  00 

McLeod,  J.  H 3^40  00 

McLintock,  J.  J.  R 3,480  00 

McMahon,  H.  A 3,660  00 

Mead,  H.  W 3,660  00 

Miles,  J.  R.  W 3,000  00 

Minshall,  W.  H 4,020  00 

Mitchell,  C.  A 6,600  00 

Monro,  H.  A.  U 4,080  00 

Monteith,  L.  G 3,120  00 

Moore,  D.  L.  (May  12)  . .  3,180  00  841  00 


:h 


701  00 
1,583  56 

631  91 

518  77 

518  06 


1,067  65 


814  68 

f  742  92 

(2,030  73* 

743  29 

881  56 

705  95 

814  19 

774  09 

1,286  24 

775  20 

666  80 

536  31 

501  82* 

578  54 

642  83 

770  68 

(1,743  77 
1 1,626  91* 

657  94 

735  38 

1,161  73 

690  36 

1,569  88 

503  68 

992  87 

.0   .ijsnij^i 

955  23 

3,505  50 

966  63 

719  40 

593  42 

832  94 

933  89 

839  68 

559  27 

1,111  53 

Salary  Travelling 

rate  expenses 

Moore,  H.  W.  .M:^^...  3,660  00  617  66 

Moore,  R.  J.  . . .':. 3,300  00 

Moore,  T 3,840  00 

Morgan,  C.  V 3,480  00 

Morris,  R.  F 4,020  00 

Moynihan,  I.  W 3,840  00 

Neatby,  K.  W 8,000  00 

Neilson,  C.  L 3,300  00 

Nesbitt,  H.  H.  J 4,020  00 

Newton,  W 4,440  00 

Nichol,  W.  E 3,480  00 

Nobles,  M.  K 3,660  00 

Olds,  H.  F 3,960  00 

Paddon,  J.  C 3,420  00 

Painter,  R.  H 4,440  00 

Patry,  L.  M 3,000  00 

Patterson,  N.  A 3,840  00 

Peck,  0 4,020  00 

Peppin,  S.  G 3,960  00 

Perreault,  J.  C 4,440  00 

Petch,  C.  E 4,080  00 

Peterson,  L.  0.  T 3,660  00 

Petty,  D.  J 3,480  00 

Peturson,  B 3,480  00 

Phillips,  J.  H.  H 3,300  00 

Pickett,  A.  D 4,440  00 

Plummer,  P.  J.  G 4,440  00 

Pond,  D.  D 3,480  00 

Popp,  W 3,480  00 

Prebble,  M.  L 5,100  00 

Proverbs,  M.  D 3,300  00 

Pullin,  J.  W 3,480  00 

Putman,  W.  L 3,840  00 

Putnam,  L.  G 3,660  00  754  06 

Quirke,  D.  A 3,480  00 

Racicot,  H.  N 4,080  00 

Raizenne,  J.  A.  H 3,120  00 

Reed,  L.  L 3,480  00 

Reeks,  W.  A 4,020  00 

Rice,  C.  E 4,440  00 

Richardson,  J.  K 3,660  00 

Richardson,  L.  T 3,300  00 

Richmond,  H.  A 4,440  00 

Riley,  C.  G 4,200  00 

Robinson,  C.  H 5,340  00 

Robinson,  D.  B 3,300  00 

Ross,  W.  A 5,040  00  1,966  83 

Rouatt,  J.  W 3,480  00 

Russell,  R.  C 4,080  00 

Ryan,  W.  St.  G 3,960  00  712  53 

Sackston,  W.  E 3,480  00 

Sallans,  B.J 4,080  00 

Salt,  R.  W 4,440  00  560  22 

Sanford,  G.  B 4,440  00 

Saville,  D.  B.  0 3,480  00 

Scannell,  J.  W 3,960  00  593  51 

Seamans,  H.  L 5,040  00  802  01 

Selwyn,  H.  H 3,120  00 

Senn,  H.  A 4,740  00  2,400  63 

Sharp,  J.  F 3,180  00 

Sheppard,  R.  W 3,720  00 

Shewell,  G.  E 4,020  00 

Short,  S.  H 3,540  00  1,484  31 

Simmonds,  P.  M 4,440  00 

Simpson,  L.  J.  M 3,480  00 


2,079  90 
714  46 
315  37* 


C 


A-4^ 


PUBLIC  ACCOUNTS:  PART  11 


Salary  Travelling 

rate  expenses 

Skolko,  A.  J 4,200  00  2,231  77 

Slykhuis,  J.  T 3,300  00 

Smallman,  B.N 4,020  00  715  93 

Smith,  C.  A.  S 3,480  00  651  84 

Smith,  C.  C 3,000  00 

Smith,  D.  S 3,480  00  657  14 

Smith,  R.  W 4,200  00 

Smith,  S.  G 4,200  00  1,820  11 

Sowden,  F.  J 3,480  00 

Stewart,  K.  E 4,080  00  1,333  30 

Stirrett,  G.  M.  (July  14)  3,900  00 

Stultz,  H.  T 3,480  00 

Swales,  W.  E 4,740  00  681  53 

Thexton,  R.  H 3,480  00 

Thorsteinson,  A.  J.  (Sept. 

1)    3,780  00 

Timonin,  M.  J 4,440  00 

Touzeau,  W.  D 3,480  00  1,160  03 

Turner,  R.  C 3,480  00 

Twinn,  C.  R 4,440  00  1,247  61 

Tyner,  L.  E 3,840  00 

Van  Steenburgh,  W.  E.  . .  5,340  00  3,534  56 

Vroom,  P.N 3,540  00 

Waddell,  D.  B 3,300  00 

Walker,  R.  V.  L 4,440  00 


v  Salary  Travelling 

»  rate  expenses 

Wallace,  H.  A.  H 3,120  00 

Wallace,  R.  H 3,300  00 

Walley,  G.  S 4,440  00 

Watson,  C.  J 4,740  00 

Watson,  E.  B 4,080  00 

Webber,  R.  G 3,480  00  618  58 

Wellington,  E.  F 3,300  00 

Wellington,  W.  G 4,020  00 

Welsh,  M.  F 4,020  00  1,038  67 

White,  A.  H 4,440  00 

White,  L.  T 3,480  00 

White,  R.  M.  (Dec.  15) . .  3,660  00 

Whiteside,  H.  W 3,480  00  994  31 

Wickware,  A.  B 4,440  00 

Wilkes,  A 4,140  00  1,062  85 

Willison,  R 4,080  00 

Wishart,  G 4,200  00 

Wood,  A.  A 3,420  00 

Woodbridge,  C.  G 3,480  00 

Woodward,  J.  C 4,320  00  1,192  16 

Woolliams,  G.  E 4,080  00 

Wright,  L.  E.  S 4,440  00 

Wright,  N.  S 3,480  00 

Wyatt,  G.  R 3,300  00 

Zinck,  M.  N 3.180  00 


Other  salaried  employees  who  received  travelling  expenses  of 


Travelling 
expenses 

Adams,  J.  B $      713  96 

Baribeau,  P.  J.  B.  ...      1,368  76 

Belley,  P.  E 581  25 

Bonin,   E 1,268  96 

Bossley,  D.  E 872  95 

Bricault,  F.  A 728  82 

Briggs,  W lU.'iv'.!     856  46 

Buchan,  P.  E.   ..;...-  '     721  98 

Bums,  D.  H 549  85 

Bussineau,  J.  M.  ..*.  655  46 
Cannon,  H.  S.  .l'-l.<iU.<  607  34 
Carter,  G.  R.  ...; .ii'  *  2,396  24 

Cinq-Mars,  L 903  75 

Clinton,  E.  0.  .:..:..  921  35 
CoUis,  D.  G.  . . .  i'i  .'i<ii' .';  683  53 
Coppel,  G.  E.  .1':.:.        677  55 

Crockard,  H 1,074  45 

Cunningham,  C.  R.  S.  ■  740  76 
Cuppage,  E.  W.  l.U't"  '  871  54 
Drouin,  J.  A.  ...l/i^ -  924  84 
Dubois,  J.  P.  ....L*h!^f  652  93 
DuBreuil,  R.  J.  .iJiV-f  628  02 
Fenwick,  S.  W.  .  :1  .iU  ?  825  48 
Fiddick,  R.  L.  .lijW  "1,190  36 
Foster,  H.  R.  ..li/W'-  768  20 
Fredeen,  F.  J.  Hi'  .'V.  '  779  49 
Fredette,  R.  ....I .'Li;' -1,300  73 
Fuller,  G.  E.  B.'>:lP/.'^  516  85 
Geoffroy,  G.  . .  ..li'^i'"  688  72 
Gervais,  J.  A.  .  .i^?;'^.';  1,209  14 
Hackett,  G.  A.  il  .'1-1"  '    639  43 

-K)  lifKI-        

'>o  Of'.i-.r.    


Hall,  R.  C.   ... 
Harnden,  A.  A. 
Harvey,  E.   G. 
Hildahl,   V.    . . . 
Holmes,  N.  D. 
Jardine,  M.  L. 
Kearney,  C.  E. 
Keenan,  H.  W. 
Laporte,  M.   ... 
Laporte,    S.    ... 
Leard,   K.   E.    . 
Lebrun,  L.  P.   . 
Leonard,  M.  A. 
Letourneau,  R.  J 
Lewis,  G.  H.   ... 

Lynn,  D.  F 

Macaulay,  J.  S. 
MacGillivray,    D. 
MacGillivray,   M 
MacGregor,  R.  S 
MacKay,  M.  R.  . 
MacKay,  R.  M. 
MacLeod,  L.  S. 
Martin,  J.  B.    . . 

Marvin,    F 

McBay,  G.  U.  . . 
McDonald,  A.  G. 
McDowall,  L.  L. 
McEwen,  F.  ... 
McNair,  L.  E.   . 

M  >i.flofnoiifi 
\.  .J    f(.>e'i(iii8 


Travelling 
expenses 

535  76 

1,160  65 
525  78 
951  00 
821  24 
725  03 
715  34 
884  16 
699  93 
544  77 
706  70 
767  68 
607  59 

1,318  42 
506  38 

1,045  32 
603  78 
837  58 
503  62 
561  12 
618  25 

1,023  38 
714  51 
683  87 
925  40 
760  30 
621  13 
806  39 
510  96 
992  73 


00  rr 


McPhee,   H.  G. 
Mellish,  C.  E.  . . , 
Michaud,  J.   D.    , 
Migicovsky,  B.  B 
Miller,   W.  J.    . 
Noble,    M.D.... 
Nordin,  V.  J.    . 
Peppin,  S.  E.    . 

Petty,    J 

Rayner,  A.  W. 
Reid,  E.  C.  ... 
Robison,  C.  E, 
Rose,  A.  H.  . . 
Rose,  A.  L.  ... 
Salisbury,  P.  J. 
Sampson,  R.  E. 
Scott,  C.  B.  .... 


•N 


Scott.  H.  E.    ., 
Sieffart,  N.  B.  , 
Smith,  D.  N.   , 
Stogryn,  R.  P. 
Tanguay,  D.   ... 
Taylor,  D.  W.  . 
Thome,  D.  W. 
True,  E.  A.  ... 
Ward,  L.  D.    ., 
Wigmore,  R.  H 
Wilkinson.  A.  T.  8/ 
Wjy,  C.  E. ...,U 

M.O        t 

^0  »>      TI 

vi  *t<:i  ;:  ,   .0 


Travelling 

expenses 

629  29 

600  53 

1,615  27 

554  75 

1,036  66 

686  20 

813  41 

520  00 

682  63 

730  2T. , 

679  07^ 

992  70 

670  51 

915  05 

523  34 

656  74 

627  93 

)   J.694  32 

.,'   601  28 

640  23 

,     1,302  37 

\\  1,751  84 

r    640  98 

567  96 

616  25 

581  68 

653  15 

'■I    630  86 

.//  ,itel  30 

.0  ,11  ulnliM 

A  .H  .oifloM 

J  .riJi'jinoM 

..T    a     nooT/ 


DEPARTMENT  OF  AGRICULTURE 


A— 49 


'(ifilfiH 


Experimental  Farms  ^rvice 


Salary 

Travelling 

rate 

expenses 

3,780  00 

3,660  00 

$      869  70 

3,300  00 

3,480  00 

840  55 

3,120  00 

3,780  00 

588  91 

3,120  00 

8,000  00 

2,834  89 

Salaried  employees  receiving  $3,000  or  over 


Adamson,  R.  M $ 

Allard.  J.  0.  P 

Allen,  H.  T 

Anderson,  C.  H 

Anderson,  D.  T 

Anderson,  R.  H 

Anstey,  T.  H 

Archibald,  E.  S 

Armstrong,  J.  Maxwell.  4,440  00 

Anr.strong,  J.  Morris  . .  4,440  00 

Arnott,  J.  H 3,300  00 

Atkinson,  F.  E 4,440  00 

Ayers,  H.  D 3,360  00 

Aylesworth,  J.  W 3,300  00 

Baird,  W.  W 5,100  00 

Ballantyne,  H   R 3,480  00 

Baril,   R.  W 3,300  00 

Barrett.  A.  E 4,080  00 

Belanger,  J.  A 3,780  00 

Bellefleur,  L.  J 3,660  00 

Belzile,  J.  A 4,440  00 

Bird.  S 3,180  00 

Bishop.  C.  J 3,480  GO 

Black,  W.  N 3,420  00 

Blair,  D.  S 4,620  00 

Blakeley,  R.  M 3.840  00 

Bligh,  R.  D.  L 4,080  00 

Bolton,  J.  L 4,020  00 

Bordeleau,   R 4,500  00 

Bowser,  W.  E 4,020  00 

Boyce,  J.  H 4,080  00 

Braun,   E 3,780  00 

Breakey,  W.  J.'^'iV'.'i,.  3,780  00 

Britton,  J.  E.    ....'.!..  3,300  00 

Brown,  D.  A 4,080  00 

Browne,  F.  S 4,440  00 

Buckley,  G.  F.  H 4,080  00 

Buglass.  E 3,300  00 

Bums,  W.  T 3.660  00 

Byers,  J.  W.  F 3,480  00 

Cabana,  L.  A 3,300  00 

Cameron,  C.  D 3,540  00 

Cameron,  D.  F 3,120  00 

Campbell,  J.  B 3,780  00 

Cann,  D.  B 3,780  00 

Cannon,  H.  B 4,020  00 

Carder,  A.  C 3,300  00 

Caron,  J 3,660  00 

Casserky,  L.  M 3,420  00 

Chan,  A.  P 3,660  00 

Chapman,  F.  M 3,360  00 

Chester,  H 4,080  00 

Chiasson,    T.C 3,300  00 

Childers,  W.  R 3,480  00 

Chipman,  E.  W 3,480  00 

Chubb,  W.  0 3,300  00 

Clarke,  M.  F 4,080  00 

Clarke,  S.  E.  (July  7) .  3,660  00 

Clayton,  J.  S 3,540  00 

Coiteux,  J.  S.  F 3,120  00 

Cooper,  D.J 3,480  00 

Cordukes,  W.  E 3,300  00 


1,118  15 


'T     11     niw^M^/ 

1,381  14 
589  68 

1,247  33 
924  28 


938  48 
503  90 


1,023  79 
502  94 

'1,162  78 


1,050  27 
1.002  80 


Salary  Travelling 

rate  expenses 


CO  C  ■    I 

Cowan,  P.  R.  ^,„.f,jr.,. .  4,440  00 

Cram,  W.  H 3.300  00 

Crossley,  J.  H 3,780  00 

Davidson,  J.  G 4.080  00 

Davies,  H.  T 3,480  00 

Davis,  M.  B 6,300  00 

De  Long,  G.  E 4,140  00 

Denike,  G.  N 4,680  00 

Derick,  R.  A 4,440  00 

Dessureaux,   L 3,780  00 

Dickson,  B.  A 3,480  00 

Dickson,    W 3,840  00 

Dimmock,  F 4,740  00 

Donaldson,  S.  M 3,300  00 

Doughty,  J.  L 4,500  00 

Eaton,  E.  L.    ...   4.080  00 

Eaves,  C.  A.  ^;,.;;;y^;". .  3,780  00 

Edgar,  J .'.'......  3,480  00 

Edwards,  C.  A 3.480  00 

Ehrlich,  W.  A 3,360  00 

Ensor,  H.  C.  Xa-I^'^A---  4,740  00 

Erdman,  R.  L.  "■ ... . . . .  3,480  00 

Farstad,  L 3.780  00 

Ferguson,  W 4.200  00 

Ficht,  J.  P.  ..;(!;. '/^i-t.-  3,780  00 

Finn,  B.J.  . .  .^j",  ...".■; . .  3,480  00 

Fisher,  D.  V 4,080  00 

Forest,  B 3,480  00 

Foster,  J.  R 3,480  00 

Eraser,  E.  B 4,400  00 

Eraser,  J.  G.  C 4,740  00 

Fredeen,  H.  T 3,120  00 

Friesen,  H.  A 3,480  00 

Gauthier,  F.  M 3,480  00 

Gervais,  L.  J.  P 3,840  00 

Gfeller,  F 4,080  00 

Gibson,  C.  AJ*^Jl<lk.  3,480  00 

Gibson,  D.  R.':...". ...  3,060  00 

Gibson,  W.  H 4,740  00 

tGilbey,  J.  A 3.480  00 

Gillissie,  C.  J 3,300  00 

Gilmore,  L.  E.    .......  3,660  00 

Girard,  J.  H.  (Nov.  28)  3,600  00 

Godbout,  J.  E.  . . . 3,480  00 

Gooderham,  C.  B 4,620  00 

Gorby,  B.  J.  .....i-.li..  3,240  00 

Goring,  E.  T.  -W  .QU^il.. .  4,020  00 

Gosselin,  F.  X:'.:.::;..  3,420  00 

Goulden,  C.  H.  .......  5,700  00 

Hi  ^''.■i  ! 

Grant,  E,  A.  iia^iflJU..  3,240  00 

Graves,  F.  WDCLOrUli..  4,500  00 

Griesbach,  L.  'J/lJKiii..  3,480  00 

Guitard,  A.  A**':  .(ivji. .  3,300  00 

Gunn,  C.  K.  .ai,  j.-T-..'. .  4,440  00 

Gutteridge,  Hifi.  C'.v. . .  4.680  00 

Hall,  E.  R.  .  .00  J»ua  i . .  3,780  00 

Hall,  R.  M.   . . . . .'. . : . .  3,660  00 

Hamilton,  D.  G 4,020  00 

Hanchet,  W.  F. 3,780  00 

Hargrave,  H.  J. 4,440  00 

Harrison,  G.  B 3,780  00 


614  94 


682  38 

691  48 
649  04 


618  43 
565  94 
579  80* 


969  69 


1,560  45 
511  63 


643  10 


982  32 


2,525  25 


1,469  79 
845  65 

1,898  91 
2,105  55 
1,205  87* 
786  97 


554  00 
927  92 

1,481  11 


2,463  70 

.     ;  1.1  .1/: 


A— 50 


PUBLIC  ACCOUNTS:  PART  11 


Salary 

Travelling 

rate 

expenses 

Harrison,  T.  B 

.      4,080  00 

Haslam,  R.  J 

.      4,440  00 

Hay,  W.  D 

.      3,780  00 

1,750  73 

Heinrich,  D.  H 

.      3,300  00 

Hicks,  W.  H 

.      4,740  00 

791  82 

Hill,  H 

.      4,620  00 

Hill,  K.  W 

.      3,780  00 

Hilton,  S.  A 

.      4,680  00 

633  61 

Hinman,  W.  C 

.      3,600  00 

593  64 

Hoegstedt,  B.  S 

.      3,480  00 

Hope,  G.  W 

.      3,780  00 

Hopkins,  E.  S 

.      6,600  00 

798  02 

Hopper,  R.  M 

.     4,320  00 

Hornby,   C.  A 

.      3,120  00 

Hubbard,  W.  A 

.      3,180  00 

1,154  21 

Hunter,  A.  W.  S 

.      4,320  00 

Hutchinson,  R.  J 

.      4,800  00 

1,356  32 

Hutton,  F.  V 

.     4,440  00 

584  56 

Jacobson,  W.  L 

.      4,080  00 

695  92 

Jamieson,  C.  A 

.      3,840  00 

Janzen,  P.  J 

.      3,480  00 

1,056  60 

Janzen,   W.  K 

.      3,480  00 

513  14 

Jasmin,  J.  J 

.      3,300  00 

Jenkins,  B.  C 

.     3,780  00 

867  26 

Johnson,  A.  S 

.      3,660  00 

Johnston,  A 

.      3,300  00 

587  51 

Johnston,  W.  H 

.     4,080  00 

Kalbfleisch,  W 

.      4,080  00 

685  94 

Kellett,  A 

.     3,600  00 

Kelsall,  A 

.      5,100  00 

Kemp,  H.J 

.      3,780  00 

Kerr,  W.  L 

.      4,200  00 

Keys,  C.  H 

.      3,240  00 

518  48 

Kinsman,  F.  B 

.      3,660  00 

1,068  46 

Knights,  J.  K 

.      3,660  00 

1,005  90 

Knowles,  G 

.      3,780  00 

615  37 

Knowles,  R.  P 

.      3,840  00 

Korven,  N.  A 

.      3,240  00 

1,253  34 

Kusch,  A.  G 

.     4,080  00 

Lajoie,  J.  G.  P 

.      3,480  00 

735  01 

Laplante,  J.  E 

.      3,540  00 

Laskie,  J.  G 

.      3,660  00 

Leahey,  A 

.      4,440  00 

749  70 

Leefe,  J.  S 

.     3,780  00 

Leggett,  H.  N.  W.  . . . 

.     3,540  00 

Lehane,  J.  J 

.      3,480  00 

Leslie,  W.  R 

.     6,100  00 

Logan,  V.  S 

.     3,660  00 

Longley,  R.  P 

.      3,780  00 

tLowe,  V.  J 

.     3,000  00 

Lyall,  L.  H 

.      3,660  00 

Maas,  E.  F 

.     3,480  00 

958  02 

MacArthur,  M 

.     4,080  00 

MacBean,  K.  (May  24) 

.     3,300  00 

MacKenzie,  C.  D.  . . . 

.      4,080  00 

636  24 

MacKenzie,  J.  M.  F.  . 

.      4,080  00 

tMacKey,  E.  M 

.     4,080  00 

604  76 

MacLean,  A.  J 

.      3,780  00 

MacNaughton,  W.  N. 

.      3,780  00 

MacRae,  N.  A 

.     4,920  00 

2,213  30 

MacVicar,  R.  M 

.      4,020  00 

Mann,  A.  J 

.     3,780  00 

Masson,  A.  B 

.      3,300  00 

500  49 

Matthews,  G.  D 

.      4,740  00 

McBean,  D.  S 

.     3,300  00 

Salary  Travelling 

rate  expenses 

.  'K,tf).^'..<  •;.■  • 

McCooey,  E.  . . . . . . . .  r.  3,180  00 

McCurdy,  E.  V.  ...... .  3,780  00 

McEvoy,  E.  T 3,840  00 

McFadden,  A.  D 4,080  00 

McGregor,  W.  G 4,440  00  619  00 

McGurran,  J 3,060  00 

Mclver,  R.  N 3,220  00  987  21 

McKenzie,  R.  E 3,480  00 

McKibbin,  R.  R 4,020  00 

McLean,  A 3,180  00  712  51 

McLennan,  H.  A 3,660  00 

McPhail,  M.  J.  (July  18)  3,960  00 

Merrill,  H.  H 3,840  00 

Miller,  H 3,480  00 

Mortimore,  C.  G 3,300  00 

Moss,  H.  C 4,020  00  517  28 

Moynan,  J.  C 5,400  00  730  62 

Muir,  G.  W 4,920  00 

Murwin,  H.  F 4,860  00  549  65 

Newman,  H.  L. 

(Aug.  28)    6,000  00 

Nicol,  H 3,000  00 

Nonnecke,  I.  L 3,480  00 

Novikoff,  M 3,300  00 

Nowosad,  F.  S 4,020  00  1,006  49 

Odynsky,  W.  (Aug.  12) .  3,180  00 

Oliver,  R.  W 4,080  00 

Ouellett,  A.  E 3,480  00 

Ouellett,  C.  E 3,300  00 

Ounsworth,  L.  F 3,780  00 

Owen,  C.  W 3,540  00 

Palmer,A.E 4,860  00  533  15 

Palmer,  R.  C 4,860  00 

Parent,  R.  C 4,320  00 

Parker,  J.  S 3,840  00  1,873  62 

Parks,   N.  M 4,020  00  945  88 

Peake,  R.  W 3,840  00 

Pelletier,  J.  R 4,740  00 

Peters,   H.   F 3,180  00  821  76 

Peters,  T.  W 3,540  00 

Peterson,  R.  F 4,320  00 

Phillips,  W.  R 4,140  00 

Pilon,  J.  U.  (May  12) . .  3,360  00 

Piatt,  A.  W 4,440  00  2,464  24 

Poapst,  P.  A 3,120  00 

Rasmussen,  H.  K.  C.  . .  4,440  00  565  69 

•Richard,  J 4,440  00 

Richards,  N.  R 3,780  00  671  92 

Richardson,  W.  S 4,080  00 

Ripley,  P.  0 5,700  00  668  06 

Robertson,  W.  R 3,000  00 

Roy,  J.  L 3,060  00 

Russell,  W.  A 3,780  00 

Ste.  Marie,  C.  E 4,080  00 

Ste.  Marie,  J.  U.  A.  ...  4,740  00  560  70 

Schurman,  D,  C 4,080  00 

Scott,  W.  A 3,480  00 

Sexsmith,  J.  J.  P 3,780  00  618  44 

Shafer,  W.  H 3,480  00 

Shewfelt,  A.  L 3,780  00 

Slen,,  S.  B 3,180  00 

Smith,  M.C 3,120  00 

Stacey,  E.  C 4,320  00  661  66 

Staple,  W.  J 3,540  00 

Stelfox,  H.  B 3,300  00 


DEPARTMENT  OF  AGRICULTURE 


A— 51 


.•8iT           n>'U 

>,       Salary 

rx )                   ";.i 

rate 

Steppler,  H.  A. 

(Mar.  15)   

. .      3,180  00 

Sterling,  J.  D.  E 

. .      3,300  00 

Stevenson,  T.  M 

. .      5,700  00 

Stinson,  F.  A 

. .      3,840  00 

Stobbe,  P.  C 

. .      4,140  00 

Stothart,  J.  G 

. .      4,080  00 

Strachan,  C.  C 

. .      4,020  00 

Sylvestre,  P.  E 

. .      4,080  00 

Taylor,  A.  G 

. .      4,080  00 

Taylor,  D.  K 

, . .      3,480  00 

Thompson,  J.  L 

. . .      3,780  00 

Thompson,  N.  R.  . . . 

. .      3,300  00 

Tinney,  B.  F 

. .      4,080  00 

Turley,  R.  H 

. .      3,300  00 

Tzogoeff,  A.  P 

. .      3,120  00 

Ure,  OR 

. .      3,840  00 

Van  Nice,  E 

, .      3,780  00 

Vickery,  L.  S 

, . .      3,780  00 

Walker,  J 

, . .     4,500  00 

Walker,  P.  H 

. . .     3,480  00 

Travelling 
expenses 


I    / 


888  20 


1,302  17 


724  44 


1,630  59* 


X  .iinnU 


'CT«!ft8 

Salary 

Travelling 

»ltii 

rate 

expenses 

Walkof,  C.  ..Ji). 01  £-•'.. 

4,440  00 

Ward,  G.  M. 

3,480  00 

Warren,  G.  C 

3,780  00 

Welsh,  J.  N 

4,200  00 

,;.| 

Wendhart,  A 

3,780  00 

.,M 

White,  F.  H 

3,840  00 

White,  R.  G 

3,780  00 

White,  W.  J 

4,440  00 

953  33 

Whiteside,  A.  G.  0 

4,440  00 

Whiteside,  G.  B 

3.540  00 

Whiting,   F 

3,660  00 

Wiancko,  M.  R 

3,180  00 

W^icklund,  R.  E 

3,780  00 

1,053  11 

Wilcox,  J.  C 

3,780  00 

677  08 

Williams,  S.  B 

3,840  00 

551  30 

WiUis,  T.  G 

3,360  00 

2,145  64 

Wilner,  J 

3.300  00 

Wilson,  H.  E 

4,200  00 

715  23* 

Wilton,  A.  W 

3,420  00 

769  15 

Woods,  J.J 

4.200  00 

Young,  L.  C 

3,900  00 

t  Received  living  allowances  at  the  following  annual  rates:   J.  A.   Gilbey,  $1,500;   V.  J.  Lowe,  $1,500; 
E.  M.  MacKey,  $540. 


Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over 


Travelling 
expenses 

Abbott,  J.  W $  752  70 

Aitken,  A 1,145  67 

Bristol,  O.  P 943  99 

Cairns,  R.  R 933  72 

Calder,  F.  W 1,344  81 

Caron,  R 1,164  59 

Clarke,  A 729  89 

Coldwell,  J.  H 652  13 


Crookshanks,  A.  W. 

Dalton,  C.  B 

Dunlop,  R.  H 

Gillespie,  J.  E 

Hoffman,  D.  W.  . . . 

Langmaid,  K 

Lord,  T.  M 

MacDonald,  D.  J.  . . 


Travelling 
expenses 

583  57 

,      1,047  51 

,      1,649  61 

700  57 

960  67 

,      1,058  21 

849  74 

617  31 


Maley,  W. 

Paterson,  J.  . . . 
Pratt,  L.  E.  . . 
Provencher,  G. 
Rochefort,  B. 
Schroer,  F.  W. 
Waddell,  J.  A. 
White,  J.  W.  . 


Travelling 
expenses 

942  46 
759  71 
556  37 
,  1,025  39 
639  45 

902  26 

903  11 
647  15 


Proditction  Service 


Salaried  employees  receiving  $3,000  or 

over 

Salary 

Travelling 

rate 

expenses 

Allan,  A.  W $ 

3,600  OO 

$   2,933  34 

Allan,  F.  J 

3,600  00 

Ambridge,  W.  G 

3,060  00 

Anderson,  A.  W 

3,300  00 

Andrew,  A.  T 

3,600  00 

1,751  11 

Andrich,  J.  J 

3,600  00 

1,492  03 

Andries,  A.  J 

3,600  00 

634  18 

Annis,  J.  T 

3,600  00 

Armstrong,  G.  P 

3,600  00 

Armstrong,  J.  H.  0.  . . 

3,720  00 

1,201  98 

Bartlett    A     

3,240  00 

Baskette,  W.  D. 

(Mar.  1)  

3,720  00 

Batty,  W.  C 

3,600  00 

1,699  49 

Baux,  G.  A 

3,600  00 

Beach,  A.  0 

3,600  00 

Beauchemin,  G 

3,900  00 

2,878  79 

Beaver,  N.  G.   (Feb.  6) 

3,600  00 

Beemer,  A.  0 

3,600  00 

Beggs,  R.  E 

3,720  00 

.'/7         ^li.ii^.Liti^l\J 

Salary 

Travelling 

rate 

expenses 

Bell,  L 

4,080  00 

739  68 

Bennett,  J.  E. 

3,600  00 

896  94 

Bett,  A.  W.   . 

3,600  00 

Bigland,  C.  H. 

(Nov.l) 

3,000  00 

Bilyea,  R.  J. 

3,720  00 

Bingeman,  M. 

6 

3,360  00 

Bissell,  L.  A. 

4,080  00 

Black,  L.  W. 

3,720  00 

1,137  60 

Badlock,  J.  R 

3,000  00 

2,435  73 

Blackwood,  A. 

c 

3,600  00 

1,011  00 

Blakeman,  J.  ] 

E 

3,960  00 

569  17 

Boast.  C.  R. 

3,600  00 

732  36 

Boast,  R.  D. 

3,600  00 

Bodnar,  T.   .. 

3,600  00 

515  33 

Bouchard,  C. 

3,720  00 

878  05 

Boutin,   V.    .. 

3,600  00 

1,500  91 

Bovaird,  J.  R. 

3,600  00 

935  78 

Bowerman,  R. 

J 

3.600  00 

926  26 

Bowes,  E.  D. 

3.600  00 

Bowie,  J.  S.   . 

3,960  00 

A— 52 


PUBLIC  ACCOUNTS:  PART  It  '\ 


Salary 
rate 

Bowman,  S.  A 3,240  00 

Boyer,  J.  A 3,600  00 

Brennand,  T.  W 3,240  00 

Brett,  E.  W.   (Aug.  19)  3.420  00 

Bridgman,  F.  H.  C.  ...  3,300  00 

Broadfoot,   R 3,240  00 

Brossard,  G.  A 3,600  00 

Brown.  E.  L 3,720  00 

Browne,  G.N 3,600  00 

Brunet,   0 3,600  00 

Bruyns,  A.  G.  M. 

(Dec.   12)    3,600  00 

Buckle,  F.  W 3,600  00 

Burns,  H.J 3,600  00 

Byers,  J.  G 4.080  00 

Cain,  C.  S.  (Mar.  1)..  3,600  00 

Caldwell,  H.  L 3,720  00 

Cameron,  A.  R 3,600  00 

Campbell,  J.  W 3,600  00 

Carey,  J.  C 3,600  00 

Carey.   M.   L 3,720  00 

Carlson,  E.  E 3,900  00 

Carroll.    W 3,600  00 

Carter,  A.  M.  W. 

(Jan.    20)     4.500  00 

Carter,  F.  G 3.600  00 

Catt,  R.  B 3,600  00 

Chagnon.  J.  E.  M 3,720  00 

Chambers,   A 3.600  00 

Chapman,  C.  H 3,600  00 

Chapman,  R.  G 3,600  00 

Charest,   P 3,600  00 

Chester,  K.  B.  L 3,600  00 

Childs,  T 6,000  00 

Chiles,  J.  N 3,600  00 

Christian,  1 4,200  00 

Christie,  N.  D 4,860  00 

Christie.  V.  V 4,860  00 

Clark,  J.  G 4.080  00 

Clarke,  J.  N 3,600  00 

Clarkson,  W 3,480  00 

Clay,  H.  W 3,600  00 

Clement,  F.  D.  H 3,600  00 

Coleman,  N.J 3,600  00 

Coles,  J.  H 3,840  00 

Coliton.  C 3,600  00 

Collacutt,  G.  H 3.900  00 

Coltart,  T.  H 3,240  00 

Corbett,  E.  R 3,720  00 

Cordeau,  J.  M 3,600  00 

Cornish,  T.  J. 3,720  00 

Corrigan,  W.  Hi  Q'/Ji. .  3.600  00 

Cousineau,  L. "'.  :.\': . . .  3,600  00 

Couture,  J.  M.  L.   ....  4,860  00 

Cowan,  H.  W.*' .' . .' .\' ; . .  3.900  00 

Cowie,   R.   G."^i!/AK'-.'..  3,600  00 

Craft,  A.  C.  . '>7. •.".''.'•;. .  3,120  00 

Craig,  H.  W.  '!':  .'.'V  •  ."■. .  3,600  00 

Crepeau,  0.   .?:  .'!<!*!!•. .  3,240  00 

Cross,  V.  I.  C:*-'.  .":^;'M . .  3,060  00 

Cuddy,  T.  F.  W  /?K!  !^ .  3,000  00 

Curdt,  G.  C.  W.<)^)-i'..  3,720  00 

OuTtis,  N.  . .  .'.\'  /X^*; /•. .  4,080  00 


Travelling 
expenses 

734  43 


536  82 

2,186  97 

685  07 

2,110  02 


1,690  80 
1,139  10 
3,545  71 

1,038  30 


1,042  70 

1,337  43 

799  80 

910  58 

1,880  20 
2,134  24 
1,545  82 

T"  OCT 

981  54 
1,512  00 

1,150  29 
630  14 
702  53 

480  77 

2,574  94 

946  82 
640  14 

1,933  04 

550  11 
969  75 

569  70 
1,003  30 

629  76 
1,728  03 

2,921  11 

2,450  36 

773  00 

566  37 

629  69 

1,623  61 


Salary 

Travelling 

rate 

expenses 

Daigneault,  F.  A. 

(Nov.    15)     

. . .      3,300  00 

Davey,  A.  D 

. . .      4,500  00 

854  21 

Davidson,  J.  G.   . . . 

. . .      3,720  00 

Davies,  W.  D 

. . .     4,380  00 

2,698  50 

Davison,  S.  A 

. . .     3,720  00 

Dawson.  J.  A 

. . .      4,080  00 

821  34 

Dellert,  R.  B 

. . .      3,600  00 

Derome,  C.  E 

. . .      3,720  00 

Desrosiers,   A 

. . .      3,600  00 

1387  02 

Diamond,  D.  L. 

(Oct.   25)    

...      3,120  00 

1,135  64 

Douglas,  K.  L 

. . .      3,600  00 

Doutre,  J.  P 

. . .      3.600  00 

827  71 

Doyle,  E.J 

. . .      3,600  00 

Drennan,  W.  J.   ... 

. . .      3,600  00 

1,295  57 

Dufresne,  J.  B.  A.  . 

. . .      3,600  00 

2,&11  32 

Dumaine,  H 

. . .      3,480  00 

2,426  79 

Dumais,  A.  A 

. . .      3  780  00 

1,077  73* 

Dunn,  J 

. . .      3,600  00 

1,730  50 

Edmunds,  J.  A.    . . . 

. . .      3,600  00 

Edwards.  C.  L 

. . .      3,720  00 

852  01 

Ellah,  J.  N 

. . .     3,600  00 

Elliott,  G.  A 

. . .      4.500  00 

1,052  74 

Elliott,  R.  R 

. . .     3,000  00 

Ellis,  P.  R 

. . .      3,360  00 

English,  D.  N 

. . .      3,600  00 

English,  J.  R 

. . .      3,600  00 

1,759  78 

Evans,  J.  F 

. . .      3,600  00 

Fasken,  J.  W.  R.  . . 

. . .     4.200  00 

Ferland,  J.  J.  B.  ... 

. . .      3.240  00 

1,023  50 

Ferland,  J.  R 

. . .     3,360  00 

Ferns,  S.  J 

. . .      3.480  00 

756  91 

Ferris,  L.  H 

. . .      3.720  00 

2  383  14 

Fleury,  J.  P.  E.   . . . 

. . .      3,900  00 

1,075  05 

Flook,  B.  C 

. . .      3,720  00 

1,529  44 

Forbes,  H.  L 

. . .      3.600  00 

875  62 

Forward,  B.  F 

. . .      3,960  00 

Foster,  O.  A 

. . .      3,600  00 

Fox,  R.  G.  D 

. . .      3,600  00 

2.425  88 

Freeborn,  S.  G.    ... 

. . .      3,480  00 

1.318  94 

Gagnon,  J.  G 

. . .      3,720  00 

2,973  09 

Gahagan,  R.  G 

. . .      3,600  00 

Gallivan,  J.  F 

. . .      3,600  00 

Gauvin,  E.  C 

. . .     4,080  00 

Gear,  J.  W.  H 

. . .      3,600  00 

Gibson,  A.  B 

. . .      3,720  00 

1,940  88 

Giebelhaus,  S.  B.   . . 

. . .     3,600  00 

Gilbert,  G.  A 

. . .      3,240  00 

780  07 

Gilbert,  R.  T 

. . .      3,600  00 

3,050  90 

Gilhooley,  P.  J 

. . .      3,180  00 

Gilmour,  G.  B 

. . .      3,480  00 

994  85 

Gilson,  S.  L 

. . .     3,600  00 

Girard,  J.  H 

. . .      3,360  00 

1,373  92 

Girard,  J.  U.  G.  ... 

. . .      3,600  00 

2,779  99 

Gleason,  J.  L 

. . .     3,600  00 

1,997  78 

Gonneville,  J.  A.  L. 

. . .      3,600  00 

Goodall,  L.  B 

. . .      3,720  00 

Goossen,  I 

. . .     3,600  00 

Goyer,  J.  E.  H.  ... 

. . .      3,600  00 

JI 

Graesser,  F.  E 

. . .      3,600  00 

Graham,  J.  W 

. . .      3,900  00 

f     1,379  Sk 
764  01* 

Graham,  W.  L 

. . .      3,900  00 

1,269  30 

DEPARTMENT  OF  AGRICULTURE 


A— 53 


liiii'T,/  ,T  -■  Salary 

rate 

Grattan,  G.  E.  (Oct.  1) .  4,200  00 

Gray,  E.  W 3.600  00 

Gray,  G.  M 3,240  00 

Green,  M.  P. 3,300  00 

Grogan,  W.  S 3,600  00 

Gruer,  D 3,720  00 

Hall,  0 5,100  00 

Earner,  R.  S 8,000  00 

Hanlon,  P.  F 3,600  00 

Hanmore,  G.  S 3,600  00 

Harlow,  M.  D 3,000  00 

Harris,  A.  W 3,600  00 

Harrop,  E.  N 3,600  00 

Haslett,  S.  J 3.600  00 

Hawkins,  D.  J 3.600  00 

Heise,  A.  C 4,320  00 

Henrv,  R.  H 3,720  00 

Heon,  H 3,480  00 

Hetherington,  C.  K.   . .  3.600  00 

Higginson.  J.  W 3.600  00 

Hill,  A.  T 3.180  00 

Hill,  S.  A 3,600  00 

Hillier,  K.  R 3.240  00 

Hodam,  G.  F 3.600  00 

Hodgins,  W.  C 3.480  00 

Hoey,  W.J 3.600  00 

Hogan.  J.  D 3,600  00 

Hollington,  W.  H 3,120  00 

Home-hav.  P.  E. 

(July  20)    3,300  00 

Hopkins,  A.  W 3,600  00 

Houston,  J.  E 3,600  00 

Howell,  H.  N 3.600  00 

Hysiop,  H.  T 4,080  00 

Ingalls,  R.  A 3,960  00 

Irwin,  I.  B 3,600  00 

James,  N.  V 3,600  00 

Jasmin,  E.  E 3,600  00 

Jelly,  G.  A 3,600  00 

Jervis,  J.  G 3,600  00 

Jobin,  J.  E.  L 3,600  00 

Jones,  F.  0 3,600  00 

Julien,  R 3,600  00 

Kaine,  J.  C.  M 3,600  00 

Kavanagh,  J.  A 3,300  00 

Kee,  N.  N.  R.  (Nov.  10)  3,300  00 

Kelly,  H.  A 3,720  00 

Kelly,  R.  W 3,600  00 

Kesten,  S.  H 3,600  00 

King,  J.  H 3,720  00 

Kirk,  R.  J 3,600  00 

Knapp,  H.  E 3,600  00 

Knights,  S.  W 3,060  00 

Labelle,  G.  T 4.200  00 

Ivabelle,  J.  A 3.600  00 

Laberge,  J.  G.  R 3,600  00 

Laberge,   L 3,600  00 

Labissoniere,  G 3,120  00 

Langlais,  A.  A 3,720  00 

Latimer,  C 3,600  00 

LaVoie,  E 3.240  00 

Lawson,  D.J 3,600  00 

Lay,  G.  E 3,600  00 

Lay,  R.  H 4,860  00 

Leadbeater,  J.  A 3,960  00 

LeBlond,  J.  E 4,080  00 


Travelling 

expenses 

2,593  16 

652  88 

587  16 

812  10 

•  O/X 

832  22 

929  40 

1,516  34 

1,170  97 

977  64 

1,103  87 

1,060  29 

1,174  27 

540  59 

3    a  ,-»*,    ' 

1.043  44 

r09  79 


1,045  72 


1,856  40 
1,284  06 

2,846  61 
1,707  37 
2,634  70 

3,346  27 


2,710  05 

2,300  32 

1,888  85 

2,404  86 

862  89 

3,095  61 

1,803  91 

526  16 

906  21 

1,125  19 

806  81 

905  17 

1,654  07 


Salary 

Travelling 

ai»*.a'>ijx 

rate 

expenses 

Leclaire,  H.  A 

3,600  00 

Ledger  wood,  G.  A. 

(May  1)   

3,300  00 

Lefebvre,  F 

3,480  00 

Lefebvre,  J.  G 

3,780  00 

1,906  87 

Lefebvre,  J.  H.  G 

3,600  00 

Legare,  J.  D.  E 

3,600  00 

Legault,  E.  C 

3,600  00 

Leggatt,  C.  W 

4,440  00 

Lemieux,  J.  U 

3,600  00 

Lennox,  W.  J.  W. 

(Sept.  13)    

3,840  00 

Leslie,  F.  J 

3,780  00 

2,677  12 

Leslie,  J.  H 

3,600  00 

Levie,  L.  G.  (Nov.  24) . 

3.300  00 

Lewis,  A.  E 

3,600  00 
3,960  00 
3.600  00 

956  99 

Lewis,  N.  G 

Lowrie,  M.  I 

905  59* 

Lundie,  A.  C 

4,500  00 

1,185  58 

MacCharles,  H.  K.   . . . 

3,600  00 

1,176  35 

MacDonald,  H.  E 

3,600  00 

978  82 

MacDonald,  R.  S 

3.600  00 

MacDougall,  W.  F.  ... 

3.600  00 

1,556  46 

Mack,  J.  S 

3,600  00 

1,089  73 

Mackav,  J.  W 

4,560  00 

1,377  13 

MacKenzie,  C.  F 

3,720  00 

981  29 

MacKenzie,  N.  D 

3,840  00 

1,205  98 

MacLennan,  J.  C 

3,600  00 

1,378  44 

MacVannel,  A.  P 

4,200  00 

903  60 

Mahaffy,  N.  L 

3,600  00 

1,750  00 

Mair,  B.  S 

3.000  00 

Manning,  E.  W.  C.    .. 

3.600  00 

Marcil    J.  A 

3,600  00 
3,240  00 

3,147  60 

Marcoux,  G.  A 

904  97 

Marriott,  W.  H 

3,600  00 

Marshall,  C.  V 

3,840  00 

Martvn,  J.  H 

3,360  00 
3,600  00 

Mason  R.  M 

Masse    R    

3,600  00 

Mathews,  F.  (Sept.  13) . 

3,300  00 

Mathieu,  P.  E 

3,360  00 

McAninch,  N.  H 

3,600  00 

1,412  95 

McCabe,  W.J 

3,600  00 

McCallum,  J.  M. 

(Oct.  10)  

5,400  00 

McClenaghan,  R.  J.   . . 

3,720  00 

2.357  19 

McConnell,  J.  C 

3,600  00 

2,239  13 

McCracken,  W.  A.  S.  . . 

3.600  00 

3,160  56 

McCullough,  C.  S 

3,480  00 

McDonald,  H.  G 

3.600  00 

1,338  74 

McEwen,  A.  E 

3,600  00 

McEwen,  H.  R 

3,600  00 

McFarlane,  A.  M 

3,600  00 

2,287  18 

McGee,  H.  E 

3,600  00 

McKee,  S.  C 

3,600  00 

McKelvie,  D.  J 

3,360  00 

McKelvie,  S.  A 

3,600  00 

3,100  43 

McKenziie,  P.  G 

3,600  00 

McLellan,  D.  J 

4  080  00 

McLellan,  J.  A 

3,600  00 

McMullen,  W.  S 

4,080  00 

1,995  54 

McMurtrie,  E.  0 

3,480  00 

2,198  79 

McPherson,   A 

3,720  00 

853  96 

Meilleur,  J.  U.  .V.  . ... . 

4.080  00 

"1     ■    .      ■ 

Michael,  G.  %  <4t,;, .;.  • 

4,320  00  T 

H    oP^^M 

A— 54 


PUBLIC  ACCOUNTS:  PART  II 


■  Salary  Travelling 

rate  expenses 

Midwinter-Steane.  F.   .  3,600  00  4,098  68 

Migikovsky,  B.  B 4,440  00 

Mignault,  J.  N.  E.   ...  3,600  00 

Miller,  J.  C 3,600  00 

Milner,  R.  J 4,200  00  629  46 

Minne,  V.  A 3,180  00  1,043  00 

Mitchell,  J.  M 3,000  00 

■Mollison,  L.  G 3,600  00  3^22  15 

Moor,  T.  D 3,240  00  1,097  47 

Moore,    L 3,600  00  725  85 

Morgan,  C.  E 3,600  00 

Morris,  A.  K 3,600  00 

Morris,  A.  P 4,080  00 

Mount,  H.  F 3,600  00 

Moynihan,   W 4,860  00  882  01 

Moynihan,  W.  A 3,540  00  767  64 

Mulchinock,  W.  J 3,600  00 

Murdoch,  J 3,000  00  1,071  26 

Mutrie,   R.  D 3,600  00 

Myers,   G.  E 3,600  00  2.196  99 

Nadeau,  J.  A.  R 3,600  00  2,700  74 

Naismith,  J.  W 3,600  00 

Neely,  M.J 3,600  00 

Nesbitt,  J.  E 3,720  00  1,585  77 

Niohol,  G.  A 3,600  00 

Nicholls,  W.  E 3,600  00 

Norquay,  J 4,020  00  1,279  70 

Norquay,  J.  P 3,600  00  1,471  80 

Norton,  W.  M 3,600  00  1,104  55 

Notting,  E.  S 3,600  00  1,195  65 

Obodiak,  J 3,000  00  1,84106 

O'Brien,  R.  B 3,600  00  2,786  03 

O'Connor,  W.  P 3,600  00 

O'Donoghue,  J.  G. 

(Sept.  24)    3.120  00 

O'Neill,  J.  J 3,600  00 

Overholt,  P.  M 3,780  00 

Owers,  A.  E 3,600  00  1,238  39 

Parmiter,  F 5,100  00 

Pamell,  H.  R 3,300  00 

Patton,  W.  T 3.600  00 

Payette,  M.  E 3,600  00 

Payfer,   R 3,480  00 

Pearson,  H.  W 3,480  00 

Peart,  G.  S 5,100  00 

Penhall,  G.  R 3,720  00 

Pepin,  J.  A.   .;;..*;...  3  960  00 

Perry,  J.  N.  /H  JKk  L  .  3,720  00 

Peter,  N.  H.   .:.......  3.600  00 

Peterson,  A.  W 5,100  00 

Phillips,  A.  H 3,720  00 

Phillips,  C.  R 3,780  00  '■ 

Pineau,  E.  F.   ........  4,440  00  2,196  47 

Poirier,  G.  E.^"!  .?>;  1 . .  3,360  00 

Pook,  G.  G.  !;l .'!'!';; . .  3,720  00 

Porlier,  J.   G.''*f .'..!'.. .  3,600  00 

Powers,  L.  J.  T.  .'.^i'^: . .  3.060  00 

Powley,  F.  J.  T:  J!^.  i .' . .  3,600  00 

Prest,  V.  E.  .::.".".^'i. .  3.600  00 

Priestley,  P.  .'i'i  .'!^'*1  ] . .  3.600  00  '' 

Quail,  E.  J.  .*.'.'.>:*:..  3,240  00  730  59 

Racicot,   R.    .il.'iV.i. .  3,600  00 

Rajotte,  G.  H ;..  3,600  00 

Rajotte,  R.  R 3,600  00  626  84 


Salary  Travelling 

rate  expenses 

Rankin,    G 3,600  00  1,398  60 

Read,  F.  0 3,600  00  2,193  36 

Reckin,  C.  E 3,600  00  1,348  75 

Reed,  O.  J 3,600  00 

Reeker,  W.  H 3,600  00  2,295  58 

Reid,   H.  D 3,480  00 

Richardson,  C.  L.  H.  .  3,720  00 

Rivington,  R.  H 3,600  00 

Robertson,  A 3,600  00 

Robertson,  E 3,480  00 

Robson,   1 3,720  00 

Roper,  L.  W 3,120  00  1,935  18 

Rose,  G.  A 4.680  00  3,109  40 

Ross,  R.  T.  F 3,600  00  532  27 

Ross,  W.  A 3,600  00 

Roy,  J.  A.  G 3,600  00  3,775  83 

Saint,  F.  F 3,720  00  919  00 

Salisbury,  E 3,600  00 

Sallans,  W.  G 3,480  00  595  34* 

Sands,  B.  M 3,300  00 

Scafe,  D.  C 3,660  00 

Schilt,  C.  C 3,600  00  1,151  22 

Schmidt,  N.  P 3,600  00  771  67 

Schnell,  F.  H 3,600  00 

Scholefield,  J.  C 3,240  00  702  11 

Scotchmer,  H.  D 3,600  00  2,004  97 

Seguin,    A 3,720  00 

Sewell,  K.  D 3,600  00  3,331  57 

Seymour,  W 4,080  00 

Shain,  N.  J.  (Dec.  7) . .  3.600  00 

Shepherdson,  J.  S 3,600  00 

Shonyo,  J.  H 3,900  00  713  60 

Sibbit,  R.  H 3,720  00 

Simard,  P.  E 3,600  00 

Smith,  F.  W.  B 4,500  00  2,430  72 

Snyder,  O.  A.  K 3,600  00 

Sorel,  J.  E 3,600  00  2,781  69 

Speirs,   W 3.600  00  1,19174 

Spencer,  H.  C 3,600  00 

Sproule.  J.  D 3,600  00 

Squirrell,  L.  H 3.600  00  754  56 

Stanford,  J.  A 3.900  00  1,913  69 

Steele,  G.  1 3,600  00  2,420  01 

Steele,  J.  A 3,780  00  673  87 

Steen,  J 3.720  00  583  94 

Stevens,  H.  C 3.600  00  2,195  39 

Stevens,  W.  W 3,600  00 

Stewart,  D.  F 3,240  00  853  89 

Stewart,  G.  M. 

(Oct.  22)    3,840  00 

Stobart,  A 3,600  00  734  64 

Stoneman,  W.J 3,600  00 

Storey,  H.  C 3,720  00  714  94 

Stratton,  G.  A 3.480  00  1,159  66 

Stretton,  G.  R 3,240  00  573  03 

Stuart.  J.  M 4,500  00 

Stubbs,  W.  F.  R 3,600  00  1,912  31 

Swail,  L.  H 3.720  00 

Swanson,  J.  A 3.600  00 

Syrotuck,  M 3,600  00  983  22 

Tanner,  A.  C 3.720  00 

Tapp,  C.  T 3.960  00 

Tavlor,  H.  A 3,600  00 

Teifer,  J.  A.  (Dec. 3)..  3,960  00 


DEPARTMENT  OF  AGRICULTURE 


A— 55 


II,,.,.. ,T 


Salary 
rate 


Tennant,  W 3,720  00 

Theoret,  J.  H 3,600  00 

Thomas,  E.  B 3,600  00 

Thomas,  R.  L 4,080  00 

Thompson,  D.  W 3,600  00 

Thompson,  J.  T 3,600  00 

Thompson,  S.  N 3,600  00 

Thomson,  D.  E 4,380  00 

Thomson,  G.  D. 

(Dec.   5)    3,600  00 

Thomson,  W.  G 4,080  00 

Towill,  F.  W 3,600  00 

Tremblay,  H.  F 3,600  00 

Troalen,  H.  J.  M 3,600  00 

Troalen,   R 3,600  00 

Trudeau,  J.  L 3,600  00 

Trudel,  J.  0.  D 3,600  00 

Tupling.  R.  G 3,600  00 

Tumbull,  R.  B. 

(Sept.  24)     3,120  00 

Turner,  J.  R 3,600  00 


Travelling 
expenses 

2,219  51 

782  24 
1,979  04 

1,269  94 


2,146  15 
1.083  44 
3,089  82 


992  86 


Twiss,  R.  I 

Veroni,  A.  D 

Waggoner,  L.  R 

Wagner,  A.  C 

Wagner,  J.  R 

Wall,  S.  L 

Watson,  D.  D 

Watt,  H.  J 

Way,  A.J 

Weir,  C.  A 

Wells,  K.  F 

White,   S 

White,  W.  R 

Willick,  E.  A 

Wood,   F 

Woolsey,  I.  J 

Wright,  W.  H 

Young,   N 

Younghusband,    A.    W. 
Younghusband,    H.    M. 


Salary 
rate 

3,600  00 
3,600  00 
3,480  00 
3,600  00 
3,600  00 
3,600  00 
3,600  00 
3,600  00 
3,600  00 
3,960  00 
4,500  00 
3,720  00 
5,040  00 
3,720  00 
3,720  00 
3,600  00 
4,980  00 
6,300  00 
4,080  00 
3,720  00 


Travelling 
expenses 

1,483  03 
546  28 
642  60* 
769  48 

1,177  21 

2,516  11 

1,900  31 

2,585  67 

1,093  01 

2,447  95 

855  27 

662  19 


1,432  64 

705  89 

1,274  44 

2,072  29 


Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over 


Travelling 
expenses 

Beatty,  G.  H $     639  68 

Bergey,  S.  A 723  48 

Berrigan,  F.  J 1,279  00 

Blackburn,  J,  B 2,099  13 

Blais,  G.  T 1,756  63 

Bokma,  J 835  41 

Borden,  D.  H 914  40 

Bracken,  H.  D 696  36 

Brennan,  L.  H 701  64 

Brown,  K.  R 1,054  77 

Brown,  W.  T 675  50 

Brunet,  H 576  60 

Burke,  B 507  67 

Bums,  R.  L.  ...fj.\(j>  J:  731  12 
Cameron,  L.  A.  JiSiV-t  808  43 
Campbell,  D.  L.  !XJ  .Ql-Si  1,202  06 

Carr,  C.  W ::        556  33 

Casgrain,  A 1,019  03 

Chambers,  C.  H 3,460  45 

Chapman,  R.  E 545  85 

Clevett,  A.  W.  ......     2,234  04 

Coffey,  V.  O.  ..0'i.vi^f 2,292  85 
Cornish,  L.  N.  M\iMi-.Z    982  58 

Cote,  P.  E 'yi.aa-..t  1,150  51 

Coulter,  G.  A , .      1,159  05 

Cumming,  R.  B 1,708  75 

Currie,  J.  W.  T.  ....,        817  10 

Curtin,  G W.QSi  ■    951  30 

Darbey,  A.  J.  ..fia.«v  '  1,499  88 
Davidson,  W.  ..'ift.u^T  .  564  40 
Davis,  H.  E.  ...t^^.y^-  ;  873  82 
DeChevigny,  A.og.u;?;;  i  646  80 
Draftenza,  V.  G.  . . . .        618  25 

Duperron,  G 1,493  11 

Erb,  J.  H ....^.    1,819  21 

Erskine,  R.  A.  ..^.\^) ;  1,386  59 

Farmer,  L ..•..•       809  01 

Foisy,  L 1,526  06 

Frankish,  R.  B 776  85 


Travelling 
expenses 

Friesen,  P.  H 689  81 

Galbraith,  B.  F 2,102  89 

Galliot,  P.  A 849  60 

Goguen,  A 1,625  93 

Grieve,  CM 830  75 

Hanlon,  S.  L 764  85 

Hart,  R.  B 1,955  37 

Harvey,  CM 1,486  32 

Harvie.J 1,104  56 

Hofstetter,  A 1,427  92 

Houston,  D 1,254  52 

Hurtubise,  R 631  45 

Jacobson.  R.  L 1,395  24 

James,  K.  R 914  62 

Jefferson,  C.  H 1,169  59 

Johnson,  A 591  07 

Johnston,  J.  D 930  28 

Jones,  E.  C 2,236  45 

King,  L.  M 1,890  29 

Klack,  S 1,730  04 

Kyle,  A.  S 1,149  55 

Langevin,  J.  L 2,100  94 

LeBlanc,  M.  M 1,425  90 

Lefebvre,  T 1,013  88 

LeLacheur,  A.  G 568  12 

Lister,  R.  R 1,515  84 

Lord,  H 545  40 

MacCharles,  F.  J.  ...  1,153  58 

MacDonald,  R.  S.  . . .  836  98 

Malin,  G 659  14 

Mallough,  E.  D 1,232  49 

Marsot,  P.  H 1,989  84 

McBride,  J 774  64 

McCallum,  D.  A 521  11 

McConnell,  J.  H 1,658  87 

McDonell,  W.  J 809  90 

McFarlane,  J.  F 1,230  61 

McLean,  A 1,061  21 

McLean,  B.  C 1,846  62 


Travelling 

expenses 

McNair,  N.  A 

795  10 

McVeet«Ts,  R.  J.  . . 

. . .      1,396  35 

Mitchell,  C  H.  . . . 

. . .      1,088  94 

Mitchell,  W.  F.  . . . 

...     1,563  18 

Mundy,  J.  W 

939  49 

Nason,  R.  W 

867  44 

O'Connell,  C  P.  . . 

, . .      3,354  81 

Olson,  G.  R 

591  42 

Pawlowski,  F.  F... 

...      1,118  30 

Pepper,  J.  G 

549  48 

Perdue,  D.  J 

, . .      4,403  51 

Perrier,  E 

, . .      1,030  08 

Pewtress,  F 

..      1300  21 

Philibert,  J.  A 

507  61 

Puttergill,  J.  R.  . . . 

...      1,110  47 

Riley,  R.  J 

599  75 

Ritchie.  F.  H 

. .      1,815  37 

Roach.  W 

974  51 

Robertson,  D.  C  . . 

. .     2,097  86 

Ross,  C.  N 

610  93 

Rowland,  M.  H.  . . . 

..      1,050  41 

Russell,  J.  B 

669  07 

Rutledge.  C  P.  . . . 

. .     2,307  21 

Samson,  R 

875  97 

Sanderson,  R.  A.  . . 

516  60 

Saunders,  E.  H.  . , . 

. .      1,138  10 

Schneider,  N.  L.  . . 

520  23 

Scott,  W.J 

. .      1,476  90 

Scranton,  C  S 

. .      1,385  58 

Seale,  M.  E 

536  72 

Shanks,  D.  A 

778  11 

Sibbald,  W.  A 

697  26 

Somers,  L.  J 

, . .      1,698  05 

Soule,  CM 

..      1,214  00 

Spicer,  M.  J 

542  55 

Spicer,  R.  E.  P.  . . . 

758  41 

Startin,  H 

613  14 

Stevenson,  C  L.  . . 

673  87 

Stewart,  F.  A 

..      1,453  08 

A— 56 


PUBLIC  ACCOUNTS:  PART  11 


Travelling 

expenses 

Switzer,  F.  W.  ... 

607  63 

Thorsteinson,  J.  E. 

766  89 

Tomilson,  R.  H.  . . 

536  03 

Underwood,  H.  M. 

956  43 

Upton,  H.  E 

.   1,645  09 

Travelling 
expenses 

Usher,  C.  L 797  65 

Warren,  ME 721  50 

Whitworth,  S.  G 554  08 

Williams,  J.  D 1,181  22 

Wood,  A 1,728  08 


Travelling 
expenses 

Yacula,  A.  C 1,562  42 

Yelland,  S.  A 644  60 

Young,  D.  B 1,972  79 

Young,  H.  W 780  98 


Marketing  Sebvicb 


Salaried  employees  receiving  $3,000  or  over 


Salary  Travelling 

rate  expenses 

Adair,  J $  3,480  00 

Adam,  T.  J 3,180  GO        $      951  45 

Allen,  W.  L 3,180  CO 

Andal,  M.  E 3,300  00 

Anderson,  H.  J 3,480  00  1,081  85 

Anderson,  H.  S 3,720  00  1,068  61 

Armstrong,  D.  C 3,180  CO  1,063  02 

Armstrong,  F.  R 3,720  00 

Art,  G.  L 3,480  00  592  38 

Askin.  T.  H 3,480  00  688  08 

Bain,  G 3,480  00  1,689  15 

Baird,  F.  F 3,780  00 

Barford,  A.  W 3,000  00 

Barry,  S.  C 5,340  00  2,359  74 

Beattie.  D.  M 4,500  00  778  12 

Beatty,  R.  G 3,480  00  1,138  32 

Beckett,  W.  J 3,480  00 

Bennett,   R.   K 4,980  00  2,570  45 

Beveridge,  D.  J 3,180  00  770  62  . 

Blackburn,   J 3,720  00 

Bonin,  C.  M 3.000  00  1,016  93 

Bonnyman,  E.  D 4,500  00  1,757  22 

Booth,  J.  F 6,300  00  1,361  81 

Boucher,  G.  P 3,840  00 

Bourbeau,  G.  A 3,720  00 

Bourbonnais,    J 3,480  00 

Bowman,  F.  A 3,720  00  1,040  19 

Bradbury,  J 3,420  00  1,233  21 

Brand,    J.    A 3,180  00  1,691  55 

Brennan,  W.  E 3,480  00  734  74 

Bridel,  F.  J 3,480  00 

Brown,  W.  A 5,700  00  2,508  49 

Browne,  D.  L 3,540  00  3.156  91 

Browne,  W.  E 3,540  00 

Bruce,  H.  R 3,720  00         W  (K 

Burgess,  J.  R 3,180  00  908  41 

Bussieres,    A 3,180  00 

Butland,  W.  R 3,720  00  886  01 

Cain,  J.  P 3.180  00  854  14 

Cameron,  W.  C 4.800  00  '     ' 

Carleton,  R.  J 3,480  00         t^?  flf" 

Ca.sselman,  M.  M 3,120  00  ~      '" 

Ghepesuik,   M.   W.    ...  3,720  00  1,492  29 

Chessor,    G.    B 3,000  00 

Choquette,  R 3.480  00  651  09 

Clarke,  W.  L 3,180  00 

Clement,  P.  W 3,480  00  1,640  28 

tCochrane,  H 3,480  00  1,155  29 

Coell,   W.   J 3,480  00 

Cogan,  J.  E 3,180  00 

Coke,  J 6,100  00 

Conger,  K.  B 5,340  00 

Cossman,  P.  A 3,780  00 


Salary 
rate 


Coulter,  C.  L 

Cox,  G.  L 

Craig,  H.  E 

Curran,  A.  F 

Darnell,  A.  F 

Dawe,  J.  H.   (Apr.  17) 

Dawes,   L.   F 

Deguire,  J.  A 

De  Jong,  J.  G 

Demers,    A 

.-rr^q  S^^y-  2-  A 

--  Desaulniers,  J.  M.  L.  . 

Dickson,  E.  C 

Dionne,  C.  E 

Dionne,  P.  P 

jiDrinkwater,  J.  H 

;';i  .:Duff,  H.  C 

, , ,  J  Dunsmore,  W.  G 

Eardley,  E.  A 

. . .  .I'Edkins,  P.  C.  W 

Elliot,  E.  L 

Ellsworth,  W.  B 

Eutenier,  C.  P 

Featherstonhaugh,  J.  E. 

Field,  R.  C 

Fleet,  W.  T.  (Aug.  1) . . 

Fletcher,  D.  A 

Fontaine,  J 

Forbes,  L.  D 

Ford,  H.  L 

Foster,  G.  W.  (May  1) 

Eraser,  H.  W.  (Feb.  7) 

Fritz,    M 

Garrison,  I 

Gaskell,    W.   C 

George,  J.  F 

Germain,  M 

Gillan,  R.  H 

Goodwillie.  D.  B 

Gordon,  W.  M 

Gosselin,  A 

Gosselin,  J.  Z 

Graham,  W.  F 

Gray,  J.  M 

Haggerty,  J.  F 

Haggith,  C.  B 

Hancock,  L 

Havward,  W.  J 

Hebert,  R.  O 

Hedgecoe,  A.  R 

Renault,  J.  E.   N.    ... 

Hooey,  E.  R 

Howe,  S.  R 


Travelling 
expenses 


3,480  00 

3,300  00 

640  92 

3,480  00 

3,960  CO 

1,692  06 

3,720  00 

1,914  22 

3,180  00 

509  58 

3,720  00 

1,625  26 

3,180  00 

3,825  44 

3,480  00 

3,180  00 

5,040  00 

542  94 

3,180  00 

3,120  00 

3,480  00 

524  81 

3,000  00 

3,480  00 

3,480  00 

790  31 

3,720  00 

3,480  00 

1,056  38 

3,180  00 

3,360  00 

3,000  00 

627  31 

3,180  00 

3,720  00 

795  24 

3.000  00 

944  33 

3,300  00 

3,300  00 

599  54 

3,180  00 

623  15 

3,180  00 

928  39 

3,480  00 

523  89 

3.240  00 

3.180  00 

3,180  00 

934  39 

3.480  00 

3,000  00 

3,480  00 

3,180  00 

3,480  00 

621  03 

4,560  00 

1,461  92 

3,480  00 

914  78 

4,740  00 

849  89 

3,180  00 

3,180  00 

3,120  00 

972  82 

3,780  00 

3.180  00 

4,080  00 

950  36 

3,180  00 

3,180  00 

3,480  00 

736  36 

3,960  00 

1.544  32 

3,480  00 

956  32 

3,780  00 

671  70 

DEPARTMENT  OF  AGRICULTURE 


A— 57 


Hudson,  S.  C 

Jackson,  C.  W 

Johns,  E.J 

Johnson,  J.  J 

Johnston,   C.   I 

Keay,  J t;,.y?-' 

Kezar,  J.  H.  .^..•••'•' 
Laflamme,  R.  ........ 

Lahaye,  J.  A 

Laliberte,   P.    ...... i. 

Lavender,  D.  J.'^'.  [^' 'P^v .  3,180  00 

Lawrence.  F 3,480  00 

Lawrie,  W.  D 3,180  00 

Layton,  R.  L 3,840  00 

Lazier,  T.  H 3,180  00 

Leask,  J 3,480  00 

Lee,  J.  W 3,180  00 

Lefebvre,  J.  (Aug.  11)  .  3,000  00 

Lemay.  J.  T 3,180  00 

Levenick,  L.  J 3,180  00 

Lewis,  J.  C.  J 3,300  00 

Lewis,  J.  N 4,140  00 

Light,  P.  E 4,380  00 

Locking,  G.  L 3,120  00 

Long,  R.  R 3,480  00 

Xyster,  C.  C 4,200  00 

MacDonald,  V.  G.    ...  3,180  00 

Macdonald,  W 3,180  00 

MacEachem,  R.  A.  ...  3,180  00 
MacKay,  K.  G. 

(July  20)    3,780  00 

MacLennan,  R.  M 3,180  00 

MacLeod,  W.  P 3.180  00 

MacMillan,  C.  M 3,480  00 

MacNeil,    W 3,480  00 

Maher,  J.  U 3,720  00 

Maltais,    L.   J 3,180  00 

Marcoux.  J.  A 3,480  00 

Marshall,  D.  A.  B. 

(Sept.  16)    3,600  00 

Marshall,  W.  B.  H 3,960  00 

Mason,  H.  A 3,960  CO 

Matthews,  L.  S 3.840  00 

Maybee,  H.  J 5,040  CO 

McConnell,  W.  C 3,180  00 

McCulloch,  A.  C 3,480  00 

Melntyre,  W.  A 3,000  00 

McKinnon,  D.  A 3.480  00 

McManus,  J.  A 3,600  00 

McMillan,    L.    H 3.120  00 

McNaughton,  M.  A.  . .  3,300  00 

Menard,  S 3,180  CO 

Miller,   G.   B 4,380  00 

Miller,  H.  A 3,180  00 

Miller,  M.  H 3,480  00 

Milne,  B.  C 3,180  00 

Mitchell,  C.  M.  R. 

(Jan.  1)   3,540  00 

Morrison,  C.  A 3,180  00 

Munro,  A.  D 3,840  00 

Murphy,  F.  D 3,600  00 

Mysak,  S 3^40  00 


Salary 

Travelling 

rate 

expenses 

4,920  00 

513  09 

3,720  00 

1,148  77 

3,180  00 

3,480  00 

2,475  03 

3,300  00 

3,480  00 

507  99 

3,420  00 

711  52 

3,000  00 

3,480  00 

700  05 

3,480  00 

1,384  31 

1,383  17 

630  41 
662  82 


'in  ijBijri 


1,933  82 
;  578  94 
\     697  19* 

2,566  36 

.  i.523  98 

Sf.  f«t    / 

707  60 

G^  ttt.r'  

582  88 
850  88 

514  71 

2,230  21 

1,687  02  .,'..',.' 
...  .W 

720  89 
I  835  78 
1  949  63* 

2,001  86 
1.715  28 
1,145  86 

2,666  79 
I  611  08 
\     773  49* 

1,938  56 


....  .V 
.a  .T  .V 


1,492  15 


661  91 

765  85 
515  23 
944  20 


Salary 
rate 

Nash,  F.  M 3,480  00 

Neely,  R.  W 4,740  00 

Neily,  R.  B 3,180  00 

Newey,  W.  F 3,120  00 

O'Meara,  J.  E 4,020  00 

Paige,  E.  G 4,080  00 

Paradis,   J.   C 3,180  00 

Parker,  C.  W 3,180  00 

Patterson,  H.  L. 

(Aug.  29)  3,960  00 

Paul,  G.  G 3,180  00 

Pawley,  J.  L 3,900  00 

Pearsall,  L.  W 6.300  00 

Pepper,  L.  C 4,380  00 

Perry,   F.   J 4,080  00 

Pews,  C.   M 3,000  00 

Piatt,    H 3,180  CO 

Ponton.  H.  H 3,960  00 

Quesnel,  E 3,180  00 

Quinn.  R.J 3,180  00 

Rachlis,   M 3,300  00 

Randall,   R 3,180  CO 

Rankin,  T.  B.  G 3,300  00 

Read,   W 3.960  00 

Reid,  D.   H 3,120  00 

Reid,  E.  P 4,140  00 

Retson,  G.  C 3,660  00 

Richards,  A.  E 5,340  00 

Riecken,  T.  0 3,480  00 

Ritchie,  W.  M 4,380  00 

Roberts,  W.  R 3,180  00 

tRobertson,  J.  G 6,000  CO 

Robinson,  J.  M 3,180  00 

Robinson,  K.  B 3,360  00 

Robinson,  R.  E 4,140  00 

Rodrique,  G 3,720  00 

Rogerson,  W.  F 3,180  00 

Ryan,   A.   W 3,660  00 

Sampel,  C.  E 3,180  00 

Sangster,  W.  J 3,180  00 

Schrader,  F.  M 4,020  00 

Schroer,  G.  A 3,180  00 

Scott,    H 3,480  00 

Scott,  R.  M 4,740  00 

Senn.  E.  W 3.840  00 

Seymour,   H.   1 3,300  00 

Shaw,  A.  M 8,500  00 

Shaw,   C.   E 3,720  00 

Shefrin.  F 4,020  00 

Sherk,   J.    R 3,000  00 

Sherwin,  E.  E 3,000  00 

Singleton,  J.  F. 

(Feb.  7)  6,000  00 

Skinner,  C.  T 3,780  00 

Smith,  E.  V 3,180  00 

Smith,  J.  B 3,480  00 

Spence,  C.  C 4,500  00 

Spinney,  L.  V 3,600  00 

Stark.    L 3,180  00 

Steves,  H.  L 3,180  00 

Strong,  W.  F 3,480  00 

Strynadka,    N.   J 3,180  00 

Sturdy,  L.  C 3,120  00 

Stutt,  R.  A 4,440  00 

Taylor,  G 3,180  00 


Travelling 
expenses 

1,548  29 

675  86 
1,235  61 
1,451  93 

1,051  49 


674  95 
560  25 

945  60 
865  92 
603  03 
687  97 

1,030  74 


1,144  10 
1,154  16 

803  9i'' 

a 

555  85 
2,391  13 

.'■' 

0 

904  09 

1,394  96 

673  91 

574  79 

840  18 
893  29 
652  45 
837  83 

a 

1,473  83 

537  75 
879  37 

1,640  57 


1,440  81 
628  16 

1,646  56 
759  65 
808  98 

1,118  93 
837  19 
529  40 


A-58 


PUBLIC  A  CCOUNTS:  PXItT  tT 


.  '      '     '    ' 

Salary 

Travelling 

^    ._.    .' 

rate 

expenses 

Thomas,    R.    .Ai-i-'M-. 

3,180  00 

Thompson,  R.  A.  .' .... 

3,720  00 

1,476  71 

Tofani,   J.   J 

3,480  00 

Trevor,  H.  W 

3,480  00 

2,488  84 

Trimble,  R.  C 

3,720  00 

721  14 

Tumbull,  J.  R 

3,300  00 

Turner,  A.  H 

4,500  00 

Van  Alstyne,  W.  A.   .. 

3,060  00 

1,144  63 

Van  Sickle,  P.  0 

3,300  00 

Wallace,  J.  C.  M 

3,600  00 

1,029  52 

Walton,   E.   A 

3,180  00 

738  37 

Ward,    F.    G 

3,480  00 

1394  82 

Ward,  H.  M 

3,180  00 

v'ljjiii?. 

SaJary 

Travelling 

M«f 

rate 

expenses 

Wheeler,   R.  L 

6,300  00 

1,640  26 

White,  0.  H.  J 

3,480  00 

537  30 

Wickham,  F.  W 

3,000  00 

1,160  97 

Wilkie,  w.  u.  ..:..... 

3,000  00 

671  85 

WilUams,  D.  j"'  .'I'h:. 

3,720  00 

1,376  78 

Williams,  G 

3,000  00 

Wilson,   C.   R 

3,180  00 

750  67 

Wilson,    G.    R 

3,720  00 

2,708  61 

Woodiwiss,  L.  H 

3,180  00 

Woodward,  E.  D.  B.  . . . 

3,660  00 

992  27 

Woodworth,  H.  G 

3,180  00 

659  41 

Young,  E.  H 

3,600  00 

fReceived  living  allowances  at  the  following  annual  rates: 
J.  G.  Robertson,  $6,132. 


H.  Cochrane,  $3,360;   R.  L.  Lay  ton,  $2,676; 


Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over 


.  i  1  Ui**A '.  Travelling 

^  expenses 

Andrews,   H.  J $   1,042  86 

Arscott,  C.  P 1,395  08 

Arsenault,  J.  B 609  58 

Baxter,    F 1,786  61 

Bell,    D 888  20 

Benn,  J.  J 676  29 

Bergeron,  J 1,652  55 

Bjerring,  J.  R 568  93 

Blaich,  0.  P 641  39 

Blair,  R.  C 1,076  45 

Boisclair,  M 1,416  16 

Bonnyman,  E.  K.  ...  958  42 

Borland,  G.  M 1,642  82 

Bourbonnais,  R 1,305  11 

Bowell,  S.  R 1,054  12 

Briscoe,  W.  A 1,321  95 

Bruce,  R.  G 931  60 

Campbell,  R.  H.  . . . .  760  16 

Carkner,  J.  M.  A.  . . .  1,924  13 

Carr,  R.  E 1,623  74 

Chambers,  E.  W.  . . .  2,379  66 

Chapman,  J.  G 1,450  68 

Chappell,  F.  C 1,553  95 

Clarke,  J.  W 1,136  79 

Coxford,  J.  E 2,172  82 

Craig,    D 736  30 

Craig,  D.  R 1,834  47 

Crawford,  L.  H 1,112  86 

Currie,  A.  L 1,422  89 

DeRocquigny,   A.   N.  1,016  89 

Desfosses,  H 2,077  50 

Dickinson,  E.  M.  . . .  665  79 

Dix,  E 621  01 

Douglas,  B.  D.  .....  2,550  01 

Dumaine,  J.  A.  .....  1,152  26 

Duplisea,  F.  J 760  07 

Ellis,  H.  S 536  22 

Embleton,  S 861  63 

Fabien,  D 1,271  72 

Fehler,  G 1,325  64 

Ferland.  Y 943  78 

Firth,  D.  H 749  86 

Flotten,  H.  N 1,08112 

Ford,  P.  L 891  38 


Travelling 
expenses 

Fortier,  R 940  07 

Freiburger,  V.  T.  F.  .  1,619  41 

Gagnon,  M 1,193  32 

Gandier,  H.  M 1,543  48 

Gerlach,  G 880  78 

Germain,  L.  P 1,928  40 

Gibbons,  W.  A 799  32 

Godbeer,  C.  E 563  62 

Gormley,  D.  J 2,358  18 

Greer,  G.  S 507  55 

Guichon,  D.  A 1,777  45 

Haase,  G 593  35 

Hamelin,  P.  E 1,485  37 

Hamilton,  R.  L 2,117  11 

Hamilton,  W.  G 1,605  91 

Harasyn,  H.  V 535  35 

Hare,  J.  H 572  84 

Harvie,  A.  E 825  00 

Hedgecoe,  J.  W.   ...  1,278  66 

Holland,  E.  A 751  35 

Hudson,  J.  P 989  68 

James,  E.  E 793  66 

Kennedy,  C.  R 1,628  81 

Kirkland,  L 1,520  93 

Lacombe,  R.  L -    640  08 

Laflamme,  E.  K 1,568  82 

Lafleche,  R.  R 2,475  76 

Laing,  R.  G 564  70 

Leblanc,  E.  E 948  02 

Lemay,  C.  E 1,689  62 

Levesque,  L 980  36 

Long,  J.  W 678  92 

Longley,  A.  W 773  78 

Lotherington,  V.  T.  E.  993  34 

Lounsbury,  R 1,293  52 

MacFarlane,  S 1,024  77 

MacKay,  A.  R.  771  28 

MacKenzie,  J.  G.  ...  716  46 

MacMillan,  J 955  50 

Mader,  J.  A 1,070  40 

Mallett,  E.  W 703  50 

Marvin,  F.  W 728  27 

May,  O.  L 591  18 

McGiil,  L.  C 1,564  62 


Travelling 

expenses 

McGregor,  J.  M 1,209  04 

McNabb,  D 806  30 

Mode,  M.  H 1,661  90 

Moore,  G.  A 1,499  89 

Morissette,  Y 591  37 

Morrison,  A.  L 1,292  54 

Morton,  A.  C 538  12 

Mott,  J.  F 2,585  01 

Mowat,  A 860  59 

Murray,  A.  W 587  72 

Murray,  J.  G 583  04 

Newman,  G.  L 1,659  56 

O'Donnell,  L.  A.  W.  505  83 

Ogilvie,  L.  E 1,169  89 

Oliphant,  J.  N 1,867  66 

Pallett,  C.  G 1,073  76 

Parker,  E.  J 809  14 

Parker,  G.  W 1,776  94 

Parker,  R.  G 1,031  06 

Payne,  A 1,794  68 

Plants,  F 1,221  97 

Plishka,  W.  M 594  55 

Pyrch,  A.J 569  99 

Randall,  M.  W 1,641  55 

Reinders,  T.  N 1,042  09 

Rose,  C.J 909  77 

Rose-Christensen,     I,  1,846  86 

Roy,  G 614  01 

Sauve,  L 1,066  14 

Scanlon.  P.  J 1,012  80 

Shannon,  C.  J 1,027  24 

Smith,  A.  V 1.455  16 

Smith,  C.  L 1,730  71 

Smith.  R.  R 1,530  37 

Smith,  W.  R 721  67 

Spicer,  C.  E 529  02 

Staniforth,  S.  D 1,025  40 

Stanley.  E.  W 1.114  40 

Steele,  J.  C 1,996  46 

Stovell,  A.  K 1,639  02 

Stubbmgton,  J.  T.  ...  675  45 

Thompson,  G.  R.  ...  1,504  80 

Thornton,  G.  M 1,204  70 

Tilker,  N.  C 1,124  39 


DEPARTMENT  OP  AGRICULTURE 


A— 59 


'VHtT  Travelling 

expenses 

Tracy,  N 1,187  90 

Varin,  A 545  47 

Warren,  D.  M 557  01 

Way,  W.C.  ...........!..  135168 

,    ■]  : 


/B-l'l" 

Weber,  C.  S 

Whitty,  R.  G.  B. 
Williams,  J.  C.  .. 
Willoughby,  H.  B. 


Travelling 
expenses 

1,778  82 
591  96 
506  51 
821  84 


Special  Services 


Woodward,  R.  H. 

Zeman,  J 

Zoorkan,  A.  M. 


OT  S;t.ki 


Salaried  employees  receiving  $3,000  or  over 


.H 


Achtzener,  J. 
Arthur,  S.  F. 
Bennett,  J.  E. 
Berry,  W.  M. 
Bidden,  C.  H. 
Bigg,  R.  L.  . . 
Bing-Wo,  R.  . 
Bruce,  G.  C. 
Burnard,  C  L.   . 
Cameron,  R.  J.  . 
Carpenter,  E.  S. 
Carscallen,  H.  R. 
Chan,  L.  G. 
Cook,  A.  B. 
Cramer,    D. 
Crawford,  L.  H 
Donald,  R.  F.  B 
Foss,  W.  L. 
Gillespie,  W.  M 

Gillett,  C 

Good,  B.  G.  . 
Gray,  E.  L.  .. 
Gray,  W.  D.  . 
Haberman,  J.  A 
Harding,  J.  H. 
Hawkesford,  H. 
Hawkins,  S.  H. 
Holman,  J.  (June 
Humphreys,  F.  V 
MacKenzie,  G.  L 
JMacNaughton,  D 
Mann,  H.  H.  M. 
Matte,  G.  J.  ... 
McCallum,  F.    .. 


12), 


Salary 
rate 

3,180  00 
4,180  00 
3,660  00 
3,480  00 
4,080  00 
3,180  00 
3,660  00 
3,780  00 
3,060  00 
3,180  00 
4,440  00 
3,660  00 
3,180  00 
4,080  00 
3,180  00 
3,000  00 
3,780  00 
6,000  00 
3,180  00 
3,540  00 
3,120  00 
5,240  00 
4,080  00 
3,660  00 
3,660  00 
3,060  00 
4,800  00 
3,300  00 
3,480  00 
6,000  00 
3,180  00 
4,080  00 
6,000  00 
4,440  00 


Travelling 
expenses 

$   1,161  78 

560  44 

516  06 

2,031  77 

740  97 

1,267  65 

1,467  54 

724  87 

^t  tOS' 
1,750  87 

1,320  84 

1,880  57 

824  01 

1,597  58 
824  30 

1,361  88 

713  10 

1,233  40 

2,049  46 

862  06 


2,839  76 


f.^i 


McCallum,  G.  A 

McGregor,  R.  F 

Mclntyre,  D 

McMillan,  L.  D 

McMorine,  J.  G.  S.   .. 

Milne,  J.  R 

MoUard,  J.  D 

Moore,  C.  M 

Moore,  J.  C 

Morton,  V.  K 

Mulholland,  E 

Myers,  W.  M 

Olafson,  E.  A 

Ormiston,  R.  W 

Orr,  L.  G 

Parker,  A.  J 

Parkinson,  G.  W 

Peet,  J.  R.  (to  Admin- 
istrative Services, 
June  4)    

Peterson,  R.  O 

Richardson,  J.  W 

Riesen,  H.  G 

Ripley,  C.  F 

Rowbotham,  L.  H.  S.  . 

Simpson,  G.  C 

Stevenson,  A.  L 

Switzer,  J.  E 

Thomson,  L.  B 

Thomson,  W.  B.  ...... 

Van  Ormond,  S.  H.  ... 

Watson,  J.  G 

Youngman,   R 


Salary 
rate 

3,180  00 
5,240  00 
3,480  00 
3,480  00 
3,180  00 
3,180  00 
3,480  00 
3,540  00 
3,180  00 
3,180  00 
3,600  00 
4,200  00 
3,480  00 
3,480  00 
3,540  00 
3,180  00 
5,520  00 


3,540  00 
4,320  00 
3,180  00 
4,080  00 
3,840  00 
3,660  00 

3,840  00 
4,380  00 
3,540  00 
6,900  00 
3,660  00 
3,480  00 
3,660  00 
3,780  00 


Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over  ££  ^2,1 


Travelling 
expenses 

Allaire,  C $  869  70  Belhumeur,  E. 

Allen,  H.W 597  80  Bell,  A.  C... 

Anderson,  J 975  52  Bell,  G.  A.   . . 

Andrew,  W.  E 507  44  Bell,  W.  G.  . . 

Androchowicz,  R.   ...  1,772  20  Bock,  W.  G.  . 

Aubin,   W 765  64  Boot,  S 

Back,  W 778  65  Bow,  J 

Bale,  H 658  90  Bratina,  W.  J. 

Ballance,  J.  E 585  00  Brock,  G.    . . . 

Baraniuk,  N 541  00  Brown,  H.  C. 

Barton,  K.  A 570  95  Brown,  H.  W. 

Baxter,  S 931  25  Brown,  R.  B. 

Beaudoin,  C 562  82  Buhler,  J.  H.  . 

Beaven,  W 1,081  73  Buhr.  D.  A.  . 


Travelling 
expenses 

587  06 

502  65 

1,610  26 

538  05 

1,774  14 

1,167  83 

766  40 

515  75 

1,071  60 

2,255  60 

728  02 

1,377  54 

735  67 

823  49 


Travelling 
expenses 

723  51 

525  50 

.      1,414  21 


Travelling 
expenses 

685  12 
1,818  88 

1,430  97 

2,560  42 

827  21 

1,521  30 
1,098  68 


1,085  42 
2,433  50 


Butler,  J.  E.  ... 
Cameron,  A.  B. 
Campbell,  D.  R. 
Campbell,  J.  S.  , 
Carlson,  K.  ... 
Carmody,  J.  P.  , 

Carney,  W 

Carpenter,  M.  F. 

Carr,  L.  S 

Chambers,  W.  A. 
Chapman,  E.  F. 
Chartier,  M.  L. 
Chrumka,  S.J.  . , 
Clarke,  A.  E.  . . , 


2,258  10 

1,844  95  . 
1,001  85 
2,501  66 
572  74* 

1,180  89 

913  89 

3,136  00 

1,152  45 

1,103  05  . 
1,371  51  \i 


Travelling 
expenses 

624  88' 

1,063  62 

526  50 

973  77 

606  20 

576  26 

936  10 

2,713  44 

548  05 

1,018  40 

1,239  45 

1,319  00 

1,389  92 

1,218  70 


A— 60 


PUBLIC  ACCOUNTS:  PART  II 


'V  Travelling 

expenses 

Clarke,  C 500  83 

Clarke,  W.  H 597  85 

Clary,  M.  K 794  64 

Collcaux,  P 911  96 

Collins,  J.  P 1.013  70 

Connors,  J.  P 1.442  79 

Cross,  R.  A 1,485  92 

Cruikshank,  P.  0.  ...  927  02 

Daurie,  A.  W 2,112  26 

Davie,  A.  C 559  00 

Davis,  E.  G 1,023  32 

Dean,  E.  J 1,542  68 

Derpak,  E.  A 532  80 

Diemat,  A 682  75 

Dixon,  C 793  28 

Dohan,  R.  P.  ..^,,.  .  .1,672  78 
Douglas,  C.  S.  ......'    588  78 

Drought,  E.  F 774  17 

Duce,  W.  H 619  59 

Durick,  F.  J 528  12 

Durrant,  E.  F 760  75 

Eccles,  W.J 978  96 

Evans,  G.  R 1,455  64 

Fenty,  H 967  36 

Fischer,  A 1,132  38 

Forbes,  A.  W 1,145  85 

Forbes.   H 1,187  17 

Forrester,  A.  L 2,136  00 

Foster,   J 741  70 

Eraser,  D.  A 970  65 

Funk,  P 507  88 

Gamey,  G.  C 799  96 

Gemmel,  L 735  20 

Geremia,  J 1,012  50 

Gibbons,  W 711  50 

Gibbs,  W.  F 1,502  52 

Gieg,  G.  P 743  25 

Giles,  I.  W 1,277  03 

Glubrecht,  G 766  75 

Gould,  C.  F 1,260  36 

Gould,  G.  H 1,353  65 

Greenlay,  D.  W 1,256  79 

Grudniski,  P  .J 5  9  95 

Hagerman,  J.  P 1,332  76 

Hall,  H.  A 618  50 

Halladay,  G 1,331  45 

Hamilton,  H.  J 729  70 

Haney,  H.  M 1,298  32 

Banning,  H.  L 1,105  50 

Hansen,  J.  E 619  63 

Hardgrave,  R.  S 1,010  85 

Hardstaff,  W 503  86 

Harkness,  G 900  78 

Harris,  C.  F 1,277  57 

Harris,  G.  F 510  50 

Harrison,  D.  W 1,102  50 

Hartle,  E.  W 1,491  95 

Haughian,  C.  J 1,367  69 

Haughian,  R.  A 1,074  55 

Hawker,  A.  E 2,471  82 

Hayes,  C  .P 905  06 

Haymond,  G 2,317  14 

Head,  H.  D 765  24 

Helmer,  L.  E 764  92 

Hewitt,  J.  H 1,288  66 


'  Travelling 

expenses 

Hill,  C 791  06 

Hill,  R.  A 1,184  46 

H;llock,  G 1,996  82 

Hoover,  M.  A 740  23 

Horrby,  D.  M 651  22 

Huckvale,  C.  C 667  59 

Huddles^ on.  W 1,232  43 

Hughes,  A.  E 551  61 

Humphrey,  F.  S 1,578  71 

Hmgness,  E 874  00 

Hunter,  A 621  80 

Hyndman,  P 1,117  70 

Ingles,  C 976  75 

Ingles,  E 657  85 

Ireton,  J 1,054  52 

Jcrred,  W.  C 670  12 

Jones,  A 611  05 

Jones,  A.  L 2,175  06 

Kaiser,  A.J 540  33 

K  nnett,  D.  A 1,451  85 

Kenny,  B.  B 1,756  57 

Keyworth,  W.  A 730  84 

King.  A.  . . ; 837  51 

Kirk,  D.  W 501  25 

Kirton,  N.  D 632  58 

Knapik  L 607  10 

Kcher,  W.  G 977  81 

Kovahik,  M.  A 546  46 

Kozak,  J.N 2,701  16 

Kuffner,  J.  B 1,451  79 

Laing,  D 1,573  29 

Laporte,  A 548  17 

LaRorque,  J.  Z 984  75 

Lavoie,  S.  J 542  78 

Leach,  C.  A 590  36 

Lestashyn,  W.  C.  . . .  606  91 

Lester,  G  J 594  33 

Lettner,  W 589  28 

Light,  J.  C 762  20 

Lind,  D.  B 752  05 

Lindley,  J.  R 1,017  56 

Lob  inger,  D 509  60 

Long,  W.  C 1,241  15 

Lord.  C.  V 1,4S6  40 

Loshack,  M.  E 737  06 

MacAlis^er,  A 903  45 

Machuga,  W 65S  30 

MacKenzie,  J 625  60 

MacKenzie,  R.  C.  . . .  942  33 

MacNaughton,  D.  . . .  8r2  03 

Magee,  A 533  30 

Magosse,  R 2,221  27 

Mann,  M 1,046  45 

Mann,  R.  G 720  59 

Marshall.  J 5^7  98 

Martin,  D.  A 1,178  18 

Martin,  W.  J 624  64 

May,  C.  R 612  11 

McAlpine,  J 628  06 

Mc-Cune,  J.  E 673  66 

McDonald,  H.  M.  ...  1,3^17  ?S 

McDonald,  R 1,047  02 

McDonald,  W 862  15 

McDougal,  A.  J 610  40 

McGorman,  A.  B.  , . .  640  48 


gnilfevHT 


Mclntyre,  A.  G 

Mclntyre,  H.  H 

McLeod,  D 

McMahon,  J.  F 

McManaman,  G.  F.., 

McNeil,  D.  A 

Meding,  G 

Miller,  J.  H 

Miller,  L 

Mills,  W.  H 

Mongeau,  L 

Morin,  H.  J 

Morrison,  G.N 

Moulding,  M.  A 

Moysey,  J.  W 

Muirhead,  J.  L.  ..ij. 

Munro,  A .".'.. 

Munro,  D.  C 

Murphy,  A.  W 

Myers,  J.  C: 

Needrum,  C 

Nen?on,  S 

Nesbitt,  J.  R 

Netzel,  E.C. 

Nicholson,  W.   ...... 

Nicholson,  W.  D.  . .. 

Nicks,  R.  W 

Nord,  P 

O'Connell,  J.  E.  ..... 

Odegaard,  G 

O'Donnell,  J.  K 

Olson,  G 

Ostapovitch,  S 

Overgaard,  E.  C 

PatteTsnn,  D 

Peace,  M.J 

Pendergast,  J 

Penny,  D.  H 

Pfisterer,  W 

Pillidge,  R.  L 

Pcock,  A.  W 

Porter,  A.  R 

Poulin,  L.  G 

Powley,  R.  J 

Preece,  J.  E 

Primus,  L.  D 

Prince,  A 

Proctor,  P 

Ragan,  J.  M 

Rice,  J.  D 

Ripley,  A 

Kob.nson,  G 

Rodgers,  B.  A 

Romaniuk,  W 

Rose,  D.  E 

Ross,  D 

Ross,  N.  D 

Russell.  A.  G 

Saville,  H.  A 

Schmidt,  J 

Shannon,  M 

Shepanskv,  M 

Sidler,  J.'j 

Simpson,  E.  J 

Slack,  C 


Travelling 

expenses 

854  32 

821  37 

651  00 

1,695  33 

924  59 

937  01 

568  86 

589  58 

1,348  25 

665  14 

1,769  23 

1,130  20 

503  63 

729  59 

788  32 

. .  864  6S 
1,133  75 

550  85 

780  43 

562  16 

1,621  65 

663  95 

827  49 

537  25 

1,544  54 

877  05 

637  26 

1,550  66 

1,018  64 

665  21 

1,092  80 

1,128  11 

875  55 

1,160  90 

1,480  04 

1,096  18 

1,523  93 

1,333  40 

818  SO 

741  70 

739  30 

537  96 

952  41 

629  45 

654  73 

827  £0 

639  99 

594  91 

2,219  39 

6S1  70 

972  62 

1.267  58 

767  55 

680  58 

1,441  76 

531  86 

2,301  97 

845  50  ; 

782  40 

542  48 

723  01  ; 

717  60 

835  50  ^ 

1,236  66 

2,101  97  ^1 

DEPARTMENT  OF  AGRICULTURE 


A-61 


Travelling 
expenses 

Slack,  H.  G 2,131  77 

Sleight,  W.  M 518  00 

Slemp,  F.  W 744  07 

Smith,  J.  G 552  30 

Smith,  J.  L 1,372  98 

Snider,  D.  1 856  15 

Sorensen,  A 748  28 

Sprinkle,  W.  0 1,240  65 

Stalker,  D.  K 512  95 

Stewart,  D.  A 1,877  35 

Stewart,  J.  E 549  85 

Stewart,  W.  G 1,042  84 

Stuart,  J.  R 1,428  16 

Sullivan,  M 573  00 

Tenberg,  R 1,726  51 

Thompson,  M.  W.  . .  619  08 


Travelling 
expenses 

Topham,  H.  L 2,043  25 

TurnbuU,  W.  J 577  99 

Ulrich,  V.  G 876  83 

Urschel,  W 1,107  00 

Van  Luven,  H.  M...  2,157  99 

Vavra,  J 624  55 

Wade,  P.  C 1,699  75 

Walker,  A.  R 1,056  83 

Walker,  R.  M 1,026  26 

Wallace,   B 989  20 

Watson,  R 961  18 

Waugh,  J.  P 839  31 

Way,  E.  M 1,502  72 

Weed,  A 646  80 

Weidman,  V 898  31 

Welboum,  J.  W 1,762  61 


Travelling 
expenses 

Welikotny,  A 869  39 

Wells,  R.  B 1,624  79 

Whelan,  J.  F 630  31 

Whitton,  R.  C 1,318  43 

Wiens,  P.  G 1,221  98 

Williams,  G.  D 1,857  15 

Williams,  K 629  28 

Williams,  L.  E 1,011  74 

Wilson,  L.  M 686  36 

Wilson,  R.  A 1,482  02 

Winter,  J.  E 982  66 

Young,  D 1,120  60 

Zahorski,  E 2,188  53 

Zatrepalek,  G 863  30 

Zatrepalek,  S 509  27 

Zurowski,  L.  R 620  62 


Suppliers  receiving  $10,000  or  over  from  this  Department 

Note. — Payments  to  contractors  on  public  works  contracts  (including  payments  for  rental  of  equipment)  of 
$5,000  or  over  are  described  in  detail  under  the  relevant  votes  and  are  therefore  not  included  in  the 
following  list. 

Advance  Lumber  Co.  Ltd.,  Lethbridge,  Alta.,  $15,348.58;  Alberta  Government  Telephones,  Edmonton, 
$12,275.50;  J.  H.  Ashdown  Hardware  Co.  Ltd.,  Winnipeg,  $11,690.87;  Atlas  Lumber  Co.,  Ltd.,  Lethbridge, 
Alta.,  $22,572.08;  Beatty  Bros.  Limited,  Winnipeg,  $19,235.53;  Beaver  Lumber  Company,  Limited,  Winnipeg, 
$42,865.48;  Bell  Telephone  Company  of  Canada,  Montreal,  $26,332.44;  Bird  Construction  Co.  Ltd.,  Regina, 
$10420;  Briti-sh  American  Oil  Co.  Limited,  Toronto,  $39,252.28. 

Government  of  Canada,  National  Film  Board,  $28,520.97;  Canada  Cement  Company,  Limited,  Montreal, 
$15,046.74;  Canada  Packers  Limited,  Toronto,  $10,878.16;  Canadian  Fairbanks-Morse  Co.  Limited,  Montreal, 
$15,893.02;  Canadian  General  Electric  Co.  Limited,  Toronto,  $11,773.58;  Canadian  Industries  Limited,  Montreal, 
$11,623.21;  Canadian  Kodak  Sales  Limited,  Toronto,  $12,331.33;  Canadian  Laboratory  Supplies  Limited, 
Montreal,  $45,924.50;  Canadian  Motors  Limited,  Regina,  $18,096.16;  Canadian  National  Railways,  Montreal, 
$44,245.11'  Canadian  National  Telegraphs,  Montreal,  $16,362.27;  Canadian  Pacific  Railway  Company,  Montreal, 
$49,288.32;  Capital  Hardware,  Ottawa,  $18,245.45;  Cave  and  Company,  Limited,  Vancouver,  $15,928.61;  Central 
Scientific  Company  of  Canada  Limited,  Toronto,  $52,655.46;  Connaught  Medical  Research  Laboratories, 
Toronto,  $16,869.05. 

Davidson  Enman  Lumber  Ltd.,  Lethbridge,  Alta.,  $12,079.36;  Dominion  Bridge  Company,  Limited,  Montreal, 
$13,004.67;  J.  T.  Donald  &  Co.,  Limited,  Montreal,  $13,563.69;  Eastern  Steel  Products  Limited,  Montreal, 
$11,352.89;  Fisher  Scientific  Company  Limited,  Montreal,  $29,588.87;  Eraser  Valley  Builders  Ltd,  Mission 
City,  B.C.,  $12,518;  R.  J.  Fyfe  Equipment,  Regina,  $39,950.67;  Imperial  Oil  Limited,  Toronto,  $103,139.64; 
International  Harve.ster  Company  of  Canada,  Limited,  Hamilton,  Ont.,  $10,430.89;  Ketchum  Mfg.  Co.  Limited, 
Ottawa,  $56,261.15;  Kramer  Tractor  Company  Ltd.,  Regina,  $20,685.03. 

Province  of  Manitoba,  Winnipeg,  $13,445.46;  Maple  Leaf  Milling  Co.  Limited,  Toronto,  $14,760.18; 
McColl-Frontenac  Oil  Co.  Ltd.,  Toronto,  $23,455.18;  Kenneth  McDonald  &  Sons  Limited,  Ottawa,  $10,662  35, 
Monarch  Lumber  Co.  Limited,  Sutherland,  Sask.,  $16,716.88;  Newman  &  Sons,  Lacombe,  Alta.,  $12,990.75; 
Ontario  Hughes  Owens  Co.,  Limited,  Ottawa,  $20,771.15;  J.  R.  Paisley  Limited,  Regina,  $10,084.56;  R.  G.  Pollock, 
Mortlach,  Sask.,  $14,899;  Revelstoke  Sawmill  Co.,  Ltd.,  Calgary,  Alta.,  $22,629.64;  Ritchie  Feed  &  Seed  Co, 
Ottawa,  $25,853.02. 

Saskatchewan  Cattle  Breeders'  Association,  Regina,  $17,560;  Government  of  the  Province  of  Saskatchewan 
Regina,  $24,293.10;  University  of  Saskatchewan,  Saskatoon,  Sask.,  $10,202.03;  Security  Lumber  Company 
Limited,  Moose  Jaw,  Sask.,  $18,883.25;  George  R.  Smith,  Truro,  N.S.,  $11,694.08;  Steele  Briggs  Seed  Co.,  Ltd 
Winnipeg,  $12,694.31 ;  K.  R.  Tracey,  Moose  Jaw,  Sask.,  $18,269.99 ;  Trans-Canada  Air  Lines,  Montreal,  $29,837.43 


16 — A  k'.\'\',  v\  i\',\:\t.    M\  'iv  '.Af  vai'T.io 


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1948-49         rri^ 


PUBLIC  ACCOUNTS 


r,2  SIT.TI 


PART  II 
B 


23UP^HV?IH 


AUDITOR  GENERAL'S  OFFICE 


&8    gl£  ^».V-'X^AX  V^X-*.       V^A>i^i-/i-«.X*X^      1^        -^M.   M.    M.^M^  .OiVjl'I 


i^a  ais       ?     cs 


fs.?A 


Details  of 
REVENUES  AND  EXPENDITURES 


.I'liaq- 


B— 2 


PUBLIC  ACCOUNTS:  PART  II 


AUDITOR  GENERAL'S  OFFICE 


SUMMARY 

Current  Year's  Transactions  Affecting  the  Net  Debt  Accounts  of  Canada 

[8b]  Consolidated  Deficit  Account: 
Expenditures — 
Ordinary  633,091  90 

Revenues — 
Ordinary  , 17,712  25 

Net  Charge $  515,379  65 


REVENUES 

Comparative  Summary 


Ordinary  Revenue — 

Services  and  Service  Fees 


1948-49 


17,712  25 


Special  Receipts — 

Refunds  of  Previous  Year's  War  and  Demobilization  Expenditures 


$     17,712  25 


1947-48 


318  85 


318  85 


Details 

Ordinary  Revenue — 
Services  and  Service  Fees:   Recovery  of  salaries  of  certain  employees  from:   Bank  of  Canada, 
$8,500;  Commodity  Prices  Stabilization  Corporation,  Limited,  $2,060;  United  Nations,  $7,15255.  .$     17,712  25 


Certified  correct. 


WATSON  SELLAR, 

Auditor  General. 


APPROPRIATIONS  AND  EXPENDITURES 

See      No.  of                                                                                           194&-49  1948-49 

Paee      Vote                                       Services           ^        .,              Appropriations  Expenditures 

_<5-    -^jj  iUulo(\     *^     *^ — 

B3        Stat.  Salary  of  the  Auditor  General 15,000  00  15,000  00 

B-3         48      Salaries  and  Expenises  of  Office ,.,....-. 533,293  00  517,59190 

PENSIONS   AND   OTHER   BENEFITS 

B-3        Stat.  Gratuities  to  families  of  deceased  employees 500  00  500  00 

Total  Ordinary $  548,793  00  $  533,091  90 


1947-48 
Expenditures 

15,000  00 
480,445  40 


$  495,445  40 


AUDITOR  GENERAL'S  OFFICE 


B— 3 


Salarf   of   the    Auditor    General,    Watson    Sellar,    Consolidated    Revenue    and    Audit    Act, 
c.  27,  1931    f 


15,000  00 


...  .1  .a  ./.  .«*---.«'( 

I  vh/tj    V 


(JO  Oti'> 

'f)  000. 8 

nri  ()Ot.,c ..1 

\a 

:.  r.      

Vote  48     Salaries  and  Expenses  of  Office 


no  o^T  ?. 


Estimates 


Allotments        Expenditures 


Salaries  and  Wages ./,. .t,i,j,fnf,...f. 467,573  00 

Allowances  ' 120  00 

Express,  Freight  and  Cartage 1,350  00 

Telephones,  Telegrams  and  Postage  750  00 

Printing,  Stationery  and  Office  Equipment  21,500  00 

Travelling  Expenses  ,,. 40,000  00 

Sundries    -Ni-d-iKv 2,000  00 

;^     .0-  :'a    iM)i\t         

(.0  030.8      ...HI                                                     $  533,293  00 


477,073  00 

120  00 

1,350  00 

750  00 

12,000  00 

40,000  00 

2,000  00 


476,410  34 

483  46 

553  51 

10,998  61 

27,721  64 

1,424  34 


$   533,293  00        $  517,591  90 


Under  the  provisions  of  the  Consolidated  Revenue  and  Audit  Act,  c.  27,  1931,  the  Auditor  General  is 
responsible  for  the  examination  and  audit  of  the  accounts  of  Canada.  This  vote  was  provided  to  defray  the 
administrative  costs  of  his  office. 

As  at  March  31,  1949,  there  were  174  salaried  employees  being  paid  from  this  vote,  of  whom  124  were 
permanent  and  50  temporary. 


■ravo  lo  0<) 


.oiJiavfiiT 


2fn[l97/5lT 

PENSIONS  AND  OTHER  BENEFITS 


Gratuities  to  families  of  deceased  employees.  Civil  Service  Act,  c.  22,  R.S. .  .,...,, $ 


500  00 


Employees  Receiving  Salaries  at  Annual  Rates  of  $3,000  or  over 
and  Travelling  Expenses  of  $500  or  ov^r 

The  first  list  contains  the  names  and  annual  salary  rates  of  all  salaried  employees  who  were  receiving  $3,000 
or  over  as  at  March  31,  1949  or  at  dates  of  separation  (shown  in  parentheses).  Also  included  are  the 
travelling  expenses  of  these  employees  where  the  amount  was  $500  or  over.  Removal  expenses  are  indicated 
by  an  asterisk. 

The  second  list  contains  the  names  of  employees  receiving  annual  salaries  of  less  than  $3,000  who  received 
travelhng  expenses  of  $500  or  over. 


Crowley,  H.  G. 

Day,  L.  T 

Douglas,  J.  R.  W. 
Drummond,  A.  C 
Elliott,  S.  R.  ... 
Ferguson,  T.  B. 
Fortune,  G.  O.  . 
Gilhooly,  C.  F.  . 
Gollop,  R.  H.  .. 
Gosselin,  J.  S.  . . 
Hamlyn,  R.  G. 

Harris,  A 

Hogan,  T.  S.  ... 
Holmes,  G.  A.    . 
Houghton,  J.  A. 
Howard,   W.  V 


Salaried  employees  receiving  $3,000 

or  over 

Salary 

Travelling 

rate 

expenses 

Hopkinson,     J.,      Asst. 

Auditor  General   $ 

7,200  00 

Adamson,  A.  0 

5,400  00 

Balls,  H.  R 

4,740  00 

Black,  J.  F 

3,780  00 

$      528  41 

Busgang,  M 

3,060  00 

Carrothers,  E.  A 

4,500  00 

J        786  62 
\        515  56* 

Casselman,  W.  H 

5,400  00 

Cassidy,  R.  J 

4,500  00 

675  24 

Chapman,  S.  E 

4,080  00 

Clements,  M 

3,780  00 

Collins,  E.  C 

3,780  00 

Colson,  E.  M 

3,960  00 

681  94 

Conroy,  S.  L 

3,060  00 

Crowder,  E.  S 

4,740  00 

39882—5 

Salary 

Travelling 

rate 

expenses 

4,500  00 

3,180  00 

3,180  00 

947  25 

3,060  00 

3,180  00 

3,780  00 

4,440  00 

729  90 

3,540  00 

1,122  04 

3,180  00 

2,128  80 

3,540  00 

1,418  47 

5,400  00 

3,420  00 

859  97 

3,840  00 

3,180  00 

3,060  00 

869  52 

4,740  00 

B— 4 


PUBLIC  ACCOUNTS:  PART  II 


Salary 
rate 

Illsey,  T.  H.  J 3,960  00 

(Apr.  16) 

Johnstone,  J.  A 3,780  00 

Kent,  L 4,440  00 

Ker,    G.    W 3,780  00 

Kettles,  C 3,180  00 

Kilgour,  A.  M 3,780  00 

King,  B.  R 5,400  00 

Long,  G 4,320  00 

Longstreet,  N.  H 3,180  00 

Lumsden,  J.  G 4,080  00 

Magee,  R 3,540  00 

McDougall,  F.  1 3,180  00 

McLachlin,  R.  A 3,780  00 

Millar,  B.  A 4,740  00 

Moissan,  L.  H 3,780  00 

Morrison,  G.  A 3,840  00 

Moxley,  D.J 3,420  00 

Nash,  J.  J 4,440  00 

Parkinson,  T 4,080  00 

Parmelee,   J 3,180  00 

Parmelee,  R.   3,060  00 

Patterson,  G.  W 3,180  00 


Travelling 

•i       ■  "X              "■»■.,>    (''         .1  'I'l'tl 

Salary 

Travelling 

expenses 

Powers,  A.D.J 

rate 

expenses 

.     4,440  00 

Price,  C.  M.  (July  1). 

.      3,000  00 

Price,  F.  L 

.     5,400  00 

Rettie,   S 

.     5,400  00 

Rider,  H.  B 

.      3,420  00 

Robertson,  R.  S 

.      3,840  00 

1,161  99 

Ross,  J.  S 

.      4,440  00 

783  56 

Roy,  E.  P 

.     3,060  00 

763  39 

Scantland,  A.J 

.      3,300  00 

Scott,  S 

.      3,060  00 

Selwood,  C.  E 

.      3,420  00 

Simpson,   W 

.      3,180  00 

Smith,  D.  A 

.      3,960  00 

Sommerville,  R.  S.   . . 

.     4,500  00 

1,031  12 

874  44 

Stevenson,  M.I 

.     5,400  00 

578  49 

Stokes,  A.  B 

.     4,500  00 

867  89 

Symonds,  N.  J.  R.   . . 

.      3,060  00 

Villeneuve,  W.  A.   . . . 

.      3,180  00 

Wanzel,  W.  A 

.      3,300  00 

Watson,  C.  G 

.     3,180  00 

Wetmore,  J.  J 

.      3,060  00 

Wynne,  F.  C 

.     3,180  00 

585  00 


jTWi  06 


Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over 


Travelling 
expenses 

Cheney,  C.  E $      839  08  Sutter,  W.  A. 

Huppe,  J.  B.  D 920  01  "   if  '     -'■'-■  ^^' i^ 


iKi  fyv.imn' 


Travelling 
expenses 

.        735  91 

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1948-49 
PUBLIC  ACCOUNTS 


PART  II 
C 


CHIEF  ELECTORAL  OFFICER 

lii'.,i  w  0;;^!        


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.i09TlO0    bsf' 


Details  of 
REVENUES  AND  EXPENDITURES 


Details  of 

OPEN  ACCOUNTS 

^•F.  2(i0.'; 

.-;  m,w^ . 

39882— 5i 

«1  .tat?,         2-^> 

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C— 2 


PUBLIC  ACCOUNTS:  PART  II 


CHIEF  ELECTORAL  OFFICER 


SUMMARY 

Current  Year's  Transactions  Affecting  the  Net  Debt  Accounts  of  Canada 

[8b]  Consolidated  Deficit  Account: 
Expenditures — 
Ordinary  , .  .T 287,092  33 

Revenues —                                                                                / 
Ordinary  1,462  80 

Net  Charge $  285,629  53 


REVENUES 

Comparative  Summary 

1948-49  1947-48 

Ordinary  Revenue —  1 1  }-J3 

A     Proceeds  from  Sales  7  85 

B     Refunds  of  Expenditure    54  95 

C     Miscellaneous 1,400  00  1,84197 

Total  Ordinary    $       1,462  80       $       1,841  97 

Details 

Ordinary  Revenue — 

A     Proceeds  from  Sales  of  Publications  7  85 

B     Refunds  of  Previous  Years'  Expenditures 54  95 

C     Miscellaneous :  Forfeiture  of  candidates'  election  deposits 1,400  00 

Total  Ordinary    I       1,462  80 

Certified  correct. 

JULES  CASTONGUAY, 

Chief  Electoral  Officer. 

APPROPRIATIONS  AND  EXPENDITURES 

See      No.  of  1948-49  1948-49  1947-48 

Page      Vote  Services  u,;  iWiiX       Appropriations       Expenditures        Expenditures 

C-3  Stat.  Salary  of  Chief  Electoral  Officer 11 ,499  99  11 ,499  99  8,000  00 

C-3  Stat.  Expenses  of  Elections U\. ./  136,696  28  136,596  28  67,955  15 

C-3  Stat.  Expenses  of  Elections,  Printing  and  Material 97 ,257  18  97 ,257  18  41 ,  179  94 

C-3  Stat.  Expenses— Canada  Temperance  Act 8,929  59  8,929  59  9,373  97 

C-4  49      Salaries  and  Expenses  of  Office 33,690  23  32,809  29  24,035  65 

Total  Ordinary $287,973  27        $287,092  33        $150,544  71 


CHIEF  ELECTORAL  OFFICER  C_3 

Salary  of  Chief  EJectoral  Officer,  Jules  Castonguay,  Dominion  Elections  Act,  c.  46,  1938, 

as  amended    $       11,499  99 


The  above  amount  includes  an  adjustment  of  the  salary  of  this  official  which  was  increased  from  $8,000  to 
$10,000  per  annum,  effective  July  1,  1947,  under  authority  of  section  2  of  an  Act  to  amend  the  Dominion 

Elections  Act,  c.  46,  1948.  ,      .     .  ,  ,.   ,   , 

00  OOI,f.  


C     S        ES  0<.'O.CS     t        8S  0Q8,C2     « 

Expenses  of  Elections,  Dominion  Ejections  Act,  c.  46,  1938,  as  amended $    136,596  28 


.■J     V         :>,zAtyf      foilftM^       t*.  nM*^^      '>(^-^      .>u»,-'t 

The  above  authority  provides  that  such  fees,  costs,  allowances  and  expenses,  shall  be  paid  out  of  any 
unappropriated  moneys  forming  part  of  the  Consolidated  Revenue  Fund  and  that  the  Chief  Electoral  Officer 
shall  tax  and  transmit  such  accounts  forthwith  to  the  Comptroller  of  the  Treasury  for  payment. 

A  distribution  of  expenditures  follows: 

General  Election,  1945 95  99 

By-Elections : 

Cartier,  1946  ?:i:/:j.ODD.hY/dHi} 5  00 

Portage  la  Prairie,  1946 4  00 

Pontiac,  1946 6  00 

York-Sunbury,  1947   12  00 

Algoma  East,  1948 8,775  95 

Carleton,  1948 13,114  45 

Digby-Annapolis-Kings,   1948    14,702  63 

Laval-Two  Mountains,  1948  8,787  18 

Marquette,  1948  8,962  75 

"•^  Nicolet-Yamaska,  1948 9,805  31 

•^Ontario,  1948 14,767  11 

'  kosthern,  1948 9,443  39 

Vancouver  Centre,  1948 19,121  33 

Yale,  1948   15,184  12 

General  Election,  Advance  Account,  1949 13,809  07 


$   136,596  28 


Expenses  of  Elections,   Printing  and   Material,   Dominion   Elections   Act,   c.   46,   1938,   as 

amended $      97,257  18 


The  above  authority  provides  that  any  expenses  incurred  by  the  Chief  Electoral  Officer  for  printing 
election  material  and  the  purchase  of  election  supplies  shall  be  paid  out  of  any  unappropriated  moneys  forming 
part  of  the  Consolidated  Revenue  Fund.  All  payments  were  made  to  the  Department  of  Public  Printing  and 
Stationery. 


Expenses — Canada  Temperance  Act,  c.  196,  R.S $         8,929  59 


The  above  expenditures  were  under  authority  of  section  19(3)  of  the  Act,  which  directs  that  "whenever  in 
any  province  where  voters'  lists  are  used  there  is  no  voters'  list  for  any  city  or  county,  or  any  part  thereof, 
which  can  be  used  for  the  purposes  of  this  Act,  the  Governor  in  Council  may  direct  that  such  list  or  lists  be 
prepared,  and  may,  for  the  purpose  of  preparing  and  giving  effect  to  such  new  voters'  lists,  appoint  all  necessary 
officers  and  confer  upon  them  all  necessary  power,  and  in  the  preparation  of  such  lists  the  provisions  of  the 
laws  of  the  province  regulating  the  preparation  and  the  revision  and  bringing  into  force  of  the  provincial 
voters'  lists,  and  the  provisions  of  the  Dominion  Elections  Act,  relating  to  the  preparation,  printing  and 
certifying  of  voters'  lists,  shall  as  far  as  possible  be  observed  and  followed,  and  all  expenses  incurred  shall  be 
paid  by  the  Minister  of  Finance  out  of  any  unappropriated  moneys  forming  part  of  the  Consolidated  Revenue 
Fund  of  Canada". 

Payments  were  made  in  connection  with  the  Beauce  Plebiscite  of  September  20,  1948. 


C— 4  PUBLIC  ACCOUNTS:  PART  H 

Vote  49     Salaries  and  Expenses  of  Office        ■'     ■•":    •" 

•    Estimates 

Salaries  22,848  00 

Allotted  from  Vote  85,  Salaries,  etc 3,492  23 

Printing,  Stationery  and  Office  Equipment  750  00 

A     Travelling  Expenses  1,500  00 

Sundries    5,100  00 


Allotments 

Expenditures 

22,848  00 

22,848  00 

3,492  23 

3,492  23 

1,000  00 

993  84 

3,500  00 

3,432  35 

2,850  00 

2,042  87 

$     33,690  23        $     33,690  23       $     32,809  29 


V      This  vote  was  provided  for  the  administrative  expenses  of  the  office  of  the  Chief  Electoral  Officer. 

As  at  March  31,  1949,  there  were  18  salaried  employees  being  paid  from  this  vote,  of  whom  9  were 
permanent  and  9  temporary.  A  list  of  those  who  were  receiving  salaries  at  annual  rates  of  $3,000  or  over 
on  that  date  follows:  N.  Castonguay,  $4,740;  E.  Robitaille,  $3,780;  A.  Gravelle,  $3,180. 

A     Travelling  expenses  of  $500  or  over  were  paid  to:  N.  Castonguay,  $1,746.65;  R.  Regimbald,  $1,68570. 


OPEN  ACCOUNTS  ar 

Cr.  Balance  9>    Cr.  Balance 

Mar.  31, 1948  Debit  Credit  Mar.  31, 1949 


[13]    Sundry  Suspense  Accounts 

Candidates'  Election  Deposits  $       5,600  00       $       5,600  00 


This  account  is  used  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  and  transferred  to  Ordinary  Revenue — Miscellaneous. 


i'A   noJni/noU   ,l&i'i^leM   b»«   h^^'o^'^  ««BOft:«<«I3 


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02  ?'• 


1948-49 

) 

PUBLIC  ACCOUNTS 


fibfui&>  \o%^nt^*>mi^  td^Q  Ja"/    »  ::oil3BSkniii]r  * 


PART  II 
D 


..;'^  ■■::/- 


CIVIL  SERVICE  COMMISSION 


r/a>i 

Details  of 
REVENUES  AND  EXPENDITURES 


Details  of 
OPEN  ACCOUNTS 


D— 2 


PUBLIC  ACCOUNTS:  PART  II 


CIVIL  SERVICE  COMMISSION 


SUMMARY 

Current  Year's  Transactions  AfFecting  the  Net  Debt  Accounts  of  Canada 

[8b]  Consolidated  Deficit  Account: 
Expenditures — 

Ordinary  770,955  14 

Demobilization  and  Reconversion   593,341  63 

Revenues — 
Ordinary 

Net  Charge 


1,364,296  77 

176  25 
$1^64,120  52 


Transactions  as  reflected  in  the  Open  Accounts  of  Canada 


^IDIV  1948-49 

March  31,  Transactions  March  31, 

1948  (Net)  1949 


UABILmES 

[13]  Sundry  Suspense  Accounts 


7  00 


700 


Note. — Marginal    numbers    and    letters    are    from    the  Balance   Sheet  of  Canada — see  page  2,   Part   I.     Details 
of    Open    Accounts    will    be    found   on    page    D-4  of  this  section. 


Ordinary  Revenue — 
Refunds  of  Expenditure 
Miscellaneous   


REVENUES 

Comparative  Summary 


• ^'TT/MT' 

Total  Ordinary  

Special  Receipts — 

Refunds  of  Previous  Years'  War  and  Demobilization  Expenditures 


Grand  Total 


Certified  correct. 


1948-49 


110  00 
66  25 

176  26 


176  25 


1947-48 


38  80 


38  80 


61  88 


100  68 


C.  H.  BLAND, 

Chairman,  Civil  Sertnce  Commission. 


CIVIL  SERVICE  COMMISSION  D— 3 

APPROPRIATIONS  AND  EXPENDITURES 


See      No.  of  1948^9  1948-49  1947-48 

Page      Vote  Services  Appropriations        Expenditures         Expenditures 

D-3        Stat.  Civil   Service    Commissioners:    1    at    $10,000; 

2at$8,000 20,408  45  20,408  45  19,000  00 

I>-3  501  _  

694^  Salaries  and  Contingencies  of  the  Commission..         750,486  63  748,863  37  645,653  75 

575J 

PENSIONS  AND   OTHER  BENEFITS  '      t"  '  •-      •'     ' 

D-4        Stat.  Gratuities  to  families  of  deceased  employees.  .  .  1,683  32  1,683  32 


Total  Ordinary 772,578  40  770,955  14  664,653  75 

il 
DEMOBILIZATION  AND  RECONVERSION 

D-4  51  Supply    of    Personnel    for    Demobilization  and 

Reconversion  Services 593,48104  593,34163  606,739  42 


Grand  Total $  1 ,366,059  44    $  1 ,364,296  77    $  1 ,271 ,393  17 

fW  im.^  *■:!  iX'i)  =  ==     ===== 

00  OfO,fi  !■)  niMi  ,    ., 

ei  88?,a  >i 

Civil  Service  Commissioners:  1  at  $10,000;  2  at  $8,000,  Qvil  Service  Act,  c.  22,  R.S.,  as 

amended .........*...... » $      20,408  45 


The  salary  of  the  late  A.  Thivierge  was  paid  to  April  19,  1948;  his  successor,  A.  Boudreau,  was  appointed 
January  13,  1949.    The  names  of  the  Commissioners  are  shown  in  the  general  salary  list  at  the  end  of  this  section. 


Votes  50,  694  and  575     Salaries  and  Contingencies  of  the  Commission        ) 

IC  '('rrcl  Estimates  Allotments        Expenditures 

A     Salaries  ."}!'.' 557,805  00  578,941  00  578,941  00 

B     Allotted  from  Vote  85,  Salaries,  etc 31,086  63  31,086  63  31,086  63 

Allowances 2,136  00 

C     Sundries  (Miscellaneous)   11,459  00  7,209  00  7,062  13 

D     Printing,  Stationery  and  Office  Equipment  48,000  GO  58,750  00  58,749  24 

E     Cost  of  Holding  Examinations 23,000  00  20,500  00  20,497  52 

F     Advertising 15,000  00  11,500  00  11,441  47 

G     Telephones,  Telegrams  and  Postage  7,000  00  10,632  87  10,430  65 

H    Travelling    Expenses    34,000  00  31,500  00  30,287  60 

Staff  Training  Program  6,000  00  367  13  367  13 

Organization  and  Method  Studies 10,000  00 

Test  Research  and  VaUdation 5,000  00 

$  750,486  63        $   750,486  63        $  748,863  37 

As  at  March  31,  1949,  there  were  274  salaried  employees  being  paid  from  this  vote,  of  whom  172  were 
permanent  and  102  temporary. 

As  the  above  expenditures  and  those  shown  in  a  similar  manner  for  Vote  61  are  both  in  connection  with 
the  supply  of  personnel  for  the  Civil  Service  of  Canada,  the  following  comments  are  in  respect  of  expenditures 
from  both  votes. 

A — B    Expenditures  for  salaries  and  temporary  assistance,  $1,164,058.67. 

C     Total  expenditures  were  $11,40022. 

D     Expenditures  of  $79,744.20  represented  payments  to  the  Department  of  Public  Printing  and  Stationery. 

E  Expenditures  of  $22,716.37  comprised:  fees  of  presiding  and  assisting  examiners  at  $12  and  $6  per  day 
respectively,  $12,449.82;  fees  for  marking  papers,  $4,837.59;  rental  of  examination  halls,  janitor  services,  etc., 
$4,459.58;  travelling  expenses  in  lieu  of  fees  to  technical  members  of  examining  boards,  etc.,  $969.38. 

F     Total  expenditures  were  $14,419.77. 

G  Expenditures  of  $13,438.45  consisted  of  chaises  for:  telephones,  $4,42971;  telegrams,  $2,436.16;  postage, 
$6,572.68. 

H     Total  expenditures  were  $36,060.19.  .'ivmt.bAl^n'- 

39882—6 


D— 4  PUBLIC  ACCOUNTS:  PART  II 

'    PENSIONS  AND  OTHER  BENEFITS           5  i  A 
Gratuities  to  families  of  deceased  employees,  Civil  Service  Act,  c.  22,  R.S $ 


1,683  32 


«  (XM),8«.)fl£ 

DEMOBILIZATION  AND  RECONVERSION        >  t,„^  sohjiUa 
Vote  51      Supply  of  Personnel  for  Demobilization  and  Reconversion  Services 

Estimates  Allotments 


I'oe 


A 
B 

C 
D 
E 
F 
G 
H 


Temporary  Assistance  .•;  ^H^^X^. 501,873  00 

Allotted  from  Vote  85,  Salaries,  etc 49,758  04 

Allowances  3,336  00 

Sundries   3,514  00 

Printing,  Stationery  and  Ofl&ce  Equipment 22,000  00 

Cost  of  Holding  Examinations 2,000  00 

Advertising 3,000  00 

Telephones,  Telegrams  and  Postage 3,000  00 

Travelling  Expenses 5,000  00 


604,273  00 
49,758  04 

4,450  00 
20,994  96 
2,218  85 
2,990  00 
3,010  00 
5,786  19 


IT< 


Expenditures 

504,273  00 
49,758  04 


4,338  09 
20,994  96 
2,218  85 
2,978  30 
3,007  80 
5,772  59 


-  ,i.A  ,..iv..H  li.i.)  MH^M  ,u  -    ^  593,481  04        $  593,481  04        $   593,341  63 

As  at  March  31,  1949,  there  were  287  temporary  salaried  employees  being  paid  from  this  vote. 
A — H    Comments  on  expenditures  under  Vote  50  are  in  respect  of  both  votes. 


Comparative  Statement  of  Accounts  Receivable  £S<&i  bais  W^  ,<" 


March  31, 
1949 

March  31, 
1948 

. 

.          $           18  16 

Previous  Years — UncoUectable  .•it  •tiAV '' • 

$           18  16 

fr 

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i-.r^  (ir.;=.ot                                                                                                                ;  ba«  i»m". 
'                                                         OPEN  ACCOUNTS 

— .  mtn- 

Cr.  Balance 
Mar.  31, 1948              Debit                  Credit 

Cr.  Balance 
Mar.  31, 1949 

[13]   Sundry  Suspense  Accounts 

Unclaimed  Cheques  Suspeiise — Civil  Service    Com- 
mission     $             7  00 

S             0  25       $             0  25 

$             7  00 

All  cheques,  except  those  drawn  again^  Open  Accounts,  which  remain  imdelivered  six  months  subsequent 
to  the  date  of  issue,  are  credited  to  this  account  pending  claims  therefor. 


Employees  Receiving  Salaries  at  Annual  Rates  of  $3,000  or  over  and 
Travelling  Expenses  of  $500  or  over 

The  following  list  contains  the  names  and  annual  salary  rates  of  all  salaried  employees  who  were  receiving 
$3,000  or  over  as  at  March  31,  1949  or  at  dates  of  separation  (shown  in  parentheses).  Also  included  are  the 
travelling  expenses  of  these  employees  where  the  amount  was  $500  or  over. 


CIVIL  SERVICE  COMMISSION 


D— 5 


Salaried  employees  receiving  $3,000  or  over 


Salary 
rate 

Bland,  C.  H.,  Chairman.!  10,000  00 
Boudreau,  A., 

Commissioner 8,000  00 

Nelson,  S.  G., 

Commissioner 8,000  00 

Thivierge,      A.,     Com- 
missioner (Apr.  19) . .  8,000  00 

Abbott,  J.  K.  H 3,420  00 

Adams,  R.  J 4,140  00 

Alexander,  E.  D 4,440  00 

Andre,  T.  H 3,780  00 

Arnold,  H.  N 4,440  00 

Ashton,  F.  G 3,060  00 

Ault,  0.  E 6,900  00 

Avery,  G.  H 3,300  00 

Balmer,  M 3,480  00 

Bardell,  R.  A 3,360  00 

Battle,  D.  W 3,060  00 

Beach,  D.I 3,060  00 

Beaudry,  G 4,020  00 

Blackburn,  G.  A 4,320  00 

Brassart,  H.  P.  J 3,480  00 

Brown,  G.  A 3,660  00 

Brown,  H.  S 3,060  00 

Bums,  D.  M 3,120  00 

Cadwell,  D.  H.  B 3,180  00 

Cameron,  J.  R 3,600  00 

Carpenter,    J.    R.,    (to 

Post      Office      Dept., 

Jan.  10)    3,720  00 

Carty,  G.  M 3,660  00 

Code,  R.  B 3,600  00 

Collacott,  J.  R 3,720  00 

Collier,  W.  M 3,060  00 

Creighton,  L.  F 4,800  00 

Dawe,  J.  F 4,140  00 

DeSalaberry,  CM 3,840  00 

Doherty,    W.     G.,     (to 

Dept.      of      Finance. 

Aug.  1)  3,360  00 

Dumont,  M.  L 3,180  00 

Duncan,  W.  A 3,360  00 

Farry,  A.  (Aug.  7)   ....  3,120  00 

Faucher,  R 3,480  00 

Field,  H.  H 4,500  00 

Gagnon,  A 3,600  00 

Garrett,  C  E.  C 5,040  00 

Gauthier,  G.  E 4,020  00 

Gillham,  D.  M 3,060  00 

Glover,  W.  W 3,120  00 

Godfrey,  I.  R 3,060  00 

Godfrey,  R.  F 3,780  00 

Gosselin,  R 5,040  00 

Gow,  D.  J.  S 3,840  00 

Grant,  W.  M 4,020  00 

Groves,  R.  J 4,020  00 

Guay,  J.  M.  E 3,660  00 

Guthrie,  M.  C 4,440  00 

Harcourt,  J.  Y 3,840  00 

Harrigan,  M.  R 3,000  00 

Hawkins,  T.  H 3,840  00 

Hodgson,  J.  R.  L 3,180  00 

Hollingshead,  H.  C  ...  3,420  00 
Hughes,  W.  M.  (to  Dept 

of  Justice,  Sept.  1) . .  3,600  00 

Jackson,  G.  T 6,900  00 

Johnstone,  I.  C 3,060  00 

39882— 6i 


Travelling 
expenses 


$ 

1,133  76 

638  45 

637  27 

1,013  99 

524  76 

763  19 


582  01 


712  14 

583  95 

1,135  42 

782  08 

639  00 

681  16 

868  59 

872  20 

1,392  65 
1,077  39 


Salary 
rate 

Kern,  M.J 3,060  00 

Lambert,  L 3,540  00 

Layton,  V.J 3,480  00 

Lee,  H.  T 3,540  00 

Lefebvre,  J.  A.  0 5,040  00 

Leger,  R.  W 4,500  00 

Lizotte,  J.  A 4,740  00 

Lochnan,  J.  C 4,440  00 

MacCraken,  H.  A.  B.. .  3,300  00 

Maclean,  M.  M 3,600  00 

MacNab,  R.  S 3,180  00 

Maunder,  J.  F.  C 3,240  00 

McBride,  M.  C 3,060  00 

McCann,  G 3,600  00 

McGivern,  D.  L 3,540  00 

McNaughton,  H.  R.  ...  5,640  00 

McSkimmings,  J.  A.  ...  3,060  00 

Medland,  C  R 4,500  00 

(June  12) 

Moffit,  L.  W 4,500  00 

Morgan,  R 5,040  00 

Morin,  V 3,120  00 

Munro,  M.  A 4,380  00 

Murray,  J.  A 5,340  00 

O'Connor,  0 3,060  00 

O'Keefe,  G.  P 4,200  00 

Orr,  H.  V 3,600  00 

Packman,  R.  A 3,480  00 

Parent,  J.  L.  A 4,020  00 

Patterson,  C  R 3,660  00 

Patterson,  R.  M 3,300  00 

Perry,  W.  E 4,020  00 

Porteous,  L.  A 3,120  00 

Powers,  P.  R 4,440  00 

Powers,  T.  M 3,780  00 

Putman,  C  V.  (Nov.  16)  4,800  00 

Rainville,  G.  H 3,420  00 

Reid,  J.  G 4,080  00 

Robertson,  W.  J 3,120  00 

Rochon,  V.  G.  C 3,060  00 

Scammell,  E.  R 3,300  00 

Scobie,  K.R.J 4,500  00 

Scott,  R.  W.  (to  Dept. 
of  Trade  and  Com- 
merce, Dec.  1)  3,060  00 

Sevigny,  T.  G 3,180  00 

Sibley,  E.  W 3,780  00 

Siddall,  J.  J.  M 3,660  00 

Skelly,  T.  D.  (to  Dept. 
of  Mines  and  Re- 
sources, June  15)    ...  3,060  00 

Smallwood,  L.  A 4,800  00 

Smith,  G.  K 4,080  00 

Smith,  R.  A 3,420  00 

Speer,  W.  D 3,420  00 

Stewart,  M.  F 3,060  00 

Swan,  A.  M 3,420  00 

Thomas,  E.  K 3,360  00 

Thompson,  A.  D.  (Feb. 

25)    4,440  00 

Turnbull,  D.  R 4,500  00 

Vinokur,  J 3,600  00 

Walker,  R.  M 4,080  00 

Watters,  D.  M 5,460  00 

Weiss,  P.  F 3,480  00 

Young,  E.  B 3,240  00 


Travelling 
expenses 


539  19 


660  03 


679  99 

1,705  81 

1,338  14 
640  60 

1,001  83 


1,195  55 


804  79 


1,433  06 
924  70 


952  46 


821  57 


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1948-49 
PUBLIC  ACCOUNTS 


PART  II 
E 


-tnn«r>»A  n^qO  »rfl  ni  bt^vjRr*-* 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 


v,>-7m  yt-i't.!!  Details  of 

REVENUES  AND  EXPENDITURES 


Details  of 


yAHi^a  {on 


OPEN  ACCOUNTS  rit^^id 


E— 2 


PUBLIC  ACCOUNTS:  PART  II 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 


SUMMARY 

Current  Year's  Transactions  A£Fecting  the  Net  Debt  Accounts  of  Canada 

I8b]  Consolidated  Deficit  Account: 
Expenditures — 

Ordinary  8,675,453  56 

Demobilization  and  Reconversion   5,838,602  25 

Revenues — 

Ordinary- 416,655  37 

Special  Receipts 758  66 

Net  Charge  


14,514,055  81 


417,414  03 
$  14,096,641  78 


Transactions  as  reflected  in  the  Open  Accounts  of  Canada 


March  31, 
1948 


1948-49 

Transactions 

(Net) 


March  31, 
1949 


LIABILITIES 


[10]  Deposit  and  Trust  Accounts — 

(c)   Miscellaneous   815  25 

[13]  Sundry  Suspense  Accounts   22,255  92 


815  25 

9,757  45 


12,498  47 


$     23,071  17        $     10^72  70       %     12,498  47 


Note. — Marginal   numbers   and  letters  are  from  the  Balance  Sheet  of  Canada — see  page   2,  Part   I.     Details  of 
Open  Accounts  will  be  found  on  page  E — 15  of  this  section. 


REVENUES 

Comparative  Summary 


1948-49  1947-48 


Ordinary  Revenue- 


A     Privileges,  Licenses  and  Pennits ....;...., 365,331  80 

B     Proceeds  from  Sales    1,060  52 

C     Services  and  Service  Fees  .-.;.. 3,674  79 

D     Refunds  of  Expenditure  m 31,788  56 

E     Miscellaneous   ,  'S>  .^-V 14,799  70 


342,750  73 

1,098  53 

2,072  03 

41,773  23 

193,501  46 

416,655  37  581,195  97 

758  66  781  47 

Grand  Total  $  417,414  03       $  581,977  44 


Total   Ordinary 


Special  Receipts—  "^/.TO'JOTJDA    /^.'f^fC 

F     Refunds  of  Previous  Years'  War  and  Demobilization  Expenditures 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 
Details 


E— 3 


Ordinary  Revenue — 

A     Privileges,  Licences  and  Permits: 

Passport  and  visa  fees  

Rentals    


muon 


B     Proceeds  from  Sales   

C     Services  and  Service  Fees :  Consular  and  service  fees  

D     Refunds  of  Previous  Years'  Expenditures   

E     Miscellaneous:  Superannuation  contributions — Diplomatic  Service,  $11,450.56; 
sundry,  $3,34914   _. . . ;. K>JiiiriJ. :. 


Total   Ordinary 


• "  ^»|i»•  ';•••• 

Special  Receipts —                                                                                                   j^  s«^>';\ 
F     Refunds  of  Previous  Years'  War  and  Demobilization  Expenditures yA 


Grand   Total    /■^.JiV 


364,988  89 
342  91 


365,331  80 

1,060  52 

3,674  79 

31,788  56 

14,799  70 

416,655  37 

758  66 
$   417,414  03 


Certified  correct.  ^5  f  J  W  *'* 

A.  D.  P.  HEENEY, 
Under  Secretary  of  State  jor  External  Affairs. 


■  IS8,T<>t,c'.         on  gf't^..ll>,6         0<)  (Y 


See 
Page 

E-4 

E-4 

E-5 

E-5 

E-10 

E-10 
E-10 
E-10 

E-10 

E-10 


E-11 
E-11 


E-12 
E-13 
E-13 
E-13 

E-13 

E-13 
E-13 
E-13 
E-13 
E-13 


APPROPRIATIONS  AND  EXPENDITURES 

No.  of                                                                                          1948-49                  1948-49                  1947-48 
Vote         ^o^a^Ji.                   Services                                    Appropriations        Expenditures         Expenditures 
ST^eiP',:.  " 

Stat.  Secretary  of  State  for  External  Affairs — Salary 

and  Motor  Car  Allowance 12.000  00  12,000  00  12,000  00 

52 1  Departmental  Administration 1 ,  976 ,  610  00         1 ,  856 ,  346  21         1 ,  606 ,  941  00 

695/  fAo-i^'Ai 

53 1  Passport  Office  Administration 143 ,  500  00  142 ,  920  39  138 ,  800  70 

696/ 

541*Representation  Abroad 5,316,697  00        4,270,132  53        3,522,612  19 

697/  .i'.-i>i>  :Aii»*"4'-  '      ■«-.  ri  vi>'ii  t'-<-'i'-i'-i"->;\- 

55  To  provide  for  hospitality  in  connection  with 

visitors  from  abroad 25,000  00  12,944  07  6,162  38 

56  Amount  required  to  meet  loss  on  exchange 45,000  00  19,570  48  13,301  23 

57  Grant  to  United  Nations  Society  in  Canada 5,000  00  5,00000  3,00000 

58  *Expenses  of  the  Canadian  Delegation  to  the 

International  Civil  Aviation  Organization. .  .  25,000  00  18,806  29  15,244  03 

59  Canadian  Section   of  Canada-U.S.  Permanent 

Joint  Board  on  Defence 2,500  00  651  56  734  35 

698  *To  authorize  the  acceptance,  from  GovemmentBui  .,A  Mil;  ;•: 
of  European  countries,  of  cWims  of  the  Gov-     ,,r    ,  »•  •.,;> 
ernment  of  Canada 1  00 

60  \  To  provide  for   relief   of   distressed    Canadian 

699/      citizens  abroad. 15,00000  6,53415  8,82680 

61  Canadian  Representation  at  International  Con- 

ferences          300,000  00  218, 117  67  367,949  55 

THE   CANADIAN   GOVERNMENT'S  ASSESSMENT 

FOR  MEMBERSHIP  IN  THE   FOLLOWING         ::- 

INTERNATIONAL  OR  COMMONWEALTH      ; 

ORGANIZATIONS 

62  United  Nations 1,095,500  00  1,090,030  98  903,198  55 

63  Imperial  Economic  Committee 21,500  00  21,278  40  14,220  80 

64  Imperial  Shipping  Committee 2,000  00  644  80  1 ,292  80 

65  United    Nations    Educational,    Scientific    and 

Cultural  Organization 326,000  00  320,772  00  57,526  20 

66  Food    and    Agriculture    Organization    of    the 

United  Nations 191,000  00  190,000  00  95,475  00 

576  Inter-Allied  Reparation  Agency 27 ,  500  00  27 ,  334  92  37 ,  496  27 

577  International  Civil  Aviation  Organization....         196,200  00  196,103  00  134,02100 

700  Commonwealth    Communications    Council 10,100  00  2,015  00  4.040  00 

701  International  Wheat  Council 20,000  00  je  .'.A 

702  World  Health  Organization 200,000  00  199,897  29  ,  „» -ft-'x? 


E— 4 


PUBLIC  ACCOUNTS:  PART  II 


'\(\ 


See 
Page 


No.  of 
Vote 


Services 


1948-49 
Appropriations 


1948-49 
Expenditures 


1947-48 
Expenditures 


INTEBNATIONAL  JOINT  COMMISSION 

E-13      Stat.  Salaries  and  Expenses  of  the  Commission 

E-14      703     To  provide  for  preliminary  studies  and  surveys  of 
the  Midwestern  Watershed 

"    '""■"■  PENSIONS   AND   OTHER   BENEFITS 

E-14      Stat.  Annuity  to  the  Honourable  Philippe  Roy. •.•.-.■.•. 

E-14      578  *Annuity  to  Mrs.  Helen  Young  Roy v.! si . 

( ,£-14  Stat.  The  Diplomatic  Service  (Special)  Superannua- 
tion Act 

•  E-14      Stat.  Gratuities  to  families  of  deceased  employees . . . 

Expenditures:  from  Appropriations  not  required 
i.  for  1948-49 


51,108  29 
30,000  00 


3,454  24 
515  20 

774  19 
1,250  00 


51,108  29 
7,251  90 


3,454  24 
615  20 

774  19 
1,250  00 


42,611  57 


6,000  00 


250  00 


204,226  53 


Total  Ordinary 10,043,209  92        8,675,453  56        7,194,930  95 


E-14 
E-14 
E-16 

E-15 


0(1  or, 


DEMOBILIZATION  AND  RECONVERSION 
67    General     Post-UN  RRA     Relief — Amount    re- 
quired to  meet  outstanding  commitments  for 
Relief  shipments  (Revote) 500,000  00 

704  To  provide  for  the  Canadian  Government's  con- 

tribution    to     the     International     Refugee 

Organization 5,415,000  00 

705  To  provide  for  payment  of  employees'  claims  for 

loss  of,  or  damage  to,  personal  effects  which 
they  were  compelled  to  leave  behind  when 
they  had  to  leave  their  posts,  due  to  war 51 ,900  00 

Transfer  from  Vote  94,  Miscellaneous  and  Un- 
foreseen Expenses  (Department  of  Finance) 
ReHef  for  Palestine  Refugees 73,899  72 

Expenditures:  from  Appropriations  not  required 
for  1948-49 


325,241  89 
5,411,553  00 

S7,907  64 
73,899  72 


16,927,106  15 
5,467,921  09 

1,984  72 
2,811  30 


Total  Demobilization  and  Reconversion     6,040,799  72        5,838,602  25      22,399,823  26 


Grand  Total $16,084,009  64    $14,514,055  81     $29,694,754  21 


*  Complete  title  is  shown  in  the  following  details. 


iT<>fi',>'Vf"T<»'>   ii; 


fOSJ"! 


-^1   OTo  er 


m  (X)o.<-.! 


Salaty  of  the  Secretary  of  State  for  External  A£Fairs,  Salaries  Act,  c.  24,  1944 %       10,000  00 

Motor  Car  Allowance  to  the  Secretary  of  State  for  External  AjGfairs,   Approjpriation  Act, 

No.  5,  c.  61,  1931 *n'*itmwv^\-  •J*ik*ihf.nfii  •  hj.  n».»iv $        2,000  00 

;;  ^:0.-  !.'  '  rut  ■  .'T  '  . '.  == 

The  above  amounts  were  paid  to :  the  Rt.  Hon.  L.  S.  St.  Laurent  for  the  period  April  1  to  November  15, 

1948,  $5,333;  the  Hon.  L.  B.  Pearson  for  the  period  November  16,  1948  to  March  31,  1949,  $6,667. 

*'■-'    i  ^;i;,;;Ui;J  iu  J::  jJu^.i-j 

litib    lo    Wil'jt    lot   ibivoiti   oT  /09 

'  '  '    '  .     iuuiKfit    Mn'MKtia        It 


Allotments       Expenditures 


Votes  52  and  695     Departmental  Administration  .... 

Estimates 

Salaries    .'.i.-vv.!.!. . .  1,236,974  GO 

Allowances  JJV.'.V'.'. . .  6,690  00 

A     Printing,  Stationery  and  Office  Equipment  99,750  00 

Freight,  Express  and  Cartage  12,000  00 

Telephones  and  Telegrams  ...;.;  ;jU w .  i 99,000  00 


"       Postage   MVP./^ 90,000  00 

B     Travel  and  Removal  Expenses  ...,,...<..,. J'.'i'.-..i  ■./'•..;.. .     200,000  00 

Publicity  and  Information ..!..'.':';...., y,.;..^...^;..^..,.:.  ,137,300  00 

C     Sundries   . . . ^^^ ^^^w^  •( '^r-im-IW ' ' ' '•::: '''' •'•'•''  ''•••'  ^^'^^  ^ 

vo  iu  -.L  'hi  (m-M^  • 

iXi  ii.'0,4-i;i  i';,Of,tMd  (>»(!{«.('¥)  $1,976,610  00 


1,169,474  00 

6,690  00 

124,750  00 

12,000  00 

99,000  00 

97,500  00 

200,000  00 

127,300  00 

139,896  00 


1,124,086  58 

1,595  99 

112,808  35 

7,637  90 

98,287  03 

95.725  73 

192,561  04 

86.612  30 

137,031  29 


$1,976,610  00        $1,856346  21 


As  at  March  31,  1949,  there  were' 517  salaried  employees  being  paid  from  this  vote,  of  whom  106  were 
permanent  and  411  temporary. 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 


E— S 


A     Payments  were  made  to  the  Department  of  Public  Printing  and  Stationery. 

B     Expenditures  comprise:  travelling  expenses,  $53,167.07,  and  removal  expenses,  $139,393.97.  Removal  expenses 
of  employees  whose  salaries  are  charged  to  Vote  54  are  paid  from  this  allotment. 

C     Expenditures  comprise:  subscriptions  and  publications,  $18,834.82;  press  news,  $7,365.10;  teletype  service, 
$26,094.21;  courier  service,  $17,022.51;  acquisition  of  teletype  equipment,  $28,530.78;  miscellaneous,  $39,183.87. 


iju  (Hictl;!     

no  CKViTn 

Votes  S3<  and  696     Passport  Office  Administration 

Estimates 

Salaries   103,806  00 

Allowances  318  00 

Printing,  Stationery  and  Office  Equipment 36,500  00 

Postage   500  00 

Sundries    2,376  00 


AJlotmenta  Expenditures 

105,906  00  105,551  31 

18  00 

36,500  00  36,499  04 


1,076  00 


870  04 


$   143,500  00        $   143,500  00        $   142,920  39 


As  at  March  31,  1949,  there  were  62  salaried  employees  being  paid  from  this  vote,  of  whom   12  were 
permanent  and  50  temporary. 


'.a 


Votes  S4  and  697  Representation  Abroad — including  salaries  of  High  Commissioners,  Ambassadors, 
Ministers  Plenipotentiary,  Consuls,  Secretaries  and  Staff,  notwithstanding  anything  to  the  contrary  in 
the  Civil  Service  Act  or  any  of  its  amendments 

Estimates  Allotments       Expenditures 


Commonwealth 


High  Commissioners'  Offices — 

Australia — Operational  expenses    61,300  00 

Capital  items wi^.^i'j,.' 2,600  00 

63,900  00 

India — Operational  expenses  103,655  00 

Capital  items 26,500  00 

IMHJ  I  .  .  130,155  00 

Ireland — Operational  expenses  i  v 48,800  00 

Capital  items 2,500  00 

51,300  00 

Newfoundland — Operational  expenses   41,800  00 

Capital  items 5,000  00 

46,800  00 

New  Zealand — Operational  expenses  47^50  00 

Capital  items 9,000  00 

56,850  00 

South  Africa — Operational  expenses 49,300  00 

Capital  items   6,000  00 

55^300  00 

United  Kingdom — Operational  expenses  314,700  00 

Capital  items   185,000  00 

....                                                499,700  00 
v(.l  iv  f.i\}..vv\\  

.At  !JU  ■  r>o  ooc,i:      

>.IJi  00'  (XlilH        

'  '"'''  Foreign  Cou^Mi^s 

(a)  Embassies — 

H     Argentina — Operational  expenses   94,800  00 

Capital  items 17,400  00 

'^^~\  112,200  00 

I   Belgium — Operational  expenses  f^t^-  ^,i 130,150  00 

Capital  items ....'. 17,500  00 


B 


D 


E 


G 


61,300  00 

3,600  00 

64,900  00 

108,655  00 

37,500  00 

146,155  00 

48,800  00 

9,000  00 

57,800  00 

59,300  00 

8,000  00 

67,300  00 

57,850  00 

11,000  00 

68,850  00 

49,300  00 

95,000  00 

144,300  00 

344,700  00 

185,000  00 

529,700  00 


904,005  00    1,079,005  00 


3f»?.fliqX9  "jUUi. 


')  *e£.i4<iT 


iy£,UO,l 


00  I58,£e8 


147,650  00 


92,300  00 

11,400  00 

103,700  00 

137,650  00 

18,500  00 

156,160  00 


56,322  28 
2,554  68 

58,876  96 

99,474  34 

34,411  38 

133,885  72 

45,733  89 

8,375  38 

54,109  27 

56,131  23 

4,936  26 

61,067  49 

55,579  29 

9,260  74 

64,840  03 

40,123  94 

80,265  13 

120,389  07 

340,794  04 

135,840  26 

476,634  30 

969,802  84 


88,023  93 

9,145  81 

97,169  74 

123,023  91 

4,008  12 

127,032  03 


E— 6 


PUBLIC  ACCOUNTS:  PART  II 


Foreign   Countries — Continued  Estimates 
(o)  Embassies — Concluded 

J      Brazil — Operational   expenses    98,700  00 

Capital  items   9,000  00 

-  .<.'.     .'       ru           :.-  107,700  00 

K     Chile— Operational  expenses  . ..  .'JYV.'.Vl'^'H ::V{-l'!^J.y^.^yH'. .       77,800  00 

Capital  items   8,800  00 

86,600  00 

L     China — Operational   expenses    167,300  00 

Capital  items   117,000  00 

£84,300  00 

M    France — Operational  expenses    264,500  00 

Capital  items   19,000  00 

'•■  288,500  00 

N     Greece — Operational  expenses   , ■     98,800  00 

Capital  items    5,000  00 

103,800  00 

0     Mexico — Operational  expenses 106,800  00 

Capital  items 2,500  00 

m  imvi  r  »  i09,soo  oo 

P     Netherlands,  The — Operational  expenses   83,700  00 

Capital  items   3,600  00 

87,300  00 

Q     Peru — Oi>erational  expenses 57,450  00 

Capital  items  4,100  00 

61,550  00 

R     Turkey — Operational  expenses  95,564  00 

Capital  items   4,500  00 

"'iiftiU;.'.    <;>riihul->ni — I         100,06A  00 

S     U.S.S.R.— Operational   expenses    .i.^a.  .TU.V*..i>4a':  A-.'jri.i.      121,600  00 

Capital  items 16,500  00 

138,100  00 

T     United  States— Operational  expenses  302,351  00 

Capital  items  24,500  00 

.   :    ,  326,851  00 


Allotments       Expenditures 


?><:  i;i:j;i''' 
;-'<j  H.?..' 


(b)  Legations — 


U 


w 


X 


74,300  00 

4,000  00 

78,300  00 

64,824  00 

7,300  00 

72,m  00 

71,910  00 

12,000  00 

83,910  00 

111,252  00 

18,600  00 

129,852  00 

76,250  00 

6,000  00 

82^50  00 

. 111,305  00 

5,000  00 

116,305  00 

ZA  Sweden — Operational  expenses  . .  .\\:-l 71,500  00 

Capital  items 11,500  00 

83,000  00 

ZB  Switzerland — Operational  expenses   92,120  00 

.   .     Capital  items 19,000  00 

;*•  ■;^,''                                'r'J  !C^ -"r      111,12000 

i/C  'Yugoslavia — Operational  expenses  . . .'.■............. 81 .800  00 

;  ,  ..,       Capital  items  15,000  00 

,,.,  ;      „, 96,800  00 


Cuba — Operational  expenses  ■ 
•''.'     Capital  items   


Czechoslovakia — Operational  expenses 
Capital  items  

Denmark — Operational  expenses  . . . . . 
Capital  items   

Italy — Operational  expenses  (ia  iKlCQ . . 
Capital  items   ;...... 

Norway — Operational  expenses   

y.'c     Capital  items   

Poland — Operational  expenses i 

Capital  items 


113,700  00 

22,500  00 
136,200  00 

77,800  00 
3,800  00 

81,600  00 
158,800  00 

50,500  00 
209,300  00 
264,500  00 

19,000  00 
283,500  00 

92,800  00 
9,500  00 
102,300  00 
106,800  00 
4,500  00 
111,300  00 
107,000  00 
199,600  00 
306,600  00 

57,450  00 
4,100  00 

61,550  00 
103,064  00 

13,000  00 
116,064  00 
136,600  00 

16,500  00 
153,100  00 
340,851  00 

24,500  00 
365,351  00 


99,451  69 

21,555  78 

121,007  47 

60,506  59 

991  39 

61,497  98 

118,394  51 

30,707  84 

149,102  36 

251,334  35 

7,585  95 

258,920  SO 

70,483  55 

5,327  36 

75,810  01 

92,211  88 

3,895  57 

96,107  45 

92,145  29 

197,542  33 

289,687  62 

46,394  77 

1,125  16 

47,519  93 

89,069  39 

11,245  84 

100,315  23 

111,723  34 

9,697  64 

121,420  98 

328,566  00 

18,571  62 

347,137  62 


1,948,915  00    2,186,715  00    1,892,729  61 


74,300  00 
91,500  00 

166,800  00 

59,824  00 

8,300  00 

68,124  00 

71,910  00 

157.000  00 

228,910  00 
97J252  00 
16,100  00 

113,352  00 
76,250  00 
7,000  00 
83,250  00 
63,305  00 
5,000  00 
68,305  00 
56,700  00 
21,000  00 
77,700  00 
92,120  00 
22,500  00 

114,620  00 

81,800  00 

9,500  00 

91,300  00 


853,661  00    1,011,361  00 


qO — fli. 

■  66,341  66 
90,413  32 

t66,764  98 
56,400  79 

7,596  32 
63,997  11 
66,733  85 
27,249  77 
93,983  62 
82,069  29 
12,429  79 
94,499  08 
61,312  11 

1,927  29 
63,239  40 
43,364  26 

4,060  40 
47,424  66 
41,424  51 
21,000  00 
62,424  51 
80,111  05 
13,343  98 
93,455  OS 
76,796  06 

5,819  60 
82,615  66 

758,394  05 


DEPARTMENT  OF  EXTERNAL  AFFAIRS  E— 7 

<irr/'r/  i>        Foreign  Countries — Concluded  Estimates  Allotments        Expenditures 

(c)  Consulates — 

ZD  Caracas,  Venezuela— Operational  expenses 16,000  00  16,000  00  308  80 

16,000  00  16,000  00  308  80 

ZE  Chicago,  U.S.A.— Operational  expenses  77,700  00  86,200  00  74,811  01 

Capital  items   2,600  00  2,600  00  1,137  05 

80,300  00  88,800  00  75,948  06 

ZF  Lisbon,  Portugal— Operational  expenses  15,000  00  15,000  00  5,356  45 

Capital  items 500  00  500  00 

15,500  00  15J)00  00  5,356  45 

ZG  New  York,  U.S.A.— Operational  expenses  145,612  00  183,612  00  145,991  79 

Capital  items 2,500  00  415  16 

145,612  00  186,112  00  146,406  95 

ZH  Portland,  Me.,  U.S .A .—Operational  expenses  804  00  1,304  00  801  50 

258,216  00  307,716  00  228,821  76 

(d)  Canadian  Military  Mission — 

ZI     Germany— Operational    expenses 72,000  00  72,000  00  57,531  43 

Capital  items   13,000  00  2,000  00  1,937  09 

85,000  00  74,000  00  59,468  52 

(e)  Canadian  Liaison  Mission — 

ZJ   Japan— Operational  expenses  50,000  00  65,000  00  52,728  22 

Capital  items 6,000  00  19,500  00  17,747  61 

56,000  00  84,500  00  70,475  83 

ZKJ(/)  Office  of  the  Cana<iian  D^regation  to  the  United  Nations, 

New  York,  U.S.A.— Operational  expenses   167,500  00  137,500  00  129,116  31 

Capital  items  23,000  00  3,500  00  2,515  70 

190,500  00  141,000  00  131,632  01 

Miscellaneous                                                \ '^ 

ZL  New  Offices 250,000  00  211,500  00  147,545  63 

To  build   or  purchase  premises  for  offices   or  residences  for 
missions  abroad  and  to  furnish  and  equip  premises  and  other 

capital  expenditures 530,400  00  99,900  00  11,262  28 

Further  amounts  required,  other  than  those  detailed  above, 
to  allow  for  adjustments  in  Allowance  Scales  to  meet  rising 

costs  abroad 240,000  00  121,000  00 

1,020,400  00  432,400  00  158,807  91 

Grand  Total  ...  * $5,316,697  00       $5,316,697  00       $4,270,132  53 

As  at  March  31,  1949,  there  were  373  salaried  employees  being  paid  from  this  vote,  of  whom  166  were 
permanent  and  207  temporary. 

A  more  detailed  statement  of  expenditures  by  offices  and  objects  of  expenditure  follows:  ,    .. 

r.      I 


t  .  tjSi'.'iin, 

-leJoT 


E-« 


/V      PUBLIC  ACCOUNTS:  PART  n      Ad 


REPRESENTATION 


Salaries 


Cost  of 

Living 

Bonus  for 

Employees 

Abroad 


Allowances 


Printing, 

Stationery 

and 

Office 

Equipment 


Freight, 
Express 

and 
Cartage 


Telephones 

and 
Telegrams 


Commonwealth 
High  Commissioners'  Offices- 

A        Australia 

,B         India 

1 C         Ireland 

,D        Newfoundland 

E        New  Zealand 

F         South  Africa 

G        United  Kingdom 


$  cts 

30,354  25 
39,125  07 
24,283  62 
18,095  86 
24,306  96 
16,348  48 
189,737  44 


$    cts. 


1,517  22 


145  61 


Foreign  Countries 

(o)  Embassies — 

H  Argentina 

I  Belgium 

J  Brazil 

K        Chile 

L  China 

M  France 

N  Greece 

O  Mexico 

P  The  Netherlands 

Q         Peru 

R        Turkey 

S         U.S.S.R 

T        United  States 


32 
49 
40 
23 
52 

113 
33 
35 
37 
18 
31 
40 

169 


,936 
,832 
,720 

,854 
,225 
,700 
,502 
,219 
,713 
,054 
,000 
,196 
,289 


525  86 


486  44 


(b)  Legations- 


U 

"I 

X 

Y 

Z 

ZA 

ZB 

ZC 


Cuba. 
Czechoslovakia . 

Denmark 

Italy 

Norway 

Poland 

Sweden 

Switzerland  .  . .  . 
Yugoslavia 


26,625  41 
22,504  48 
27,806  23 
30,765  79 
26,929  58 
19,115  75 
12,816  43 
29,941  41 
25,264  96 


$  cts. 

10,695  38 

33,100  94 

12,018  48 

14,788  42 

13,315  55 

12,939  63 

100,709  26 


30,761  92 
43,252  77 
31,469  36 
21,651  10 
6,556  81 
68,757  53 
21,246  74 
32,686  51 
29,228  60 
16,628  29 
23,724  86 
13,514  20 
126,578  20 


22,552  72 
18,607  41 
20,609  74 
20,128  53 
20,382  08 
265  75 
11,487  09 
30,871  82 
13,428  96 


(c)  Consulates — 

ZD      Caracas,  Venezuela. . . 

Chicago,  U.S. A 

Lisbon,  Portugal 

New  York,  U.S.A. .  .  . 

Portland,  Me.,  U.S.A. 


ZE 
ZF 
ZG 
ZH 


(d)  Canadian  Military  Mission — 
ZI       Germany 


ZJ 


Canadian  Liaison  Mission- 
Japan  .  . 


•irm: 


ZK  (/)  Office  of  the  Canadian  Delega- 
tion to  the  United  Nations,  New 
York,  U.S.A 


Miscellaneous 
ZL  New  Offices- 
Canadian  Representation  to  the 
United   Nations,    Geneva, 
Switzerland 

Germany,  Frankfurt 

U.S.A.  Boston 

U.S.A.  Detroit 

U.S.A.  Los  Angeles 

U.S.A.  San  Francisco 

General 

Total— New  Offices 


32,934  74 

2,660  00 

67,195  23 

801  00 


39,498  06 
21,957  71 

52,154  39 


3,637  33 

105  00 

8,636  67 

15,245  00 


ot  "cjIa')^ 


23,831  55 

1,855  91 

48,028  30 


5,593  32 
6,527  00 

50,382  51 
1,811  59 


7,799  56 
8,876  80 


22,931  98 
'60,655  98 
1,510,024  71 


15,846  60 


$  cts 

363  21 
1,151 

600  38 

430  41 
1,673  37 

538  98 
3,843  14 


883  30 

766  69 

1,525  55 

440  73 

1,270  07 

2,767  52 

604  28 

461  23 

455  92 

339  84 

1,455  13 

1,147  94 

2,810  28 


815  01 

547  92 

1,045  54 

1,310  88 

1,047  68 

378  34 

334  38 

1,091  07 

672  23 


194  71 

878  30 

252  43 

2,754  06 


1,327  02 
122  01 

833  70 


168  39 
830  15 
543  73 
996  14 
34  99 
1,019  67 


$  cts. 

388  14 
216  39 
77  19 
341  09 
266  11 
431  04 
500  58 


331  93 

228  90 

571  07 

67  55 

1,326  66 

1,120  81 

120  61 

233  71 

120  29 

82  76 

1,130  56 

1,255  04 

670  07 


73  18 
213  30 
213  87 
872  87 
228  01 
554  84 
575  74 
316  29 
515  56 


17  75 
107  12 


258  75 

311  89 
568  77 

342  11 


118  15 

81  03 

96  51 

18  16 

126  40 

261  94 


2,675  13 


S4,SS4  66 
992,511  79 


3,693  07 
40,728  31 


702  19 
15,352  74 


129,919  44 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 


E— 9 


ABROAD 


Postage 


S 


cts. 


1,564  37 
664  93 
278  76 
422  80 
889  06 
1,429  26 
4,927  19 


351  95 
624  08 

1,081  52 
209  74 
549  76 

1,369  29 
40  23 
218  16 
339  59 
107  93 
236  58 
66  61 
298  55 


125  25 
265  40 
768  93 
605  70 
550  02 
132  54 
563  31 

600  50 
46  52 


420  85 

1  06 

1,366  58 


4  28 

124  81 

95  53 


169  08 
56  11 
53  51 

114  39 


283  41 

'676  50 


Travelling 
Expenses 


$    cts 

3,335  96 
4,742  73 
896  13 
544  60 
2,095  05 
1,577  60 
3,611  92 


801  39 

777  64 

796  00 

1,764  09 

4,436  00 

2,747  48 

345  90 

742  09 

1,650  07 

670  87 

967  27 

1,426  74 

2,351  22 


1,033  84 
771  70 
429  15 
326  50 

1,853  75 
358  61 
810  57 

282  02 
1,834  07 


478  63 
'754 '75 


514  96 

1,635  72 

742  51 


30  32 
229  91 
248  46 
557  00 


1,925  72 
k',991'41 


Rents 


$ 


cts. 


3,824  02 
203  97 
1,703  95 
2,072  66 
1,453  58 
3,308  57 
3,794  24 


13,888  61 

11,176  24 

12,447  50 

10,414  87 

13,572  59 

7,592  67 

9,002  65 

16,287  29 

6,530  61 

8,936  52 

19,285  73 

14,686  31 


Food 

and 

Lodging 


cts. 


8,711  70 
4,493  99 
10,413  70 
11,492  38 
5,968  20 
6,706  33 
7,349  16 

9,309  34 
5,624  88 


13,468  82 

470  09 

14,108  42 


.I'ifl 


15,782  41^ 


"7'43'96 

120  00 

2,257  08 

4,078  19 


6,045  52 
"lS,ku75 


1,969  67 
90  06 

277  33 

267  71 

359  36 

3,427  12 


416  64 

1,969  67 

899  96 

55  45 

17,654  01 

4,156  20 

98  40 

260  93 

1,310  99 

113  25 

821  58 


Miscellaneous 


1,267  10 


436  20 

628  17 


2,761  02 

1,234  76 

11,932  59 

375  81 

454  88 
23,206  65 


222  53 

69  05 

3,186  12 


7,827  19 

MitAJH.  jniol 
12,204  35 


pHr  To  Ijt/oi^{]u  '»rfi 

2.160  72 
2,783  33 


715  49 
335  16 


4,022  24 

io,bi6  94 


$    cts. 

4,316  70 
12,041  24 
3,492  74 
15,558  60 
8,417  85 
2,339  00 
9,737  77 


4,796  58 

10,048  52 

7,389  27 

1,385  78 

16,155  31 

29,233  07 

4,087  20 

4,997  61 

10,291  75 

838  47 

6,317  76 

36,906  06 

15,047  03 


4,638  04 
5,841  40 
3,543  41 
6,427  35 
2,204  21 
3,564  20 
4,561  78 

3,582  91 
5,084  26 


70  48 
1,202  52 

47  91 

3,010  83 

50 


1,769  97 
8,983  29 


Purchase  of 
Land  and 
Buildings 


5,762  39 


'133  54 

1,482  24 

2,795  20 

629  35 

96  60 

2,722  28 


7,859  m 


cts. 


70,613  07 
126,821  15 


Purchase  of 
Furnishings 

and 
Equipment 


681  90 


6,455  66 


194,128  80 


3,332  46 


84,750  00 


2,018  90 


11,262  28 
11,262  28 


$    cts. 

2,554  68 
34,411  38 
8.375  38 
4,936  26 
9,260  74 
9,6.52  06 
9,019  11 


9,145  81 

3.326  22 
21,555  78 

991  39 

24,252  18 

7,585  95 

5.327  36 
3,895  57 
3,413  53 
1,125  16 

11,245  84 

9,697  64 

15,239  16 


5,663  32 

7,596  32 

27,249  77 

12,429  79 

1,927  29 

4,060  40 

21,000  00 

13,343  98 
5,819  60 


1,137  05 


415  16 


1,937  09 

15,728  71 

2,515  70 


3,661  37 

6,834  11 

1,622  87 

8,933  97 

"21,052  "32 


Total 


I 


cts. 


58,876  96 

133,885  72 

54,109  27 

61,067  49 

64,840  03 

120,389  07 

476,634  30 


97,169  74 
127,032  03 
121,007  47 

61,497  98 
149,102  35 
258,920  30 

75,810  91 

96,107  45 
289,687  62 

47,519  93 
100,315  23 
121,420  98 
347,137  62 


156,754  98 

63,997  11 

93,983  62 

94,499  08 

63,239  40 

47,424  66 

62,424  51 

93,455  03 
82,615  66 


308  80 

75,948  06 

5,356  45 

146,406  95 

801  50 


59,468  52 
70,475  83 


131,632  01 


12,958  74 

5,767  67 

30,413  35 

33,072  70 

257  99 

65,075  18 

11.262  28 

158,807  91 


22,018  14 


51,098  94 


287,326  75 


109,971  69 


271,552  97 


500,064  22 


336,887  70  4,270,132  53 


E— 10  •'        PUBLIC  ACCOUNTS:  PART  II        iO. 

Vote  55      To  provide  for  hospitality  in  connection  with  visitors  from  abroad 25,000  00 

Expenditures $       12,944  07 


Vote  56      Amount  required  to  meet  loss  on  exchange 45,000  00 

Expenditures $       19,570  48 

■,   *  

Expenditures  were  incurred  at  the  Canadian  Embassy  in  Russia  under  authority  of  P.C.  17/400,  January  28, 
1949,  which  reads  as  follows:  "The  Board  recommend  that  all  members  of  the  Canadian  Embassy,  Moscow, 
including  Military  personnel,  be  guaranteed  exchange  at  the  rate  of  25  roubles  to  the  United  States  dollar, 
limited  to  an  amount  in  roubles  per  quarter  sufficient  to  provide  for  normal  living  expenses  and  hospitality, 
as  determined  in  each  individual  case  by  the  Head  of  the  Mission  in  accordance  with  current  conditions, 
effective  April  1,  1948". 


Vote  57     Grant  to  United  Nations  Society  in  Canada 5,000  00 

Expenditures f         5,000  00 


Vote  58  Expenses  of  the  Canadian  Delegation  to  the  International  Civil  Aviation  Organization, 
including  salaries  of  the  Canadian  Delegate  and  Sta£F,  notwithstanding  anything  to  the  contrary  in  the 
Civil  Service  Act  or  any  of  its  amendments 

Estimates  Allotments  Expenditures 

Salaries    9,608  00  9,600  00 

Allowances    5,500  00  5,499  96 

Printing,  Stationery  and  Office  Equipment  1,250  00  380  15 

Freight  and  Express   100  00 

Telephones   and   Telegrams    1,250  00  586  70 

Postage    100  00  76  75 

Travel    2,500  00  491  93 

Rent    3,000  00  2,107  88 

Sundries     1,692  00  62  92 

$     25,000  00  S     25,000  00  $     18,806  29 


The  amount  of  the  above  vote  was  not  subdivided  in  the  Estimates;  the  allotments  were  as  authorized 
by  Treasury  Board. 

Expenditures  represent  payments  in  connection  with  the  maintenance  of  the  office  of  the  permanent 
Canadian  Delegate  at  Montreal. 

As  at  March  31,  1949,  there  were  2  temporary  salaried  employees  being  paid  from  this  vote. 


Vote  59  Canadian  Section  of  Canada-U.S.  Permanent  Joint  Board  on  Defence 2,500  00 

Expenditures $  651  56 


Expenditures  represent  payment  of  travelling  and  sundry  expenses  of  the  Canadian  members  of  the  Board. 


Vote  698      To  authorize  the  acceptance,  with  the  approval  of  the  Governor  in  Council  in 

each  case,  from  governments  of  European  countries,  in  partial  or  total  settlement  of 

claims  of  the  Government  of  Canada  against  those  governments  in  respect  of  supplies 

furnished  by  Canada  and  distributed  as  relief  by  the  Combined  Military  Authorities  to 

'     the  civilian  population  of  those  countries  during  the  period  of  military  operations,  of 

(a)    land  and  buildings  to  be  used   for  Canadian  Government  offices  or  residences  in 

those  countries,  and  furnishings  therefor,  or  of  local  currencies  deposited  in  special 

accounts  to  be  expended  only  in  payment  for  such  properties  and  furnishings  or 

alterations  or  repairs  thereto,  the  expenditure  of  currencies  so  deposited  for  those 

purposes  being  hereby  authorized,  and  i.^,,  ,-_      i ,;  ':C::,i-, 


DEPARTMENT  OF  EXTERNAL  AFFAIRS  E— 11 

(6)   of  local  currencies  deposited  in  special  accounts  and  which  may  be  expended  only 
for  limited  purposes  other  than  those  mentioned  in  paragraph  (.a"),  the  expenditure 

thereof  to  be  made  only  in  accordance  with  authority  from  Parliament $  1   00 

Juuo.n  A  Expenditures nil 


P.C.  1099,  March  10,  1949,  authorized  the  acceptance  of  the  sum  of  1,000,000  kroner  from  the  Government 
of  Denmark  as  an  interim  payment  in  partial  settlement  of  the  claim  of  the  Government  of  Canada  for 
military  relief  supplies  furnished.  The  current  equivalent  in  Canadian  dollars  was  set  up  on  the  Balance 
Sheet  of  the  Government  of  Canada  as  Blocked  Currency  under  Cash  and  Other  Current  Assets.  Of  this 
currency,  40,000  kroner  was  utilized  to  acquire  furnishings  for  the  Canadian  Legation  residence  in  Copenhagen 
and  the  equivalent  in  Canadian  dollars,  amounting  to  $8,335.20,  was  charged  to  Vote  54,  Representation 
Abroad. 

P.C.  1/93,  January  18,  1949,  authorized  the  purchase  of  a  property  for  use  as  a  residence  for  the  Canadian 
Ambassador  at  The  Hague,  the  Netherlands,  and  for  the  purchase  of  adjoining  land.  It  was  further  directed 
that  payment  for  the  purchases,  alterations  and  repairs  be  effected  out  of  the  Netherlands  currency  to  be 
received  by  the  Canadian  Government  from  its  financial  settlements  with  the  Netherlands  Government. 
The  Netherlands  currency  involved  in  this  transaction  in  the  current  fiscal  year  was  procured  from  the 
Department  of  National  Defence  and  the  equivalent  in  Canadian  dollars,  amounting  to  $194,128.80,  was 
charged  to  Vote  54,  Representation  Abroad. 


Voles  60  and  699     To  provide  for  relief  of  distressed  Canadian  citizens  abroad 15,000  00 

Elxpenditures $         6,534  15 

•li-tiiS^  A-h.ji''  i,i       ...f.i.  .    .    .  ===== 

Expenditures  represent  payments  made  by  the  Diplomatic  Missions  abroad  for  distressed  Canadians,  on 
written  agreement  of  repayment.  Refunds  of  such  payments  or  advances  which  are  made  in  the  same  fiscal  year 
are  credited  to  the  vote,  under  authority  of  T.  355389  B.,  June  30,  1948.  The  effective  date  of  this  direction 
was  April  1,  1948. 


Vote  61      Canadian  Representation  at   International   Conferences t^f  'KV  .•! 300,000  00 

Expenditures $    218,117  67 

•r-^.r/                                             .     ^-,,-.  - 

Details  of  exi)enditures  by  conferences  follow: 

Travelling  Other 

.*i't.»-}ii.iN-«^ui                                             City  expenses  expenditures  Total 
...  .7./  ,  ;i" 

Air  Facilitation Geneva 4,846  97  703  99  5,550  96 

Atomic  Energy  Commission New  York 1 ,  757  83  1 ,  757  83 

Canada— Newfoundland Ottawa 1 ,785  12  168  40  1 ,953  52 

Canadian  Group  to  Japan Tokyo 16  44  2.594  23  2,610  67 

Commonwealth Canberra 1 ,612  26  1 ,612  26 

Commonwealth  Prime  Ministers London 2,693  40  1 ,609  39  4,302  79 

Economic  and  Social  Council New  York 9,271  73  3,448  29  12,720  02 

International  Civil  Aviation  Organization .    Montreal 4.002  07  1 ,460  70  5^462  77 

International  Rof ugee  Organization Geneva 2 ,  184  24  1 ,  308  33  3 ,  492  57 

International  Telecommunications Atlantic  City 2,837  35  3,599  60  6,436  95 

International  Trade  and  Employment ....   Geneva 7 ,  325  61  2 ,  658  46  9 ,  984  07 

International  Trade  and  Employment Havana 525  75  896  56  1 ,422  31 

Multilateral  Air Geneva 1 ,399  65  1 ,399  65 

Red  Cross Geneva 1 ,  184  48  1 ,  184  48 

Technical  Committee,  Berlin  Currency  and 

Trade Geneva 2,841  33  1 ,060  71  3,902  04 

United  Nations  Assembly Paris  and  New  York  80,690  99  49,974  07  130,665  06 

United  Nations  Educational,  Scientific  and 

Cultural  Organization Beirut 8,495  63  793  54  9,289  17 

United  Nations  Freedom  of  Information 

and  thePress.............. ..........   Geneva 5,585  23  1,84650  7,43173 

Sundry w  ..•.-.  ^  •••••■••  ••• 4,84157  2,09725  6,93882 


$  143,897  65        $    74,220  02        $  218,117  67 


I 


E— 12 


PUBLIC  ACCOUNTS:  PART  II     \A(\ 


Following  is  a  list  of  delegates  and  personnel  who  received  travelling  expenses  of  $500  or  over.  It 
should  be  noted  that  the  amounts  shown  are  not  included  in  the  travelling  expenses  of  Honourable  Members 
of  the  Senate,  Members  of  the  House  of  Commons  and  Government  employees  listed  elsewhere. 


Amount 


Amount 


Amount 


Honourable  Members 
of  the  Senate — 
Robertson,  Hon. 


Af embers  of  the  House 

of  Commons — 

King,  Rt.  Hon. 

W.  L.  Mackenzie     2,138  59 

'  Chevrier,  Hon. 

Lionel 

2,050  44 

Desrochers,  F.   ... 

.      1,550  30 

Lapointe,  H 

2,398  75 

Maybank,  R 

2,414  60 

Pearson,  Hon.  L.  B 

.     2,010  05 

Government  Employ 

ees 

by  Departments, 

etc. — 

External  Affairs: 

Alie,  M 

1,202  37 

♦'Allard.  H 

643  61 

f.Barr,  J.  P 

1,687  43 

Belanger,   N 

946  22 

Berlis,  N.  F.  H.  . 

810  86 

rBIahey,  P 

790  29 

1  Booth,  C.  S 

2,554  52 

;  Brown,  J.  C.  G.  . 

1,651  72 

Brown,  K.   C.    ... 

2,289  88 

Burchell,  C.  J.  ... 

1,785  12 

Carlisle,    F 

1,854  71 

Carter,  H.  H.    ... 

1,845  07 

Coleman,  M.  H.  . 

1,265  13 

(^•Cote,  E.  A 

1,591  18 

Y  Crone,  J.  M 

815  27 

Desy.    Jean    

1,454  08 

'  Douglas,  M 

566  21 

East,    M 

896  16 

Feaver,  H.  F.   ... 

1,209  47 

Grande,  G.  K.  ... 

1,632  57 

Grundy,  E.  E.  ... 

734  93 

Halstead,  G.  H.   . 

718  06 

Hambleton,  G.   . . 

746  03 

Hebert,  C.  P.   ... 

834  23 

Hebert,    M.    H.    . 

1,121  72 

Henson,  M 

1,908  20 

Holmes,  J.  W.  ... 

1,823  41 

Hopkins,  E.  P.   .. 

680  62 

National  Research 

Jackson,  H.  L.    . . 

1,469  26 

Council: 

Kilgour,    A.    R.    . 

741  68 

Babbitt,  J.  D.  . . . 

812  59 

Lavigne,  C.  P.  ... 
Leger,    Jules    

1.506  09 
1.235  60 

National  Revenue: 

Macdonald,  M.  E. 

1,552  07 

Young,  P.  L 

.      1,108  70 

Macdonnell,  R.  M 

.     1,046  00 

Post  Office: 

Martin,  L.  P.   ... 

902  86 

Pearl,  H.  W 

987  32 

Matheson,  A.  J.  . 

1,583  10 

Mcintosh,  Louis  . 

909  34 

Prime   Minister's 

McNaughton, 

Office: 

A.  G.  L 

1,813  70 

Handy,  J.  E.  .'.'iK. 

'."'^1,659  36 

Menard,  A.  M.  L. 

1,865  51 

Nicol,  J.  S.    ...;. 

.  '•'  929  95 

Moodie,  Campbell 

.      1,042  70 

Privy  Council: 

Morin,    E 

1,678  55 

Robertson,  R.  G. 

.      1,351  29 

Newman,   D 

863  69 

O'Neil,   L.  G.    ... 

2.054  59 

Reconstruction  and 

Ouellette,  J.  M.   . 

993  96 

Supply : 

Prevost,    F 

979  81 

Geary,  D 

.      2,306  71 

Riddell,  R.  G.  ... 

2,754  62 

Ritchie,  A.  E.  ... 

1,183  71 

Trade  and  Commerce: 

Ritchie,  C.  S.  A.  . 

840  22 

Couillard,  L.  E.'  : 

V"'  1,675  00 

Robbins,  Monica 

1,980  63 

Kemp,  H.  R 

698  29 

Robertson,  N.  A.  . 

1,770  48 

Robbins,  J.  E.   .. 

.      1,501  36 

Ronahan,  M.  E.  . 

1,073  03 

Transport: 

Shaw,  M.  J 

1,217  21 

Ferrier,    A 

.      1,051  69 

Simard,  J.  A.  0.  . 
Stephens,  L.  A.  D. 

1,548  65 
1,108  00 

Graham,   S 

.      1,145  58 

Stone,  T.  A 

1,093  78 

Veterans  Affairs: 

Stoner,  0.  G.    ... 

1,343  40 

Crawford,  A.  W.  . . 

.      1,516  37 

Thurrott,  J.  H.   . . 

1,486  37 

Others— 
Campbell,  D.  F.  . 

Tierney,  E.  A.  C. 
Warren,  J.  H 

1,748  05 
750  71 

902  74 

Wilgress,   L.   D.    . 

3,260  97 

Doughty,   C.    .... 

991  63 

Ford,  A.  R 

676  76 

Finance : 

Irwin,  W.  A 

.      1,129  17 

Pollock,    S 

Reisman,  S.  S.   . . 

3,437  12 
1,631  26 

Jennings,  C 

.      1,240  75 

McLaughlin,    J.    . 

970  73 

Mines  and  Resource* 

s: 

995  20 

Pare,  L 

511  38 

Baldwin,  P.  T.  ... 

Rosevear,  A.  V.  . . 

.      1,132  81 

National  Defence: 

Stevenson,   F.    ... 

976  OSA 

'A 

Lewis,  J.  H.  C.  . . 

2,109  37 

Other    travelling    ex 

National   Health  and 

I 

penses   (each  unde 

r 

$500)     

.    11,403  47 

Welfare : 

Davidson,  G.  F.  . . 

1,233  95 

Total  travelling 

Sinclair,    A 

2,433  17 

expenses    

$143,897  65 

THE  CANADIAN  GOVERNMENT'S  ASSESSMENT  FOR  MEMBERSHIP  IN  THE  FOLLOWING 
INTERNATIONAL  OR  COMMONWEALTH  ORGANIZATIONS 

Note. — Expenditures  under  this  heading  represent  direct  payments  in  Canadian  Funds  except  where  otherwise 
stated. 

Vote  62      United    Nations 1,095,500  00 

Expenditures $1,090,030  98 


The  above  expenditures  were  made  in  VS.  Funds. 


DEPARTMENT  OF  EXTERNAL  AFFAIRS  E— 13 

Vote  63     Imperial   Economic    Committee 21,500  00 

Expenditures $       21,278  40 


The  above  expenditures  represent  a  payment  of  £5^80. 


Vote  64     Imperial  Shipping  Committee 2,000  00 

Expenditures $  644  80 


The  above  expenditures  represent  a  payment  of  £160. 


■^  -  /  f   ,!■-•/     I  f  I 


Vote  65      United  Nations  Educational,  Scientific  and  Cultural  Organization 326,000  00 

Expenditures $    320,772  00 


The  above  expenditures  were  made  in  U.S.  Funds. 


Vote  66      Food  and  Agriculture  Organization  of  the  United  Nations "'.  .  I".'""  WT,000'00 

Expenditures %     190,000  00 


The  above  expenditures  were  made  in  U.S.  Funds. •  •  •^''wiibu 


Vote  576     Inter-AUied  Reparation  Agency 27,500  00 

-  5  Expenditures .  .  .p^p  .^g.  ^.  .,.  ,  .  ,,,,Mkt,M.V»i.l,- ^       27,334  92 


Vote  577      International    Civil    Aviation    Organization ^H^y'.'Ol 196,200  00 

Expenditures ; . .  . .... ....;.  :^  ...:... ..'.,'.  .AI'LY':  i\  .  .  .$     196,103  00 

a<>)  rnsdm  si rl  moil  s«oi'j;vi'>i;vi    //i  WrA'.  riA  not  

,    ..   ,  1    ■      .  ,.      ..t         ...  ..      ...     .  .IT  1    •(  7~^ 

\o  £  aoi' 


Vote   700     Commonwealth    Communications    Council '\\'':\' ?^\ '}T''iV}         10,100  00 

Expenditures $         2,015  00 

The  above  expenditures  represent  a  payment  of  £500. 


Vote   701      International  Wheat   Council $       20,000  00 

Expenditures.  .  '.r^^c^^^^' OYm^ rl^Mim/l^ °" 

•timinos    saibnBlaliro    ttmin       ,  .H    AHJfl^ J-leo'l    luidii^O      Td  dJo/ 

■'  '^"•"*^'-  ■  M. .'■»>!)     ■  ...-.    \   •.  „       •.     ._... 

Vote  702     World  Health   Organization ........ . .-  fT*: 200,000  00 

Expenditures %     199,897  29 

•:     riij-.!;/  ===== 

The  above  expenditures  represent  a  payment  of  853,897  Swiss  francs.  ,  ,\\} 


INTERNATIONAL  JOINT  COMMISSION"**  """^  -.br/cnq  oT     «)T   »la/ 

.  .nnitii\i--"— "     '  ^ 

Salaries  and  Expenses  of  the  Commission  (1-2,  Geo.  V,  c.  28)  ....  .  ..T'.H'i'j'I'n'.l %      51,108  29 


As  at  March  31,  1949,  there  were  4  permanent  salaried  employees  being  paid  from  this  vote. 


E— 14  '.\      PUBLIC  ACCOUNTS:  PART  II 

Vote   703      To  provide  for  preliminary  studies  and  surveys  of  the  Midwestern  Watershed.  .  30,000  00 

Expenditures %         7,251   90 


The  expenditures  consist  of  legal  fees  paid  to  H.  W.  Pope,  Moose  Jaw,  Saskatchewan,  under  authority  of 
P.C.  6/1762,  April  20,  1948,  as  amended,  at  a  per  diem  rate  of  $125  amounting  to  $2,125,  and  travelling  expenses 
of  $343.21.  The  balance  of  these  expenditures  represents  a  payment  to  the  Department  of  Mines  and  Resources 
for  work  done  by  that  Department. 


(»- 


PENSIONS  AND  OTHER  BENEFITS 
Annuity  to  the  Honourable  Philippe  Roy,  Appropriation  Act  No.  4,  c.  54,  1938 $         3,454  24 


Vote  578      To   authorize   payment   from   the   Consolidated   Revenue   Fund   to   Mrs.   Helen 

Young  Roy,  wife  of  the  late  Honourable  Philippe  Roy,   Canadian  Minister  to  France, 

,     of  an  annuity  at  the  rate  of  $1,666.66  to  commence  on  December   10th,   1948,  and 

(V  to    continue    during   her   lifetime    or   until   her   re-marriage.      Portion    payable   for   the 

period  December  10th,  1948  to  March  31st,   1949,  inclusive 515  20 

Expenditures %  515  20 


The  Diplomatic  Service  (Special)   Superannuation  Act,  c.  56,  1947  as  amended %  774  19 


The  Diplomatic  Service  (Special)  Superannuation  Act,  c.  56,  1947,  as  amended  provided  superannuation 
benefits  for  senior  appointees  of  the  Department  of  External  Affairs  serving  outside  Canada.  Under  the 
provisions  of  this  act,  every  official  of  the  status  designated  in  the  Act  who  is  not  a  contributor  under  the  Civil 
Service  Superannuation  Act  shall,  by  reservations  from  his  salary,  contribute  6  per  cent  of  such  salary  to  the 
Consolidated  Revenue  Fund.     These  contributions  are  credited  to  Ordinary  Revenue — Miscellaneous. 

The  above  expenditures  represent  a  refund,  pursuant  to  the  provisions  of  section  3  of  the  Act  as  amended 
and  under  authority  of  P.C.  14/3888,  September  1,  1948,  to  Hon.  W.  F.  A.  Turgeon,  former  High  Commissioner 
for  Canada  to  Ireland,  of  the  total  of  his  contributions  without  interest. 


Gratuities  to  families  of  deceased  employees,  Civil  Service  Act,  c.  22,  R.S $         1,250  00 


00   OOfl  OS  rtun:>    tsarfW 

DEMOBILIZATION  AND  RECONVERSION"'^"*^'  ^' 

Vote  67      General    Post-UNRRA    Relief — Amount   required    to    meet   outstanding   commit- 
ments  for  Relief  shipments    (Revote) 500,000  00 

,»,  Expenditures $    325,241   89 

The  above  expenditures  represent  payments   for  relief  to   the   following  countries:    Austria,  $166,226.75; 
Greece,  $103,513.62;  Italy,  $55,501.52. 


Vote   704     To  provide  for  the  Canadian  Government's  Contribution  to  the  International 

Refugee    Organization 5,415,000  00 

IV  Expenditures $5,411,553  00 


The  above  expenditures  represent  payment  of  $4,411^3  in  U.S.  Funds,  and  $1,000,000  in  Canadian  Funds. 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 


E— 15 


Vole  705     To   provide   for   pajrinent   of   employees'   claims   for   loss   of,   or   damage    to, 
personal  effects  which  they  were  compelled  to  leave  behind  when  they  had  to  leave  their 

posts,  due  to  war 51,900  00 

Expenditures $       27,907  64 


Expenditures  represent  payments  made  as  follows:  S.  A.  BeuUac,  $424.06;  L.  Chopin,  $1,119.97;  J.  Desy, 
$12,987.73;  P.  Dupuy,  $4,326.38;  K.  P.  Kirkwood,  $708.50;  D.  W.  McKinley,  $714;  E.  H.  Norman,  $900; 
P.  E.  Renaud,  $6,000;  A.  Rive,  $541;  D.  C.  Unwin-Simson,  $86;  appraisals  of  claims,  $100. 


Transfer  from  Vote  94,  Miscellaneous  and  Unforeseen  Expenses  (Department  of  Finance) 

Relief  for  Palestine  Refugees 

Expenditures $ 


73,899  72 
73,899  72 


T. 366817  B.,  February  1,  1949  authorized  this  transfer  to  provide  for  the  purchase  of,  and  shipping  costs  on, 
600  tons  of  wheat  flour  to  be  used  for  the  purpose  of  Middle  East  relief. 


Comparative  Statement  of  Accounts  Receivable 

March  31, 

1949 

i">;j';i,'.        ;■.■':;,;.;.  

Current  Year   64,208  81 

Previous  Years — Collectable    2,748  97 

— Uncolleotable    56  13 

$  67,013  91 

m    •    ■               , .  = 


March  31, 
1948 

79,444  63 
411  56 

nil 

$     79,856  19 


Uu  ;U 

;,  OPEN  ACCOUNTS  '     i/^i 

'^ '         '  •    Cr.  Balance  Cr.  Balance 

"^  '■  Mar.  31, 1948  Debit  Credit  Mar.  31, 1949 

[10]    Deposit  and  Trust  Accounts 

(c)  Miscellaneous — 
A     Empress  of  Ireland  Relief  Fund  815  25  4,468  23  3,652  98 

[13]    Sundry  Suspense  Accounts 

B     External  Affairs— Sus{)ense 22,186  89  129,000  47  119,146  02  12,332  44 

C     Unclaimed  Cheques  Suspense — External 

Affairs    69  03  1  GO  98  00  166  03 

22,255  92  129,001  47  119,244  02  12,498  47 

•"  $     23,071  17        $   133,469  70       $   122,897  00        $     12,498  47 

A  This  fund  was  raised  by  subscription  in  Great  Britain  following  the  sinking  of  the  Empress  of  Ireland  in 
1914.  Credits  are  deposited  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. 

B  Receipts  which  cannot  immediately  be  allocated  are  credited  to  this  account  pending  advice  which  will 
enable  the  proper  disposition  thereof.  .•  •..•.. v.  .v- 

C  All  cheques  except  those  drawn  against  Open  Accounts,  which  remain  undelivered  six  months  subsequent 
to  the  date  of  their  issue,  are  credited  to  this  account  pending  claims  therefor. 


E— 16  PUBLIC  ACCOUNTS:  PART  11 

Employees  Receiving  Salaries  at  Annual  Rates  of  $3,000  or  over  and 
Travelling  Expenses  of  $500  or  over 

The  first  list  contains  the  names,  annual  salary  rates,  and  the  allowances  of  all  salaried  employees  who 
were  receiving  $3,000  or  over  as  at  March  31,  1949,  or  at  dates  of  separation  (shown  in  parentheses).  Also 
included  are  the  travelling  or  removal  expenses  of  these  employees  where  the  amount  was  $500  or  over. 

The  second  list  contains  the  names  of  employees  receiving  annual  salaries  of  less  than  $3,000  who  received 
travelling  or  removal  expenses  of  $500  or  over. 


Salaried  employees  receiving  $3,000  or  over 


Salary  Travelling  Removal 

rate  expenses  expenses 


OTTAWA   J  .      ,    , , 

Pearson,  Hon.  L.  B.,  Under  Secretary  of  State  for  External  Affairs  ,.,.,-. 

(Mar.   15) $  15,000  00        $         855  99 

Heeney,  A.  D.  P.,  Under  Secretary  of  State  for  External  Affairs  . .  15,000  00 

Beaudry,  L.,  Associate  Under  Secretary  of  State  for  External  Affairs  '     '*^"-" 

(Apr.  9)    12,000  00  09<lw  lo 

Reid,  E.,  Assistant  Under  Secretary  of  State  for  External  Affairs  . .  10,000  00 
Matthews,  W.  D.,  Assistant  Under  Secretary  of  State  for  External 

Affairs  (Administration) 8,000  00 

Glen,  Hon.  J.  A.,  Chairman,  Canadian  Section,  International  Joint 

Commission 7,500  00 

Anderson,  A.  C 6,000  00 

Andrew,  A.  J 3,720  00 

Beattie,  L 3,420  00 

Beaulne,  Y 3,600  00 

Belanger,  J.  E 3,780  00  639  15 

Bellemare,  E.  R 4,320  00  ;:ju:iu  li  J-       $         674  88 

Booth,  C.  S 4,300  00  •     ■ 

Boyce,  J.  F 4,380  00 

Branscombe,  R.  E 3,180  00 

Brown,  J.  C.  G 3,180  00 

Burbridge,  K.  J 4,980  00  991  09 

Burwash,  H.  D 3,840  00 

,  Cadieux,  M 4,740  00  1,039  59 

Campbell,  P.  G.  R ,^„.,  _v-x-.-v^  v  -y-ttTy  ,   3,960  00  1,030  64 

Carlisle,  F.  M 9?.?fiT9>^.l)/t^^^  ^   3,480  00 

Caza,  R.  M 3.240  00 

Chance,  L.  G 6,600  00  636  09 

Chaput,  R 3,960  00         ,  ^.         ,         «,«,, 

Clark,  H.  F 3,840  00   "^'^^  ***"^  I.0b  tl8o«f»a    [Oil 

Cleveland,  J.  H 4,740  00  —»> 

Coleman,  M.  H 3,480  00     loi;  >a  \>it»>\' 

Cooper,  A.  L 3,300  00 

Cougle,  H 3,060  00 

Couillard,  J.  L.  E 4,740  00 

Crean,  G.  G 4,980  00  *  2,565  37 

Cullen,  W.  H 3,660  00  .,p.,ri'j  j,. 

Daley,  S.  C 3,180  00 

Day,  A.  A 5,460  00 

Dench,  M.I 3,120  00 

Drury,  C.  M.  (Jan.  19)    6,000  00 

Pumas,  P 3,180  00 

Dumouchel,  J.  G 3,480  00 

Durdin,  W.  St.  L 4,140  00 

Eberts,  C.  C .'.  .vU^t'..vw'.H'f.;uU.«i\.'/crivi  .^^I'.v.U  .vvv;.'  ■  4,740  00  858  37 

Erichsen-Brown,  J.  P.'ii'^-il.vit  A'.il.'i.  .'.'.Vi  JJr^l'.'ih'^V'.i.'.'i'vl.ril  '"  4,140  00 

Feaver,  H.  F WiXv:^  .-i'ii ;. iV;  ♦>-Jmi4v.i-.i'lT. .  M'  6,000  00  1,650  07  3,097  12 

Fournier,  J ;  .^ ...::.;; ; ..;......  .J. ..  .';.r.l  ^■'  4,740  00 

Gauvin,  M 3,300  00 

George,  J 3,960  00  2,782  30 

Gilmour,  E.  H 4,320  00   ,„,";|j^a^ 

^Glazebrook,  G.  P , 6,900  00 

Gordon,  M J:. j.i'ivi-i ;'..'i;vl:r.i^'ivv. ./ . J.u .'  3,480  00 

Grandy.  J.  F v;  }.'J .";.'  .VlV; .  1  .H'?i'.".N .'.'!.. .  .v.".'^*^  3,180  00 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 


E— 17 


'/omafl 

Griffin,  A.  G.  S.  .  .TT?!.  .7.. .. ..  .'o.cr.  .'•. 

Hambleton.  G 

Hardy,  J.  C 

Hart,  G 

Hemsley,  S.  D 

Hicks,  D.  B 

Hilborn,  G.  W 

Holmes,  J.  W 

Holmes,  W.  H 

Hopkins,  E.  R 

Home,  H.  R 

Horwood,  J.  A 

Howard,  P.  A 

Kirk,  M.  F 

Langille,  G.  C .,,...... 

Langley,  J.  D.   ..-v/,^ liOT^rr 

Langlois,  J.  S.  M.  '. . .' .'. 

Lemay,  J.  (Nov.  15)  

MacCallum,  E.  P 

MacDermot,  T.  W.  L 

MacKay,  R.  A 

MacPherson,  M.  A 

Mahoney,  M 

Martin,  W.  R 

Mayrand,  L 

Mclnnes,  G.  M 

McKenzie,  M 

McLeod,  W.  P 

Measures,  W.  H 

Menzies,  A.  R 

Menzies,  D.  R 

Mitchell,   J 

Moran,  H.  0 .-. 

Morin,  P.  E :..'.!.•,,.. 

O'Brien,  J 

Olivier,  W.  G.  M 

Pick,  A.  J 


Salary 
rate 


Plumptre,  A.  F.  W 

Pollack,  I.  C 

Read,  T.  H.  W 

Reading,  P 

Riddell,  R.  G QQ.Q'il ;' 

Robinson,  H.  B ■■. ; .':.": 

Roe,  M.  G 

Roger,  F.  B 

Rogers,  E.  B , 

Saunders,  M.  H.  (Apr.  27)   ,„ .  .„ 

Sivertz,  B.  G r^^•]»l)^ 

Smith,  E.  G vv-^'" 

Smith,  J.  G .'ISi'': . 

Southam,  G.  H '  '^^^•*" 


Spence,    G 

Stanfield,  D 

Stoner,  O.  G 

Sutherland,  E.  M 

Sylvestre,  G.  (Sept.  11) 

Teakles,  J.  M 

Tovell,  F.  M. 
Towe,  P.  M 


'Af/rn^' 


4. 
4, 
3 
3 
6 
4 
3 
6 
3 
7 
3 
3 
3 
3 
3 
3 
3 
3 
3 
7, 
7 
3 
3 
3 
6 
4 
3 
3 
6 
4 
3 
3 
6 
4 
4 
3 
4 
7 
3 
3 
5 
6 
3 
3 
3 
5 
3 
5 
3 
3 
3 

.yo.^nj J>'}\:\ ..,.  ■    7 

.(.",.".?. ...•;.'! 3 

3 

3 

5 

3 
3 
3 


'm'f!^.':' 


Waimnan-Wood,  f.  B.  B.  ...... .*^!{'.!'" !! .........'..'.'.'..'.........         3 


Wallis,  B.  A 

Walmsley,  D.  R 

Wardroper,  W.  K.   ... 
Watts,  H.  L.  (Aug.  9) 
Williams,  B.  M 


Oft 


00  {yy. ' 


-■■■  !KKt.!; 


,740  00 
,500  00 
,180  00 
,540  00 
,000  00 
,080  00 
,840  00 
,300  00 
,060  00 
,500  00 
,480  00 
,120  00 
,420  00 
,240  00 
,180  00 
,060  00 
,480  00 
,000  00 
.960  00 
200  00 
,500  00 
,180  00 
,180  00 
,840  00 
,300  00 
.740  00 
,960  00 
,660  00 
.300  00 
,740  00 
,480  00 
,300  00 
,600  00 
,140  00 
,320  00 
,480  00 
,740  00 
,800  00 
,600  00 
,180  00 
,220  00 
,600  00 
,180  00 
,660  00 
,180  00 
,460  00 
,480  00 
,640  00 
,480  00 
,060  00 
,480  00 
,500  00 
,480  00 
,480  00 
,320  16 
,000  00 
,960  00 
,720  00 
,180  00 
,420  00 
,480  00 
180  00 
,180  00 
,900  00 
,480  00 


Travelling  Removal 

expenses  expenses 

722  08** 
h 

.U  .H 

/ 

751  15 
1,934  04 


*^/.TTO  aai8T'in 


iiramo')  iljiiH  ,.A  .X  ,' 

...   .A    D  .r.un 

a.A.>.)H 


:  £rbal 

-'■     'T    .a.l,V9XIU!0/I* 

'J  .0  .aolIjJBiK) 

U  .?■   •■  ^ 


513  SttA  .a  .flosflrfol 

M  .a  X  ,l.bV/ 

:  l-aclbdiiu'  H'i/. 

immoD  ristH  ,1  .0  ,1!-'  ■  ";^* 
.A  .4 

laaoiestinnioD  ilaiH  ,.A  .i/in* 
M  .A  .!2,656  31 

■...■    n.V,H..a.51.T.2,iJ8^/^l 
'T  .1  .11 

it..;f.')  i^iff  ,.A   V-  ,iTn^'-!-v-!i''!* 
....   (cl  .-x^kj  .W  .4 

a  .A  a 

I  ./4,177  85 

2,393  67  ;  j;;,Jj 

W  •}. 

3,195  62         '  ^  T'S^l 
...  a  .uii'I  mJ 

d  .j^oonifK 

'      13M  17.;)  ,nemioJoM 

...  .'3  .'»ibooM 

'i  .- 

^    ,      2,325  04 

826  15  1,553  81 

L  .A  /*iHi& 

A  .T)[-woT 

H  .1  .nin«7^ 

H    U  ,1ori«Ti7/ 


E— 18 


PUBLIC  ACCOUNTS:  PART  II 


;  Salary- 
rate 

Williamson,  K.  B 3,180  00 

Willmot,  E.  R 3,600  00 

Wilson,  D.  B 3,180  00 

Wright,  H.  H 4,080  00 

Young,  A 3,060  00 

''  !!;1!;^':  salary 

'                                   rate  Allowances 


Travelling 
expenses 


Removal 
expenses 


OUTSIDE  OTTAWA 

Commonwealth 
Australia : 

*Greene,  K.  A.,  High  Commissioner $  10,000  00 

Rau,  G.  A 3,420  00 

Ross,  A.  D 3,840  00 

India : 

♦Kearney,  J.  D.,  High  Commissioner 10,000  00 

Chatillon,  C.  C.  E 3,840  00 

Scott,  S.  M 6,300  00 

Ireland : 

♦Turgeon,  Hon.  W.  F.  A.,  High  Commissioner  . .  10,000  00 

Johnson,  D.  M 7,200  00 

Weld,  J.  D.  M 3,480  00 

Newfoundland : 

*Burchell,  C.  J.,  High  Commissioner 7,500  00 

Bridle,  P.  A 4,140  00 

New  Zealand: 

♦Rive,  A.,  High  Commissioner  8,000  00 

Ireland,  A.  M 3,840  00 

South  Africa: 

♦McGreer,  E.  D.,  High  Commissioner 8,000  00 

Thibault,  J.  E 3,300  00 

United  Kingdom: 

♦Robertson,  N.  A.,  High  Commissioner  (Mar.  15)  12,000  00 

♦Wilgress,  L.  D.,  High  Commissioner  12,000  00 

Cote,  E.  A 4,740  00 

Dearie,  P.  M.  (Apr.  15) 3,480  00 

Ford,  R.  A.  D 4,740  00 

^-  Hall,  A.  L 3,660  00 

Halstead,  J.  G.  H 3,300  00 

Hudd,  F 7,800  00 

Jones,  L.  S 3,000  00 

Kember,  H.  W ,.,.,,. 3,540  00 

Leger,  J.  (Feb.  15)   «-!. w^.. 5,460  00 

Le  Pan,  D.  V.  (Sept.  17) i 4,980  00 

Manock,  L 3,060  00 

McLennan,  G.  L.  (May  1)   3,420  00 

Moodie,  C 5,640  00 

Rae,  S.  F 5,640  00 

Ritchie,  A.  E 4,740  00 

j  Sigvaldason,  J.  P 3,720  00 

Spencer,  R.  M 3,060  00 

Spire,  A.  J 3,660  00 

Towler,  A 3,660  00 

Warren,  J.  H 3,840  00 

Wershof,  M.  H 6,000  00 


627  80 

...  .a  .' 

TraA^elling  Removal 

expenses  expenses 


4,692  00 
2,184  00 
2,184  00 


18,792  00 
5,568  00 
6,168  00 


9,192  00 
4,692  00 
2,820  00 


10,032  00 
5,352  00 


7,536  00 
2,244  00 


8,436  00 
2,544  00 


25,170  00 

25,170  00 

5,076  00 

5,076  00 
3,408  00 
2,328  00 
5,868  00 


6,132  00 
3,372  00 


1,595  53        $         780  72 
513  37 
668  79 


2,680  50 

.   .A  .M 
1,843  64 

.....  M 


596  82 


852  42 


H  1/B8  33 

t  , 


.737  79 t 


699  81 


1,514  92 
3,704  97 


^^^ 


3,706  73 


»/ 


5,964  00 

...  (n  .: 

5,964  00 

1,152  17 

5,964  00 

2,099  39 

3,014  25 

3,516  00 

1,884  00 

yi  .  / 

,/'■ 

2,880  00 

(P.  .JtiiA> 

ti 

6,984  00 

.M 

.U 

2,228  16 

DEPARTMENT  OF  EXTERNAL  AFFAIRS 


E— 19 


Salary- 
rate 

Foreign  Countries 
Embassies — 
Argentina : 

♦Chipman,  W.  F.,  Ambassador  10,000  00 

Davis,  H.  F 4,140  00 

Roy,  L.  V.  J 5,640  00 

f  Belgium: 

*Dore,  v.,  Ambassador  10,000  00 

Allard,  J.  H 6,300  00 

Thurrott,  J.  H 3,840  00 

Brazil : 

♦Macdonald,  J.  S.,  Ambassador  8,000  00 

Delisle,  J.  L 4,140  00 

Stark,  W.  G 5,460  00 

Chile: 

♦Elliott,  C.  F.,  Ambassador  10,000  00 

Beaudry,  G.  V 4,140  00 

*<    Tremblay,  P 4,740  00 

tChina: 

♦Davis,  Hon.  T.  C,  Ambassador  10,000  00 

Ballachey,  F.  G 3,180  00 

Maybee,  J.  R 3,720  00 

Patterson,  G.  S 7,200  00 

Ronning,  C.  A 5,640  00 

France : 

♦Vanier,  G.  P.,  Ambassador 10,000  00 

Chapdelaine,  J.  A 5,460  00 

Charpentier,  F 4,980  00 

Duchastel,  J.  W 3,060  00 

Kilgour,  A.  R 3,180  00 

Monette,  A 6,300  00 

Munro,   D.   W 3,300  00 

Ritchie,  C.  S.  A 6,900  00 

Robertson,  H.  M 3,420  00 

Greece : 

♦LaFleche,  Hon.  L.  R.,  Ambassador 10,000  00 

MacLachlan,  M.  B.  (Apr.  10)   3,900  00 

Riddell,  G.  G 3,420  00 

Mexico : 

♦Pierce,  S.  D.,  Ambassador  (Feb.  1)    8,360  00 

Hebert,  C.  P.,  Ambassador    8,000  00 

Blanchette,  A.  E 3,000  00 

Dier,  O.  W 3,180  00 

Meagher,  B.  M 3,840  00 

Sicott«,  G 4,500  00 

Netherlands,  The: 

♦Dupuy,  P.,  Ambassador  i^"'.'.  ;'. ;. 9,080  00 

Hoogendyk,  W.  F 4,740  00 

Stephens,  L.  A.  D 3,420  00 

ireru :  ■YV)  it\s 

♦Strong,  J.  A.,  Ambassador  ...... .V. 8,360  00 

Ck)ok,  J.  M 3,180  00 

Turkey : 

♦Odium,  V.  W.,  Ambassador 10,000  00 

Cox,  G.  E 3,480  00 

U.S.S.R.: 

♦Watkins,  J.  B.  C,  Charge  d'Affaires 6,000  00 

Crowe,  M.  A 3,180  00 

Phillips,  R.  A.  J 3,720  00 

United  States:  '  ' " 

♦Wrong,  H.  H.,  Ambassador  12,000  00 

Stone,  T.  A.,  Minister  8,000  00 


Allowances 


TravelUng 
expenses 


Removal 
expenses 


16,692  00 

5,784  00 
4,608  00 

801  39 

772  65 

13,992  00 
8,664  00 
5,328  00 

16,236  00 
5,016  00 
5,904  00 

.'.'.\"m 

2,296  49 
5,689  40 

15,000  00 
4,572  00 
4,572  00 

.....  .A 

5,601  44 

4,992  00 

1,556  08 
997  86 

1,051  87 
1,844  47 

2,350  80 

20,592  00 
6,348  00 
6,348  00 
2,640  00 
2,484  00 
5,616  00 
3,756  00 
7.440  00 
3,756  00 

748  64 

1,288  57 
2,811  46 

4,588  07 

1,080  98 
1,319  30 

13,000  00 
3,000  00 
3,276  00 

1,983  98 

12,000  00 
11,736  00 

3,144  00 

3,144  00     ' 

2,592  00 

4,572  00 

5,868  34 
.l\ 

528  58 
849  84 
580  48 
847  07 

13,452  00 
5,736  00 
3,744  00 

13,000  00 
2,268  00 

t .     .  <■ 

,)  rs  .-rt 

3,370  02 
1,873  50 

13,000  00 
4,908  00 

■Ar     ■<.    ,     \,>:}i 

6,118  00 
2,128  00 
2,900  00 

li/.    LiOaii 

643  45 

1,231  50 
2,004  54 

•  n.(  ■,  , ; 

ilt.iUiiyy.* 

23,820  00 
12,336  00 

.'U  .'', 

[   <..!■,,  !:> 

IX  .-il 

WmO-Al 

E— 20 


PUBLIC  ACCOUNTS:  PART  II 


Foreign  Countries — Continued 
Embassies — Concluded 
United  States — Concluded 

Carter,  B.  E 

Collins,  R.  E 

Cote,  J.  J.   M 

Dunn,  R.  W.  A 

LaVigne,  J.  W.  L.  H 

<^'      Magann,  G.  L 

Malone,  T.  P 

Murray,  J.  R 

Rogers,  R.  L 

Legations — 
.Cuba: 

♦Colenian,  E.  H.,  Minister  

Cameron,  R.  P 

McGregor,  B.  M 

Czechoslovakia: 
,     *Macdonnell,  R.  M.,  Charge  d'Aifaires 

Irwin,  J.  A 

Denmark : 

*Laureys,  H.  Minister   

T-     Campbell,  R 

"Italy: 

*Desy,  J.,  Minister   

'      Carter,  T.  L 

Norway : 
♦Garland,   E.  J.,   Minister 

Cornett,  D 

'tPoland: 

>    *Kirkwood,  K.  P.,  Charge  d'Affaires 

L      Kidd,  G.  P wrtf rt," 

Sweden:  iif:  "'",. 

*Foote,  J.  D 

Switzerland : 

♦Renaud,  P.  E.,  Charge   d'Affaires    . 
tYugoslavia : 

♦Vaillancourt,  J.  E.,  Minister   

McCordick,  J.  A 


!/. 


00  !-HS,n 


E. 


'  U)'  IWX 


Consulates — 

Chicago,  U.S.A 
^^  *Turcotte,  E.,  Consul  General 
'  '    McGaughey,   C    "~ 
West,  C.  H 

New  York,  U.S.A.: 
*Scully,  H.  D.,  Consul  General 
Cannon,   A.   E.   L. 

,      Freifeld,  S.  A 

''    Keith,  B.  A 

LeFeuvre,  S.  G 

McCloskey,  K.  A 

tCanadian  Military  Mission — 
Germany:  („,  ,^^j,, 

♦Pope,  M.,  Head  of  Mission  ....„...^. 

Hicks,  A.  J 

Molson,  P.  T 

tCanadian  Liaison  Mission — 
Japan : 
♦Norman,  E.  H.,  Head  of  Mission 

Clarke,  F.  W 

McCardle,  J.  J 


Salary 
rate 

3,420  00 
4,740  00 
3,600  00 
3,600  00 
3,480  00 
7,200  00 
4,740  00 
4,140  00 
3,480  00 


(X.  x>i^r 


10,000  00 
3,180  00 
3,060  00 


0()  0" 


6,900  00 
3,480  00 

10,000  00 
.  .3,840  00 

10,000  00 
4,140  00 

8,000  00 
"8,180  00 


i!0  Or 


(,;; 


\)^)  i'y 


•  7,200  00 
4,140  00 

ii«,420  00 

7200  00 

10,000  00 
4,500  00 


6,900  00 
3,180  00 
41,140  00 

10,000  00 
3,840  00 
4,980  00 
3,840  00 
3,420  00 
6,120  00 


10,000  00 

4,320  00 

00  u 

6,300  00 

3,300  00 

3,300  00 


Allowances 

1,848  00 

4,740  00 

2,688  00 

4,008  00 

4.008  00 

6.528  00 

4,740  00 

4,740  00 

2,688  00 


11,892  00 
4,392  00 
2,916  00 


Travelling 
expenses 


526  47 


Removal 
expenses 


533  05 


>,  X  .bl 


8,196  00                  692  j53   ,, 
5,052  00  <1  ',- 

9,492  00  2,282  90 

4,296  00  .1.1.. 

..  .a  .1. 

15,492  00   -^-rA^^^'- 

3,552  00     ^'  -^ 

11,436  00      ^ohmiidmk    *l  : 
3,636  00  •"*'•': 

.W  .L  ,i 

732  00  n  ./. 

...   .A 

.  yf  <? 

4,188  00  A 

...     .1/       : 

7,512  00  t  %.  rr 

14,392  00  605  31 


11,652  00 
3,276  00 
4,740  00 

14,292  00 

4,104  00 

2,920  00 

4,104  00 

3,348  00 

3,288  00 


6,392  00 


3,552  00 


obi!'«Jn<linA  ,.H  V 

•T  .A  .9 

W 

M  a 


:«fr  ,>.; 
iKtmn^titnl.  ..'i 

'1     A   .J  , 


817  58 


640  62 

780  64 

666  35 

3,595  21 

1,833  05 


828  16 

510  00 
711  58 


2,153  84 


h  .1  .8«  - 

M  X  .jl 


'A»diak  ,.W 


)i  .; 


>    n   ,1. 
..    .A   .1-^ 
I  .A    fl 

f.  ..H  .11 


974  74 


2,345  69 


DEPARTMENT  OF  EXTERNAL  AFFAIRS 


E— 21 


Foreign  Countries — Concluded    'oo"*^  ■»'» 

Office  of  the  Canadian  Delegation  to   the 
United  Nations,  New  York,  U.S.A.: 

*McNaughton,  A.  G.  L.,  Head  of  Mission 

Carter,  H.  H 

Grande,  G.  K 

Ignatieflf,  G 

Starnes,  J.  K 

New  Offices — 
Canadian    Representation    to    the    United 
Nations,  Geneva,  Switzerland: 

♦Berlis,  N.  F 

U.S.A.,  Boston: 

M.,  Consul   


*Newton,  T.  F. 
Beaulieu,  P.  A. 
Meech,   F.   M. 
VSA.,  Detroit: 


Salary 
rate 


10,000  00 

3,840  00 

3,420  00 

5,700  00 

4,740  00 


3,960  00 

5,700  00 
4,740  00 
3,180  00 


Allowances 


14,392  00 

4,104  00 

3,348  00 

6,672  00 

4,848  00 


4,620  00 

8,052  00 
4,848  00 
3,348  00 


Travelling 
expenses 


Removal 
expenses 


744  38 


554  40 


St'80J.t 


leJosD 


*Hurley,  J.  J.,  Consul  hvnnH'-  •  •  •  •         ^'^^^  ^^  ^''^^2  00 

Power,  G.  F .S^'^nwiW- •.^.ant.l        ^,180  00  2,628  00 

U.S.A.,  San  Francisco:  '  t  .;  :  i 

*Scott,  H.  A.,  Consul  General  8,000  00  12,936  00                1,903  50 

Bearman,  G.  M 3,540  00  2,052  00 

Senior,  C.  N 4,740  00  5,076  00 

*In  addition  to  allowances  as  listed,  these  officials  are  supplied  with  living  accommodation. 
tFood  and  lodgings  furnished  in  lieu  of  living  allowances. 

♦♦Charged  to  Department  of  National  Health  and  Welfare,  Votes  94  and  394. 

Other  salaried  employees  who  received  travelling  and  removal  expenses  of  $500  or  over 


Travelling 

Removal 

expenses 

expenses 

OTTAWA 

Anton,  N 

.  .$  7,925  63 

Bailey,  S.  E 

913  43 

Beckett,  G.  D.  W 

8,183  45 

Buell,  E.   R 

793  61 

Cummings,   E.  A 

961  07 

Dove,  J 

602  06 

Finnie,  F.  C 

619  85 

Levesque,  M.  L,  C,  . . . 

$     55000 

McGoff,  E.  A 

734  92 

Robbins,  T.  M 

551  88 

OUTSIDE   OTTAWA 

Commonwealth 

India : 

Hunt,  G.  R 

781  60 

New  Zealand: 

Marshall,    L 

896  90 

Rickaby,   M 

574  90 

United  Kingdom: 

Fairnie,  J.  S 

803  43 

815  69 

Hooton,  F.  G 

. .     1,078  17 

Thome,  A.  H 

526  96 

Foreign  Countries 

Embassies — 

Argentina : 

Barnes,  G.  H 

633  84 

Brazil : 

Egan,  E.  I.  N 

, , 

563  33 

Hardy,  A.  T 

662  58 

Chile: 

Cherry,  E.  M.  D. 

. , 

652  59 

Dun,  H.  K 

, , 

757  63 

Lamoureux,  M.  G. 

682  66 

39882—7 

806  11 

867  48 
4,069  95 


605  12 


2,870  18 

512  40 

1,715  40 


Travelling 

Removal 

expenses 

expenses 

China: 

Foumier,   M.   C.    ... 

668  76 

McLeod,   J 

732  97 

New,   G.    

1,161  56 
1,096  46 

Staines,  H.  L 

France : 

Gagne,  E.  A 

1,097  49 

Hussey,  E.  M 

548  01 

Ouellette,  J.  M 

531  97 

Serieux,  A 

629  52 

Greece : 

Yates,  S.  M 

547  15 

Peru: 

Philion,  C.  M 

597  21 

U.S.S.R.: 

Hughes,  C.  J 

694  28 

Rooney,  M.J 

664  98 

Legations — 

Norway : 

Horn,    E 

573  95 

Manson,   M.  R 

567  93 

Stewart,  H.  B 

965  40 

Sweden : 

Powell,  M.  F 

664  69 

Yugoslavia : 

Burgess,   E.   M 

591  91 

Taillefer,    A 

560  46 

Canadian  Liaison  Mission- 

- 

Japan  : 

Richardson,  R 

766  01 

Office    of    the    Canadian 

Delegation     to      the 

United  Nations,  New 

York,  U.S.A.: 

Brazeau,  J.  M 

670  87 

Lusby,  C.  M 

886  43 

E— 22 


tv 


PUBLIC  ACCOUNTS:  PART  11 


da 


Suppliers  Receiving  $10,000  or  over  from  this  Department 

(Including  General  OPost-UNRRA  Relief) 

Anglo-Canadian  Shipping  Company  Limited,  Vancouver,  $13,458;  Jose  Arce,  Buenos  Aires,  Argentina, 
$10,612.44;  The  Bell  Telephone  Company  of  Canada,  Ottawa,  $11,200.40;  Henry  Birks  and  Sons  Limited, 
Montreal,  $18,592.70;  Burobin,  Moscow,  U.S.S.R.,  $14,686.31;  Government  of  Canada— Department  of  Agri- 
culture, $25,642.04,  Department  of  National  Defence,  $11,082.98,  National  Film  Board,  $22,794.55,  Department 
of  Public  Printing  and  Stationery,  $225,327.68;  Canada  Shipping  Company  Limited,  Vancouver,  $19,875.46; 
Canadian  National  Railways,  Ottawa,  $33,244.85;  Canadian  National  Telegraphs,  Ottawa,  $40,283.17;  Canadian 
Pacific  Railway  Company,  Ottawa,  $95,954.92;  Continental  Grain  Company,  Vancouver,  $24,492.64. 

The  T.  Eaton  Company  Limited,  Toronto,  $20,072.36;  Ziya  Etile,  Ankara,  Turkey,  $15,000;  Famous  Foods 
Limited,  Vancouver,  $35,546.85;  General  Motors  of  Canada  Limited,  Oshawa,  Ont.,  $12,251.88;  Kanee  Grain 
Company  Limited,  Winnipeg,  $36,261.18;  Ester  Liang,  Nanking,  China,  $11,450;  G.  Grant  Mason,  Havana, 
Cuba,  $82,500;  Merck  and  Company  Limited,  Montreal,  $69,750;  Montreal  Shipping  Company  Limited,  Montreal, 
$156,496.34;  Netherlands  Government,  The  Hague,  $194,128.80;  The  North  American  Telegraph  Company, 
Montreal,  $11,252.63;   Northern  Electric   Company  Limited,  Ottawa,  $30,318.31. 

H.  H.  Popham  Company  Limited,  Ottawa,  $18,727.59;  J.  G.  Purvis,  Pretoria,  South  Africa,  $70,525; 
RopkefelleT  Center  Incorporated,  New  York,  N.Y.,  U.S.A.,  $14,10842;  Charles  Russell,  London,  England, 
$82,678.37;  W.  Sparks  and  Son,  Ottawa,  $11,567.16;  J.  &  J.  Talyor  Limited,  Toronto,  $12,121.17;  Pedro  Martinez 
Tornel,  Mexico  City,  Mexico,  $10,800;  Trans-Canada  Air  Lines,  Winnipeg,  $110,603.73;  Trollope  and  Colls 
Limited,  London,  England,  $42,315;  Winston  and  Company,  Chicago,  111.,  U.S.A.,  $13,468.82. 


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1948-49 

PUBLIC  ACCOUNTS 

.'.11  \'<j  ....ii»:::i:.  ua 


as:  .?^  f  PART  II 

F 


DEPARTMENT  OF  FINANCE 


rr 


• 


OB  .  f  {-'•{ 


REVENUES  AND  EXPENDITURES 


Details  of 
OPEN  ACCOUNTS 


39882— 7i 

i 


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Details  of ^ 


F— 2  PUBLIC  ACCOUNTS:  PART  II 


iH 


DEPARTMENT  OF  FINANCE 

Reference  Table 


Page 
Appropriations  (Summary  and  Index) F-6 


Bank  of  Canada '.-?!/> ?^. F-25,  26 

Canadian  Farm  Loan  Board F-26 

Canadian  Sugar  Stabilization  Corporation,  Ltd F-28 

Canadian  Wheat  Board F-6,  23,  30 

Commodity  Prices  Stabilization  Corporation,  Ltd F-21,  26 

Comptroller  of  the  Treasury's  Office F-14 

Cost  of  Loan  Flotations F-13 

Debt,  Public- 
Charges F-12 

Interest F-12 

Matured F-28 

Unmatured F-32 

Export  Credits  Insurance  Corporation F-26,  27 

Foreign  Exchange  Control  Board F-16,  26 

International  Bank  for  Reconstruction  and  Development F-27 

International  Monetary  Fund F-27 

Millers,  Drawback  payments  to F-24 

National  Battlefields  Commission F-14,  23 

Premium,  Discount  and  Exchange F-13,  31 

Provinces — 

Compensation  to F-13 

Subsidies  to F-13 

Reserve,  Provision  for  Losses — (Active  Assets) F-25 

Royal  Canadian  Mint F-5,  10,  26 

Salaries,  $3,000  or  over F-38 

Suppliers,  $10,000  or  over F-46 

Superannuation  and  Retirement  Benefits F-11,  30 

Tariff  Board F-14 

Travelling  expenses,  removal  expenses,  allowances F-38 

United  Kingdom  General  Settlement  Account F-31 

Wartime  Prices  and  Trade  Board F-6,  20 


riaS^3«IX3  (1/;A  MUMT/aH 


DEPARTMENT  OF  FINANCE 


F— 3 


M 


DEPARTMENT  OF  FINANCE 


Pursuant  to  the  provisions  of  the  Public  Service  Rearrangement  and  Transfer  of  Duties  Act,  c.  165,  R.S., 
and  under  authority  of  P.C.  1930,  April  29,  1948,  the  full  control  of  the  Government  Telephone  Service  for 
Government  offices  in  and  about  Ottawa  was  transferred  from  the  Department  of  Public  Works  to  this 
Department.  In  accordance  with  the  usual  practice,  the  details  of  expenditures  from  Vote  381  in  respect  of 
this  Service  are  shown  herein. 

As  Federal  Government  expenditures  in  respect  of  Fraser  Valley  flood  relief  were  under  the  jurisdiction  of 
the  Rt.  Hon.  C.  D.  Howe,  the  details  of  expenditures  from  Votes  932  and  933  are  shown  in  the  section 
pertaining  to  the  Department  of  Trade  and  Commerce — see  page  Y — ^21. 


SUMMARY 

Current  Year's  Transactions  Affecting  the  Net  Debt  Acconnts  of  Canada 

[8b]  Consolidated  Deficit  Account: 
Expenditures — 

Ordinaiy    595,489,739  62 

Demobilization  and  Reconversion  30,688,848  84 

Other  Charges 75,000,000  00 

Revenues—  biaw:. 

Ordinary 109;94I,539  63 

Special  Receipts  2,727,013  92 

Net    Charge 


701,178,588  46 


112,668,553  55 
$588,510,034  91 


Transactions  as  reflected  in  the  Open  Accounts 

March  31, 
1948 

ASSETS 

[1]  Cash  and  Other  Current  Assets-  -'■•fcmuiufe  ov!.tB-rn.rmo1 

(a)  Cash 

(i)  In  Current  Deposits  34,522,861  94 

(ii)  In  Special  Deposits  3,518,895  57 

(iii)  In  Blocked  Currency   

(b)  Other  Liquid  Assets 

(i)  Foreign     Exchange     Control     Board — Cash     and 

Securities    621,192,875  33 

(ii)  Securities  Investment  Account    672,948,438  14 

(c)  Working  Capital  Advances 

(i)  Departmental    8,568,178  17 

(ii)  Crown  Corporations  25,676,526  62 

[2]  Loans  to,  and  Investments  in.  Crown  Agencies — 

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

(c)  Canadian  Farm  Loan  Board  21,122,357  00 

(e)  Miscellaneous 5,000,000  00 


of  Canada 

1948-49 

Transactions 

(Net) 


53,364,796  52 

1,217,313  66 
482,048  22 


450,000,000  00 
217,178,819  00 

830,057  92 
lJtJ910f)I^  U 


1,050,000  00 


March  31, 
1949 


87,887,658  46 

2,301,581  91 

482,048  22 


1,071,192375  33 
455,769,619  14 

7,738,120  25 
10,765,583  48 

6,920,000  00 

22,172,357  00 

5,000,000  00 


F— 4 


PUBLIC  ACCOUNTS:  PART  II 


March  31, 
1948 

ASSETS — Concluded      /[l'^[  '^O  X'/    11/   '  }l  ^ 
[3]  Other  Loans  and  Investments — 

(a)  To  Provincial  and  Municipal  Governments 107,651,884  59 

(b)  To  United  Kingdom  and  Other  Governments 1,836,662,996  35 

(c)  Canada's  subscription  to  capital  of —  ,^ ,    , 

(i)  International  Monetary  Fund   ..'....  300,003,150  00 

(ii)  International  Bank  for  Reconstruction  and 

Development  65,035,750  00 

(d)  Miscellaneous    1,699,031  07 

[5]  Deferred  Charges   72,654,440  11 

[6]  Sundry  Suspense  Accounts   62,312,393  44 


1948^9 

Transactions 
(Net) 


5,368^29  70 
78,086,851  40 


6,869M7  62 
8,056^10  78 


March  31, 
1949 


102,282,954  89 
1,914,749,847  75 

300,003,150  00 

65,035,750  00 

1,699,031  07 

65.784,892  49 

54,256,182  66 


$3,844,489,778  33    $    328,551,874  32    $4,173,041,652  65 


LIABILITIES 

[9]  Floating  Debt— 

(a)  Matured  Funded  Debt  Outstanding  34,117,428  63 

(6)  Notes  and  Other  Obligations  Payable  on  Demand. .  251,930,527  40 

(c)  Interest  Due  and  Outstanding  77,852,488  62 

id)  Outstanding  Cheques  and  Warrants 85,255,864  66 

[10]  Deposit  and  Trust  Accounts — 

(c)  Miscellaneous   24,348,416  70 

[11]  Insurance,  Pension  and  Guaranty  Accounts — 

(b)  Insurance  and  Guaranty  Funds  21,849,868  07 

(c)  Pension  and  Retirement  Funds   105,084,790  49 

[12]  Deferred    Credits    3,522,627  45 

[13]  Sundry  Suspense  Accounts  7,881,840  28 

[14]  Province  Debt  Accounts 9,623,816  77 

[15]  Reserves  for  Certain  Contingent  Liabilities — 

(a)  Reserve  for  possible  losses  on  ultimate  realization 

of  active  assets 170,881,788  38 

[16]  Funded  Debt  Unmatured— 

(a)  Payable  in  Canada   15,290,808,921  83 

(6)  Payable  in  London 9,324,771  58 

(c)  Payable  in  New  York  198,000,000  00 


557,566  52 

4,146,364  72 

11,788,032  91 

3,135,098  73 

1,274,389  73 

7,635,122  28 

265,303  81 

275410  24 


34,674,995  15 

251,930,527  40 

81,998,853  34 

73,467,831  75 

21,213,317  97 

23,124,257  80 

112,719,912  77 

3,787,931  26 

7,606.430  04 

9,623^16  77 


74,987,400  00  245,869,188  38 

183,445,013  02  15,107,363,908  81 

68,513  14  9,256258  44 

100,000,000  00  298,000,000  00 


$16,290,483,150  86    $       9,845,920  98    $16,280,637,229  88 


Open  Accounts  will  be  found  on  page  F — 25  of  this  section. 
Open  Accounts  will  be  found  on  page   ...  of  this  section. 


.1    «B   >-aoit9B«nirk  ! 


REVENUES 

Comparative  Summary 

1948-49 

Ordinary  Revenue —  .  .     . 

Tax  Revenue: 

A     Chartered  Banks— Note  Circulation  Tax ,...^.......         165,791  38 

B     Insurance  Companies— Tax  on  Net  Premiums ;  .i n'.':irV?. .  .'.'l". .      3,338,759  32 

Non-Tax  Revenue : 

C     Return  on  Investments  102,733.916  75 

D     Bullion   and   Coinage    3,253,179  32 

E     Services  and  Service  Fees  434,717  82 

Premium,  Discount  and  Exchange 

F     Refunds  of  Expenditure 7,858  21 

G     Miscellaneous    7,316  83 

Total  Ordinary 109,941,539  63 


1947-48 


187369  50 
3,004,080  85 

73,227,300  22 

1,731.286  21 

337,066  32 

3,736,464  62 

8,434  87 

17,710  47 

82,250,213  06 


DEPARTMENT  OF  FINANCE  F— 5 

1948-49  1947-48 

Special  Receipts  and  Other  Credits — 

H     Refunds  of  Previous  Years'  War  and  Demobilization  Expenditures 2,401,579  62           12,650,302  96 

I      Miscellaneous  War,  Demobilization  and  Reconversion  Revenues   136,016  92                395,092  67 

J      Donations  to  the  Crown  68,774  67                138,430  80 

K     Canadian  Wheat  Board  120,642  71                  15,671  35 

Non- Active  Accounts: 

L     Saskatchewan  Seed  Grain  Guarantees,  1936  and  1937 9,773,449  24 


Grand  Total  $112,668,553  55        $105,223,160  08 

Details 

Ordinary  Revenue — 

Tax  Revenue: 

A     Chartered  Banks — Note  Circulation  Tax  165,791  38 

The  Chartered  Banks  Note  Circulation  Tax  is  collected  under  the  auth- 
ority of  Part  I  of  the  Excise  Tax  Act,  c.  179,  R.S.,  as  amended,  at  the  rate 
of  one-fourth  of  one  per  cent  upon  the  average  quarterly  amount  of  the 

notes  in  circulation  of  each  bank,  less  adjustments  for  notes  in  circulation  ' 

outside  of  Canada. 

B     Insurance  Companies — Tax  on  Net  Premiums   ...'..,.'.....  .7 . '.'.'  3,338,759  32 

Part  III  of  the  Excise  Tax  Act,  c.  179,  R.S.,  as  amended,  levied  a  tax  on 
net  insurance  premiums  received  by  companies  authorized  under  the  laws 
of  Canada  or  any  province  thereof,  of  (a)  2  per  cent  on  net  premiums  of 
companies,  other  than  an  association  of  persons  formed  on  the  plan  known 
as  Lloyds  or  an  exchange;  (b)  3  per  cent  on  net  premiums  received  by 
every  association  of  persons  formed  on  the  plan  known  as  Lloyds  and  by  *•;<.'('  '  :  ■  :: 
every  exchange.  The  tax  does  not  apply  to  marine  insurance.  Under  the 
same  authority,  a  tax  of  10  per  cent  was  levied  on  net  premiums  paid  by  any 
resident  of  Canada  for  insurance  on  property  with  companies  not  authorized 
under  the  laws  of  Canada  or  any  province  thereof.  For  the  fiscal  year 
1948-49,  taxes  on  premiums  of  licensed  companies  amounted  to  $3,328,119.01 
and  taxes  on  insurance  carried  with  unauthorized  companies  to  $10,640.31. 

Non-Tax  Revenue: 

C     Return  on  Investments  (for  details,  see  Appendix  1  to  this  section,  page 

F— 47) 102,733,916  75 

D     Bullion  and  Coinage : 

Operation  of  the  Royal  Canadian  Mint: 
Gold— Refining  charges,  $145,341.47;  handling  charges,  $681,197.27;   gain  HS*!/ 
on  stock-taking  at  $20.67+    the   ounce  fine,  $24,182.32;   Assay   Office, 
Vancouver — gain  in  operations,  $17,166  14  (assaying  and  refining  charges 
$4^21.31;  handling  charges,  $12,207.89;  gain  on  stock-taking,  $436.94)..         867,887  20 
Coinage — Net   gain    on   silver   bullion    and    coinage,   $1,606,171.19;    gain 
on  bronze  coinage,  $314,681.97;   gain  on  nickel  coinage,  $464,588.96; 

leas  loss  on  steel  coinage,  $150  2,385,292  12 

3,253,179  32 

E     Services  and  Service  Fees:  mo 

Royal   Canadian  Mint,  assays,  etc 398,552  03 

Bank  Act  Fees  10,481  25  Of  -•{ 

Repayment  by  the  chartered  banks  for  bank  inspection  expenses  for  the 

calendar  year  1948 25,590  04 

Bond  transfer  fees 94  50 

434,717  82 


Refunds  of  Previous  Years'  Expenditures: 

Transfer  of  an  amount  representing  the  balance  of  1937-38  cheques  that 
had  not  been  presented  for  payment  up  to  March  31,  1949.  Provision 
is  made  under  statutory  authority  for  the  honouring  of  these  liabilities, 
so  written  ofif,  if  and  when  payment  is  demanded  6,273  84 

Sundry 1,584  37 


7,858  21 
G     Miscellaneous  7,316  83 


Total  Ordinary  109,941,539  63 


F— 6 


PUBLIC  ACCOUNTS:  PART  II 


Special  Receipts  and  Other  Credits — 

H     Refunds  of  Previous  Years'  War  and  Demobilization  Expenditures:  ■ 

Refund  by  the  Canadian  Wheat  Board  in  respect  of  advances,  under 
authority  of  Vote  500,  Main  Estimates,  1947-48,  for  payments  to 
millers  and  other  manufa<;turers  of  wheat  products  1,800,000  00 

Credit  resulting  from  the  closing  out  of  the  United  Kingdom  General 
Settlement  Account  which  was  estabUshed  in  1945-46  to  record  trans- 
actions in  respect  of  the  implementation  of  the  terms  of  the  Canada- 
United  Kingdom  Financial  Settlement  Agreement  589,663  79 

Credit  resulting  from  the  utilization  by   the  Department   of   External 
Affairs  of  Danish  currency  acquired  by  Canada  in  settlement  of  claim     . '  !*loT  ■. 
for  supplies  furnished  by  Canada  and  distributed  as  relief  by  the  Com- 
bined Military  Authorities   8,335  20 

Sundry    3,580  63 

I      Miscellaneous  War,  Demobilization  and  Reconversion  Revenues: 

Wartime  Prices  and  Trade  Board — fines  for  violation  of  price  ceiling 

regulations   123,524  28 

Sundry    12,492  64 

J      Donations  to  the  Crown  

K     Canadian  Wheat  Board: 

Surplus  in   1947  Ontario  Wheat  Payment  Account,  including  accrued 

interest  to  March  31,  1949  97,911  03 

Balance  of  surplus — 1946  Crop  Account  Flax  Division,  including  accrued 
interest  to  March  31,  1949  22,731  68 

Grand  Total  


2,401,579  62 


136,016  92 
68,774  67 


120,642  71 
$112,668,553  55 


Certified  correct. 

W.  C.  CLARK, 

Deputy  Minister  of  Finance. 


APPROPRIATIONS  AND  EXPENDITURES 


See 
Page 


No.  of 
Vote 


Services 


194&;49 
Appropriations 


1948-49 
Expenditxu-es 


1947-48 
Expenditures 


F-9         Stat.     Minister  of  Finance — Salary  and  Motor  Car 

Allowance 12,000  00              12,000  00              12,000  00 

F-10         68    Departmental  Administration 1 ,  203 ,  482  81         1 ,  185 ,  846  20            934 ,  265  90 

F-10       Stat.  Express  charges  on  tombac  coin  withdrawn  from 

circulation 224  69                   224  69                1 ,  111  12 

F-10         69    Bank  Inspection  (Inspector  General  of  Banks' 

Office) 27,408  00              25,94150              24,610  04 

F-10         70    Royal  Canadian  Mint,  including  the  Dominion 

of  Canada  Assay  Office 923, 150  34            906,987  50            656,688  62 

£,166,265  84        e, ISO, 999  89        1,628,675  68 

SUPERANNUATION  AND  RETIREMXNT  BENEFITS 

F-11         71     Superannuation  and  Retirement  Acts, 

Administration 262,439  20 

F-11         72'!  Government's  contribution  to  the  Superannua- 

579/      tion  Fund 4,050,000  00 

F-11       Stat.  Civil  Service  Superannuation  and  Retirement 

Act 50,975  35              50,975  35              63,805  67 

F-1 1       Stat.  Public  Service  Retirement  Act 78 ,  266  24              78 ,  266  24              89 ,  450  70 

F-11       Stat.  Civil  Servants'  Widows'  Annuities  Act 52,206  85              52,206  85              58,044  20 

F-12       Stat.  Royal  Canadian  Mint  Act 8,300  65                8,300  65              11,837  02 

4,602,188  29        4,601,415  85        S. 929, 691  81 


261,666  76     218,328  08 
4,050,000  00    3,488,226  14 


DEPARTMENT  OF  FINANCE  F— 7 

See     No.  of  194S-49  1948-49  1947-48 

Page      Vote  Services  Appropriations        Expenditures         Expenditures 

PUBLIC   DEBT   CHARGES 

F-12       Stat.  Interest  on   Public   Debt— Funded   Debt   (in- 
cluding Treasury  Bills) — 

Payable  in  Canada 428,708,463  88    428,708,463  88    425,969,832  47 

Payable  in  London 321,248  44  321,248  44  330,246  96 

Payable  in  New  York 8,901,267  13        8,901,267  13        5,687,800  00 

Other  Liabilities 27,206,978  49      27,206,978  49      23,567,324  21 

Total  Interest  on  Public  Debt 465 ,137 ,957  94    465,137,957  94    455,455, 203  64 

F-12  Stat.  Annual  Amortization  of  Bond  Discount,  Prem- 
iums and  Commissions 8,517,772  32        8,517,772  32       10,052,136  37 

Servicing  of  Public  Debt — 

F-12       Stat.       Redemption  and  Transfer  of  Bonds 30,880  35  30,880  35  51 ,  119  56 

F-12         73         Commission  for  payment  of  interest  on  public 
debt,  Services  of  Fiscal  Agents,  London, 

Registrar's  Fees,  etc 439,500  00  300,031  98  304,877  66 

F-13       Stat.  Cost  of  Loan  Flotations 1 ,227,379  01         1 ,227,379  01  861 ,449  80 

475,353,489  62    475,214,021  60    466,724,787  OS 

PREMIUM,   DISCOUNT  AND  EXCHANGE 

F-13       Stat.  Premium,  Discount  and  Exchange 110,804  85  110,804  85 

SUBSIDIES   AND   SPECIAL   COMPENSATION 
TO   PROVINCES 

Subsidies  to  Provinces 

F-13  Stat.  Nova  Scotia 2,005,140  18  2,005,140  18  2,005,140  18 

F-13  Stat.  Prince  Edward  Island 656,931  88  656,931  88  656,931  88 

F-13  Stat.  New  Brunswick 1 ,632,385  76  1 ,632,385  76  1 ,632,385  76 

F-13  Stat.  Quebec 2,866,589  88  2,866,589  88  2,866,589  88 

F-13  Stat.  Ontario 3,155,007  48  3,155,007  48  3,155  007  48 

F-12  Stat.  Manitoba 1,715,622  58  1,715,622  58  1,722,20178 

F-13  Stat.  Saskatchewan 2,041 ,525  40  2,041 ,525  40  10,079,650  60 

F-13  Stat.  Alberta 2,018,039  00  2,018,039  00  10,272,766  60 

F-13  Stat.  British  Columbia 1 ,003,439  86  1 ,003,439  86  1 ,003,439  86 

17,094,682  02  17,094,682  02  33,394,114  02 

Special  Compensation  to  Provinces 

Compensation  to  Provinces  in  lieu  of  certain 
taxes  as  provided  in  the  Dominion-Provincial 
Tax  Rental  Agreements  Act,  c.  58,  1947— 

F-13       Stat.  Nova  Scotia 10,672,954  76  10,672,954  76  7,525,029  36 

F-13       Stat.  Prince  Edward  Island 1,769,705  51  1,769,705  51  1,226,392  08 

F-13       Stat.  New  Brunswick 8,477,570  94  8,477,570  94  5,866,363  29 

F-13       Stat.  Manitoba 13,409,194  70  13,409,194  70  9,495,975  93 

F-13       Stat.  Saskatchewan 14,069,522  51  14,069,522  51  10,261,02111 

F-13       Stat.  Alberta 14,021,392  63  14,021,392  63  9,903,880  44 

F-13       Stat.  British  Columbia 21,966,581  99  21,966,581  99  15,216,960  81 

84,386,923  04  84,386,923  04  59,495,623  02 

MISCELIjVJJEOUS   grants   and   CONTRIBUTIONS 

Canadian  General  Council  of  the  Boy  Scouts ...  15,00000  15,00000  9,00000 

Canadian  Council  of  the  Girl  Guides  Association  6 ,  000  00  6 ,  000  00  4 ,  860  00 

Royal  Astronomical  Society  of  Canada 2,00000  2,00000  1, 620  00 

Royal  Canadian  Academy  of  Arts 2,025  00  2,025  00  2,025  00 

Canadian  Writers  Foundation 4,000  00  4,000  00  2,500  00 

Canadian  Olympic  Association 17,500  00  17,500  00  17,500  00 

National  Battlefields  Commission 100 ,  000  00  100 ,  000  00  75 ,  000  00 

146,525  00  146,625  00  112,505  00 

GENERAL 

F-14  80  Tariff  Board,  including  the  Dominion  Trade  and 
Industry  Commission — Payments  may  be 
made  notwithstanding  anything  in  the  Civil 

Service  Act  or  regulations. 94,740  00  48, 147  96  43,646  67 

39882—8  •   """■•"'  ■''  -■'••'- 


F-14 

74 

F-14 

75 

F-14 

76 

F-14 

77 

F-14 

78 

F-14 

79 

F-14 

Stat. 

F— 8  PUBLIC  ACCOUNTS:  PART  11 

See     No.  of  1948-49  1948-49  1947-48 

Page      Vote  Services         ,  , '  Appropriations        Expenditures         Expenditures 

GENERAL — Concluded 

F-14         81 1  To  provide  for  the  expenses  of  the  Comptroller  of 

706        the  Treasury's  Office 11,136,86443       11,103,11612       10,634,426  84 

581 J 
F-16         82     Farmers'  Creditors  Arrangement  Act,  1943,  and 

Municipal     Improvements    Assistance    Act, 

1938,  Administration 63,331  00  33, 196  32  40,655  23 

F-16         83    Foreign  Exchange  Control  Board — 

Administration 268,000  00  228,608  35  124,652  34 

F-16       381   tTelephone  Service  at  Ottawa 415,000  00  395,744  75  331 ,554  29 

r-17         84  *To  grant  authority  for  the  payment  hereafter,  of 

a  secretarial  allowance  to  each  permanent 

civil  servant  appointed  to  perform  the  duties 

of  principal  Private  Secretary  to  a  Minister  of 

the  Crown 1  00 

F-17       934  *To  provide  for  the  expenses  of  a  Commission  to 

enquire  into  Prices 50,000  00  49,999  04** 

F-18       580     To    authorize    payment    to    Norman    Bell    of 

compensation  at  the  rate  of  $18  per  week  in  -»— *  ._..--..- ._t^,,._,j--^ 

respect  of  injuries  received  while  employed 

in  the  Overseas  Office  of  the  Comptroller  of 

the  Treasury,  effective  March  22,  1948 962  00  962  00 

F-18       Stat.  Redemption  of  Previous  Years'  Cheques 958  85  958  85  409  49 

F-18       Stat.  Veterans,  Business  and  Prof essional  Loans  Act .  34,544  76  34,544  76 

F-18       Stat.  Farm  Improvement  Loans  Act 4,819  99  4,819  99 

F-18         851  To   provide,   subject   to   the   approval   of   the 

707/      Treasury  Board,  for  salaries,  reclassifications  -^  ^J,  Rinjuouiri 

and  increases 15,000,000  00 

Less  transferred 10, 116,256  39 

4,883,743  61 

F-19         86     Unforeseen  expenses,  expenditure  thereof  to  be 

subject  to  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 2 ,  137  42 

77,862  58 

17,030,828  22       11,900,098  14       11,175,344  86 

PENSIONS    AND    OTHER   BENEFITS 

F-20       Stat.  Gratuities  to  families  of  deceased  employees..  .  4,269  23  4,269  23  3,884  00 

Expenditures:  from  Appropriations  not  required 
for  1948-49 63,001,591  96 

Total  Ordinary , 600,795,976  11     595,489,739  62    639,466,217  38 

SPECIAL 

Expenditures:  from  Appropriations  not  required 
for  1948-49 • . l''.'i 31 ,450,497  64 

DEMOBILIZATION  AND  RECONVERSION 

Wartime  Prices  and  Trade  Board — 

F-20         87         Administration 3,990,040  00 

F-21         88        Commodity  Prices  Stabilization  Corporation  18,000,000  00 

Employees  Plan — 
F-22         89        For  purchase   of   Canada  Savings   Bonds — 

Administration 

F-22  90  To  provide,  subject  to  the  approval  of  the 
Treasury  Board,  for  replacement  of  bonds 
lost  in  mails  and  for  reimbursement 
of     accounts     incorrectly     charged     with 

repayments 

F-22         91     To  provide  for  expenses  of  the  Cabinet  Com- 
mittee on  Dominion-Provincial  Relations. . .  . 
F-22         92    To  provide  for  the  payment  of  premiums  on 
Dominion  of  Canada  Sterling  Securities 


990,040  00 
000,000  00 

3,320,519  86 
14,910,943  14 

5,794,280  93 
34,341,383  86 

159,525  00 

105,138  44 

168,306  39 

5,000  00 

15  98 

633  45 

30,000  00 

14,164  63 

19,253  40 

20,000  00 

3,989  79 

7,017  52 

DEPARTMENT  OF  FINANCE  F— 9 

See     No.  of  1948-49  1948-49  1947-48     / 

Page      Vote  Service8  Appropriations        Expenditures         Expenditures 

F-23         93    To   provide,   subject  to   the  approval   of  the 

Treasury    Board,    for    miscellaneous    losses 

arising  from  the  sale  or  distribution  of  War 

Savings   Stamps,    War   Savings   Certificates, 

Victory  Bonds  or  Canada  Savings  Bonds 3,000  00  1,288  03  842  26 

F-23         94     To   provide,   subject   to   the   approval   of  the 

Treasury  Board,  for  miscellaneous  and  un- 
foreseen expenses  and  for  the  temporary  pro- 
vision of  recoverable  advances  for  working 

capital  purposes  and  for  the  re-advancing  of 

any  such  advances  repaid 1,000,000  00 

Less  transferred  to  other  depart- 
ments        76,882  89 

— 923,117  11  101,362  24  39,618  09 

F-23       708     To  provide  for  special  works  in  the  National 

Battlefields  Park 13,000  00  12,593  63  17,012  28 

F-23       582     To  reimburse  the  Canadian  WTieat  Board  in  re~ 

spect  of  carrying  charges  and  other  incidental 
J  ^^  expenses  incurred  by  the  said  Board  in  respect  ,  . 

of  wheat  sold  for  domestic  requirements  pur- 
suant to  Order  in  Council  P.C.  3222  dated 

July  30,  1946 1,218,833  10        1,218,833  10  .       . 

F-24       583    To  reimburse  the  Canadian  Wheat  Board  for 

payments  in  respect  of  flour  or  food  containing  — 

wheat  for  human   consumption  in   Canada, 

pursuant  to  Order  in  Council  P.C.  3376  dated     '  .      .       .  , 

July  28,   1948,  as  amended,  for  the  period 

ending  March  31,  1949 17,200,000  00       11,000,000  00       17,000,000  00 

Expenditures:  from  Appropriations  not  required 

for  1948-49 110,000  op 

Total  Demobilization  and  Reconver- 
sion   41,562,515  21       30,688,848  84      57,498,348  18 


OTHER  CHARGES 

F-25  Provision   for   Reserve   for   possible   losses   on 

ultimate  realization  of  active  assets 75,000,000  00  75,000,000  00  75,000,000  00 

Expenditures:  from  Appropriations  not  required 

for  1948-49 525  00 

Total  Other  Charges 75,000,000  00  75,000,000  00  75,000,525  00 

•                                                               — ■ 

Grand  Total $717,358,491  32  $701,178,588  46  $803,415,588  20 

tinnt'.o"  i                             —  -  - 


*  Complete  title  is  shown  in  the  following  details, 
t  Under  the  Department  of  Public  Works  in  the  previous  fiscal  year. 
"*  Expenditures  were  $142,018.71.  of  which  $92,019.67  was  charged  to  Vote  94. 


Salary  of  Minister,  Hon.  D.  C.  Abbott,  Salaries  Act,  c.  24,  1944 $       10,000  00 

Motor  Car  Allowance  to  Minister,  Appropriation  Act  No.  5,  c.  61,  1931 $         2,000  00 


The  Hon.  D.C  Abbott  received  travelling  expenses  of  $1,028.10  which  were  charged  to  Vote  68. 


^9882— 8i 


.uou.:ju  i...' 


F— 10 


PUBLIC  ACCOUNTS:  PART  II 


Vote  68     Departmental  Administration 

Estimates           Allotments  Expenditures 

Salaries   780^81  00            780,881  00  780,881  00 

Allotted  from  Vote  85,  Salaries,  etc 205,492  81            205,492  81  205,492  81 

Allowances    '. 6,076  00  6,076  00 

Printing,  Stationery  and  Office  Equipment  90,000  00              88,000  00  80,461  44 

Express  on  coin  and  silver  bullion  shipments 50,000  00              52,612  75  52,612  75 

Travelling  Expenses  18,000  00              12,387  25  10,003  09 

A     Sundries    53,033  00              58,033  00  56,395  11 

$1,203,482  81        $1,203,482  81  $1,185,846  20 

This   vote    was   provided    for    administrative    expenses   not   exclusively    related    to    any  branch    of    the 
Department. 

As  at  March  31,  1949,  there  were  477  salaried  employees  being  paid  from  this  vote,  of  whom  93  were 
permanent  and  384  temporary. 
A     Includes  $37,868.40  for  rental  of  equipment  and  $5,219.93  for  unemployment  insurance. 


Express  charges  on  tombac  coin  withdrawn  from  circulation.  Currency  Act,  c.  40,  R.S $ 


224  69 


Payments  were  made  under  authority  of  P.C.  3068,  July  23,  1946,  to  sundry  chartered  banks. 


Vote  69     Bank  Inspection  (Inspector  General  of  Banks^  Office) 


Salaries    , 

Rental   

Travelling  Expenses  

Printing,  Stationery  and  Offi-ce  Equipment 
Sundries 


Estimates 

Allotments 

Expenditures 

18,480  00 

19,280  00 

19.245  00 

900  00 

900  00 

900  00 

3,000  00 

2,200  00 

1,687  59 

500  00 

500  00 

252  26 

4,528  00 

4,528  00 

3,856  65 

$     27,408  00        $     27,408  00       $     25,941  50 


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  the  Bank  Act,  c.  30,  1944,  and  the  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  repayments  are  credited  to  Revenues — Services  and  Service  Fees. 

As  at  March  31,  1949,  there  were  3  salaried  employees  being  paid  from  this  vote,  of  whom  1  was 
permanent  and  2  temporary. 


Vote  70     Royal  Canadian  Mint,  including  the  Dominion  of  Canada  Assay  Office 

Estimates  Allotments 

Salaries    556,637  00  597,637  00 

Allotted  from  Vote  85,  Salaries,  etc 128,719  34  128,719  34 

Overtime    45,000  00  4,000  00 

Miscellaneous  Current  Expenses  4,000  00  9,400  00 

Equipment,  Machinery  and  Repairs 11,600  00  9,600  00" 

Power,  Light  and  Gas  18,000  00  18,000  00 

Supplies— Coining   and    Medal    Work    50,300  00  47,300  00 

Supplies — Refining  and  Assaying   68,500  00  53,500  00 

Printing,  Stationery  and  Office  Equipment   30,000  00  49,000  00 

Freight,  Express  and  Cartage   2.500  00  4,000  00 

Travelling   Expenses    1,500  00  1,800  00 

Contingent    Reserve    6,394  00  194  00 


Expenditures 

597,637  00 

128,719  34 

8,702  03 

8,974  45 

16,067  27 

43,570  32 

50,380  53 

47,375  33 

3,906  89 

1,654  34 

$  923.150  34        $   923,150  34        $   906,987  50 


This  vote  was  provided  for  expenses  in  connection  with  the  operation  of  the  Royal  Canadian  Mint,  Ottawa, 
and  the  Assay  Office,  Vancouver,  under  the  authority  of  the  Royal  Canadian  Mint  Act,  c.  48,  1931,  including 
the  minting  of  silver,  steel  and  bronze  coin  and  the  refining  and  assaying  of  gold  bullion. 


DEPARTMENT  OF  FINANCE  F— 11 


Or tiie  above  expenditures,  those  for  the  Assay  Office,  Vancouver,  totalled  $25,769.35  consisting  of:  salaries, 
$24,220.16;  miscellaneous  current  expenses,  $763.08;  equipment — machinery  and  repairs,  $11.85;  supplies- 
refining  and  assaying,  $465.83;  printing,  stationery  and  ofl5ce  equipment,  $300.54;  freight,  express  and  cartage, 
$7.89. 

As  at  March  31,  1949,  there  were  402  salaried  employees  being  paid  from  this  vote,  of  whom  102  were 
permanent  and  300  temporary.  , 


SUPERANNUATION  AND  RETIREMENT  BENEFITS 
Vote  71     Superannuation  and  Retirement  Acts,  Administration 

Estimates  Allotments       Expenditures 


Salaries   212,016  00  212,016  00  212,016  00 

Allotted  from  Vote  85,  Salaries,  etc 42,348  20  42,348  20  42,348  20 

Allowances    360  00  360  00 

Printing,  Stationery  and  Office  Equipment  5,000  00  5,000  00  4,816  30 

Sundries    2,715  00  2,715  00  2,486  26 


$   262,439  20        $   262,439  20        $   261,666  76 


As  at  March  31,  1949,  there  were  135  salaried  employees  being  paid  from  this  vote,  of  whom  11  were 
permanent  and  124  temporary. 


Votes  72  and  579     Government's  contribution  to  the  Superannuation  Fund 4,050,000  00 

Expenditures $4,050,000  00 


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  net  current  contributions  to  the  fund  by  such  employees 
in  the  fiscal  year  1947-48  were  $4,055,557.73  and  there  remains  an  undischarged  liability  of  $5,557.73  in  this 
respect. 


Civil  Service  Superannuation  and  Retirement  Act,  c.  17,  R.S.,  1906 $      50,975  35 


n*tr-!»}l  l>>li}biIo«ao3  ,*hnnH  1«.  't'»i-< 

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  on  or  after  April  1,  1893,  and 
eligible  for  superannuation  under  the  above  Act,  are  made  from  the  Superannuation  Account  (see  page  F — 30) . 


PubUc  Service  Retirement  Act,  c.  67,  1920 ri^^^'i^.V-Vl'.-l  ,'Jb]^i^i  .V.  A". .  .$       78,266  24 

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). 


Ovil  Servants'  Widows'  Annuiries  Act,  c.  74,  1927 $      52,206  85 


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. 


F— 12  PUBLIC  ACCOUNTS:  PART  II 

Royal  Canadian  Mint  Act,  c.  48,  1931 V* v-. • >         S'^OO  65 


The  Royal  Mint  became  the  Royal  Canadian  Mint,  a  branch  of  the  I>epartment  of  Finance  on  December  1, 
1931,  under  the  above  authority,  which  included  provision  for  payment  to  those  employees  who  did  not  elect 
to  become  contributors  under  the  provisions  of  the  Civil  Service  Superannuation  Act,  c.  24,  R.S.,  of  the  same 
benefits  ihey  would  have  received  if  they  had  remained  under  the  provisions  of  the  United  Kingdom 
Superannuation  Acts  then  in  force. 

Included  in  the  pension  to  F.  J.  Cletheroe  is  a  portion  on  account  of  service  in  the  Royal  Mint,  London, 
England,  which  is  recovered  from  the  Government  of  the  United  Kingdom  after  the  close  of  each  fiscal  year. 
The  amount  of  $49.64  for  the  fiscal  year  1947-48  was  received  during  the  current  year  and  credited  hereto. 


PUBLIC  DEBT  CHARGES 

Interest    on    Public    Debt — Funded    Debt     (including    Treasury    Bills) — Consolidated 
Revenue  and  Audit  Act,  c.  27,  1931 

Payable  in  Canada 428,708,463  88 

Payable  in  London 321,248  44 

Payable  in  New  York 8,901,267   13 

437,930,979  45 
Other  Liabilities •  •  • 27,206,978  49 

$465,137,957  94 

Details  of  this  expenditure  are  shown  in  Appendix  2  to  this  section,  page  F — 49. 
«o  «<  

Annual  Amortization  of  Bond  Discount,  Premiums  and  Commissions,  Consolidated  Revenue 

and  Audit  Act,  c.  27,  1931 $8,517,772  32 


This  amount  is  the  portion  applicable  to  the  fiscal  year  1948-49  of  the  net  cost  of  bond  discounts,  premiums 
and  commissions  on  loans  issued,  commencing  with  that  of  October  1,  1930.  Such  amount  was  credited  to 
Deferred  Charges — Unamortized  Discounts  and  Commissions  on  Loans  Account  (see  under  Open  Accounts 
further  on  in  this  section).  Details,  by  loans,  of  the  amount  amortized  will  be  found  in  Part  I  of  this  Report, 
page  38. 


Servicing  of  Public  Debt — Redemption  and  Transfer  of  Bonds,  Consolidated  Revenue  and 

Audit  Act,  c.  27,  1931 .,.♦ $      30,880  35 

i  :     A>n-,>.ir  ======= 

Details  of  this  expenditure  will  be  found  in  Appendix  3  to  this  section,  page  F — 52.      ..Ai^*i4*^ 


Vote  73     Servicing  of  Public  Debt — Commission  for  payment  of  interest  on  public  debt.  Services  of 
Fiscal  Agents,  London,  Registrar's  Fees,  etc. 

Estimates  Allotments       Expenditures 

Services  of  fiscal  agents,  London,  England   1,500  00  1,500  00                1,403  81 

Commission  for  payment  of  coupon  and  fully  registered  interest  322,000  00  322,000  00            253,938  28 

Fees  for  acting  as  registrar   1,000  00  1,000  00                  144  00 

Cost  of  replenishing  reserve   stocks   of  bonds  depleted   through 

transfers  and  exchanges    100,000  00  100,000  00              43,910  50 

To   provide    for   losses   incurred    in   the    redemption    of   Canada 

Savings  Bonds  not  arising  from  fault  or  negligence  on  the  part 

of  the  redemption  agent 10,000  00  10,000  00 

Sundries    5,000  00  5,000  00                  636  39 

'..-  ■'  v.'sLV'J^yte.-"     H^'ii'  •   439,500  00        $   439,500  00        S   300,031  98 

Details  of  this  expenditure  will  be  found  it  Appendix  3  to  this  section,  page  F— 52. 


DEPARTMENT  OF  FINANCE  F— 13 

Cost  of  Loan  Flotations — Consolidated  Revenue  and  Audit  Act,  c.  27,  1931 $1,227,379  01 


The  above  amount  represents  expenses  in  connection  with  the  issue  and  sale  of  Canada  Savings  Bonds,  the 
organization  of  which  was  under  the  jurisdiction  of  the  Bank  of  Canada  (P.C.  2790,  July  5,  1946). 

A  detailed  breakdown  of  the  above  expenditures  will  be  found  in  Appendix  4  to  this  section,  page  F — 53. 

As  at  March  31,  1949,  there  were  no  salaried  employees  being  paid  from  the  account. 

The  following  voluntary  workers  received  travelling  expenses  of  $500  or  over:  S.  G.  Bartlett,  $561.22;  R.  M. 
Bird,  $522.45;  P.  A.  Blackshaw,  $763.88;  J.  R.  Findley,  $633.24;  A.  F.  Francis,  $567.85;  N.  L.  MacNames,  $884.32; 
F.  P.  Mallon,  $794.77;  G.  C.  Munro,  $769.82;  W.  F.  Munro,  $542.85;  W.  A.  Reid,  $537.84;  E.  W.  Simpson, 
$580.10;  W.  A.  Wall,  $70671;  L.  F.  Worsley,  $712. 

Contractors'  security  deposits  amounting  to  $118,000  in  bonds  are  in  the  custody  of  this  Department  in 
connection  with  contra<?ts  for  the  printing  and  engraving  of  bonds  and  other  securities. 


PREMIUM,  DISCOUNT  AND  EXCHANGE 
Premium,  Discount  and  Exchange $     110,804  85 


The  above  amount  represents  the  excess  of  debits  over  credits  in  the  Premium,  Discount  and  Exchange 
Account  at  the  close  of  the  current  fiscal  year.  Details  of  the  operation  of  this  account  will  be  found  under 
Sundry  Suspense  Accounts — see  Open  Accounts  further  on  in  this  section. 


SUBSIDIES  AND  SPECIAL  COMPENSATION  TO  PROVINCES 

Special 
Province  .  Subsidies  Compensation  Total 


Nova    Scotia    2,005,140  18  10,672,954  76  12,678,094  94 

Prinze  Edward  Island  656,931  88  1,769,705  51  2,426,637  39 

New  Brunswick 1,632,385  76  8,477,570  94  10,109,956  70 

Quebec    .•  2,866,589  88  2,866,589  88 

Ontario    3,155,007  48  3,155,007  48 

Manitoba    1,715,622  58  13,409,194  70  15,124,817  28 

Saskatchewan 2,041,525  40  14,069,522  51  16,111,047  91 

Alberta    2,018,039  00  14,021,392  63  16,039,431  63 

British    Columbia 1,003,439  86  21,966,581  99  22,970,021  85 


$  17,094,682  02        $  84,386,923  04        $101,481,605  06 


Subsidies  to  Provinces $  17,094,682  02 


Payments  to  provinces  are  shown  in  the  first  column  of  the  above  statement.    Details  will  be  found  in 
Appendix  5  to  this  section,  page  F — 54.  .   _  -^     ■.  a  ■  ■  iv/^,- 


Compensation    to    Provinces    in    lieu    of    certain    taxes    as    provided    in    the    Dominion- 
Provincial  Tax  Rental  Agreements  Act,  c.  58,  1947 %  84,386,923  04 


Under  the  provisions  of  the  above  Act,  the  Minister  of  Finance  may,  on  behalf  of  the  Government  of 
Canada,  enter  into  an  agreement  with  any  of  the  provinces  to  provide,  in  accordance  with,  and 
subject  to,  such  terms  and  conditions  as  may  be  so  approved,  that  the  Government  of  Canada  will 
pay  compensation,  not  exceeding  the  amount  authorized  by  the  Act,  to  the  Government  of  the  Province  if  that 
Government  and  the  municipalities  in  that  Province  refrain  from  levying  certain  taxes  for  a  limited  period. 

Agreements  were  entered  into  with  all  the  provinces,  with  the  exception  of  Ontario  and  Quebec.  These 
agreements,  which  were  effective  April  1,  1947,  provided  for  quarterly  payments  on  June  30,  September  30, 
December  31  and  March  31  and,  commencing  with  the  current  fiscal  year,  are  subject  to  annual  adjustment 
after  the  fifteenth  day  of  September  on  the  basis  of  the  relevant  ratios  of  population  and  the  values  of  the 
gross  national  product  per  capita.     Each  province  is  guaranteed  a  minimum   annual  amount. 

Payments  to  those  provinces  with  which  agreements  have  been  effected  are  shown  in  the  second  column 
of  the  above  statement. 


F— 14  PUBLIC  ACCOUNTS:  PART  II 

MISCELLANEOUS  GRANTS  AND  CONTRIBUTIONS 

Vote  74     Canadian  General  Council  of  the  Boy  Scontg -.  $  15,000  00 

Vote  75     Canadian  Council  of  the  Girl  Guides  Association $  6,000  00 

Vote  76     Royal  Astronomical  Society  of  Canada $  2,000  00 

Vote  77     Royal  Canadian  Academy  of  Arts $  2,025  00 

Vote  78     Canadian  Writers    Foundation $  4,000  00 

Vote  79     Canadian  Olympic  Association $  17,500  00 

National  Battlefields  Commission,  c.  57,  1908,  as  amended $  100,000  00 


The  last  amount  is  a  statutory  grant  to  the  National  Battlefields  Commission  for  the  acquisition,  manage- 
ment and  control  of  national  battlefields  under  the  provisions  of  an  Act  respecting  the  National  Battlefields  at 
Quebec,  c.  57,  1908,  as  amended.  Section  1  of  a  1948  amendment  to  the  Act  (c.  62,  1948)  authorized  payment 
out  of  the  Consolidated  Revenue  Fund  of  Canada  to  the  Commission  of  the  sum  of  $100,000  a  year  for  a 
period  not  exceeding  10  years  from  April  1,  1948.  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  f^ound  in 

Appendix  7,  to  this  section,  page  F — 67. 

i->x3  bflta  tat. 


GENERAL 


Vote  80      Tariff   Board,   including   the  Dominion  Trade   and   Industry   Commission — ^Payments   may   be 
made  notwithstanding  anything  in  the  Civil  Service  Act  or  regulations 

Estimates  Allotments  Expenditures 

Salaries 78,740  00  78,740  00  44,205  40 

Travelling  Expenses   3,000  00  3,000  00  207  40 

Telegrams  and  Telephones  1,500  00  1,500  00  22  26 

,       Printing,  Stationery  and  Office  Equipment  3,000  00  3,000  00  562  67 

Reporting  Service   2,000  00  2,000  00 

Dominion  Trade  and  Industry  Commission  1,000  00  1,000  00 

Sundries    3,000  00  3,000  00  650  23 

A     Annuity  to  Retired  Member  of  the  Board  2,500  00  2,500  00  2,500  00 


$     94,740  00        $     94,740  00        $     48,147  96 


This  vote  was  provided  for  the  expenses  of  administering  the  Tariff  Board  Act,  c.  55,  1931,  under  which,  in 
resi>ect  of  goods  produced  in  or  imported  into  Canada,  inquiries  into  costs  of  raw  materials,  production, 
transportation,  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  investigations  into  complaints  respecting  unfair  trade  practices. 

As  at  March  31,  1949,  there  were  10  permanent  salaried  employees  being  paid  from  this  vote. 
A     Annuity  to  M.  N.  Campbell  under  the  provisions  of  section  8  of  the  Act. 


Votes  81,  706  and  581      To  provide  for  the  exjlenses  of  the  Comptroller  of  the  Treasury's  Office 

Estimates  Allotments  Expenditures 

Salaries    8,383,000  00  8,399,000  00  8,399,000  00 

■  •     AUotted  from  Vote  85,  Salaries,  etc 811,864  43  811,864  43  811,864  43 

Allowances    16,000  00  • 

Printing,  Stationery  and  Oflice  Equipment  475,000  00  475,000  00  461,467  72 

Travelling    Expenses    150,000  00  150,000  00  136,03981 

Rental  of  Equipment   191,000  00  186,900  00  183,879  05 

A     Sundries    175,000  00  172,000  00  169,140  06 

B     Postage— Family  Allowance  Cheques   785,000  00  788,000  00  787,724  10 

B     Postage— Registration  of  Income  Tax  Refund  Cheques         150,000  00  154,100  00  154,000  95 


$  11,136,864  43       S  11,136,864  43        $  11,103,116  12 


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 
Departments,  and  other  duties  assigned  by  the  Governor  in  Council. 


DEPARTMENT  OF  FINANCE 


F— 15 


As  at  March  31,  1949,  there  were  4,473  salaried  employees  being  paid  from  this  vote,  of  whom  1,067  were 
permanent  and  3,406  temporary. 

A  A  distribution  of  expenditures  follows:  freight  and  express,  $5,808.82;  machine  inspections  and  repairs, 
$24,257.42;  postage,  $27,316;  telephone  and  telegraph,  $12,31458;  unemployment  insurance,  $58,13924; 
miscellaneous,  $41,304.30. 

B     Expenditures  from  these  allotments  represent  payments  to  the  Post  Office  Department. 

A  distribution  of  expenditure  by  offices  follows: 

Other 

Salaries               Expenditures  Total 

Office  of  the  Comptroller  311,837  42  56,398  65  368,236  07 

Central  Pay  Office    530,929  47  146,78183  677,71130 

Cheque  Disbursement  Division   156,767  41  39,594  61  196,362  02 

Cost  Inspection  and  Audit  Division  198,149  96  42,967  79  241,117  75 

Special  District  Audit  Office,  Quebec   30,135  00  1,987  10  32,122  10 

Regional  Administrator,  Regina   130,064  05  30,330  89  160,394  94 

Regional  Administrator,  Vancouver  93,630  92  24,257  62  117,888  54 

Treasury  Office,  London,  England   50,742  00  32,239  30  82,981  30 

Treasury  Office,  Department  of — 

Agriculture   ' 181,252  15  5,323  26  186,575  41 

External  Affairs,  Prime  Minister's  Office  and  Privy  Council  81,483  38  5,245  89  86,729  27 

Fisheries    43,245  69  2,960  02  46,205  71 

House  of  Commons  10,765  00  201  55  10,966  55 

Justice    38,766  92  1,130  34  39,897  26 

Labour    40,173  76  2,455  78  42,629  54 

Unemployment  Insurance  Commission   741,514  37  43,092  56  784,606  93 

Mines  and  Resources  333,589  21  13,971  92  347,561  13 

National   Defence    1,252,247  08  89,020  12  1,341,267  20 

National  Health  and  Welfare   1,141,048  76  1,010,659  70  2,151,708  46 

National  Revenue 

Customs  and  Excise  Divisions  96,688  26  898  15  97,586  41 

Taxation  Division   412,838  31  192,889  63  605,727  94 

Post    Office    89,962  61  3,818  34  93,780  95 

Public  Printing  and  Stationery   62,181  59  2,086  50  64,268  09 

Public  Works  and  the  Civil  Service  Commission  194,813  56  14,830  64  209,644  20 

Reconstruction  and  Supply   68,969  38  504  78  69,474  16 

National  Film  Board    51,738  31  2,963  49  64,70180 

Royal  Canadian  Mounted  Police   109,948  34  2,362  86  112,311  20 

The  Senate    7,875  00  101  98  7,976  98 

Trade  and  Commerce  and  the  Secretary  of  State 98,738  82  4,777  65  103,516  47 

National  Research  Council   187,503  15  20,528  92  208,032  07 

Transport    210,858  42  8,888  22  219,746  64 

Veterans  Affairs  .• 1,717,215  47  70,826  31  1,788,04178 

Soldier  Settlement  and  Veterans'  Land  Act  535,190  66  18,155  29  553,345  95 


$    9,210,864  43        $    1,892,251  69        $  11,103,116  12 


"Other  Expenditures"  of  the  Treasury  Office,  Department  of  National  Health  and  Welfare  include  postage 
of  $787,724.10  on  family  allowance  cheques;  those  of  the  Treasury  Office,  Department  of  National  Revenue, 
Taxation  Division,  include  postage  of  $154,000.95  on  income  tax  refund  cheques. 

Expenses  of  district  offices  are  included  in  the  above  amounts  for  the  Cost  Inspection  and  Audit  Division 
and  for  the  following  Treasury  Offices:  Unemployment  Insurance  Commission,  National  Defence,  National 
Health  and  Welfare,  Public  Works,  Veterans  Affairs,  Soldier  Settlement  and  Veterans'  Land  Act. 


F— 16  PUBLIC  ACCOUNTS:  PART  II 

Vote  82     Farmers'  Creditors  Arrangement  Act,  1943,  and  Municipal  Improvements  Assistance  Act,  1938, 
Administration 

Estimates  Allotments        Expeaditures 

Salaries    40,251  00  40,251  00  26,785  69 

Fees    10,000  00  10,000  00  1,780  00 

Travelling  Expenses  2,500  00  2,500  00  194  94 

Printing,  Stationery  and  OflSce  Equipment 1,000  00  1,000  00  290  37 

Postage   1,000  00  1,000  00  393  25 

Rents    500  00  500  00 

Filing  and  Legal  Costs  2,500  00  2,500  00  2,077  80 

Telephones  and  telegrams  500  00  500  00  266  18 

A     Land    appraisals    4,000  00  4,000  00  798  00 

Sundries    1,080  00  1,080  00  610  09 


$     63,331  00        $     63,331  00        $     33,196  32 


This  vote  was  provided  for  the  costs  of  (a)  administration  in  connection  with  the  facilitation  of  compromises 
and  arrangements  between  insolvent  farmers  and  their  creditors  in  the  Provinces  of  Quebec,  Manitoba, 
Saskatchewan  and  Alberta  and  (6)  certain  administrative  expenses  in  connection  with  the  Municipal  Improve- 
ments Assistance  Act,  c.  33,  1938. 

As  at  March  31,   1949,  there  were   11   salaried  employees  being  paid   from   this   vote,   of  whom   1   was 
permanent  and  10  temporary. 

A     This  amount  was  paid  to  the  Canadian  Farm  Loan  Board. 


Vote  83     Foreign  Exchange  Control  Board — Administration 

Estimates  Allotments        Expenditures 

Cost  of  Coin  Shipments 10,000  00  30,000  00  27,807  31 

Postage  and  Express  10,000  00  10,000  00  4,374  23 

Telephones  and  Telegrams 43,000  00  30,000  00  28,128  94 

.•)       Printing    50,000  00  80,000  00  68,089  92 

A     Enforcement  Expenses   10,000  00  19,000  00  18,818  71 

Public  Information  Program 135,000  00  87,000  00  70,653  77 

Miscellaneous     10,000  00  12,000  00  10,735  47 


$   268,000  00        $   268,000  00        $  228,608  35 


Section  12  of  the  Foreign  Exchange  Control  Act,  c.  53,  1946,  as  amended,  directs  that  the  Bank  of  Canada 
in  its  capacity  as  fiscal  agent  for  the  Government  of  Canada  shall  without  charge  (a)  act  as  technical  adviser, 
agent  and  banker  of  the  Board  and  deal  in  foreign  currencies  and  transactions  relating  thereto  and  otherwise 
assist  or  act  on  behalf  of  the  Board  and  (t»)  provide  the  Board  with  such  officers,  clerks  and  employees, 
premises  and  office  supplies  and  equipment  as  may  be  required  by  the  Board  and  pay  travelling  expenses 
of  the  said  officers,  clerks  and  employees. 

Section  17  directs  that  the  Board  shall  pay  out  of  the  Exchange  Fund  Account  such  remuneration  in 
connection  with  the  functions  and  services  of  authorized  dealers  pursuant  to  this  Act  as  the  Governor  in 
Council  may  prescribe. 

Section  13  directs  that,  except  as  provided  by  sections  12  and  17,  the  costs  of  administration  of  this  Act 
shall  be  paid  out  of  moneys  provided  by  Parliament. 

Expenditures  were  made  by  the  Bank  of  Canada,  which  was  reimbursed  from  the  above  vote. 

A  Legal  fees  included  the  following  payments  of  $500  or  over:  F.  P.  Brais,  Montreal,  $648;  Harries,  Houser 
and  Jones,  Toronto,  $706.50;  Harold  T.  Hough,  Windsor,  Ont.,  $830.85;  William  E.  Kelly,  Windsor,  Ont., 
$986.32;  Locke,  Guild,  Lane,  Sheppard  and  Yule,  Vancouver,  $611.51. 


Vote  381      Telephone  Service  at  Ottawa 415,000  00 

Expenditures $    395,744  75 


The  expenditures  cover  the  costs  of  telephone  service  for  the  various  departments  at  Ottawa  and  the 
telephones  at  the  residences  of  the  Ministers  and  their  private  secretaries"  the  Animal  Laboratories,  Hull, 
the  Post.  Office.  Hull,  Lockhouses,  Hog's  Back  and  Long  Island  and  R.C.M.P.  Barracks,  Rockcliffe.    Exchange 


DEPARTMENT  OF  FINANCE  F— 17 

service  for  offices  is  given  through  one  large  and  six  smaller  branch  exchanges  and  the  expenditures  were 
$422,110.49.  Other  expenditures  were  for  direct  telephone  services,  $8,656.21  and  for  printing  of  government 
directories,  $2,648.26. 

Repayments  amounting  to  $37,670.21  by  the  Canadian  Commercial  Corporation,  Central  Mortgage  and 
Housing  Corporation,  Unemployment  Insurance  Commission,  War  Assets  Corporation  and  sundry  other 
offices  for  the  use  of  these  services,  were  credited  to  this  vote. 


Vote  84  To  grant  authority  for  the  payment  hereafter,  notwithstanding  the  provisions  of 
the  Civil  Service  Act  or  any  other  Act  or  Law,  and  subject  to  the  approval  of  the 
Governor  in  Council  in  each  case,  of  a  secretarial  allowance  to  each  permanent  Civil 
Servant  appointed  to  perform  the  duties  of  principal  Private  Secretary  to  a  Minister  of 
the  Crown  (or  other  member  of  the  Government,  or  to  the  Leader  of  the  Opposition) 
in  an  amount  sufficient  to  provide,  with  his  permanent  salary,  annual  compensation  at 
a  rate  equal  to  the  rale  approved  by  the  Governor  in  Council  for  such  principal  Private 

Secretaries  who  are  not  permanent  Civil  Servants $  1  00 

Expenditures nil 


Payment  of  this  allowance  was  made  out  of  the  vote  from  which  the  employee  received  his  salary. 


Vote  934      To  provide  for  the  expenses  of  a  Commission  to  be  appointed  under  Part  I 
of  the  Inquiries  Act,  to  enquire  into  prices  and  related  subjects,  as  recommended  by 

the  Special  Committee  on  Prices 50,000  00 

Expenditures $      49,999  04 


A  further  amount  of  $92,019.67  was  provided  from  Vote  94  and  expended  in  full.  The  total  amount 
available  for  expenditures  was,  therefore,  $142,019.67,  and  the  expenditures  as  detailed  below  amounted  to 
$142,018.71. 

P.C.  3109,  July  8,  1948,  authorized  the  appointment  of  Commissioners  to  continue  the  inquiry  initiated 
by  the  Special  Committee  on  Prices,  into  and  concerning  price  structures,  factors  leading  to  price  and  cost 
increases  and  increased  profits  margin  in  Canada,  paying  particular  regard  to  essential  commodities  and 
services  in  common  daily  use.  The  Commission  was  authorized  to  depute  any  qualified  person  as  a  special 
Commissioner  and  to  engage  the  services  of  counsel,  technical  advisers  or  other  experts,  clerks,  reporters  and 
assistants  as  they  deem  necessary  or  advisable. 

P.C.  90/3400,  July  29,  1948,  as  amended  by  P.C.  83/4055,  September  10,  1948,  authorized  ihe  rates  of  per 
diem  allowances  to  be  paid  to  the  Chairman  and  members  of  the  Commission  and  the  payment  of  travelling 
and  living  expenses.  The  amended  authority  designated  the  Minister  of  National  Health  and  Welfare  as 
the  Government's  consultative  authority  for  the  Commission. 

A  distribution  of  expenditures  follows:  ■     --:^-.— 

Salaries 10,623  34 

A     Travelling  Expenses    19,007  81 

Printing  and  Stationery 48,261  41 

B     Fees  to  Commissioners   17,885  00 

C     Legal   Fees 16,000  00 

D     Fees  to  Accountants 8,175  00 

E     Special    Services  .  .  .,^. .  ^, 8,257  00 

F     Sundries     -l,^. .".  .J,^... 13,809  15 


.«'j-*wiiii.*uc|xa  J   142,018  71 


A  Travelling  expenses  of  $500  or  over  were  paid  to:  C.  A.  Curtis,  Chairman,  $1,636.91;  Mrs.  T.  W,  Sutherland, 
Member,  $3,853.38;  H.  C.  Bois,  Member,  $1,079.40;  H.  A.  Dyde,  Counsellor,  $2,694.05;  Marcel  Caron, 
Chartered  Accountant,  $1,220.40;  J.  R.  M.  Wilson  of  Clarkson,  Gordon  &  Co.,  $500.36;  H.  J.  Mackin, 
President  of  Canadian  Western  Lumber  Co.  Ltd.,  $629.50. 

B  Payment  was  made  at  the  rate  of  $40  per  diem  to  the  Chairman  and  $30  per  diem  to  the  Members  of 
the  Commission  as  follows:  C.  A.  Curtis,  Chairman,  $6300;  H.  C.  Bois,  $4,290;  Mrs.  T.  W.  Sutherland, 
$6,795. 

C     H.  A.  Dyde  was  paid  at  the  rate  of  $125  per  diem  and  received  $16,000.     

D  Clarkson,  Gordon  &  Co.  received  $2,540  at  the  rate  of  $125  per  diem  and  Marcel  Caron,  $5,635  at  the 
rate  of  $70  per  diem.  ,,>  . 


F— 18  PUBLIC  ACCOUNTS:  PART  11 

E  Expenditures  comprise  fees  for  preparing  monographs  on  subjects  investigated  by  the  Commission  and 
the  following  received  $500  or  over:  W.  H.  Poole,  Kingston,  Ont.,  $1,172.50;  Clarence  L.  Barber,  Hamilton, 
Ont.,  $1,440;  Harriet  Parsons,  Toronto,  $1,461;  Maurice  Lamontagne,  Quebec,  $930;  G.  L.  Burton,  Ste. 
Anne  de  Bellevue,  Que.,  $792;  B.  S.  Keirstead,  Westmount,  Que.,  $602.50. 

F  Expenditures  include  payments  of  $5,343.13  to  the  Canadian  Reporting  Co.,  for  taking  and  transcribing 
evidence,  and  translation  fees  of  $500  or  over  to  the  following:  Pierre  Chevassu,  Ottawa,  $1,292.59;  Mrs. 
G.  H.  Cousineau,  Ottawa,  $536.25;  Aurele  Goyer,  Montreal,  $620.40;  Paul  Paradis,  Eastview,  Ont.,  $968.89; 
Adelard  Chartrand,  Ottawa,  $634.21. 


Vote  580     To  authorize  payment  to  Norman  Bell  of  compensation  at  the  rate  of  $18  per 
week   in   respect   of   injuries    received   while   employed    in    the    Overseas    Office    of   the 

Comptroller  of  the  Treasury,  effective  March  22,  1948 962  00 

Expenditures $  962  00 


Redemption  of  Previous  Years*  Cheques,  Consolidated  Revenue  and  Audit  Act,  c.  27,  1931 .  $  958  85 


This  amount  represents  payment,  or  provision  for  payment,  of  outstanding  cheques  presented  during  the 
year,  the  amoimts  of  which  had  previously  been  written  off  to  Revenue. 


Veterans*  Business  and  Professional  Loans  Act,  c.  69,  1946,  as  amended $      34,544  76 


The  above  statutory  authority  provides  that  the  Minister  of  Finance  shall,  out  of  unappropriated  moneys 
in  the  Consolidated  Revenue  Fund,  pay  to  a  bank  the  amount  of  loss  sustained  by  it  as  a  result  of  a  loan  made 
under  conditions  prescribed  by  the  Act,  to  a  veteran  for  the  purchase  of  a  business  or  for  any  purpose  which 
may  be  deemed  to  benefit  his  business. 

The  above  amount  represented  payment  of  25  claims. 


Farm  Improvement  Loans  Act,  c.  41,  1944-45  as  amended $         4,819  99 


The  above  statutory  authority  provides  that  the  Minister  of  Finance  shall,  out  of  unappropriated  monejrs 
in  the  Consolidated  Revenue  Fund,  pay  to  a  bank  the  amount  of  loss  sustained  by  it  as  a  result  of  a  loan, 
under  conditions  prescribed  in  the  Act,  to  a  farmer  for  the  improvement  and  development  of  his  farm. 

The  above  amoimt  represented  payment  of  7  claims. 


Votes   85    and    707     To    provide,    subject    to    the    approval    of    the 

Treasury  Board,  for  salaries,  reclassifications  and  increases 15,000,000  00 

Leas  transferred  to  Vote  68,  $205,492.81;  Vote  70,  $128,719.34; 
Vote  71,  $42,348.20;  Vote  81,  $811,864.43;  and  to  other 
Government  Departments  as  detailed  below,  $8,927,831.61.  .      10,116,256  39 

$     4,883,743  61 

Expenditures nil 


While  no  expenditures  were  made  directly  from  this  vote,  the  amount  of  $10,116,256.39  consists  of  the 
net  expenditures  from  the  amounts  transferred  to  (o)  Votes  68,  70,  71  and  81  of  this  Department  and  (6)  other 
Departments  as  detailed  below. 

Department  Details  Amount 

Agriculture    Vote    6,    $8,502.89;    Vote    7,    $1,197.04;    Vote    13,    $6,702.55; 

Vote  16,  $5,727.51;  Vote  17,  $46,360.48;  Vote  19,  $9,82523; 

Vote  20,  $57,566.77;  Vote  27,  $9,086.70;  Vote  28,  $33,441.83  177,411  00 

Chief  Electoral  Officer   Vote  49,  $3,492J23  3,492  23 

Civil  Service  Commisflion Vote  50,  $31,086.63 ;  tVote  51,  $49,758.04  80,844  67 

Fisheries    Vote  95,  $13,411.38;  Vote  101,  $44,183i28  67,594  66 

Justice    Vote  121.  $1,525.79;  Vote  126,  $7.64 1,533  43 


DEPARTMENT  OF  FINANCE  F— 19 

Department  Details  Amount 

Labour Vote  131,  $9,144.79;  Vote  132,  $44,038.25;  Vote  134,  $500.31; 

Vote  135,  $3,254.34;  tVote  141,  $832.60 
Unemployment  Insm-ance 

Commission    Vote  138,  $554,104.53 611,874  82 

Legislation 

The  Senate  Vote  151,  $15,804.13 

House  of  Commons Vote  154,  $6,316.95;  Vote  155,  $5,000 

Library   of  Parliament    Vote  159,  $11,473.42  38,594  50 

Mines  and  Resources 

Administration    Vote  161,  $14,045.36 

Mines,  Forests  and  Scientific 

Services    Vote   162,  $6,881 .05 ;   Vote  163,  $814.22 ;   Vote   165,  $4,569.93 ; 

Vote     166,    $10,903.43;     Vote     169,    $18,883.79;     Vote    173, 
$7,805.71;  Vote  175,  $4,656.50;  Vote  186,  $789.25;  Vote  189, 
$10,033.82;  Vote  190,  $5,241.97;  Vote  192,  $1,305.13 
Lands  and  Development  Services  .  Vote  193,  $2,598.54;  Vote  200,  $373.56 

Indian    Affairs    Vote  213,  $19,254.28 

Immigration     Vote  221,  $43,375.11   151,531  65 

National  Health  and  Welfare Vote  250,  $15,444.53 ;  Vote  274,  $3,783  19,227  53 

National  Revenue 

Customs  and  Excise Vote    293,    $146,830.22 ;    Vote    294,    $176,381.93 ;    Vote    295, 

$1,471,507.99    1,794,720  14 

Post  Office   Vote    310,    $4,614,830.19;    Vote    311,    $26,213.30;    Vote    312, 

$97,280.74;    Vote   313,   $3,393.51 ;   Vote  314,  $33,646.67    ....  4,775,364  41 

Privy  Council  Office   Vote  317,  $6,415.98 6,415  98 

Public  Archives Vote  320,  $9,032.28  9,032  28 

Public  Printing  and  Stationery  ....  Vote  325,  $6,669.26    6,669  26 

Public  Works Vote  351,  $8,177.29;  Vote  364,  $1,078.52;  Vote  368,  $1,828.96  ..       11,084  77 

Reconstruction  and  Supply 
National  Film  Board  Vote  301,  $5,102.53;  Vote  303,  $16,521.79;  Vote  304,  $39,340; 

Vote  305,  $5,980.37    66,944  69 

The  Secretary  of  State  Vote  428,  $5,955.12;  Vote  429,  $11,513.82;  Vote  430,  $5,855.12; 

Vote  431,  $5,227.79;  Vote  432,  $37,010.79;  Vote  435,  $3,540.42; 

Vote  436,  $19,612.26 ;  Vote  438,  $530.26   89,245  58 

Trade  and  Commerce  Vote  444,  $5,159.44;  Vote  448,  $1,016.16;  Vote  449,  $9,445.66; 

Vote  450,  $3,162.69;  Vote  452,  $7,532.31;  Vote  453,  $17,291.89; 

Vote  454,  $169,154.96;  Vote  455,  $6,082.87;  Vote  456,  $626.75; 

Vote  458,  $105,653.99;   tVote  407,  $135,308.87    460,435  59 

Transport    Vote  463,  $85,803.14 ;  Vote  465,  $6,888.46 ;  Vote  466,  $366.706.30 ; 

Vote  471,  $1,881.65;  Vote  472,  $10,652.69;  Vote  475,  $23,982.42; 

Vote  484,  $973.61;  Vote  520,  $16,679.76;  Vote  386,  $8,233.74; 

Vote  464,  $25,156.26 ;    546,958  03 

Veterans'"  Affairs    Vote  538,  $11,361.82 ;  Vote  539,  $7,494.57  18,856  39 


Total    $8,927,831  61 

tDemobilization  and  Reconversion  vote. 


Vote    86     Unforeseen    expenses,    expenditure    thereof    to    be    subject    to 
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   to   other   Departments 2,137  42 

$      77,862  58 

Expenditures nil 


While  no  expenditures  were  made  directly  from  this  vote  by  this  Department,  the  amount  of  $2,137.42 
consists  of  the  net  expenditures  from  the  amounts  transferred  to  other  departments  as  follows:  Privy  Council 
Office,  $500;  Public  Archives,  $1,209.09;  The  Secretary  of  State,  $428.33. 


F— 20 


PUBLIC  ACCOUNTS:  PART  II 


PENSIONS  AND  OTHER  BENEFITS 
Gratuities  to  families  of  deceased  employees,  Civil  Service  Act,  c.  22,  R.S..  .  . $         4,269  23 


Expenditures  by  other  departments  are  included  in  the  pertinent  sections.  The  total  expenditures  of 
$134,217.91  under  the  above  statutory  authority  were,  by  Departments,  as  follows:  Agriculture,  $4,614; 
Auditor  General's  Office,  $500;  Civil  Service  Commission,  $1,683.32;  External  Affairs,  $1,250;  Finance, 
$4,269.23;  Fisheries,  $400;  Labour,  $12,886;  Legislation— House  of  Commons,  $1,424;  Mines  and  Resources, 
$9,090;  National  Defence,  $8,770.44;  National  Health  and  Welfare,  $3,511;  National  Revenue,  $12,200;  Post 
Office,  $31,913.20;  Public  Printing  and  Stationery,  $2,134.90;  Public  Works,  $6,064;  Royal  Canadian  Mounted 
Police,  $262;  The  Secretary  of  State,  $1,060;  Trade  and  Commerce,  $7,669.32;  Transport,  $10,642.50;  Veterans 
Affairs,  $13,874. 


'■'"■.  -^ 


I'M  /■i-i":   *a  »fti.fii 


DEMOBILIZATION  AND  RECONVERSION 
Vote  87     Wartime  Prices  and -Trade  Board — Administration 


Estimates 


MOm.lii 


Allotments       Expenditures 


Temporary  Assistance 2,930,540  00 

Travelling  Expenses  285,000  00 

Printing    150,000  00 

Stationery     62,000  00 

Telephones    75,000  00 

Telegrams    20,000  00 

Legal  and  Audit ,,.,^ 150,000  OO 

Advertising 

Farmers'  Bulletins    20,000  00 


Miscellaneous  Advertising 

Radio   General-Miscellaneous    

Space  in  Press-General  Miscellaneous 

Rentals    

Emergency  Import  Control  Division  . 


Postage 

Freight  and  Express 


•  ffVy 


*f  •  ?/ 


10,000  00 
10,000  00 
60.000  00 
30.000  00 
75,000  00 
205,000  00 
65,000  00 
12,500  00 


D     Sundries   35,000  00 


2,830,540  00 

285,000  00 

250,000  00 

62,000  00 

75,000  00 

20,000  00 

175,000  00 

20,000  00 
10,000  00 
10,000  00 
60,000  00 
30,000  00 
45,000  00 
175,000  00 
65,000  00 
12,5C0  00 
40,000  00 


2,612,403  86 

246,670  79 

147,904  08 

19,451  05 

44,450  76 

6,304  41 

144,615  76 

106  40 

153  34 

4,356  92 

44  00 

14,636  98 

19,297  64 

43,185  13 

2,709  60 

33,526  78 


$3,990,040  00        $3,990,040  00        $3,320,519  86 


The  Wartime  Prices  and  Trade  Board  was  constituted  by  P.C.  2516,  September  3,  1939,  under  authority 
of  the  War  Measures  Act,  1914  "to  provide  safeguards  under  war  conditions  against  any  undue  enhancement 
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  Regulation"  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.  9865,  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  prices  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  issued  a  number  of  orders  to 
regulate  distribution,  and  administered  coupon  rationing  of  various  food  items.  Assistance  was  also  given 
through  payment  of  subsidies,  modification  or  remission  of  duties  and  taxes  and  government  bulk  purchasing 
when  the  "squeeze"  could  not  be  absorbed  or  offset  by  trade  and  industry. 

Of  a  number  of  Crown  Companies  which  were  incorporated  to  assist  the  Board  in  controlling  prices  and 
maintaining  supply,  the  Commodity  Prices  Stabilization  Corporation  Limited,  and  the  Canadian  Sugar  SitabiUza- 
tion  Corporation  Limited  are  still  in  operation.  The  following  vote  provides  for  the  expenses  of  the  former 
and  the  details  of  operations  of  both  Corporations  will  be  found  in  the  Balance  Sheets  and  supporting  schedules 
in  Appendix  6,  page  F — 59. 

Various  decontrol  measures  wer*i  completed  or  initiated  during  the  current  fiscal  year. 


DEPARTMENT  OF  FINANCE  F— 21 

The  Emergency  Import  Cootrol  Division  was  established  in  1947-48  for  the  purpose  of  issuing  import 
permits  on  a  quota  system  under  authority  of  P.C.  4678,  November  12,  1947,  which  imposed  Emergency 
Import  Control  Regulations  for  the  conservation  of  foreign  exchange.  The  Emergency  Exchange  Conservation 
Act,  c.  7,  1948,  replaced  this  Order  in  Council  authority. 

As  at  March  31,  1949,  there  were  1,029  temporary  salaried  employees  being  paid  from  this  vote. 

A  As  at  March  31,  1949,  the  following  were  receiving  allowances  at  the  rate  of  $15  per  diem,  and  had  been 
paid  the  amounts  indicated: 

Honourable  Judges— J.  C.  Anderson.  $645;  J.  A.  Barry,  $3,270;  B.  Boyd,  $4,365;  G.  A.  P.  Brickenden; 
$2,835;  A.  G.  Buckingham,  $375;  A.  Caron,  $1,455;  H.  W.  Colgan,  $60;  M.  M.  Colquhoun,  $420;  J.  J.  Coughlin, 
$2,490;  K.  L.  Crowell,  $60;  J.  Desmarais,  $4,335;  J.  B.  Dickson,  $180;  A.  E.  Doak,  $885;  A.  H.  Dowler, 
$855;  A.  A.  Dysart,  $885;  R.  M.  Edmanson,  $1,530;  W.  0.  Fulton,  $30;  A.  J.  Gordon,  $120;  L.  A.  Hanna, 
$1,080;  J.  A.  Jackson,  $2,310;  C.  J.  Jones,  $90;  L.  Lajoie,  $3,990;  S.  Lane,  $300;  O.  Legrand,  $4,335;  D.  E. 
Lewis,  $255;  L.  G.  Lewis,  $15;  A.  MacDonald,  $30;  J.  W.  MacDonald,  $30;  A.  R.  Macdonell,  $2,895; 
J.  E.  Madden,  $90;  J.  P.  Madden,  $735;  C.  W.  A.  Marion,  $225;  A.  G.  McDougall,  $255;  J.  A.  McGeer, 
$615;  G.  W.  McPhee,  $1,275;  R.  Millar,  $1,395;  G.  M.  Morrison,  $255;  J.  T.  Mulcahy,  $285;  D.  Panneton, 
$1,410;  G.  Patterson,  $30;  A.  Pettigrew,  $4,125;  J.  A.  S.  Plouffe,  $810;  J.  C.  Reynolds,  $375;  W.  T.  Robb,  $1,590; 
A.  Roberts,  $90;  J.  G.  A.  Robertson,  $195;  B.  W.  Roscoe,  $75;  L.  Roy,  $4,155;  J.  L.  Ryan,  $255;  W.  F. 
Schwenger,  $1,665;  E.  A.  Shaunessy,  $225;  J.  A.  Shea,  $1,770;  V.  R.  Smith,  $735;  H.  J.  Sullivan,  $615; 
H.  W.  Whitla,  $2,460;  E.  D.  Woodburn,  $75. 

District  Magistrates— H.  Achim,  $420;  J.  F.  Bugeaud,  $30;  V.  Chabot,  $1,575;  A.  Gaudet,  $885;  A. 
•  Michaud,  $1,725;  J.  Poisson,  $720;   A.  Regnier,  $3,270. 

Others— D.  J.  Amiro,  $135;  C.  Barnes,  $3,975;  J.  Bennett,  $2,985;  E.  Bernadet,  $75;  M.  H.  Bingeman, 
$1,740;  A.  Bisset,  $1,665;  A.  Cantin,  $4,815;  E.  J.  Chambers,  $135;  H.  P.  Edge,  $3,060;  R.  English,  $3,585; 
E.  S.  Farr,  $615;  J.  A.  R.  Gravel,  $4,410;  W.  Grennan,  $1,950;  C.  T.  Harper,  $2,610;  M.  Julien,  $4,515; 
J.  Kennedy,  $1,530;  J.  B.  Lander,  $255;  J.  H.  C.  Lawrence,  $855;  V.  Lemire,  $1,140;  E.  M.  Lyons,  $345; 
M.  Macauley,  $495;  E.  J.  Marsh,  $305;  A.  M.  Mclntyre,  $2,475;  L.  A.  McKinley,  $975;  E.  W.  Mingo, 
$795;  G.  A.  Mordy,  $285;  E.  M.  Nicholson,  $315;  C.  G.  K.  Nourse,  $225;  L.  Prevost,  $855;  L.  B.  Ring, 
$1,035;  J.  R.  Smith,  $915;  F.  J.  Waud,  $1,110. 

P.C.  33/2662,  April  17,  1945,  authorized  the  payment  of  allowances  to  S.  A.  Shoemaker  and  R.  Hossack 
of  $25  per  day  for  each  day  actually  engaged  in  hearing  rental  appeals  and  applications.  Payments  to  the 
former  were  $6,350  and  to  the  latter,  $50. 

B     The  following  were  paid  travelling  and  living  expenses  of  $500  or  over :  .  ,.t«»v 

Honourable  Judges— B.  Boyd,  $645.70;    G.   A.   P.  Brickenden.  $1,865.70;    A.   E.   Doak,   $2,411.26;   L.   A. 

Hanna,  $922.49;  A.  R.  Macdonell,  $1,000.32;  G.  McPhee,  $717.97;  W.  J.  Robb,  $991.73. 
Others— R.  Gravel,  $878.15;    W.  Grennan,  $786.67;    C.  T.  Harper,  $585.30;   J.   Kennedy,  $758.97;    A.   M. 

Mclntyre,  $1,723.82;   L.  A.  McKinley,  $910.05;   R.  J.  Smith,  $706.56;   District   Magistrates,  V.  C.  Chamot, 

$750.81  and  A.  Regnier,  $1,311.92. 

C  The  following  received  legal  fees  of  $1,000  or  over:  J.  D.  Arnup,  Toronto,  $1,250.96;  P.  Baillargeon, 
St.  Georges  de  Beauce,  Que.,  $3,286.45;  W.  G.  H.  Bennett,  Sault  Ste.  Marie.  Ont.,  $1,321.57;  U.  Bourgeois, 
Joliette,  Que.,  $2,109.75;  W.  H.  Campbell,  Vancouver,  $8,132;  E.  F.  Cragg,  Halifax,  $1,029;  L.  D.  Crestohl, 
Montreal,  $1,490.10;  C.  R.  Davidson,  Regina,  $1,113.75;  G.  de  L.  Demers,  Quebec,  $1,251.25;   G.  M.  Dent, 

•  Ottawa,  $1,452.70;  D.  L.  Desbois,  Montreal,  $9,773.99;  L.  Dugal,  Riviere  du  Loup,  Que.,  $2,349.37;  A. 
Gendreau,  Rimouski,  Que.,  $1,266.20;  L.  W.  Jacobs,  Montreal,  $1,163;  J.  R.  Johnson,  Toronto,  $2,655.46; 
L.  A.  Kelley,  Ottawa,  $1,556.65;  G.  Lacroix,  Montreal.  $1,245.50;  R.  Larivee,  Montreal,  $1,806.75;  J.  M. 
Magwood,  Toronto,  $2,361.50;  J.  J.  Martel,  La  Sarre,  Que.,  $1,658.55;  N.  L.  Matthews,  Toronto,  $1,244.51; 
T.  McNicoll,  Jonquiere,  Que.,  $1,653.40;  G.  D.  McPhedran,  Toronto,  $1,484.25;  F.  Monet,  Montreal, 
$4,974.22;  A.  Montpetit,  Montreal,  $3,237.90;  P.  Monty,  Montreal,  $2,266.39;  J.  P.  O'Reilly,  Hamilton,  Ont., 
$1,561,50;  J.  D.  Pickup,  Toronto.  $1,930.05;  C.  Potvin,  Roberval,  Que.,  $1,213.35;  P.  F.  Renault,  Montreal, 
$1,556.20;  J.  L.  Ross,  Winnipeg,  $3,067.34;  G.  A.  Roy,  Montreal,  $2,892.35;  P.  Roy,  Quebec,  $3,812.95;  J.  C. 
Savage,  Montreal,  $1,518;  J.  Singer,  Toronto,  $6,107.26;  E.  Trottier,  Montreal,  $1,081;  R.  Turgeon, 
Montreal,  $1,452.34. 

D     Includes  services  of  rental  appraisers  on  a  fee  basis  as  follows: 

Montreal:  J.  D.  Lachapelle,  $2,409;  P.  Lachapelle,  $3,036;  E.  Therien,  $170;  J.  C.  Van  Home,  $10. 

Ottawa :  R.  Lalande,  $3,618. 

Toronto:  H.  Nixon,  $300;  E.  R.  Wilson,  $2,400. 


Vote  88     Wartime  Prices  and  Trade  Board — Commodity  Prices  Stabilization  Corporation      18,000,000  00 
Expenditures .  .. .m. .  .  .  i . .  i  i ;  w  ;  t  i « ^ $   14,910,943   14 


The  Commodity  Prices  Stabilization  Corporation  Limited  was  incorporated  in  1941  as  a  Crown  Company 
under  the  Companies  Act,  c.  33,  1934,  and  placed  under  the  control  of  the  Wartime  Prices  and  Trade  Board  for 
the  purpose  of  assisting  that  Board  in  controlling  prices  and  maintaining  supply  of  food,  fuel  and  other 
necessities  of  life  by  the  payment  of  subsidies  and  by  bulk  purchasing. 


F— 22  PUBLIC  ACCOUNTS:  PART  II 

Advances  to  the  Corporation  for  administrative  and  other  expenses  are  recorded  in  the  Open  Account 
bearing  the  title  of  the  Corporation  (see  further  on  in  this  section)  and,  as  monthly  statements  of  these 
expenses  are  received,  the  amounts  are  credited  thereto  and  charged  to  this  vote.  At  the  beginning  of  the 
current  fiscal  year,  the  outstanding  advance  was  $20,676,526.62.  Accounting  was  received  for  the  above 
amount  of  $14,910,943.14,  leaving  a  balance  of  $5,765,583.48  to  be  accounted  for. 

The  balance  sheet  of  the  Corporation  as  at  March  31,  1949,  and  operating  statement  for  the  fiscal  year 
1948-49,  as  furnished  and  certified  by  the  Auditor  General,  will  be  found  in.  Appendix  6  to  this  section, 
page  F-— 59. 


Vote  89     Employees'  Plan — ^For  purchase  of  Canada  Savings  Bonds — ^Administration 

Estimates           Allotments  Expenditures 

Temporary  Assistance  153,060  00            153,060  00  101,629  83 

Allowances    60  00  60  00 

Printing,  Stationery  and  Office  Equipment 3,000  00                3,000  00  2,175  38 

Sundries    3,405  00                3,405  00  1,333  23 


$   159,525  00       $    159,525  00        $   105,138  44 


This  vote  was  provided  for  expenses  in  connection  with  recording  instalment  payments  and  issuing, 
registering  (where  necessary)  and  mailing  Canada  Savings  Bonds  purchased  by  employees  of  the  Federal 
Government. 

As  at  March  31,  1949,  there  were  52  temporary  salaried  employees  being  paid  from  this  vote. 


Vote  90     Employees'  Plan — To  provide,  subject  to  the  approval  of  the  Treasury  Board, 
for  replacement  of  Bonds  lost  in  mails  and  for  reimbursement  of  accounts  incorrectly 

charged  with  repayments 5,000  00 

Expenditures $  15  98 


Vote  91     To  provide  for  expenses  of  the  Cabinet  Committee  on  Dominion-Provincial  Relations 

Estimates  Allotments       Expenditures 

Temporary  Assistance  and  Fees  22,700  00  22,700  00              13,472  58 

Travelling  and   Living   Expenses,   including   those   of   Provincial 

Representatives     4,000  00  4,000  00 

Printing,  Stationery  and  Office  Equipment 2,500  00  2.500  00                  399  73 

Sundries    800  00  800  00                  292  32 


$     30,000  00        S     30,000  00        $     14,164  63 


As  at  March  31,  1949,  there  were  6  temporary  salaried  employees  being  paid  from  this  vote. 


Vote  92     To  provide  for  the   payment  of  premiums  on   Dominion  of   Canada   Sterling 

Securities 20,000  00 

Expenditures f        3,989  79 


Expenditures  are  payments  of  premiums  on  certain  securities,  held  by  residents  of  the  United  Kingdom, 
which  were  redeemed  in  the  present  fiscal  year. 


DEPARTMENT  OF  FINANCE  F— 23 

Vote  93     To  provide,  subject  to  the  approval  of  the  Treasury  Board,  for  miscellaneous 
losses    arising    from    the    sale    or    distribution    of    War    Savings    Stamps,    War    Savings 

Certificates,  Victory  Bonds  or  Canada  Savings  Bonds 3,000  00 

Expenditures $  1,288  03 


Vote  94  To  provide,  subject  to  the  approval  of  the  Treasury  Board,  for 
miscellaneous  and  unforeseen  expenses  and  for  the  temporary  provision 
of  recoverable  advances  for  working  capital  purposes,  and  for  the 
readvancing  of  any  such  advances  repaid 1,000,000  00 

A      Less  transferred  to  other  Departments 76,882  89 

923,117   11 

B  Expenditures $    101,362  24 

A     Department  of: 

External   Affairs 73,899  72 

National  Health  and  Welfare  2,686  18 

Transport    293  99 


.,,        l,:i,.     .-::  76,879   89 

Reconstruction  and  Supply  (National  Film  Board)  .':'.". .'.'....'. : 1  00 

The  Secretary  of  State 1  00 

Trade  and  Commerce  (National  Research  Council)   ; 1  00 


$     76,882  89 


Details  in  respect  of  the  above  transfers  will  be  found  under  the  relevant  sections.  Expenditures  amounted 
to  $76,879.89.  The  last  three  items  authorized  recoverable  advances  for  working  capital  which  were  sub- 
sequently refunded.  The  original  allotments  were  then  reduced  to  the  nominal  sums  of  $1  each  as  representing 
authority  to  operate  the  accounts. 

B     Details  of  expenditures  by  this  Department  follow: 
Claims  for  damages  arising  out  of  the  Halifax  Explosion,  July  18  and   19,   1945,  Rosalind  E. 

Gregory,  $4,242.57;  Florence  McCurdy,  $5,100  9,342  57 

Payment  for  additional  expenses  of  Royal  Commission  on  Prices ■r.r.z,'  i-;-, 92,019  67 


$   101,362  24 


Vote  708     To  provide  for  special  works  in  the  National  Battlefields  Park 13,000  00 

Expenditures $       12,593  63 


m  ^loisa  DO 


This  vote  was  additional  -to  the  amount  of  $100,000  available  under  statutory  authority  and  was 
provided  to  cover  the  cost  of  flood  lights,  treatment  of  trees,  shrubs,  etc.,  and  other  improvements.  Payment 
of  the  amount  of  $13,000  was  made  to  the  National  Battlefields  Commission  in  the  form  of  accountable 
advances  and  the  unexpended  balance  was  refunded  at  the  close  of  the  fiscal  year. 

The  accounts  of  the  Commission  are  audited  by  the  Auditor  General  of  Canada,  pursuant  to  the 
provisions  of  section  14  of  an  Act  respecting  the  National  Battlefields  at  Quebec,  1908,  and  his  report  in  this 
connection  will  be  found  in  Appendix  7  to  this  section,  page  F — 67. 


Vote  582      To  reimburse  the  Canadian  Wheat  Board  in  respect  of  carrying  charges  and 
other   incidental   expenses   incurred    by   the    said   Board   in   respect   of   wheat    sold   for 
domestic  requirements  pursuant  to  Order  in  Council  P.C.  3222  dated  July  30,  1946.  .  .    1,218,833   10 
Expenditures $1,218,833   10 


P.C.  3222,  July  30,  1946,  authorized  the  Canadian  Wheat  Board  to  dispose  of  all  wheat  delivered  to  it 
by  producers  during  the  pool  period  commencing  August  1,  1946.  The  Order  in  Council  set  the  price  to  be 
charged  for  wheat  sold  for  domestic  requirements  at  $1.25  per  bushel  for  wheat  of  the  grade  Number  One 


F— 24  PUBLIC  ACCOUNTS:  PART  II 

Manitoba  Northern,  basis  in  store  Fort  William/Port  Arthur  or  Vancouver.  Carrying  charges  and  other 
incidental  expenditures  incurred  by  the  Board  in  respect  of  wheat  sold  for  domestic  requirements  were 
to  be  reimbursed  from  moneys  appropriated  by  Parliament. 

This  policy  was  discontinued  under  authority  of  P.C.  1061,  March  21,  1947,  which  provided,  inter  alia,  that 
as  from  February  18,  1947,  carrying  costs  incurred  by  the  Board  would  no  longer  be  payable  by  the  Federal 
Government  but  would  be  collectable  from  purchasers  of  domestic  wheat. 

The  above  votie  was  provided  to  reimburse  the  Board  for  the  period  August  1,  1946  to  February  17,  1947, 
inclusive,  and  included  provision  for  interest  at  the  rate  of  3  per  cent  compounded  monthly  from  the  end 
of  the  crop  year  io  date  of  settlement.  Payment  was  made  subject  to  possible  adjustment  arising  from 
Treasury  Board  decision  as  to  the  interest  rate  to  be  allowed. 

iiomr  /<nq 


Vote  583  To  reimburse  the  Canadian  Wheat  Board  for  payments  in  respect  of  flour 
or  food  containing  wheat  for  human  consumption  in  Canada,  pursuant  to  Order  in 
Council  P.C.  3376  dated  July  28,  1948,  as  amended,  for  the  period  ending  March  31, 

1949     17,200.000  00 

Expenditures $   11,000,000  00 


P.C.  3376,  July  28,  1948,  authorized  Canadian  Wheat  Board  Regulations,  effective  August  2,  1948, 
under  which  the  Board  was  to  sell  wheat  of  the  grade  Number  One  Manitoba  Northern,  basis  in  store 
Fort  William/Port  Arthur  or  Vancouver,  used  to  fill  domestic  requirements,  at  the  price  of  $2  per  bushel, 
plus  appropriate  carrying  charges  and  additional  forwarding  and  diversion  charges.  When  the  wheat 
thus  sold  by  the  Board  is  used  for  the  manufacture  of  flour  and  food,  other  than  alcohol,  for  human  consump- 
tion in  Canada,  the  purchasers  are  entitled  to  receive  from  the  Board  a  refund  of  46i  cents  per  bushel.  The 
refund  was  originally  set  at  45  cents  but  the  increase  was  authorized,  effective  September  1,  1948  by  P.C.  4287, 
September  29,  1948.  The  Board  was  to  be  reimbursed  from  moneys  appropriated  by  Parliament  for  the 
total  amount  of  refunds  paid,  for  interest  on  the  refunds  and  for  expenditures  incurred  in  connection  with 
their  payment. 

The  above  vote  was  provided  to  reimburse  the  Board  for  the  period  August  2,  1948  to  the  end  of  the 
fiscal  year  and  the  following  statement  reflects  the  transactions  in  respect  of  advances  and  accountings  therefor : 

Dr.  Cr. 

Advances  from  Vote  583 11,000,000  00 

Accountings  in  the  form  of  statements  certified  by  the  Comptroller  of  the 
Canadian  Wheat  Board 

Payments    8,866,388  97 

Rebates  from  purchasers  other  than  processors  40,699  22 

Interest  and  bank  charges 39,008  50 

Balance  to  be  accounted  for 2,135,301  75 


$  11,040,699  22        $  11,040,699  22 


In  previous  fiscal  years,  advances  were  made  to  the  Board  for  payments  beginning  with  the  crop  year 
1942-43  to  millers  and  other  manufacturers  of  wheat  products  for  domestic  human  consumption  who  were 
required,  under  the  price  ceiling  regulations,  to  market  their  products  at  1941  prices.  The  ceiling  was  removed 
on  September  15,  1947  and  payments  were  to  be  made  on  such  products  sold  and  delivered  before  midnight, 
September  13,  1947. 

Following  is  a  summary  of  the  transactions  in  this  respect,  subsequent  to  those  shown  in  Public  Accounts, 
1918  (page  F— 22). 

Dr.  Cr. 

Balance  to  be  accounted  for— March  31,   1948 1,688,548  00 

Accountings  in  the  form  of  statements  certified  by  the   Comptroller  of  the 
Canadian  Wheat  Board — 

Net  payments  during  1948-49   162,185  28 

Net  rebates  from  purchasers  other  than  processors   189  89 

Net  rebates  received  under  profit  control  through  the  Commodity  Prices 

Stabilization    Corporation    Ltd 665,759  18 

Freight   differential   on   domestic   flour   sales    (P.C.   5144,    December    16, 

1947) 316,004  04 

Interest  earned,  less  interest  and  bank  charges  paid  9,675  80 

Administration  costs  for  period  August  1,   1947  to  July  31,   1948   33,103  56 

Refund     1,800,000  00 

Balance  to  be  accounted  for 52,879  99 


$    2,364,172  87        $    2,364,172  87 


DEPARTMENT  OF  FINANCE 


F— 25 


Payments  totalling  $5,000  or  over  in  respect  of  both  of  the  above  activities  were  made  as  follows: 
Aurora  Flour  &  Feed  Mills  Ltd.,  Aurora,  Ont.,  $8,785.43;  Canadian  Shredded  Wheat  Co.  Ltd.,  Niagara  Falls, 
Ont.,  $17,696.10;  S.  J.  Cherry  &  Sons  Ltd.,  Preston,  Ont.,  $32,560.57;  Collingwood  Milling  Co.,  Collingwood, 
Ont.,  $8,547.82;  Copeland  Flour  Mills  Ltd.,  Midland,  Ont.,  $344,739.78;  Delta  Flour  Milla  Ltd.,  Vancouver, 
$10,001.74;  Button  Flour  Mills,  Button,  Ont.,  $9,967.39;  Ellison  Milling  &  Elevator  Co.  Ltd.,  Lethbridge,  Alta., 
$158,815.55;  General  Foods  Ltd.,  Windsor,  Ont.,  $10,543.14;  Great  Star  Flour  Mills  Ltd.,  St.  Mary's,  Ont., 
$35,453.33;  Hunt  Milling  Corporation  Ltd.,  London,  Ont.,  $18,454.83;  Br.  Jackson  Foods  Ltd.,  Toronto,  $7,434.48; 
Wm.  Knechtel  &  Son  Ltd.,  Hanover,  Ont.,  $13,224.39;  Lake  of  the  Woods  Milling  Co.  Ltd.,  Winnipeg, 
$1,215,184.51;  Lakeside  Milling  Co.  Ltd.,  Toronto,  $95,986.96;  Maple  Leaf  Milling  Co.  Ltd.,  Toronto,  $1,250,078.33; 
McCarthy  Milling  Co.  Ltd.,  Streetsville,  Ont.,  $60,829.23;  McBonald  &  Robb  Ltd.,  Valleyfield,  Que.,  $33,631.84; 
Melville  Milling  Co.  Ltd.,  Melville,  Sask.,  $5,297.05;  Midland  Flour  Mills  Ltd.,  St.  Boniface,  Man.,  $68,007.30; 
North  West  Mill  &  Feed  Co.  Ltd.,  Edmonton,  $6,947.45;  Ogilvie  Flour  Mills  Co.  Ltd.,  Montreal,  $1,509,497.25; 
Purity  Flour  Mills  Ltd.,  Toronto,  $1,048,117.30;  Quaker  Oats  Co.  of  Canada  Ltd.,  Peterborough,  Ont., 
$304,699.74;  Renown  Mills  Ltd.,  Calgary,  Alta.,  $113,342.64;  Robin  Hood  Flour  Mills  Ltd.,  Moose  Jaw,  Sask., 
$1,832,440.73;  St.  Lawrence  Flour  Mills  Co.  Ltd.,  Montreal.  $540,172.15;  Saskatchewan  Federated  Co-Operatives 
Ltd.,  Outlook,  Sask.,  $19,179.42;  Snider  Flour  Milling  Co.  Ltd.,  St.  Jacob's  Ont.,  $6,335.05;  Soo  Line  Mills 
Ltd.,  Winnipeg,  $23,836.72;  Sunny  Boy  Ltd.,  Camrose,  Alta.,  $9,321.98;  Swift  Current  Flour  Mills  Ltd.,  Swift 
Current,  Sask.,  $24,688.66;  Tavistock  Milling  Co.  Ltd.,  Tavistock,  Ont.,  $15,999.35;  T.  H.  Taylor  Co.  Ltd., 
Chatham,  Ont.,  $33,010.94;  Weyburn  Flour  Mills  Ltd.,  Weyburn,  Sask.,  $44,798.56;  Yorkton  Milling  Co. 
Ltd.,  Yorkton,  Sask.,  $10,171.05. 


OTHER  CHARGES 
Provision  for  Reserve  for  possible  losses  on  ultimate  realization  of  active  assets. 


,f  75,000,000  00 


This  amount  increases  the  reserve  and  the  offsetting  credit  entry  was  to  the  Open  Account,  under  [15] 
Reserve  for  Certain  Contingent  Liabilities — see  further  on  in  this  section. 

The  total  provided,  since  the  establishment  of  the  account  in  1940-41  (to  the  close  of  the  current  fiscal 
year,  was  $325,000,000. 


Comparative  Statement  of  Accounts  Receivable 
(Wartime  Prices  and  Trade  Board) 

'  '  March  31, 

1949 

Current    Year    25,193  10 

Previous  Years— Collectable    15,062  96 

— Uncollectable 515  15 

$     40,771  21 


March  31, 
1948 

32,019  65 

29,901  30 

315  15 

$     62,236  10 


OPEN  ACCOUNTS 


Br.  Balance 
Mar.  31, 1948 

[1]    Cash  and  Other  Current  Assets 

A      (a)  Cash — 

(i)  In  Current  Beposits 

Canada    13,273,996  40 

London     6;668,130  22 

New   York 14,580,735  32 

34^22^61  94 
(ii)  In  Special  Beposits 
Bank  of  Canada  Special 
Funds — 
Bond    Redemption    Account 
War  Savings  Certificates 

Redemption    Account    . . . 
Interest    Account    


Bebit 


9,229,423,709  15 

4,020,866  98 

377,418,667  05 

9,610,863,243  18 


Credit 


9,181,195,136  88 

7,286.443  01 

369,016,866  77 

9^57,498446  66 


1,258,055  56       4,395.200,000  00       4,396,241,916  94 


435,930  07 
758,318  42 


50,000,000  00 
401,000,000  00 


49,909,447  63 
401,109,231  96 


Br.  Balance 
Mar.  31, 1949 


61,502,568  67 

3,402,554  19 

22,982,535  60 

87,887,658  46 


216,138  62 

526,482  44 
649,086  46 


I 


W  OW,<K'.T 


00  OOtlOOX..; 


F— 26 


PUBLIC  ACCOUNTS:  PART  II 


Dr.  Balance 
Mar.  31, 1948 


Debit 


Credit 


Dr.  Balance 
Mar.  31, 1949 


[1]   Cash  and  Other  Current  Assets 

— Concluded 
Bank  of  Montreal,  London 
Special  Funds — 
Bond  Redemption  Account  . 

.Interest    Account    

Bank  of  Montreal,  New  York 
Special  Funds — 

Interest    Account    , 

Securities  Account   

(iii)  In  Blocked  Currency 

Denmark    

Spain     


B 


G 
H 


658,917  68 
4,029  49 

6,609  67 
335,232  44 

157,352  71 
333,470  11 

508,174  64 
5,791  82 

3,151  50 

400,492  85 

3,518^95  57 

116,952  50 
91,913  01 

4,846,750,707  62 

116,480  00 

100,121  93 

4,847,968,021  28 

3,624  00 

392,283  93 

2,301,581  91 

208,380  00 
282,003  42 
490,383  42 

8,335  20 

8,335  20 

200,044  80 
282,003  42 
i82,048  22 

38,041,757  51     14,458,104,334  22     14,405,474,803  14 


(b)  Other  Liquid  Assets — 
(i)  Foreign  Exchange  Control 
Board — 

Cash    and    Securities    621,192,875  33 

(ii)  Securities  Investment 

Account    672,948,438  14 


475,000,000  00 
396,456,861  99 


25,000,000  00 
613,635,680  99 


90,671,288  59 

1,071,192,875  33 
455,769,619  14 


1,294,141,313  47         871,456,861  99         638,635,680  99       1,526,962,494  47 


(c)  Working  Capital  Advances — 
(i)  Departmental:  <t    ,,,  ,,.,..,i    ^., 

Assay  Office,  Vancouver, 
Gold  and   Silver  Purchase 

Account    75,182  75 

Royal  Canadian  Mint — 
Gold    Purchase    Account    . .  6,832,013  83 

Silver     Coinage     and     Alloy 

Purchase    Account     415,221  63 

Silver  Purchase — War  Medals 

Account     365,765  78 

Silver  Bullion  Purchase 

Account    , 564,602  26 

Nickel    Purchase    Account    .  86,715  88 

Copper  Purchase   Account    .  228,676  04 

Steel   Purchase   Account    . . . 

8,568,178  17 
(ii)   Crown  Corporations:  '     •^•-"'••-f'^ 
Commodity     Prices     Stabiliza- 
tion   Corporation    20,676,526  62 

Export  Credits  Insurance  Cor- 
poration      5,000,000  00 

25JB76,526  62 


3,022,835  70 

73,098,473  30 

2,808,230  75 

715,874)  42 

384,664  62 

584,250  41 

542,515  35 

305  83 

81,157,150  38 


34,244,704  79 

[2]    Loans  to,  and  Investments  in, 
Crown  Agencies 

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

J     (c)  Canadian  Farm  Loan  Board — 
Advance     for     initial     operating 

expenses     50,000  00 

Initial   Capital   Advances    5,000,000  00 

Capital    Stock     2,241,838  00 

Bonds     13,800,000  00 


81,167,150  38 


3,070,565  71 

73,704,747  75 

2,821,256  00 

491,183  50 

573.838  89 

631.500  00 

693,968  45 

150  00 

81,987,208  30 

14,910,943  14 

14^10,943  14 
96,898,151  44 


1,800,000  00 


750,000  00 


27,452  74 

6,225,739  38 

402,196  38 

590,456  70 

375,429  99 

39,466  29 

77,222  94 

155  83 

7,738,120  26 

5,765,583  48 

5,000,000  00 
10,765,583  48 

18,503,703  73 
6,920,000  00 


60,000  00 

5,000,000  00 

2,241,838  00 

14.850,000  00 


DEPARTMENT  OF  FINANCE 


F— 27 


Dr.  Balance 
<^  Mar.  31, 1948 

[2J  Loans  to,  and  Investments  in. 
Crown  Agencies — Concluded 
Canadian  Fisherman's  Loan  Act — 

Initial  Capital  Advances 29,000  00 

Capital  Stock  1,519  00 

21^22,357  00 

(e)  Miscellaneous — 
K         Export    Credits    Insurance    Cor- 
poration  Capital  Stock    5,000,000  00 


Debit 


Credit 


32,042,357  00 

[3]    Other  Loans  and  Investments 

(a)  To  Provincial  and  Municipal 

Governments — 
Provincial : 
L         Alberta  —  Consolidated       Loans, 

1947   Settlement    12,883,250  00 

L         British    Columbia — Consolidated 

Loans,  1947  Settlement    25,689,028  35 

L         Manitoba — Consolidated     Loans, 

1947  Settlement  19,294,776  24 

L         Saskatchewan — Consolidated 

Loans,    1947    Settlement    35,993,804  65 

M        Saskatchewan — Power      Commis- 
sion      30,720  00 

N         Saskatchewan — Seed    Grain    Ad- 
vances,  1908    79,076  89 

0         Saskatchewan — Seed  Grain  Loans 

Guarantee   Act,    1938    8,707,469  31 

Municipal : 
P         Municipal   Improvements   Assist- 
ance  Act,   1938    4,973,759  15 

107,651,884  69 
(6)  To  United  Kingdom  and  Other 
Governments — 

Q        Belgium   65,596,000  00 

Q         China    39,542,147  46 

Q         Czechoslovakia    15,175,550  11 

Q         France 206,345,000  00 

R         France — Interim      Credit      Con- 
solidated Interest  

S         Greece    6,525,000  00 

Q         Indonesia     11,600,000  00 

Q         Netherlands    104,839,812  62 

Q         Norway    20,364,891  77 

S         Roumania    24,329,262  40 

Q        Union  of  Soviet  Socialist  Repub- 
lics      2,866,098  69 

T        United   Kingdom    331,479,233  30 

U         United   Kingdom — United   King- 
dom Financial  Agreement  Act, 

c.   12,   1946    1,008,000,000  00 

1,836,662,996  35 
V   (c)  Canada's  subscription  to  capital  *-' 

of—  - 

(i)  International    Monetary    Fund      300,003,150  00 
(ii)  International  Bank  for  Recon- 
struction   and    Development        65,035,750  00 

366,038,900  00 
(d)  Miscellaneous — 
W    Bank     for     International     Settle- 
ments      272,785  84 


1,800,000  00 


1,800,000  00 


'HIOvJ 


2,482,801  18 


2,482,801  18 


1.135,534  26 
12,673,850  02 

1,498,156  71 
44,698,900  19 

2,402,411  87 

3,852,188  21 

19,216,759  49 

3,292,093  30 


37,000,000  00 
126,769,894  05 


750,000  00 


750,000  00 


Dr.  Balance 
Mar.  31, 1949 


29,000  00 
1,519  00 

22,172,357  00 


5,000,000  00 
33,092,357  00 


345,954  13 

1,342,419  34 

490,672  23 

1,140,546  97 

3,840  00 

650  49 

4,276,874  11 


250,773  61 
7,851,730  88 


12,537,295  87 

24,346,609  01 

18,804,104  01 

34,853,257  68 

26,880  00 

78,426  40 

6,913,396  38 


4,722,985  54 

102^82,954  89 


2,124,000  00     64,607,534  26 

1,755,997  48     50,460,000  00 

16,673,706  82 

8,371,900  19    242,672,000  00 


24,411  87 
5,920,000  00 


29,486,733  11 


«(*•' 


2,378,000  00 

6,525,000  00 

15,452,188  21 

118,136,572  11 

23,656,985  07 

24,329,262  40 

2,866,098  69 
301,992,500  ^9 


.ffl 


47,683P4^  66 


1,045,000,000  00 
l;914,749,847  76 


300,003,150  00 

65,035,750  00 
365,038,900  00 


272,785  84 


F— 28 


PUBLIC  ACCOUNTS:  PART  II 


[3]  Other  Loans  and  Investments 

— Concluded 

X  Montreal  Turnpike  Trust — Com- 
mutation  Agreements    

Y  New  Westminster  Harbour  Com- 
mission     

Z  Saint  John  Bridge  and  Railway 
Extension  Co.  Loan  


Dr.  Balance 
Mar.  31, 1948 


14,308  00 
978,037  23 

433,900  00 

1,699,031  07 

2,311,052,812  01 


[5]    Deferred  Charges 

AA  Unamortized  Discounts  and  Com- 
missions on  loans   72,654,440  11 

[6]    Sundry  Suspense  Accounts 

AB  Bank  of  Montreal  Provincial  Notes 

Suspense  Account   27,567  83 

AC  Blank  Bonds  Reserve  Account 70,018  09 

AD  Canadian  National  Railways  Ex- 
change Suspense   

AE  Canadian  Sugar  Stabilization  Cor- 
poration Limited — ^Price  Stabil- 
ization Contingency  Reserve 
(Contra)     19,992,141  51 

AF  Cheque  Adjustment  Suspense   2,079  67 

AG  Depreciation     on     revaluation     of 

Securities  Investment  Account    .         13,413,307  52 

AH  Retirement  Fund  Suspense    154  15 

AI    Revaluation  deficit  of  the  Foreign 

Exchange   Control  Board    28,807,124  67 

AJ   U.K.  Financing  Securities  Suspense 


Debit 


Credit 


Dr.  Balance 
Mar.  31, 1949 


14,308  00 

978,037  23 

433,900  00 
1,699,031  07 


128,252,695  23 


1,648,224  70 


55,534,773  53   2,383,770,733  71 


8,517,772  32 


65,784,892  49 


62,312,393  44 


71,119,139  52 

375  75 

8,171,348  50 

115,361  45 

79,406,225  22 


71,119,139  52 

2,814,627  51 
13,413,307  52 

115,361  45 
87,462,436  00 


27,567  83 
70,018  09 


17,177,514  00 
2,455  42 

8,171,348  50 
154  15 

28,807,124  67 


54,256,182  66 


as:  tiM 

m  i«o, 

g8  007,  f: 


$3,844,489,778  33  $15,621,825,491  74  $15,293,273,617  42  $4,173,041,652  65 


'J.!,fH 


Cr.  Balance 
Mar.  31, 1948 


Debit 


[9]   Floating  Debt  * 

AK  (a)  Matured    Funded    Debt    Out- 
standing     

,       (6)  Notes    and    Other    Obligations 
i  r  tV        payable  on  demand — 

-, ,       Compensation  to  Seigneurs 

.         Dominion  Stock  Issue  B,  3J%   . 
Non-negotiable    non-interest 

,r.  bearing  notes   251,915,000  00 

251J930,527  Ifi 


34,117,428  63 


11,827  40 
3,700  00 


Credit 


557,566  52 


M* 


(c)  Interest  Due  and  Outstanding — 
Unpaid  Interest: 


0*    'iv' 


OfJ  O^T 

iK-  m. 


Domestic  Loans 

Canada  and  New  York  Loans 

New  York  Loans  

London    Loans    

Unpaid  Dividends: 

Province  of  Nova  Scotia    

Province  of  Prince  Edward 
Island    

Province  of  New  Brunswick  . . 

Province   of  Canada    

Province  of  British   Columbia 

Dominion    Stock    

Unpaid   Warrants    


77,039,421  92 

9,245  00 

751,164  49 

41,251  62 

795  80* 


t 

602  50 

252,785  11 


4,398,341  63 
1,410  70 


Kj  Of,iix)0.floe 


867  25 

1,279  00 

4,663  18 

33  67 

49  36 

77,S5e,488  62  263JS87  61 


haul 


)iiii>8     Waminn^tial 


4^99,752  33 


Cr.  Balance 
Mar.  31, 1949 


34,674,995  16 


11,827  40 
3,700  00 

251,915,000  00 
261^30^27  40 


81,437,763  55 

8.642  50 

498,379  38 

42,662  32 

795  80 

867  25 

1,279  00 

4,663  18 

33  67 

3,717  33 

49  36 

81^98,853  34 


DEPARTMENT  OF  FINANCE 


F— 29 


Cr.  Balance 
Mar.  31, 1948 

[9]  Floating^  Debt— Concliuled 

{d)  Outstanding  Cheques  and  Warrants — 

Treasury   Cheques    85,255,664  41 

Outstanding      Imprest      Account 

Cheques— Finance     209  88 

Less  Unclaimed  Registered  In- 
terest (Letter  of  Credit) 
Cheques    Adjustment    Account  9  63 

85,255 J864  66 


449,156,309  31 


[10]    Deposit  and  Trust  Accounts 

(c)  Miscellaneous — 
AL  Bank       Circulation       Redemption 

Fund    1,107,657  49 

AM  Canadian  Sugar  Stabilization  Cor- 
poration Limited — Price  Stabil- 
ization   Contingency    Reserve 

(Contra)     19,992,141  51 

AN  Companies  in  liquidation : 

Canadian       Home       Investment 

Company,    Limited    4,878  80 

Dominion   Trust   Company    8,931  10 

Great  North  Insurance  Company  344  70 

Montreal  Canada  Fire  Insurance 

Company    605  09 

Ontario  Fire  Insurance  Company  12,458  65 
Rimouski   Fire    Insurance    Com- 
pany      3,030  53 

Western   Canada  Fire   Insurance 

Company    443  00 

Western   Mutual   Fire   Insurance 

CJompany     516  97 

York  County  Loan  and  Savings 

Company     35,468  36 

AO  Canadian  National  Railways,  Equip- 
ment  Issue,    1923 —   Redemption 

Account    5,500  00 

AO  Canadian  National  Railways,  Guar- 
anteed   Bond    Issues,    1923    and 

1924,  and  1924-54 123,125  00 

AP  Common     School     Funds — Ontario 

and  Quebec  2,677,770  70 

AQ  Defunct  Banks: 

Bank  of  Vancouver  8,657  40 

Banque  du   Peuple    6,349  82 

Banque  St.  Hyacinthe  2,428  64 

Banque  St.  Jean   67  61 

Banque  Ville  Marie  4,669  59 

Central  Bank   2,225  94 

Commercial  Bank  of  Manitoba  .  328  36 

Ontario    Bank    21,592  71 

AR  King    George     V     Silver     Jubilee 

Cancer  Fund  for  Canada 186,000  00 

AS  Home    Bank    Creditors    —    Relief 

Suspense     8,618  14 

AT  Penny  Bank  of  Ontario — Outstand- 
ing Cheques    

AU  Unclaimed  Dividends  —  Liquida- 
tions under  the  Bankruptcy  Act  124,700  99 

A  V  William  Scott  Estate   9,905  60 

cKi  I  '■ — 

8S  ITt;  Hi         24,348,416  70 


Debit 

11,788,002  46 
30  45 

11,788,032  91 
12,041,420  52 

209,513  34 
2,814,627  51 


Credit 


Cr.  Balance 
Mar.  31, 1949 


73,467,661  95 
179  43 


9  63 
73A67J8S1  75 


4,957,318  85         442,072,207  64 


32,425  90 


wtHmD  h* 


930,570  05 

17,177,614  00 

4,878  80 

8,931  10 

344  70 

605  09 
12,458  65 

3,030  53 

443  00 

516  97 

35,468  36 

5,500  00 


,841,537  50 

1,844,837  50 

126,425  00 

2,677,770  70 

8,657  40 

6,349  82 

2,428  64 

67  61 

4,669  59 

2,225  94 

328  36 

21,592  71 

150,000  00 

36,000  00 
8,618  14 

4  33 

140  15 

135  82 

918  86. 

4,654  26 

128,436  39 

610  00 

'    55  00 

9,350  60 

5,017,211  54 


1,882,112  81 


21,213,317  97 


F— 30  PUBLIC  A CCOUNTS:  PART  (I 

•  -      ■  \'.  V At",' ».,»»> 

Cr.  Balance 
Mar.  31, 1948  Debit 

[11]    Insurance,  Pension  and  ~ 

Guaranty  Accounts 

(6)  Insurance  and  Guaranty  Funds — 
AW  Insurance   Fund— Civil   Service    ..        21,230,993  34  499,473  16 

AX  Government       Officers'       Guarantee 

Fund 522,545  69  2,203  16 

AY  War     Damage     Insurance — Special 

Account^General     96,329  04  2,614  13 

^,849,868  07  504,290  45 

(c)  Pension  and  Retirement  Fiends — 

AZ  Superannuation   Account    90,365,713  85  10,859,618  41 

BA  Retirement  Fund — 

Civil   Service 14,719,076  64  4,781,990  61 

Central   Pay  Office    18,773  12 

Canadian  Farm  Loan  Board   . . . 

105,084,790  49  16,660,382  U 


126,934,658  56 


[12]    Deferred  Credits 

BB  Interest    Special    Account — Interest 
accrued — 
Canada  Savings   Bonds,   1947    . . 

Canada  Savings  Bonds,  1948 

General 
BC  Income   Tax   Deductions   Suspense 

— Central   Pay   Office    

BD  Instalment   Purchases    of   Bonds — 
Public  Service — 

Ninth  Victory  Loan,  1945  

'■'  Canada  Savings  Bonds,  1946   . . . 

Canada   Savings   Bonds,   1947    . . 
Canada  Savings  Bonds,  1948   . . . 
BE  Unemployment    Insurance    Deduc- 
tions  Suspense    —   Central    Pay 

Office    

BF  Military    Relief   Credits — Denmark 
BG  German   Reparations — Spain    


153,092  23 


135,784  76 


1,748,820  52 

129,133  37 

1,353,851  23 


1,945,34 


3,522,627  45 

[13]    Sundry  Suspense  Accounts 

BH  Canadian   Wheat   Board— Suspense  6,324,789  99 

BI   Cash  Suspense— Unallocated  Funds  3,967  32 

BJ   Ernest  Davis  Estate   6,268  81 

BK  George  Henderson  Keeler  Estate  .  655  14 

BK  George  Mayo  Estate   13,750  00 

BL  German  Reparations  Suspense  130,078  12 

BM  Loan    Subscriptions    at    credit    of 
subscribers  in  arrears — 

Victory  Loan  1917-18-19  207,347  70 

Victory  Loan  1941    4,285  89 

2nd  Victory  Loan,  1942   10,189  28 

3rd  Victory  Loan,  1942   4,942  16 

4th  Victory  Loan,  1943   5,296  12 

6th  Victory  Loan,  1943   3,692  26 

6th  Victory  Loan,  1944   2,490  38 

7th  Victory  Loan,  1944   2,610  61 

8th  Victory  Loan,  1945 'i-.    .  '  2,168  97 

»th  Victory  Loan,  1945 .'.  n  i ;»  4,706  46 

Canada  Savings  Bonds,  1946 229  03 

^"        Canada  Savings  Bonds,  1947 2  50 


16,164,672  59 


2,246,468  40 


14,897,804  50 


185,018  88 

566,670  77 

5,683,197  72 

17,184  18 


1,691,487  52 
8,335  20 


25,296,167  17 


5,988,127  69 


.1'* 


17  25 

13  89 

101  48 

129  32 

34  31 

68  90 

34  22 

Credit 


y^^ 


2,093,376  17 
118,193  41 


14,828,544  41 


16,999  66 

437,537  40 

4,413,596  12 

1,470,905  93 


1,691,934  46 
208,380  00 
282,003  42 

25,561,470  98 


6,048,278  75 
114  60 

260  14 
431,085  92 


231  54 


39  28 


108  79 
83  67 
176  65 
220  60 
4  06 
371  28 


Cr.  Balance 
Mar.  31, 1949 


1,734,082  99  22,465,603  17 

44,087  98  564,430  51 

509  21  94,224  12 

1,778,680  18  23,124^57  80 

15,434,649  23  94,940,744  67 

5,496,775  66  15,433,861  69 

2,362,055  58  2,343,282  46 

2,023  95  2,023  95 

23,295,504  4^  112,719,912  77 

25,074,184  60  135,844,170  57 


151  90 

224  18 

148  63 

275  50 

314  69 

118,193  41 


66,524  67 


1,580,801  30 

84,249  63 
1,453,721  76 


2,392  28 
200,044  80 
282,003  42 

3,787,931  26 


6,324,789  99 

64,118  38 

6,383  31 

666  14 

14,010  14 

661,164  04 


207,330  45 

4,423  90 

10,311  98 

6,090  69 

5,442  30 

3,972  64 

2,630  27 

2,669  96 

2,345  62 

4,695  52 

233  09 

334  50 


DEPARTMENT  OF  FINANCE 


F— 31 


Cr.  Balance 
Mar.  31. 1948 


Debit 


[13]  Sunday  Suspense  Accounts 

— Concluded 

BM  Loan  Subscriptions  at  credit  of  sub- 
scribers in  arrears — Public  Ser- 
vice 

2nd,  Victor>'  Loan,  1942     

3rd  Victory  Loan,  1942     

4th  Victory  Loan,  1943     

5th  Victory  Loan,  1943     

6th  Victory  Loan,  1944     

7th  Victory  Loan,  1944     

8th  Victory  Loan,  1945     

Canada  Savings  Bonds,  1946 

BN  Matured  Bonds  and  Interest  Un- 
claimed     

BO  Premium,  Discount  and  Exchange. 

BP  Royal  Canadian  Mint — Handling 
Charges    

BQ  Securities  Division  Suspense 

Account — Finance    

BR  Unclaimed  Award,  Registrar  Ex- 
chequer Court  of  Canada,  B.C. 
Admiralty  District  

BS  Unclaimed  Cheques  Suspense — 

Finance    

Comptroller  of  the  Treasury   . . . 
Wartime  Prices  and  Trade  Board 

BT  Unclaimed  Drafts  Suspense — 

Finance    

BU  Unclaimed  War  Damage  Insurance 
Refunds     

BV  Unclaimed  War  Savings  Certificates 
and  Stamps   

BW  United  Kingdom— General  Settle- 
ment Account  

BX  United  Kingdom  Loan  Suspense 
Account     

BY  Unredeemable  Coupons  Suspense   . 

BZ  Victory  Loans  1917-18-19  Canvassers 
Suspense  Account   

CA  War  Savings  Certificates — Instal- 
ment Suspense    

CB  Donations— -Suspense    

CC  Wartime  Prices  and  Trade  Board — 
Suspense     


Credit 

"x)  tiir.5 


2,205  54 

582  70 

5,646  90 

2,616  41 

7,631  70 

4,260  91 

6,060  29 

3,154  35 

6,277  49 

2,774  16 

13,934  21 

8,003  30 

336  00 

33,448  15 

26,648  43 

16  80 

813  36 

2,095  06 

73,952  30 

1,475  00 

726  50 

52,740,753  21 

52,740,753  21 

699,543  16 

699,543  16 

313  78 

554  77 

513  77 

1,831  17. 


44,040  69 

13  75 

91  00 

1,026  29 

21  20 

5  58 

1,233  77 

4,855  77 

249  59 

656  16 

209,736  57 

639  13 

11,403  83 

737,201  60 

738,191  72 

990  12 

16,930,852  19 

16,930,852  19 

816  10 

34,072  80 

38,544  74 

1,620  83 

1,320  75 

560  40 

68,774  67 

68,774  67 

1,194  44 


7,881,840  28 
[14]    Province  Debt  Accounts  

CD 

British  Columbia  583,021  40 

Manitoba    3,578,941  20 

New  Brunswick    529,299  39 

Nova  Scotia   1,055,411  69 

Ontario    2,848,289  52 

Prince  Edward  Island   775,791  83 

Quebec     2,549,213  61 

11,919^968  64 
Less — 
Province  of  Nova  Scotia — 

Suspense  Account    40,130  91 

Province  of  Prince  Edward 

Island  Land  Account  782,402  33 

Province  of  Quebec  Debt  Account         1,473,609  63 

2,296,151  87 

9,623,816  77 


1,264  92 


77,254,036  41 


944  02 


76,978,626  17 


Cr.  Balance 
Mar.  31, 1949 


1,622  84 
3,030  49 
3,370  79 
2,905  94 
3,503  33 
6,266  91 
6,816  52 
1,281  70 

73,203  80 


272  78 

1331  17 

44,117  94 

1,026  29 

26  78 

1,233  77 

5,262  34 

220,501  27 


5,288  04 
1,620  83 
1,881  15 

873  54 

7,606,430  04 


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 

2,296,161  87 

9,623,816  77 


39882—9 


F— 32 


PUBLIC  ACCOUNTS:  PART  II 


Cr.  Balance 
,')  Mar.  31, 1948 

[15]  Reserve  for  Certain  Contingent 
Liabilities 

CE 

(a)  Reserve  for  possible  losses  on 
ultimate  realization  of  Active 
Assets     170,881,788  38 

[16]    Funded  Debt  Unmatured  * 

CF 

(a)  Payable  in  Canada  15,290,808,921  83 

(b)  Payable  in  London  9,324,771  58 

(c)  Payable  in  New  York   : .       198,000,000  00 


Debit 


Credit 


Cr.  Balance 
Mar.  31, 1949 


•Uuu4«  I 


12,600  00 


75,000,000  00         245,869,188  38 


183,445,013  02 
68,513  14 


15,107,363,908  81 

9,256,258  44 

100,000,000  00         298,000,000  00 


15,498,133,693  41  183,513,526  16 


100,000,000  00     15,414,620,167  25 


$16,290,483,150  86    $    319,299,634  39    $    309,453,713  41   $16,280,637,229  88 


♦Figures  for  the  current  fiscal  year  represent  the  net  increase  or  decrease  in  these  accounts  [9]  and  [16]. 
A     Cash  in  current  deposits  represents  the  total  of  the  balances  at  credit  of  the  Receiver  General  of  Canada 
in  the  several  banks  in  Canada,  London  and  New  York  at  'the  close  of  the  relative  fiscal  years,  while  that  in 
special  deposits  consists  of  balances  in  the  hands  of  fiscal  agents  of  the  Government  for  the  purchase  or 
redemption  of  bonds  and  the  payment  of  interest  on  the  public  debt,  etc. 
Cash  in  blocked  currency  accounts  represents  amounts  in  the  currency  of  the  relevant  countries  which  are 
{    available  for  expenditures  only  within  those  countries  for  restricted  purposes.    The  debit  in  the  first  account 
;    represents   the  current   equivalent   in   Canadian   dollars   of   the   deposit   of   1,000,000  kroner   in   Danraarks 
Nationalbank,  Copenhagen,  as  a  payment  on  account  on  Canada's  share  of  the  amount  to  be  paid  by  the 
Government  of  Denmark  to  those  countries  which  furnished  essential  supplies  to  liberated  and  conquered 
areas  during  the  period  of  military  operations  commencing  with  the  invasion  of  Europe  on  June  6,  1944.   The 
credit  in  the  account  represents  the  utilization  of  40,000  kroner  by  the  Department  of  External  Affairs.   The 
debit  in  the  second  account  is  the  current  equivalent  in  Canadian  dollars  of  3,078,640  Spanish  pesetas  deposited 
in  the  Madrid  branch  of  the  Bank  of  London  and  South  America  Limited  and  represents  Canada's  share 
of  the  proceeds  from  the  liquidation  of  certain  German  assets  seized  in  Spain. 

B  Debits  are  advances  to  the  Board  which  operates  the  Exchange  Fund  Account  for  the  Minister  of  Finance 
under  authority  of  the  provisions  of  the  Foreign  Exchange  Control  Act,  c.  53,  1946,  while  credits  represent 
repayments.  The  amount  transferred  to  Revaluation  Deficit  of  the  Foreign  Exchange  Control  Board — see 
under  [6],  has  been  deducted  from  the  opening  balance.  Interest  on  advances  to  December  31,  1948,  at  |  per 
cent,  amounting  to  $4,770,719.18  and  profits  for  the  calendar  year  1948  amounting  to  $8,654,654.47,  were  received 
and  credited  to  Revenue — Return  on  Investments. 

C  This  account  reflects  the  operations  in  securities  investments,  mainly  in  Government  of  Canada  direct  and 
guaranteed  securities.  The  amount  transferred  to  Depreciation  on  Revaluation  of  Securities  Investment 
Account — see  under   [6],  has  been  deducted  from  the  opening  balance. 

D  This  account  relates  to  the  transactions  in  gold  and  silver  at  the  Assay  Office  in  Vancouver,  a  branch  of  the 
Royal  Canadian  Mint.  Gold  deposits,  which  include  the  silver  content  thereof,  are  purchased  from  mining 
companies  and  individuals  for  shipment  to  the  Royal  Canadian  Mint,  this  account  being  debited  with  the 
value  of  the  former  transactions  and  credited  with  the  value  of  the  latter. 

E  Credits  in  this  account  result  from  the  transfer  of  gold  bullion  to  the  Bank  of  Canada  and  sales  of  fine  gold 
to  the  public  while  debits  represent  payments  made  by  the  Royal  Canadian  Mint  for  newly-mined  gold,  old 
jewelry,  dental  scrap,  etc.  and  the  amount  of  the  net  operating  profit  for  the  year  which  was  transferred  to 

,    Revenue — ^Bullion  and  Coinage. 

F  Credits  in  these  accounts  represent  the  face  value  of  all  coin  issued  to  the  Bank  of  Canada  and  in  the  case 
of  the  Silver  Purchase  Account,  the  proceeds  of  sales  of  fine  silver  to  the  public.  Debits  are :  (a)  the  value  of 
all  metals  purchased  for  coinage  and  medal  purposes  as  well  as  the  net  value  of  mutilated  coin  withdrawn  from 
circulation;  and  (b)  the  amount  of  the  net  operating  profit  for  the  year,  which  was  transferred  to  Revenue — 
Bullion  and  Coinage.  The  closing  balances  represent  the  cost  value  of  the  metals  on  hand  at  that  date. 

G  In  this  account  are  recorded  the  entries  affecting  the  Commodity  Prices  Stabilization  Corporation,  Limited, 
which  was  incorporated  in  1941  and  placed  under  the  control  of  the  Wartime  Prices  and  Trade  Board  for  the 
puri>ose  of  assisting  that  Board  in  controlling  prices  and  maintaining  supply  of  food,  fuel  and  other  necessities 
of  life  by  the  payment  of  subsidies,  and  by  bulk  purchasing. 

The  opening  balance  represented  the  outstanding  balance  of  advances  made  in  previous  fiscal  years  to  the 
Corporation.  Credits  are  monthly  adjustments,  the  offsetting  entries  charging  the  expenditure  account  (Vote 
88)  with  the  subsidies  paid,  losses  on  commodity  trading  and  administrative  expenses.  Appendix  6  to  this 
eection  contains  the  Balance  Sheet  of  the  Corporation  as  at  March  31,  1949  and  operating  statement  for 
the  fiscal  year  1948-49. 


I 


DEPARTMENT  OF  FINANCE  F— 33 

H  Subsection  3  of  section  10  of  the  Export  Credits  Insurance  Act,  c.  39,  1944,  prescribes  that  for  any  part  of 
the  subscription  to  the  capital  stock  of  the  Corporation,  the  Minister  of  Finance  shall  pay  to  the  Corporation 
an  equal  amount  to  be  credited  to  capital  surplus  account.  The  closing  balance  represents  the  amount  paid 
under  this  authority  (see  under  Loans  to,  and  Investments  in.  Crown  Agencies). 

I  This  account  records  the  investment  of  the  Government  as  the  sole  owner  of  the  capital  stock  of  the  bank 
which  was  acquired  under  authority  of  the  Bank  of  Canada  Act  Amendment  Act,  c.  42,  1938.  Of  this  amount, 
$5,000,000  represents  the  par  value  of  100,000  shares  of  capital  stock,  and  the  balance,  $920,000,  premium  paid 
in  respect  of  the  acquisition  in  1938  of  shares  held  by  the  public.  Amounts  of  $225,000  from  dividends  and 
$19,107,147.20,  being  the  Government's  share  of  the  net  surplus  for  the  year  ending  December  31,  1948,  were 
credited  to  Revenue — Return  on  Investments. 

J  The  advance  for  initial  operating  expenses  was  voted  in  the  Supplementary  Estimates  of  1928-29  (Vote  505) 
and  is  repayable  without  interest. 
Interest  of  $175,000  on  initial  capital  advances  was  received  and  credited  to  Revenue — Return  on  Investments. 
The  bonds  are  held  by  the  Government  of  Canada.  The  credit  represents  the  redemption  by  the  Board  of 
$750,000  of  its  3i  per  cent  bonds  due  January  2,  1960  while  the  debit  reflects  the  purchase  by  the  Government 
of  Canada  of  $350,000  of  the  Board's  3  per  cent  bonds  due  December  1,  1958,  and  $1,450,000  due  January  2, 
1970.  Interest  amounting  to  $445,237.70  was  received  during  the  year  and  credited  to  Revenue — Return  on 
Investments. 

Interest  on  initial  capital  advances  under  the  Canadian  Fisherman's  Loan  Act  was  credited  to  Revenue — 
Return  on  Investments  in  an  amount  of  $725. 

K  The  Corporation  was  incorporated  under  the  Export  Credits  Insurance  Act,  c.  39,  1944,  to  promote  the 
revival  of  trade  by  the  provision  of  Government  guarantees  to  encourage  exports  from  Canada.  The  closing 
balance  represents  the  subscription  by  the  Minister  of  Finance  for  capital  stock  of  the  Corporation  as 
authorized  by  subsection  2  of  section  10  of  the  Act. 

L  The  opening  balances  represent  the  adjusted  amounts  of  Treasury  Bills  indebtedness  of  the  Governments 
of  these  provinces  to  the  Federal  Government,  pursuant  to  the  provisions  of  the  Western  Provinces  Treasury 
Bills  and  Natural  Resources  Settlement  Act,  c.  77,  1947,  which  provided  for  the  retirement  of  this 
indebtedness  by  annual  payments  beginning  July  1,  1948  and  extending  over  a  thirty-year  period.  Credits 
represent  repayments.  Interest  on  that  portion  of  the  indebtedness  of  each  province,  which  represented 
the  adjusted  amount  of  loans  for  capital  and  ordinary  governmental  purposes  was  received  and  credited 
to  Revenue — Return  on  Investments. 

M  A  loan  of  $57,600  to  the  Province  of  Saskatchewan  was  authorized  by  P.C.  4891  of  September  17,  1940,  to 
enable  the  Saskatchewan  Power  Commission  to  extend  its  power  and  light  system  to  the  Bombing  and 
Gunnery  School  at  Dafoe,  Saskatchewan.  It  bears  interest  at  3i  per  cent  and  is  repayable  in  thirty  half-yearly 
instalments,  the  first  of  which  became  due  May  15,  1941.  Repayment  of  principal  totalling  $3,840  was  received 
during  the  year  together  with  interest  amounting  to  $1,041.60,  which  latter  amount  was  credited  to  Revenue — 
Return  on  Investments. 

N  Advances  were  made  by  the  Federal  Government  to  the  Province  of  Saskatchewan  for  the  purchase  of  seed 
grain.  The  credits  represent  repayments. 

0  The  original  disbursement  of  $16,468,852.49  was  made  in  1944-45  and  was  in  respect  of  a  guarantee  of  the 
principal  and  interest  of  any  loans  made  by  a  chartered  bank  which  were  guaranteed  by  the  Province  of 
Saskatchewan  to  provide  assistance  to  farmers  in  connection  with  seeding  operations  during  the  spring  of  1938. 
The  balance  in  this  account  represents  the  amount  still  outstanding  which  is  secured  by  treasury  bills  of  the 
province  in  the  custody  of  the  Minister  of  Finance. 

Entries  represent  repayments  of  $1,794,072.93  and  renewal,  under  authority  of  P.C.  3641,  August  12,  1948, 
of  an  amount  of  $2,482,801.18.  Interest  at  the  rate  of  3  per  cent  amounting  to  $31,412.45  was  received  and 
credited  to  Revenue — Return  on  Investments. 

P  Credits  represent  repayments  on  loans  which  were  authorized  in  previous  fiscal  years  under  the  Municipal 
Improvements  Assistance  Act,  c.  33,  1938.  Interest  at  a  rate  of  2  per  cent  per  annum  amounting  to  $98,227.51 
was  received  and  credited  to  Revenue — Return  on  Investments. 

Q  These  accounts  relate  to  loans,  authorized  under  section  22,  Export  Credits  Insurance  Act,  c.  39,  1944  and 
various  Orders  in  Council,  made  for  the  purpose  of  facilitating  and  developing  trade  between  Canada  and  the 
countries  concerned.  The  debits  represent  advances  made  during  the  current  year  and  include,  in  some  cases, 
the  capitalization  of  interest.  Credits  represent  repayments. 

R  In  connection  with  the  settlement  of  interim  credit  advances  which  were  made  ito  the  Government  of  France 
during  the  period  October  19,  1945  to  December  16,  1946,  inclusive,  the  accrued  interest  for  this  period 
amouniting  to  $2,402,411.87  was  accounted  for  by  receipt  from  that  Government  of  30  bonds.  The  first  bond 
for  $24,411.87,  matured  on  December  31,  1948  and  the  remaining  29  for  $82,000  each  will  mature  on  Decem- 
ber 31  in  each  of  the  years  1949  to  1977. 

The  opening  entry  in  respect  of  the  interest  settlement  was  debited  to  this  account  and  credited  to 
Ordinary  Revenue — Return  on  Investments,  while  the  credit  entry  reflects  the  maturing  of  the  first  bond. 

Interest  on  the  outstanding  balance  at  the  rate  of  3  per  cent  per  annum  amounting  to  $36,036.18  was 
received  during  the  year  and  credited  to  Ordinary  Revenue — Return  on  Investments. 

S  No  payments  of  principal  or  interest  were  made  during  the  year  by  the  Governments  of  Greece  and 
Roumania  on  account  of  advances  made  in  1919-20  and  1920-21.  .  


39882—91 


F— 34  PUBLIC  ACCOUNTS:  PART  11 

T  Under  authority  of  the  War  Appropriation  (United  Kingdom  Financing)  Act,  c.  8,  1942,  sterling  balances 
held  by  Canada  in  an  amount  equivalent  to  $700,000,000  at  the  exchange  rate  of  $4.45  to  the  pound  sterling 
were  converted  into  a  Canadian  dollar  obligation  of  the  Government  of  the  United  Kingdom  which,  under 
the  provisions  of  the  Act,  was  non-interest-bearing  until  after  the  termination  of  the  war.  The  United  Kingdom 
Financial  Agreement  Act,  c.  12,  1946,  authorizes  the  continuation  of  the  latter  provision  imtil  December  31, 

1950.  Credits  in  ifchis  account  represent  repayments  made  during  the  present  fiscal  year. 

U  Under  authority  of  the  United  Kingdom  Financial  Agreement  Act,  c.  12,  1946,  a  credit  of  $1,250,000,000  was 
extended  to  the  Government  of  the  United  Kingdom  which  may  be  drawn  on  at  any  time  prior  to  December  31, 

1951.  The  purpose  of  the  credit  is  to  facilitate  purchases  by  the  United  Kingdom  of  goods  and  services  in 
Canada  and  to  assist  in  making  it  possible  for  the  United  Kingdom  to  aneet  transitional  post-war  deficits 

■  in  its  current  balance  of  payments,  to  maintain  adequate  reserves  of  gold  and  dollars  and  to  assume  the 
obligations  of  multilateral  trade.  No  interest  shall  be  payable  in  respect  of  any  period  prior  to  January  1,  1951. 

.  The  amount  of  the  credit  drawn  by  December  31,  1951,  shall  be  repaid  in  50  annual  instalments  beginning 
on  that  date,  with  interest  at  the  rate  of  2  per  cent  per  annum.  The  agreement  provides  for  the  waiving  of 
the  payment  of  interest  in  any  year  under  certain  conditions. 

V  Canada's  subscription  of  $300,000,000  to  the  International  Monetary  Fund,  which  was  completed  in  1946-47, 
consists  of  $74,973,052.18  in  gold,  $30,996,947.82  in  Canadian  dollars,  $30,000  in  United  States  dollars,  and 
$194,000,000  in  non-interest-bearing  demand  notes  which  are  carried  as  a  liability  on  the  Balance  Sheet  of 
Canada  under  the  heading  of  Floating  Debt.  The  amount  of  $3,150  by  which  the  closing  balance  exceeds  the 
subscription  represents  exchange  on  payments  in  United  States  dollars. 

Payments  on  Canada's  subscription  to  the  capital  of  the  International  Bank  for  Reconstruction  and 
Developments,  to  date  amounting  to  $65,000,000,  consist  of  $6,500,000  United  States  dollars,  $585,000  Canadian 
dollars  and  $57,915,000  in  non-interest-bearing  demand  notes  which  are  carried  as  a  liability  on  the  Balance 
Sheet  of  Canada  under  the  heading  of  Floating  Debt.  The  amount  of  $35,750  by  which  the  closing  balance 
exceeds  the  subscription  represents  exchange  on  payments  in  United  States  dollars. 

W  This  is  a  non-interest-bearing  deposit  made  by  the  Government  of  Canada  under  the  terms  of  the 
agreements  providing  for  the  establishment  of  the  Bank.  The  deposit  was  made  in  1930-31. 

X  This  amount  represents  the  balance  still  owing  by  various  municipalities  for  sums  advanced  from  the 
Treasury  of  the  United  Provinces  of  Upper  and  Lower  Canada,  for  the  purpose  of  building  toll  roads  in  the 
vicinity  of  Montreal.  Interest  at  the  rate  of  6  per  cent  per  annum  amounting  to  $858.48  was  received  and 
credited  to  Revenue — Return  on  Investments. 

Y  This  account  relates  to  advances  made  to  the  New  Westminster  Harbour  Commission  to  assist  in  the 
construction  and  development  of  the  harbour  and  to  a  loan  of  $703,500  in  1947-48  to  enable  the  Commissioners 
to  meet  debentures  maturing  on  April  1,  1948.  Interest  amounting  to  $52,610.73  was  received  and  credited  to 
Revenue — Return  on  Investments. 

Z  The  amount  in  this  account  represents  advances  made  to  the  Saint  John  Bridge  and  Railway  Extension 
Company,  for  the  construction  of  a  bridge  and  rail  connections  at  Saint  John,  N.B.,  as  authorized  by 
Chapter  26  of  the  Statutes  of  1883.  The  liability  was  subsequently  assumed  by  the  Canadian  Pacific  Railway 
Company.  Interest  at  4  per  cent  per  annum  amounting  to  $17,356  was  received  and  credited  to  Revenue — 
Return  on  Investments. 

AA  Credits  represent  refunds  and  amortization  charges  applicable  to  1948-49,  the  offsetting  debit  to  the  latter 
appearing  under  expenditures,  while  debits  are  premiums,  discounts  and  commissions  on  loans  issued  during 
1948-49.  The  closing  balance  represents  the  unamortized  amount  of  discounts,  commissions  and  redemption 
bonuses  on  loans  issued  and  premiums  on  loans  converted  since  April  1,  1930.  Details  by  loans  of  the  amounts 
amortized  will  be  found  in  Appendix  2  to  Part  I  of  this  Report  (page  38). 

AB  This  account  reflects  the  liability  of  the  Bank  of  Montreal  for  the  redemption  of  provincial  notes  stolen 
from  its  branch  at  St.  Catharines  in  1869,  at  the  time  the  Bank  was  agent  for  the  issue  and  redemption  of 
these  notes  for  the  Receiver  General.  The  original  liability  was  $46,000.  As  the  stolen  notes  are  presented  for 
payment,  the  Minister  of  Finance  redeems  them  at  face  value  and  is  recouped  by  the  Bank. 

AC  In  anticipation  of  a  1946  loan  which  did  not  materialize,  plates  were  engraved  and  blank  bonds  printed  in 
accordance  with  instructions.  Treasury  Board  allotted  the  above  amount  as  an  advance  from  Vote  507  (1947- 
48)  to  provide  for  payment  for  these  bonds  (T. 332547  B.,  June  13,  1947).  When  they  are  used  for  a  future 
loan,  an  adjusting  entry  will  charge  Cost  of  Loan  Flotations  and  credit  this  account. 

AD  This  account  records  the  purchase  of  United  States  and  sterling  funds  for  the  Canadian  National  Railways. 
The  Government  is  reimbursed  monthly. 

AE  P.C.  328,  January  28,  1947,  authorized,  inter  alia,  the  transfer  of  all  assets,  liabilities  and  other  obligations 
of  the  Sugar  Administrator  to  the  Canadian  Sugar  Stabilization  Corporation  Limited,  a  Crown  Company, 
under  the  Wartime  Prices  and  Trade  Board.   The  corporate  objects  of  this  company  are  "to  purchase,  or 

•  otherwise  acquire,  export,  import,  exchange,  charge,  sell  or  otherwise  dispose  of,  distribute,  store,  transport, 
process  and  generally  deal  in  sugar,  sugar  syrups,  liquid  sugar,  molasses  and  other  sugar  products".  The  opening 

.  balance  in  this  account  represents  the  Price  Stabilization  Contingency  Reserve  of  $19,337,930.71  assumed  by 
the  Corporation  ^  at  March  13,  1947,  on  which  date  the  Sugar  Administrator  ceased  business,  plus  the  net  profit 


DEPARTMENT  OF  FINANCE  F— 35 

of  $654,210.80  for  the  period  March  14  to  August  31,  1947.  The  entry  in  the  current  fiscal  year  represents 
the  net  loss  for  the  year  ended  August  31,  1948,  as  shown  in  the  Balance  Sheet  of  the  Corporation,  which 
was  deducted  from  the  Corporation's  reserve.  The  offsetting  account  is  under  [10]  Deposit  and  Trust, 
Miscellaneous. 
AF  This  account  records  the  unadjusted  balance  resulting  from  the  reconciliation  of  payments  to  the  banks  for 
redemption  of  paid  cheques  with  the  amount  of  those  cheques  as  subsequently  determined  in  adjustment  of 
the  account.  The  debit  was  in  respect  of  1946-47  and  1947-48  cheques  and  was  authorized  by  T. 373394  B., 
June  20,  1949. 

AG  Funds  utilized  in  operations  in  securities,  investments,  mainly  in  Government  of  Canada  direct  and 
guaranteed  securities,  were  reclassified  from  Investments  to  Cash  and  Other  Current  Assets  in  a  regrouping,  at 
the  close  of  the  current  fiscal  year,  of  certain  assets  on  the  Balance  Sheet.  This  amount,  which  was  deducted 
from  the  relevant  account,  represents  the  net  depreciation  at  the  close  of  the  current  fiscal  year  on  revaluation 
of  the  securities. 

AH  Overpayments  which  were  made  to  individuals  for  the  period  up  to  and  including  March  31,  1944,  from 
•the  Retirement  Fund  are  recorded  in  this  account. 

AI  Funds  advanced  to  the  Foreign  Exchange  Control  Board  were  reclassified  from  Loans  and  Advances  to 
Cash  and  Other  Current  Assets  in  a  regrouping,  at  the  close  of  the  current  fiscal  year,  of  certain  assets  on  the 
Balance  Sheet.  This  amount  represents  the  deficit  of  the  Board,  resulting  from  the  revaluation  of  the  Canadian 
dollar  on  July  5,  1946,  which'  was  deducted  from  the  total  advances  and  transferred  hereto  pending  a  final 
decision. 

AJ  The  cost  of  repatriated  securities  purchased  was  charged  to  this  account.  Clearance  was  subsequently  made 
to  the  proper  account. 

AK  Floaiting  Debt  consists  of  obligations  of  the  Government  of  Canada  payable  on  demand  and  includes 
unpresented  matured  bonds,  stock  payable  on  demand,  interest  due  and  outstanding,  and  cheques  and 
warrants  outstanding.  Further  details  will  be  found  in  Part  I  of  this  Report,  Schedule  M,  page  20.  The  figures 
for  the  current  fiscal  year  represent  the  net  increase  or  decrease  in  these  accounts. 

AL  The  Bank  Circulation  Redemption  Fund  consists  of  amounts  deposited  with  the  Minister  of  Finance  by 
the  chartered  banks  to  secure  the  redemption  of  their  outstanding  notes,  as  required  by  section  64  of  the 
Bank  Act,  1944.  Interest  at  3  per  cent  per  annum  amoimting  to  $32,425.90,  was  allowed  on  the  required 
deposit  and  was  charged  to  Interest  on  Public  Debt. 

AM    This  aecoxmt  is  the  offset  of  one  of  similar  title  imder  [6]  Sundry  Suspense  Accounts. 

AN  These  accounts  reflect  the  balances  of  amounts  remitted  by  the  liquidators  of  certain  defunct  trust  and 
insurance  companies  and  represent  unclaimed  dividends  due  the  ordinary  creditors.  j 

AO  The  balances  in  these  accounts  represent  the  amounts  deposited  with  the  Government  to  meet  matured 
bonds  and  interest  coupons  which,  for  the  convenience  of  investors,  have  been  made  payable  at  the  offices  of 
the  agencies  of  the  Bank  of  Canada.  The  credits  in  the  latter  account  represent  cash  received  from  the 
Canadian  National  Railways  while  the  debits  were  for  interest  coupons  redeemed  by  the  Bank  of  Canada. 

AP  The  funds  represent  the  proceeds  from  the  sale  of  lands  set  apart  under  12  Vic,  1849,  Chapter  200,  for  the 
support  and  maintenance  of  common  schools  in  Upper  and  Lower  Canada,  now  Ontario  and  Quebec.  Income 
from  the  sales  is  apportioned  to  the  two  provinces  on  the  basis  of  population.  Interest,  apportioned  on  the 
same  basis  as  the  proceeds,  is  paid  semi-annually  to  the  above-named  provinces  at  tlie  rate  of  5  per  cent 
per  aimum  and  is  charged  to  Interest  on  Public  Debt.  Payments  in  the  current  fiscal  year  were:  Ontario, 
$71,229.86;  Quebec,  $62,658.68.  , 

AQ    The  balances  in  these  accounts  represent  unclaimed  dividends  of  the  banks'  assets  due  the  depositors.        ' 

AR  P.C.  144,  January  18.  1936,  authorized  (a)  the  setting  up  of  this  Trust  Account;  (b)  the  payment  of  the 
grant  of  $100,000  provided  by  Vote  383  of  the  Supplementary  Estimates,  1935-36,'  and  the  crediting  of  this 
amount  to  the  account;  (c)  the  Department  of  Finance  to  accept  further  sums  not  exceeding  $400,000  for 
credit  to  the  account;  (d)  the  allowing  of  interest  air 3  per  cent  per  annum,  paid  semi-annually  on  April  1 
and  October  1,  to  the  Trustees;  and  (e)  withdrawals  from  the  Fund,  in  whole  or  in  part,  at  the  pleasure  of 
the  Trustees.  Debits  represent  withdrawals  under  the  above  authority.  The  interest  payments  amounting  to 
$5,456.71  were  charged  to  Interest  on  Public  Debt. 

AS  This  represents  the  unexpended  balance  of  the  amount  received  from  the  liquidators  of  the  Home  Bank 
and  the  Commissioner  under  the  Home  Bank  Creditors'  Relief  Act,  1925,  to  provide  for  outstanding  and 
unclaimed  cheques. 

AT  Section  4  (1)  of  an  Act  to  provide  for  the  winding  up  of  the  Penny  Bank,  of  Ontario  and  the  repeal  of  the 
Penny  Bank  Act,  c.  22,  1948,  directs  that  the  Bank  shall,  on  August  1,  1948,  pay  to  the  Receiver  General  of 
Canada  such  amounts  as  the  Minister  (of  Finance)  determines  are  necessary  to  discharge  all  liabilities  of  the 
Bank  then  undischarged  other  than  liabilities  by  reason  of  deposits  in  the  Bank.  The  above  amount  is,- 
therefore,  credited  hereto  to  meet  possible  claims  of  creditors  of  the  Bank,  other  than  depositors. 

AU  The  Imlance  in  this  account  represents  declared  but  unpaid  dividends,  and  undistributed  assets,  of  estates," 
paid  to  the  Receiver  General  in  accordance  with  the  provisions  of  the  Bankruptcy  Act,  c.  11,  R.S.,  as  amended. 


F— 36 


PUBLIC  ACCOUNTS:  PART  11 


AV  This  is  the  balance  of  a  bequest  made  by  the  late  William  Scott,  for  the  benefit  of  soldiers  who  served  in 
World  War  1.    Payments  are  made  on  the  application  of  the  Canadian  Pension  Commission. 

AW  The  balance  at  the  credit  of  the  Civil  Service  Insurance  Fund  increased  by  $1,234,609.83.  Credits  included 
premiums,  $457,193.52  and  interest  at  the  rate  of  6  per  cent  per  annum  amounting  to  $1,274,249.19  which  waa 
charged  to  Interest  on  Public  Debt.  Debits  included  payment  of  death  benefits,  $437,952.16  and  cash 
surrender  values,  $59,015.12. 

AX    The  balance  at  the  credit  of  the  Government  Officers'  Guarantee  Fund  increased  by  $41,884.82.   Credits 
I    consisted  of  premiums,  at  the  rate  of  10  cents  per  $100  of  coverage,  amounting  to  $30,510.40  and  interest  at 
'^  2^  per  cent  compounded  semi-annually,  amounting  to  $13,577.58.  Debits  comprised  a  payment  of  $2,000  to  a 
department  in  respect  of  a  defalcation  and  refunds  of  overpayment  on  premiums,  $203.16. 

AY  Entries  in  this  account  represent  further  transactions  in  the  winding  up  of  the  War  Risk  Insurance 
Scheme,  under  authority  of  Vote  908,  Further  Supplementary  Estimates,  1946-47,  including  the  refund  of 
47*1  per  cent  of  net  premium  contributions  as  defined  in  P.C.  11038,  December  3,  1942. 

AZ   The   balance   at   the   credit   of   the   Superannuation   Account   increased   by   $4,575,030.82.     Credits   were 
contributions  by  employees,  a  contribution  by  the  Government  (Votes  72  and  579),  interest  at  4  per  cent  per 
annum   which   was  charged   to  Interest   on  Public  Debt,  transfers  from  the  Retirement   Fund   and   other 
authorized  contributions.   Debits  consisted  mainly  of  superannuation  payments,  gratuities  or  withdrawals. 
Details  of  the  current  transactions  will  be  found  in  Appendix  3  to  Part  I  of  this  Report  (page  39). 

BA  The  Retirement  Fund,  contribution?  to  which  are  made  by  temporary  and  certain  permanent  civil  servants, 
was  administered  by  the  Superannuation  Branch  to  December  31,  1948  and  all  transactions  were  recorded  in 
the  first  account.  As  at  January  1,  1949,  the  administration  was  transferred  to  the  Office  of  the  Comptroller 
of  the  Treasury  and  this  change  necessitated  the  establishment  of  a  Central  Pay  Office  account  for  contributions 
of  all  employees  paid  by  that  office  and  a  number  of  departmental  accounits  for  contributions  of  other 
employees,  e.g.,  the  Canadian  Farm  Loan  Board  account.  Current  transactions  are  recorded  in  the  newly- 
established  accounts  and,  as  the  credit  balances  by  Departments  are  finally  determined,  they  are  transferred 
thereto  from  the  first  account. 
A  list  of  all  Retirement  Fund  Accounts  follows: 


See 

Cr.  Balance 

Cr.  Balance 

Section 

March  31, 1948 

Debit 

Credit 

March  31, 1949 

A 

115  97 

8,063  40 

7,947  43 

Y 

404  25 

25,530  06 

25,125  81 

F 

2,023  95 

2,023  95 

F 

18,773  12 

2,362,055  58 

2,343,282  46 

F 

14,719,076  64 

4,781,990  61 

5,496,775  66 

15,433,861  69 

G 

53  65 

1,279  80 

1.226  15 

M 

19  75 

2,994  55 

2,974  80 

L 

227  00 

6949  63 

6,722  63 

M 

5  41 

491  54 

486  13 

N 

4,469  22 

952,232  34 

947,763  12 

Q 

2,847  01 

2,847  01 

u 

12  28 

7,052  67 

7,040  39 

V 

47  43 

2,687  60 

2,640  17 

w 

27  38 

27  38 

L 

15,544  52 

15,544  52 

Y 

719  51 

719  51 

Z 

132  69 

10,501  51 

10,368  82 

$  14,719,076  64    J 

i    4,806,251  38    $ 

8,897,776  71 

$  18,810,601  97 

Retirement  Fund — 

Agriculture  

Atomic  Energy  Project  

Canadian  Farm  Loan  Board  .... 

Central  Pay  Office  

Civil   Service    

Fisheries   

Lands  and  Development  Services 

Library  of  Parliament   

Mines,     Forests     and     Scientific 

Services    

National  Defence  

Post  Office    

Public  Printing  and  Stationery  . . 

Public  Works  

Royal  Canadian  Mounted  Police 

The  Senate   

Trade  and  Commerce  

Transport    


Credits  comprise  contributions  of  employees  to  the  Fund  and  the  accrual  of  interest  on  the  monthly 
balance  to  t^e  credit  of  each  employee. 

Debits  represent  payment  of  the  amount  to  his  credit  on  resignation  or  death  or,  if  a  temporary  employee 
is  made  permanent,  a  refund  of  his  contributions  or  transfer  of  the  amount  to  the  Superannuation  Accoimt. 

During  the  fiscal  year  the  accrued  interest,  which  was  at  the  rate  of  4  per  cent  per  annum  and  amounted 
'  to  $544,598.45,  was  credited  to  the  Fund  and  charged  to  Interest  on  Public  Debt. 

BB  Accrued  interest  collected  from  those  purchasing  bonds  after  the  issue  date,  is  credited  to  these  accounts 
and,  on  first  due  date,  is  transferred  to  Interest  on  Public  Debt. 

EC  Deductions  from  the  salaries  and  wages  of  employees  paid  through  Central  Pay  Office  are  credited  to 
this  account  pending  payment  to  the  Department  of  National  Revenue.      ,         ,i  ).:  .  •  j     .      -> 


DEPARTMENT  OF  FINANCE  F— 37 

BD  These  accounts  were  established  to  record  instalment  payments  on  purchases  of  Government  Bonds  by 
employees  of  the  Government  of  Canada,  Crown  Corporations  and  other  Government  agencies. 

BE  Deductions  from  the  salaries  and  wages  of  employees  paid  through  Central  Pay  Office  are  credited  to 
this  account  pending  payment  to  the  Unemployment  Insurance  Commission. 

BF  The  credit  is  the  value  in  Canadian  dollars  of  1,000,000  kroner  which  were  deposited  in  Danmarks 
Nationalbank,  Copenhagen,  and  represents  a  payment  on  account  of  Canada's  share  of  the  amoimt  to 
be  paid  by  the  Government  of  Denmark  to  those  countries  which  furnished  essential  sxipplies  to  liberated 
and  conquered  areas  during  the  period  of  military  operations  commencing  with  the  invasion  of  Europe 
on  June  6,  1944.  The  offsetting  debit  is  in  Cash — Blocked  Currency.  The  debit  represents  the,  utilization 
of  40,000  kroner  by  tJie  Department  of  External  Affairs. 

BG  The  credit  is  the  value  in  Canadian  dollars  of  3,078,640  Spanish  pesetas  deposited  in  the  Madrid  branch 
of  the  Bank  of  London  and  South  America  Limited,  and  represents  Canada's  share  of  the  proceeds  from  the 
liquidation  of  certain  German  assets  seized  in  Spain.  The  offsetting  debit  is  in  Cash — Blocked  Currency. 

BH  This  amount,  which  represents  an  interim  payment  received  from  the  Canadian  Wheat  Board  on  account 
of  surpluses  arising  from  oats  and  barley  "take  over"  on  March  17,  1947  as  authorized  by  P.C.  1292,  April  3, 
1947,  is  held  in  suspense  pending  possible  adjustments. 

BI  The  amounts  of  remittances  which  are  not  immediately  classifiable  are  credited  hereto  and  cleared  to  the 
proper  accounts  upon  receipt  of  the  necessary  information. 

BJ  The  will  of  the  late  Ernest  Davis,  who  died  on  May  12,  1936,  provided  that  the  residue  of  his  estate 
should  be  paid  to  the  Government  of  Canada.    Credits  represent  the  receipt  of  further  amounts. 

BK  These  accounts  are  interim  payments  from  estates  which  were  bequeathed  to  the  Government  as  a 
contribution  toward  the  war  effort.  When  these  estates  have  been  finally  settled,  the  net  proceeds  will 
be  transferred  to  Revenue — Special  Receipts. 

BL  To  this  account  are  credited  interim  payments  received  in  respect  of  the  sale,  by  War  Assets  Corporation, 
of  ex-German  merchant  vessels  which  had  been  allotted  to  Canada  when  the  German  Merchant  Fleet 
was  distributed  as  reparations. 

BM  Credits  to  these  accounts  represent  incomplete  subscriptions  to  loans.  On  November  29,  1930,  the 
Governor  in  Council  approved  the  principle  of  refunding,  on  application  by  the  subscriber,  the  amount 
of  any  instalment  paid. 

BN  Unclaimed  matured  bonds  which  cannot  be  delivered  are  cancelled  and  the  value,  including  that  of  any 
interest  coupons,  is  credited  to  this  account.  Disbursements  are  made  to  the  owners  of  such  bonds  upon 
application. 

BO  In  this  account  are  recorded  the  various  entries  in  respect  of  premium,  discount  and  exchange,  mainly  those 
in  connection  with  the  purchase  of  gold  from  mines  and  its  delivery  to  the  Bank  of  Canada.     The  net 
debit  in  the  account  for  the  current  fiscal  year  arises  from  the  following  transactions: 
Debit 

Gold  is  purchased  by  the  Royal  Canadian  Mint  and  the  Assay  Office, 
Vancouver,  B.C.,  at  $35  Canadian  the  ounce  fine.  On  delivery  of  the 
bullion  to  the  Bank  of  Canada,  the  net  credit  received  is  at  the  rate 
of  $34-8546  U.S.  the  ounce  fine.  The  difference  represents  handling 
and  assay  charges,  etc.,  to  be  incurred  by  the  Bank  in  the  forwarding  of 

the  bullion  and  resulted  in  a  debit  balance  amounting  to  473,535  62 

Credits 

Premium  and  discount  received  on  sundry  sales  and  purchases  of  sterling  . .         1,826  02 

Premium  at  i  of  1  per  cent  on  sale  of  U.S,  funds 360,904  75 

362,730  77 


Net   Debit    $110,804  85 


The  net  debit  was  charged  to  Expenditures  at  the  close  of  the  fiscal  year. 

BP  Amounts  deducted  from  the  payments  for  gold  deposited  with  the  Royal  Canadian  Mint  and  the  Assay 
Office,  Vancouver,  to  cover  the  costs  of  packing,  insurance,  express,  etc.,  on  shipments  of  fine  gold  out  of 
Canada,  are  credited  to  this  account,  while  certain  of  the  actual  expenses  are  debited  hereto.  The  total 
deductions  exceeded  the  expenses  charged  to  this  account  by  an  amount  of  $693,405.16  which  was  trans- 
ferred at  the  close  of  the  fiscal  year  to  Revenue — Bullion  and  Coinage. 

BQ  The  amounts  of  remittances  received  by  the  Securities  Division  as  instalment  payments  on  the  purchase 
of  bonds,  which  are  not  immediately  classifiable  are  credited  to  this  account.  Upon  receipt  of  the  necessary 
information,  clearance  is  made  to  the  proper  accounts. 

BR  This  amount  which  was  received  from  the  Registrar,  British  Columbia  Admiralty  District,  had  been  on 
deposit  in  his  account  for  more  than  twenty  years.  Payment  will  be  made  if  a  valid  claim  for  the  money 
should  be  submitted. 


F— 38  PUBLIC  ACCOUNTS:  PART  II 

BS  All  cheques,  except  those  drawn  against  Open  Accounts,  which  remain  undelivered  six  months  subsequent 
to  the  date  of  issue  are  credited  to  these  accounts  pending  claims  therefor. 

BT  The  chartered  banks  of  Canada  submit  semi-annually  to  this  Department  lists  of  outstanding  drafts  and 
receipts  on  Government  account.  The  amounts  of  certain  of  these  drafts  and  receipts  are  credited  to  this 
account  pending  information  as  to  the  department  or  service  concerned.  Clearance  is  imade  upon  receipt 
of  such  information. 

BU  Amounts  returned  by  insurance  companies,  representing  refunds  to  policy  holders  who  cannot  be  located, 
are  credited  to  this  account  pending  claims  therefor. 

BV  To  this  account  is  credited  the  value  of  War  Savings  Certificates  and  stamps  which  are  returned  to  the 
Bank  of  Canada  for  various  reasons.    When  owners  are  located  or  identified,  disbursements  are  made. 

BWThe  opening  balance  represents  the  net  credit  available  for  transactions  subsequent  to  March  31,  1948, 
arising  from  the  implementation  of  the  terms  of  the  Canada-United  Kingdom  Financial  Settlement  Agree- 
ment of  1946.  Such  transactions  during  the  current  fiscal  year  included  cash  receipts,  cash  disbursements 
to  third  parties  and  adjustments.  The  final  entry  closed  the  account  by  transferring  the  credit  balance 
of  $589,663.79  to  Special  Receipts— Refunds  of  Previous  Years'  War  and  Demobilization  Expenditures. 

BX  The  credit  in  this  account  represents  cash  received  for  the  Government  of  the  United  Kingdom  and 
subsequently  applied  against  the  1942  loan  to  that  Government — ^see  under  [3]  Other  Loans  and  Invest- 
ments— (6)  To  United  Kingdom  and  other  Governments. 

BY  When  called  bonds  are  presented  for  payment  with  coupons  for  the  period  subsequent  to  the  date  of 
call  detached,  the  amount  of  the  missing  coupons  is  withheld  from  the  redemption  settlement  to  the 
bondholder  and  credited  to  this  account.  When  the  coupons  are  located  or  presented  for  payment,  the 
adjustments  by  payment  or  transfer  are  debited  hereto. 

BZ  This  account  relates  to  undelivered  cheques  issued  in  favour  of  canvassers  for  the   1917,   1918  and   1919 

Victory  Loans. 

CA  In  the  closing  of  various  accounts  previously  maintained  for  the  recording  of  pay-list  deductions  for 
instalment  purchases  of  War  Savings  Certificates,  it  was  found  that  a  number  of  small  debit  and  credit 
balances  could  not  be  cleared,  the  former  representing  possible  overpayments  and  the  latter  unidentifiable 
remittances.  This  account  was  established  in  1946-47  to  record  such  balances.  The  amount  credited  hereto 
in  the  current  fiscal  year,  represents  a  number  of  unidentifiable  instalment  payments  on  early  Victory  loans 
in  the  ofl&ce  of  the  Inspection  Board  of  the  United  Kingdom  and  Canada,  Department  of  National  Defence. 

CB  To  this  account  are  credited  general  donations  to  the  Government  of  Canada.  At  the  close  of  the  fiscal  year, 
the  credit  balance  is  transferred  to  Revenue — Special  Receipts. 

CC  Receipts  which  cannot  imrnediately  be  allocated  are  credited  to  this  account  pending  clearance  to  the 
proper  accounts.  .'      '    V   'fV' 

CD  The  amount  of  $2,296,151.87,  included  as  kn  asset  in  the  Balance  Sheet  of  Canada,  consists  of  amounts 
due  on  debt  account  by  the  Provinces  of  Nova  Scotia,  Prince  Edward  Island  and  Quebec. 

The  amount  of  $11,919,968.64,  included  as  a  liability,  represents  the  amount  of  the  debt  allowances  granted 
to  the  provinces  as  a  result  of  the  financial  settlements  of  Confederation. 

Details  of  the  interest  paid  and  received  in  connection  with  these  accounts  will  be  found  in  Appendix  1 
to  this  section,  page  F — 47,  and  Appendix  5,  page  F — 54. 

CE  This  reserve  was  increased  during  the  current  fiscal  year  by  a  further  amount  of  $75,000,000,  the  offsetting 
entry  being  a  charge  to  Expenditures — see  page  F — ^25. 

The  debit  represents  the  write-off  of  the  outstanding  balance  of  a  loan  of  $22,600  to  Thirty-one  Collieries 
Ltd.,  in  accordance  with  a  compromise  arranged  by  the  Department  of  Justice  under  authority  of  the 
Department  of  Justice  Act,  c.  106,  R.S.    - utiuiiiq  una  -ju*  /^Hnuit  m 

•fi-"':    >.^T  ■}.-■   ^'r- 
CF  It  should  be  noted  that  these  figures  do  not  represent  the  total  funded  debt  unmatured  of  the  Government 
of  Canada  as  the  refundable  portion  of  individual  income  tax  and  excess  profits  taxes,  is  shown  under  the 
Department  of  National  Revenue — page  P — 12. 

Schedule  T,  (page  27)  in  Part  I  shows  the  total  figure  by  loans  while  Comment  on  the  Balance  Sheet 
(Part  I,  page  7)  explains  the  decrease  during  1948-49. 


JtO   iiUi    iUi-    ::..;■'    't  ■   .>.s;/-:qyo   ,;:h1,  U!.-!!!    .-Af.' 

Employees  Receiving  Salaries  at  Annual  Rates  of  $3,000  or  over  and 
Travelling  Expenses  of  $500  or  over 

The  first  list  for  each  service  contains  the  names  and  annual  salary  rates  of  all  salaried  employees  wfa*! 
were  receiving  $3,000  or  over  as  wt  March  31,  1949  or  at  dates  of  separation  (shown  in  parentheses).  Also 
included  are  the  travelling  and  removal  expenses  of  these  employees  where  the  an^ount  was  $500  or  over. 
Removal  expenses  are  indicated  by  asterisks. 

The  second  list  for  each  service  contains  the  names  of  employees  receiving  annual  salaries  of  less  than 
$3,000  who  received  travelling  expenses  of  $500  or  over.  bQiiiiuii^t- 


DEPARTMENT  OF  FINANCE. 


F— 39 


Administration  and  General 
Salaried  employees  receiving  $3,000  or  over 


Clark,  W.  C,  Deputy 
Minister   $ 

Taylor,  K.  W.,  Asst. 
Deputy   Minister    . . . 

Bryce,  R.  B.,  Asst. 
Deputy   Minister    . . . 

Eaton,  A.  K.,  Asst. 
Deputy  Minister 

Elderkin,  C.  F.,  Inspec- 
tor General  of  Banks 

McKinnon,  H.  B.,  Chair- 
man, Tariff  Board  . . 

Ronson,  W.  C,  Master, 
Royal  Canadian  Mint 

Allan,  H.  M 

Allen,  J.  C 

Anderson,  A,  R.  K.   . . 

Annis,  C.  A 

Archambault,  A.  I.   ... 

Armstrong,  E.  B 

Ash,  W.  J 

Beahen,  M.  J 

Beddoe,  E.  R 

Bentley,  D.  L.  (includ- 
ing $800  secretarial 
allowance)     

Birch,  G.  E 

Birnie,  E 

Bowman,  T 

Brassington,  W.  F.   ... 

Brekelmans,  C.  P 

Brown,  E.  F 

Callaghan,  W.  J 

Carr,  G.  K 

Charette,   J.   E 

Chown,  W.  F 

Churchill,  R.  I 

Clark,  H.  D 

Cousineau,  R.   ; 

"Cox,  G.  C 

Delaney,  W.  H 

Deutsch,  J.  J 

Devine,  P.  A 

Doherty,  W.  G.   , 

Driscoll,  J.  A,  

Eddy,  W.  C 

Edmunds,  R.  J 

Effemy,  G.  D 

Ellis,  C.  W 

Fullerton,  D.  H 

Gardner,   C 

Gullock,  G.  L 

Guthrie,  M.  M 

Hawkey,  W.  A 

Helman,  W.  C.  J 

Hockin,  A.  B.   

Hoffman,  C.  W.   

Hunter,  J.  H 

Hunter,  W.  E 

39882—10 


Salary 

Travelling 

.r.,\'t.~  , ■-':''            .,  . 

Salary 

Travelling 

rate 

expenses 

Irwin,   F.   R 

rate 

expenses 

....     3,660  00 

17,500  00 

Johnston,  W.  K.  . . 
Keith,   R.   M 

....     3,060  00 
....      3,840  00 

12,000  00 

Landry,  0.  E 

Lecuyer,  P.  J.  J.   . 

....     3,180  00 
....      3,300  00 

10,000  00 

Leslie,  J.  C 

....     3,900  00 

■  ■.h'J 

Livingston,  S.  L.   . 

....      3,900  00 

10,000  00 

-  '^v 

Locke,  A.J 

Lowe,  G.  E 

....     3,420  00 
....     6,000  00 

15,000  00 

$  1,687  59 

Lucas,  P.  A 

....     3,180  00 

MacBurney,  H.  J. 

....      3,780  00 

646  18 

15,000  00 

MacDonald,  J.  A. 
MacGregor,  G.  R. 

....     3,420  00 
....      3,180  00 

9,000  00 

MacGregor,  J.  R. 

....      6,000  00 

3,960  00 

■■-;') 

Mackenzie,   C.   J. 

....     4,980  00 

650  58 

3,180  00 

■;  .;,]■) 

McCavour,  G.  W. 

....     4,020  00 

3,480  00 

H  .noJliitdO 

:  McConnell,  H.  A. 

A.  .      3,000  00 

5,220  00 

R    .aoMmdO 

McDowall,  A 

....     3,000  00 

3,180  00 

,nfini9gg9iI0 

McGougan,  G 

....     4,440  00 

4,980  00 

I  .O  .^^mdO 

McJanet,   G.   J.    . . 

....      3,060  00 

3,060  00 

k     .1     ,3{l£lO 

McLellan,  W.  R.  . . 

....      3,480  00 

3,000  00. 

)  .W  ,9)fi«lD 

McRae,  D.  M 

....     4,860  00 

1,022  26 

3,180  00 

K  .3  ,diijo!3 

Millican,  H.   ..i.ulAt...     3,600  00    . 

k    ,bi.M-.  .:- 

:    •■    .,.!-,;  ■••^ 

Mills,  R.  P.  .  .-.l  .oaLi:. .     3,300  OOF  . 

'.)  Midn     . 

Morris,  C.  J.  .  j.'.uiKU--     4,740  00  ) 

a.H.v  ■-  ■ 

5,000  00 

:Moype,  R.  J.   .  <.  .'^ 

.  /. .      3,360  00  H 

:/  .&■..   -•: 

4,020  00 

. .    .A   Mi}3 

.Mulford,  F.  R.  ... 

. . . .      3,900  00  \/. 

.d  .01'.} ■    i;- 

3,300  00 

I   '.i    ■...■i-..'< 

Murray,  E.  V 

....      3,900  00     ' 

■■  ■■■':!i^,;d 

3,480  00 

Palmer,  E.  J 

....     3,060  00 

•  » 

3,000  00 
3,180  00 
3,360  00 
6,900  00 

Parker,  N.  A 

....      3,960  00 

..)' ' 

Parkinson,  J.  F.   . . 

....     6,300  00 

.biolio/iioD 

Peart,  E.  H 

....      3,180  00 

5,700  00 

'.!      .      .   .,,,,'^ 

Perry,  G.  N 

....      7,200  00 

3,180  00 

■     m'J 

Perry,  J.  H 

....      6,000  00 

514  75 

4,980  00 

•-.1      ..aU.) 

Pollock,  S 

....      4,140  00 

M     60130 

3,840  00 

>  .H  ,wbir>0 

Port,  C.  A 

....     4,380  00  7 

.1   ,<ii..'i.ifT 

4,740  00 

'    '     "roO 

Purkiss,  K    

....      3,660  00  ;j 

^a  .f:-..  ;! 

4,320  00 

O 

Ray,  R.  B 

....      3,600  00     . 

9t]-30.ai   '     . 

3,000  00 

.J  .11  ,i!m'_) 

Read.  C.  L 

....      3,840  00 

3,180  00 

D    ,1  .aifliD 

Reisman,  S.  S 

....     4,140  00 

8,000  00 

1,815  15 

Richardson,  K.  F. 

....     4,260  00 

3,300  00 

Sharp,  H.  (Mar,  14}   ..      3,660  00 

3,600  00 

axsiimiau'jl 

Sharp,  M.  W.  ^,.,:,^^^..      8,000  00  ' 

H    i>  :it£iH 

3,480  00 

Sharpies     H 

....      3,360  00 

3,060  00 
5,400  00 

ixiKtijjfliti.'fi'  ) 

.H  ,8a;:'  . 

0   .iVHhUu  J 

Shingles    T 

. . . .     4,260  00 

714  11 

Slemmon,  F.  D.   . . 

....      3,060  00; 

4,500  00 

.CI     .Uu{;If-) 

Smellie,   W 

....      6,300  00  .0 

.blo"tl)i';H 

3,360  00 

f   .1  /{'^O-QLtl 

Smith,   E.   H 

....      3,540  00^. 

H  .Y->n.  J 

4,320  00 

J    ,JIO>lbl7j.!  I 

Strutt,  W.  J 

. . . .      3,420  00    '-^ 

•WfllU'    '■■•■ 

3,360  00 

a  .H  ,?:r/s'Xl 

Sutherland,  J.  S.  .. 

. . . .     4,500  00 

5,400  00 

!  X  .nofewaQ 
.1  (Yoajobtl 

Tessier,  A.J 

. . . .     3,180  00  , 

3,060  00 

Thirkell,  V.  R 

....      3,960  00/. 

5,340  00 

Toller,  0.  C.  ,, , . . . 

. . . .      3,780  00 , 

.    .Ufc:^Slo«nH 

3,240  00  , 

-A   .soofcCI 

Vince,  A.  S.  ., 

. . . .      3,960  00    t 

,!)!V('f.|f\!l/i 

3,180  00 

,9iiHs«o/>(I 

West    K    C    

3,360  00 

3,600  00 

Wickwire,  A.  L.   . . 

. . . .     4,500  00 

3,300  00 

.H  .nosdeCI 

Williams,  A.  P.  ... 

. . . .     5,700  00 

649  33 

6,300  00 

!  .1  ;a'rAana 

Wood,  G.  E.  

. . . .      3,060  00 

F— 40 


PUBLIC  ACCOUNTS:  PART  II 


Office  of  the  Comptroller  of  the  Treasury 
Salaried  employees  receiving  $3,000  or  over 


Salary 
rate 


Travelling 
expenses 


Mclntyre,  B.  G., 

Comptroller   of   the  ...  .I'l*.'/ 

Treasury    $  10,000  00 

Hodgkin,  J.  O.,  Asst. 

Comptroller    7,500  00 

Adams,  D 3,180  00 

Adams,  E.  C 3,120  00 

Adams,  I.  M 3,180  00 

Aitchison,  L.  V 3,480  00 

Allen,  A.  T 5,640  00 

Allen,  M.  K 3,060  00 

Anderson,   G.  A.   W.    .  3,120  00 

Anderson,  J.  P 3,480  00 

Anderson,  R.  M 3,120  00 

Anderson,  T.  R.  C.    . .  5,040  00** 

Angers,  C.  E 3,780  00 

Armstrong,  H.J 5,040  00        $   1,133  47% 

Armstrong,  H.  W 4,200  00 

Ashfield,  J.  S 3,600  00 

Ast,  E.  J 3,180  00 

Atkinson,  C.  T 3,600  00 

Balmer,  G.  D 3,300  00 

Bannard,  A.  W 5,640  00 

Barnhill,  C.  E 3,180  00 

Bates,  H.  S.  (Mar.  31)  .  4,080  00 

Beach,   N.   E 5,040  00               752  12t 

Beattie,  L.  M 4,320  00           2,339  40* 

Beaudoin,  J.  R.  L. 

(Oct.  1)    3,900  00 

Beauvais,  J.  E. 

(Jan.  1)    4,740  00               541  80 

Berthe,  E.  H 3,180  00 

Birchenough,  J.  A. 

(to  Dept.  of  Justice, 

Nov.  1)    3,420  00 

Bishop,  H.  W 3,180  00 

Bishop,  J.   T.    3,180  00 

Bisson,  D.  G 3,480  00 

Bissonnette,    E.    A.    . .  3,180  00 

Black,  F.  G 4,080  00 

Blagdon,  J.  A 3,180  00 

Blake,  E.  J 3,180  00               636  22 

Boothby.  J.  N 3,180  00 

Boswell,  A.  L 3,780  00 

Bott,  G.  E : 3,180  00 

Bowie,  G.  G 3,180  00 

Bowles,  T 3,780  00 

Bowman,  S.  F 3,060  00 

Bradford,    C 3,060  00 

Bradley,  H.  M 3,060  00 

Bradshaw,  N.  J.  W 4,080  00               670  40 

Brindell,  E.  J 4,740  00 

Brisson,  J.  T 5,340  00 

Broadbent,  A 3.060  00 

Brooks,  A.  C 3,480  00 

Brosseau,  J.  P 3,900  00 

Buchanan,  A.  B 3,480  00 

Buchanan,  W.  A 3,180  00 

Buckingham,  H.  C.  ...  3,180  00 

Bullock,  J 3,480  00 

Burke,  G.  J 3,000  00 


Salary 
rate 


Burns,  E 3,180  00 

Burrows,  K.  M 3,900  00 

Butchart,  W.  R. 3,180  00 

Cahley,  H.  J.  (Mar.  31)  3.780  00 

Cairns,  G.  A 3,060  00 

Callaway,  N.  M 3,300  00 

Cameron,  F.  J 4,440  00 

Cameron,  K.  A 3,120  00 

Campbell,  D.  B 3,060  00 

Carley,  J.  E 3,180  00 

Caron,  J.  P 3,720  00 

Cashion,  W 3,720  00 

Cavey,  W.  H 3,120  00 

Chafe,  R.J 3,120  00 

Chapman,  G.  F 3,180  00 

Charlebois,  J.  M 3,180  00 

Charlton,  H.  G 4,920  00 

Charlton,    W 3,780  00 

Cheeseman,  S.  B 3,780  00 

Cheney,  G.  H 5,040  00 

Clark,   J.    A 4.020  00 

Clarke,  W.  G 3,180  00 

Clough,  E.  M 3.780  00 

Coburn,  F.  G 5,280  00 

Coffin,  L.  L 4,320  00 

Cohoon,  N.  E 3,600  00 

Cole,    A 3,000  00 

Collins,  F.  H 4,320  00 

Collinson,  B.J 3,900  00 

Colquhoun,  D.  M 3,000  00 

Colson,  G.  H.  .■ 3,060  00 

Colter  John,  W.  H 3,480  00 

Comerford,  J.  J 3,180  00 

Connetit,  F.  H 3,060  00 

Corbould,  E.  B. 

(Dec.   12)    3,300  00 

Cordes,  H.  G.  M 4,020  00 

Couillard,  J.  E 4,440  00 

Cousins,  W.  J 3,180  00 

Craig,  H.  C 4,920  00 

Craig,   L.   C.    (Oct.  25)  4,500  00 

Crocker,  C.  C 4,080  00 

Crockett,  F.  L 3,480  00 

Cullen,  J.  B 3,780  00 

Cunningham,  J.  D.  L.  ,  3,180  00 

Cunningham,  L.  A 3,300  00 

Currans.  H.  D 3,180  00 

Cuthbert,  C.  E 3,780  00 

Cuthill,  D.  J 4,200  00 

Dancey,  J.  E 4,400  00 

Davidson,  C.  G 3,120  00 

Davis,  R.  E 5,040  00 

Dawson,  J.  D 4,080  00 

De  la  Bruere,  J.  L.  0.  3,120  00 

Dean,  R.  G 3.480  00 

Delaney,  J.  E 3,060  00 

Delong,   A.  J 3,060  00 

Devonshire,  L.  C 3,600  00 

Dilks,  C.  N 3,780  00 

Dobson,  R.  A 3,600  00 

Donkin,  F.  W 5,520  00 


Travelling 
expenses 

1,621  65 


2,915  48 
1,609  10 
2,233  22 


1,130  17 
1,111  38 


709  45 

2,909  83 


2,205  21 


926  49 


1,775  04 


DEPARTMENT  OF  FINANCE 


F— 41 


•trr 


Donkin,  L.  E.  . 
Donnelly,  B.  C. 
Doris,  C.  P.  .. 
Dorval,  J.  G.  W. 
Dowsett,  D.  C.  . 
Doyle,  W.  H.  . 
Drew,  G.  T.  0.  . 
Drew,  W.  G.  ... 
Duffy,  T.  E.  ... 
Duncan,  C.  C.  . 
Duncan.  J.  K. 

Dunn,   V 

Eadie,  R.  P.  ... 
Edgar,  D.  A.  ... 
Edwards,  E.  R. 
Evans,  W.  A.  . 
Evraire,  W.  L.  . 

Ewers,  .4.  R. 

Fagan,  M.  E.  . . 
Fahey,  E.  S.  .. 
Fairbairn,  W.  B. 
Falardeau,  J.  G. 

Fee,  J.  H 

Feetham,  S.  J. 
Fergus,  M.  J.  . . 
Ferguson,  J.  O. 
Ferguson,  M.  J. 
Feron,  F.  G.  ... 
Fidler,  M.  D.   . 
Findlay,  W.  J.  . 
FitzSimons,  J.  A 
Flanagan,  P.  T. 
Flegg,  H.  V.  . . 
Fleming,  R.  D. 

Foisy,   W 

Foulds,  J.  T.  . . 
Franklin,  A.  V. 
Eraser,  J.  A.  . . 
Frasz,  W.  J.  . . 
Frizell,  G.  R.  . 
Frost,  E.  L.  .. 
Fryer,  J.  D.  .. 
Garland,  G.  A. 
Garton,  F.  T. 
Gebbie,  K.  W. 

Geis,  R 

Gillespie,  J.  A. 
Gilman,  H.  D. 
Gimblett,  R.  J. 
Gingras,   J.    ... 
Grant,  H.  L.  . . 

Gray,    A 

Greening,  L.  . . 
Greenway,  W.  J 
Griffiths.  W.  M 
Hall,  C.  C.  . , 
Hammell,  W.  F 
Handley,  F. 
Handson,  G.  W 
Hanlon,  E.  G. 
Hardy,  G.  L.  . . 
Harland,  E.  A. 
Harrigan,  A.  R 

Hart,  D 

Healey,  G.  H. 


Salary 
rate 

3,540  00 
4,080  00 
3,780  00 
3,480  00 
3,060  00 
3,300  00 
3,720  00 
3,780  00 
3,720  00 
4,440  00 
3,780  00 
3,180  00 
3,120  00 
4,440  00 
3,900  00 
3,720  00 
3,120  00 
3,180  00 
3,720  00 
3,060  00 
3,480  00 
3,120  00 
3,900  00 
4,080  00 
4,320  00 
3,180  00 
3,300  00 
4,080  00 
5,280  00 
4,140  00 
3,180  00 
4,440  00 
3,840  00 
3,120  00 
4,440  00 
3,480  00 
5,940  00 
4,440  00 
3,060  00 
3,120  00 
3,720  00 
5,040  00 
3,060  00 
3,120  00 
3,120  00 
3,060  00 
3,060  00 
4,740  00 
3,180  00 
4,080  00 
3,600  00 
5,040  00 
3,180  00 
5,700  00 
4,740  00 
3,420  00 
3,180  00 
3,720  00 
3,180  00 
3,600  00 
3,720  00 
3,120  00 
3,000  00 
3,720  00 
3,060  00 


Travelling  Salary  Travelling 

expenses       ^  rate  expenses 

Hearnden,  G.  E 3,180  00 

Hearnden,  J.  R 3,300  00 

Hekking,  A 3,180  00 

Helson,  F.  1 3,060  00 

Henderson,  J 3,060  00 

Henry,  W.  J 3,060  00 

Hetu,  J.  A.  R 3,120  00 

Hindmarch,  F.  B 3,480  00 

4,749  84  Hoare,   G.   A 4,440  00 

Hoganson,  E.  F 4,020  00 

Holcombe,  W.  W 3,120  00 

Holden,  J.  C 3,060  00 

Holland,  P.  G 3,300  00 

l;233  41  Holmes,  F.  W 4,440  00 

Horton,  J.  W 3,600  00 

1,018  77  Houghton,  J.  E.  W.  . .  4,500  00  571  73 

Howard,  W 3,060  00 

Humphries,  W.  G 3,480  00  1,781  90 

Hurst,  O.  K 3,180  00 

Hussey,  J.  0 4,320  00      f     3,294  OOt 

I     1,141  77* 

Ingall,   A.  W 3,480  00  761  68 

Inns,  L.  F 4,080  00  663  89 

Jesshope,  E.  V 4,020  00 

Johannsson,    M 3,900  00  566  76 

Johnson,  A.  B 3,480  00 

Johnson,  C.  A 4,080  00  2,424  66 

Johnson,  H 4,440  00  763  98 

582  49  Johnson,  H.  W 4,440  00 

Jones,  E.  W 3,180  00 

Jones,  L.  E 3,480  00 

Kay,  R 3,120  00 

2,018  24  Kealey,  W.  J 3,120  00 

Keating,  N.  A 3,180  00 

Kelley,  H.  W 3,180  00 

Kelley,  J.  C 4,080  00 

Kelly,  J.  1 5,040  00 

Kenty,  H.  J 4,020  00 

Kerwick,  J.  A 3,300  00 

King,  R.  H 3,180  00 

Kirby,  E.  J 3,060  00 

Konkle,  W.  C 3,180  00 

Lacombe,  J.  A 4,440  00 

Lafortune,  E.  A 3,780  00 

Lancaster,  H.  L 4,440  00 

Landry,  G.  L 3,180  00 

Lane,  J.  P 3,060  00 

Langdon,  E.  T 5,640  00 

Lapetina,  A.  M 3,240  00** 

Larkin,  E.  P 4,140  00  532  20 

Larmonth,  G.  F 3,180  00 

Latendresse,  J.  A.  R.  . .  5,040  00 

Lauchlan,  W 4,740  00 

Lavoie,  G 4,740  00  754  40 

Lawford,  F.  H 3,300  00 

Leeman,  J.  A 4,020  00 

Lemay,  J.  H 3,480  00 

Leney,  T.  A 3,180  00 

Lessard,  G 3,060  00 

Leveque,  C.  A 3,060  00 

Lewthwaite,  C.  A 3,600  00 

Little,  G.  P 4,080  00 

Little,  J.  W 3,720  00 

.      .  Lloyd,  J.  B 3,480  00 


39882— lOJ 


F— 42 


PUBLIC  ACCOUNTS:  PART  11 


gai! 


Salary 
rate 


Travelling 
expenses 


Lodge,  F.  J.  .  .0'.'  .0 '.  \.l\ .  3,060  00 

Lodge,  W 3,180  00 

Long,  C.  E 3,180  00 

Lynas,  J.  A 3,900  00 

Lynch,  M.  E 3,300  00 

Lyon,  G.  J 3,180  00 

MacAloney,  F.  R 3,720  00 

MacDonald,  D.  A 3,780  00 

MacDonald,  R^  S 3,120  00 

Mackasey,  F.  X 3,180  00 

MacKay,  R.  J 3,120  00 

Mackie,  T.  E. 3,720  00 

Maclachlan,  Rl  D 3,780  00 

MacLaren,  J.  E.  E 3,180  00 

Marcoux,  J.  0.  J 3,480  00 

Marcoux,  J.  P 3,120  00 

Mason,  A.  J.  (Mar.  31)  3,060  00 

Masterman,  F.  0 4,080  00 

Matheson,  C.  P. 4,080  00 

Mattice,  W.  J. 4,080  00 

^May,  P.  (Mar.  22)   ....  3,180  00 

McCann,  J.  C 3,180  00 

McCarthy,  H.  C 3,180  00 

McCarthy,  W.  W 3,480  00 

McConaghy,  N.  C 3,060  00 

McCool,  S 3,060  00 

McC<Drmick,  R.  H 3,060  00 

McCoy,  A.  F 3,180  00 

McCracken,  H.  M 3,780  00 

McCullough,  A.  V 3,000  00 

McCullough,  W.  W.  ...  3,180  00 

McCuskee,  H.  L 3,060  00 

McCutcheon,  R.  E 3,900  00 

McDonald,  M.  T 3,180  00 

McDougall,  S 4,740  00 

McGrath,  G.  M 3,180  00 

McGuckin,  J.  C 3,720  00 

McGurran,  L.  V 3,600  00 

McKeever,  W.  L 4,440  00 

McMillan,  W.  J 3,120  00 

McMuIlen,  J.  E 4,440  00 

McNicol,  R.  C 3,120  00 

McPhail,  A.  S 4,440  00 

McQuarrie,  W.  E 3,180  00 

Meagher,  P.  L 3,480  00 

Megaffin,  W.  H. 4,020  00 

Meyrick,  J.  F 3,120  00 

Millington,  H. 3,600  00 

Mitchell,  A.    .*;..Vw...  3,720  00 

Moore,  J.  B.  .*.".  .'.'.i.. .  3,180  00 

Moore,  W.  P. 3,780  00 

Morest,  J.  W.  R. 3,180  00 

Morgan,  I.  M.*. .';'.;.. .  5,940  00 

Morin,  J.  R.  .?..VV{.'..  3,060  00 

Morris,  M.  0. 3,000  00 

Morrison,  T.  W 3,180  00 

Morrow,  S.  T.  D 3,780  00 

Morton,  R.  L 4,740  00 

Murphy,  F.  H.  ........  3,120  00 

Myers,  J.  W.  ..........  4,740  00 

Neals,  J.  G.  L. 3,120  00 

Nelson,  E.  B 3,180  00 

Nelson,  S.  J. 3,000  00 

NeviUe,  P.  V.  l  . .  *..  t , . .  3.180  00 


869  04 


1,049  83 


.H  .(.p. A 


.1  ,-/aIlM>T 

763  01 
945  53 


2,118  61 


.sUUJ 


Salary 
rate 

Nolet,  R OO.OUi-,.  3,420  00 

Noonan,  J.  V.  0Q.C3W..  3,180  00 

O'Brien,  C.  L.  O^J.UiXi. .  3,180  00 

O'Connor,  W.J 4,740  00 

Ohike,  F.  R 4,080  00 

O'Keefe,  J.  W 3,060  00 

Oliver,  D.  W.  G 5,640  00 

Olmsted,  W.  B 3,480  00 

O'Neil,  B 3,300  00 

O'Neil,  T.  G 3,480  00 

Orr,  K.  H. 4,440  00 

Osier,  P.  M 3,060  00 

Pariseau,  P.  E 3,780  00 

Parry,  J 3,060  00 

Pells,  J.  S. 3,780  00 

Perreault,  H.  A 3,180  00 

Phair,  J.  B 3,180  00 

Phenner,  C.  C 3,480  00 

Phillips,  T.  F. 5,940  00 

Player,  W.  T.  H. 

(Mar.  31) 3,060  00 

Playfair,  R.  C 5,700  00 

Porter,  J.  M 3,900  00 

Powers,  G 3,300  00 

Pratt,  C.  A 3,300  00 

Pratte,  J.  E.  H 5,940  00 

Quinn,  M.  G 3,600  00 

Raeside,  W 3,180  00 

Rath,  C.  S 3,300  00 

Rathie,  W.  R 3,480  00 

Rattey,  J.  R.  T 3,720  00 

Rayner,  H.  B 4,440  00 

Reburn,  E 3,000  00 

Reid,  W.  M. 3,600  00 

Reilly,  T.  H 3,300  00 

Reny,  J.  N.  G 3,720  00 

Rice,  G.J 3,180  00 

Richards,  H.   (to  Dept. 
of  National  Revenue, 

May  17)   4,200  00 

Richards,  J 3,060  00 

Richards,  R.  T 3,060  00 

Riley,  W.  H 4,080  00 

Rioux,  C.  M 3,600  00 

Robertson,  J.  M 3,180  00 

Robinson,  G.  T. 

(June  1)   3,000  00 

Rock,  H.  L 3,600  00 

Rocque,  J.  L 4,020  00 

Rolston,  J.  R. 4,320  00 

Rombough,  R.  E 3,180  00 

Rowland,  W.  S 3,480  00 

Roy,  J.  L 4,320  00 

Rusk,  H 4,320  00 

Russell,  T.  R 3,180  00 

St.  Jean,  E.  R 3,720  00 

Salmon,  J.  A .  3,480  00 

Sandy,  J.  B 3,180  00 

Sawyer,  E.  A 4,440  00 

Schofield,  C.  A. 

(May  10)   3,000  00 

Scott,  R.  D 3,780  00 

Scruton,  J.  K.  t .3,180  00 

Shaver,  G.  M.^  ...K.'.:.  .4,380  00 


Travelling 
expenses 


1,622  58 


769  35 
930  75 


1,023  93 


2,447  89t 


2,832  61 

! 

i 


1,192  24 


1,450  01 
586  17 
814  21 


DEPARTMENT  OF  FINANCE 


F-^i 


Shaver,  G.  W 

Shaver,  R.  F 

Sheams,  F.  T 

Sheppard,  E.J 

Sheppard,  W.  T 

Simpson,  J.  H.  V. 

(Feb.  19)    

Simpson,  W.  L 

Slasor,   H 

Sloman,  H 

Smith,   A 

Smith,  C.  N 

Smith,  G.  E 

Smith,  L.  J 

Smithers,  H.  L 

Smyth,  N 

Smythe,  A.  E 

Somerville,  J.  M 

Souter,  G 

Spence,  W.  C 

Spicer,  S.  S 

Sproule,  J.  B 

Stanley,  G.  M 

Starratt,  A.  M.  (June  1) 

Steeves,  C.  E 

Stegmann,  G.  W 

Steinberg,  B.  W 

Stephenson,  P.  C 

Sterns,  A.  A 

Stevens,   J 

Stewart,  D 

Stickney,  W.  G 

Stokoe,  T.  N 

Storey,  G.  L 

Stremes,  F.  W-. 

Strong,  R.  A 

Sullivan,  E.  M 

Sutherland,  J.  M 

Tandy,  J.  H 

Tanguay,  F.  D 

Tanner,   B.   H 

Tarves,  H.  D 

Taylor,  B.  E 

Taylor,  J.  T 


Salary 
rate 

3,180  00 
4,440  00 
6,000  00 
3,480  00 
3,180  00 

3,060  00 
3,060  00 
4,440  00 
6,000  00 
3,480  00 
3,300  00 
3,720  00 
3,060  00 
4,800  00 
3,420  00 
3,720  00 
3,180  00 
3,120  00 
3,180  00 
3,120  00 
3,480  00 
3,180  00 
3,000  00 
3,180  00 
3,120  00 
3,120  00 
5,640  00 
4,440  00 
5,340  00 
3,900  00 
3,180  00 
3,900  00 
3,480  00 
3,720  00 
3,780  00 
3,120  00 
3,420  00 
3,060  00 
3,600  00 
4,080  00 
3,180  00 
3,420  00 
3,480  00 


Travelling 
expenses 

2,597  81 


u>-.A  tajia'-t  HH.ttnf  ft 


N    r 


1  ./.  .ilguotO 


i;l 


1,078  24 


957  93 


1,137  09 


.,!.-. r. 


675  31 


610  06 


Templeman,  R.  M.  ... 

Thomson,  E.  G 

Thomson,  J.  W 

Tipple,  S.  V 

Tobin,  G.  L 

Tremblay,  R 

Tressider,  G.  N 

Tubman,  W.  J. 

(Mar.  1)  

Turley,  J.  J 

Turner,  E.  B 

Turner,  E.  K 

Turner,  O.  D 

Vallee,  R.  (Feb.  16)   .. 

Viau,  M.  E.  A 

Virr,  L.  S 

Wagstaff,  F.  L 

Waldorf,  C.  V 

Waller,  E.  P 

Walton,  W.  S 

Waterman,  A 

Waters,  R.  V 

Weeks,  F.  0 

Weir,  J.  W 

West,  E.  G 

Westley,  F.  E 

White,  H.  C 

White,  H.J 

Whitfield,  G.  W 

Whitley,  L.  S 

Whittle,  D.  G.  (Mar.  7) 

Wilcox,  R.  C 

Wilkinson,    C.   L 

Wilson,  H.  E 

Wilson,  H.  R 

Wood,  W.  J 

Woodside,  E.  H.  S.  . . 

(Oct.    4)     

Woolsey,   A.  G 

Wright,  C.  J 

Wurtele,  W.  G 

Wyllie,  W 

Wvmbs,  A.  D 

Yetts,  C.  N 

Younie,  W.  K 


Salary 
rate 

3,300  00 
3,720  00 
3,180  00 
3,480  00 
3,420  00 
4,320  00 
3,600  00 

3,420  00 
3,480  00 
3,780  00 
4,440  00 
4,080  00 
3,480  00 
3,060  00 
4,020  00 
3,600  00 
4,440  00 
3,060  00 
3,180  00 
3,060  00 
4,020  00 
5,940  00 
3,180  00 
3,780  00 
3,300  00 
3,120  00 
3,180  00 
3,000  00 
3,180  00 
6,000  00 
3,480  00 
3,300  00 
3,720  00 
3,900  00 
3,600  00 

4,080  00 
4,440  00 
3,900  00 
5,520  00 
4,080  00 
4,320  00 
3,900  00 
3,600  00 


Travelling 
expenses 


550  17 
2,219  93 


939  05 
1,558  70 


580  02 

721  m 

696  03 


1,645  82 


**  Includes  terminable  allowance.  ■•'■    '^\  * 

t  Living  allowance  at  the  following  monthly  rates:  J.  O.  Hussey,  $381;  J.  M.  Porter,  $270. 
t  These  items  include  amounts  charged  as  follows:   Department  of  External   Affairs,  Vote  52,  $1,133.47; 
Department  of  Labour,  Unemployment  Insurance  Commission,  Vote  138,  $68.60;   Department  of  Mines  and 
Resources,  Vote  195,  $2,269.87;  Royal  Canadian  Mounted  Police,  Vote  419,  $384.45;  Department  of  Veterans 
Affairs,  Vote  532,  $571.84. 

Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over 


Travelling 

Travelling 

Travelling 

expenses 

Hutton,  W.  0 

expenses 

Nichol,  J.  W 

expenses 

Bell,  J.  C 

. .  .$      514  29 

629  13 

722  94 

Brumwell,  F 

539  87 

LaForest,  J.  A.    ... 

.      1,088  96 

Patterson,  R.  A.  . . 

644  81 

Charbonneau,  P    . 

700  32 

LeMay,  G.  L 

613  07 

Pointer,   H 

647  52 

Cloutier,  J.  H.  ... 

. . .      1,728  65 

Lennox,  H.  E 

704  82 

Rhydderch,  T.  W. 

626  43 

Cragg,  G.  F 

968  47 

Merryweather,  H.  J. 

694  43 

Summers,  B.  R.  . . 

869  10 

Greer,   W.   J.    ... 

760  89 

Montgomery,  R.  J.  . 

630  39 

Zerr,   J.   R 

707  28 

F-44 


PUBLIC  ACCOUNTS:  PART  11 


Wartime  Prices  and  Trade  Board 


Salaried  employees  receiving  $3,000  or  over 


Allan,  G.  T $ 

Amiro,  D.  J.  (Oct.  10) 


Salary- 
rate 

3,840  00 
4,500  00 


Arbuthnot,   T.   E 3,180  00 

Archibald,  W.  Y. 

(Aug.  16)  3,780  00 

Bacon,  W.  G 6,300  00 

Barbeau,  R 4,020  00 

Barrowman,  J.  M 3,060  00 

Barter,  S.  P 3,300  00 

Bazin,  J.  A 3,300  00 

Beresford,  S 3,180  00 

Bertrand,  J.  G 5,000  00 

Beveridge,  J.  W 4,740  00 

Black,  D.   M 3,180  00 

Boyle,  E.  A 4,440  00 

Brand,  G.  B 3,840  00 

Brown,  E.  A 5,300  00 

Bryan,  G.  J 5,100  00 

Burleigh,  L.  H. 

(July  22)   3,780  00 

Burleigh,  N.  S 3,600  00 

Byers,  J.  W 3,180  00 

Cameron,  D 3,480  00 

Cameron,  L.  E 3,480  00 

Cawker,  S.  L.  (Apr.  12)  3,000  00 

Chadwick,  N.  S 3,060  00 

Clarke,  C.  E 3,300  00 

Cliff,  F.  S.  (Nov.  16)   .  3,120  00 

Collier,  W.  E 3,300  00 

Collins,  A.  C 3,420  00 

Cook,   W 3,840  00 

Corcoran,  M.  N 3,180  00 

Couch,  H.  B. 

(Mar.  31)    3,060  00 

Crighton,  G.  D 3,180  00 

DalgHesh,  G.  E. 

(Jan.    1)     4,020  00 

Dallamore,  L.  (Sept.  1)  3,300  00 

Davis,  E.  A.  (Apr.  3)   .  3,000  00 
de  la  Durantaye,  C.  F. 

(Apr.   5)    4,000  00 

Deschatelets,  J.  P.   ...  4,500  00 

Desroches,  J.  P 5,400  00 

DeVitt,  C.  A.  S 4,020  00 

Devlin,  J.  C 3,840  00 

Dion,   S.  L 4,620  00 

Dodson,  P.  J 3,000  00 

Donald,  J.  A 4,740  00 

Driscoll,  R.  F. 

(July  22)   3,000  00 

Dubeau,  J.  A.  G 3,600  00 

Dunlop,  A.  C 3,180  00 

Ensom,   B.   E 4,440  00 

Falardeau,  P.  C 6,300  00 

Feilde,  J.  F 3,060  00 

Fisher,  R.  H 3,600  00 

Freeman,  G.  H. 6,600  00 


Travelling 
expenses 


1$  i; 
1     i 


,249  21 
804  86* 


730  56 


742  39 

553  68 

854  20 

1,020  OOt 


2,234  97 


975  04 


.it    no-.:iti 


1,952  53 
612  73 

771  11 

Gait,  N.  M.  (Oct.  a) 


4,200  00 


to  OOa 

•aiIb7*iT 

1,263  51 

693  01  

1,024  00 A 

1,408  11 « 

f   618  61    ^ 
( 1,200  OOt 


897  82 


1,298  57 
723  30 


Salary  Travelling 

rate  expenses 

Garand,  H 4,200  00 

Gibb,  J 5,300  00 

Gibson,  T.  W 4,500  00 

Godber,  F 3,180  00 

Goodwin,  H.  E. 

(July   22)    3,120  00 

Gough,  A.  F 3,060  00 

Grant,  L.  (Aug.  7)   ....  5,000  00 
Griffin,    A.    G.    S.    (to 

Dept.     of    External 

Affairs,  July  1)   6,000  00 

Grisdale,  F.  S 8,500  00 

Gunn,  J.  D 3,180  00 

Hall,  F.  W 3,180  00 

Hall,  H.  E 3,000  00 

Harding,  M.  H 3,060  00 

Hassan,  A.  H 3,480  00 

Hatheway,  M.  M.  .....  3,480  00 

Haynes,  B.  E 3,060  00 

Henrichon,  J.  E 4,020  00 

Hewgill,  C.  H 4,020  00 

Hewitt,  G.  W 4,320  00 

Hind,  L.  J 3,180  00  685  76 

Houston,  G.  F. 

(Feb.   12)    4,740  00 

Hughes,  R.  J.  E 4,980  00  635  25 

Isaac,  W.  J.  S 4,440  00 

Jarman,   A.    W.    S.    (to 

Dept.    of    Trade    and 

Commerce,    Mar.   31)  3,840  00  2,934  51** 

Johnson,  R.  F 5,300  00  904  95 

Jones,  C.  S 3,000  00 

Julien,  M.  (Apr.  1)   . . .  3,300  00 

Keiistead,  G.  G 3,300  00 

Kennedy,  W.  G 3,060  00  895  73 

Kent,  W.  J 3,840  00 

Kidd,  C.  S 4,440  00  (3,189  64 

[1,669  56$ 
Kitchen,  C.  R. 

(Sept.  17)    3,000  00 

Kyle,  D.  G.  (July  19)  . .  3,780  00 

Lachapelle,  G 3,180  00  547  64 

Lachapelle,  M.  R 3,000  00 

Laird,  S.  W 6,300  00 

Lalonde,  G.  L.  (to  Dept. 

of    Veterans    Affkirs, 

Mar.  1)  6,000  00 

Lapierre,  L 3,300  00 

Lavergne,  E 3,180  00 

Lebrun,  W 3,480  00 

Leckie,  W.  G.  (Apr.  1)  3,600  00 

LeDuc,  0 3,180  00 

Legge,  S.  C 4,500  00  1,200  OOt 

Leithead,  J.  T 3,060  00 

Lesage,  L 3^40  00 

Letoumeau,  M 3,720  00 

Little,  W 4,440  00 

Lobley,  0 .'Vi ;. »  10.000  00  2,991  95 

Logan,  E.  H.  (Nov.  1)  3,780  00 

Logan,  J.  W.   ....:...'.  3,480  00 

MacDonald,  K.  C 3,180  00 


DEPARTMENT  OF  FINANCE 


F— 45 


Salary 
rate 


Travelling 
expenses 


Salary 
rate 


MacKay,     R.     S.      (to 

Dept.   of   Agriculture, 

Oct.  1)    4300  00 

Mackie,  A.  R 3,840  00 

MacMillan,   H 3,300  00 

Martin,  G.  J 3,480  00 

Massie,  G.  A 3,300  00 

McCarthy,  D 4,440  00 

Mcintosh,  J.  A 3,120  00 

Mclntyre,  G.  D. 

(June  7)   4,200  00 

McManus,  J.  P 3,300  00 

McNichol,   M 4,440  00 

Michel.  A.  H 3,300  00 

Mitchell,  W.  H 3,180  00 

Moffatt,  W.  L 4,020  00 

Moyer,  C.  S 3,060  00 

Mullane,  J.  C 3,840  00 

Nicholson,  A 3,120  00 

Norton,  N.  C. 

(May   7)    5,000  00 

Nugent,  J.  V 3,000  00 

O'Higgins,  0 4,440  00 

Padmore,  T.  W 3,840  00 

Parent,  H 5,400  00 

Peart,  J.  W 5,100  00 

Peltier,  L.  P 3,840  00 

Picotte,  J.  V 3,300  00 

Pope,  W.  L.  A.  (Jan.  31)  7,500  00 

Power,  G.  C 3,840  00 


Travelling 
expenses 

618  02 


1,182  81 


(J 


1,221  46 
4,846  55 


564  53 


4,140  00 
4,320  00 
3,180  GO 
3,300  00 
3,480  00 
3,300  00 


Prevost,  L.  (Jan.  25)   . . 

Randall,  L.  C 

Reynolds,  F.  C.  S 

Riches,  T.  H.  (Sept.  21) 

Robertson,  T.  R.  B.  ...      3,480  00  504  94 

Robinson,  R.  E.  (Oct.  1) 

Rochefort,  E.  U. 

(July  1)    3,000  00 

Roe,  C.  R.  (Nov.  23) . .     3,000  00 

Rogers,  C.  A 4,740  00 

Ross,  G.  A.  M 4,620  00 

t  Living  allowances  at  the  following  monthly  rates 
$100. 

**  Includes  an  amount  of  $1,876.39  charged  to  Department  of  Trade  and  Commerce,  Vote  462. 

t  Living  exi>enses. 

Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over 


Roy,  H.  E 4,620  00 

Roy,  P.  E 3,300  00 

Sadler,  L.  W 4,020  00 

Sharpe,  E.  W 3,480  00 

Shaver,  D.  T 4,020  00 

Shaw,  R.  L 3,300  00  .   .d  .1/ 

Siddall,  E.  R 5,300  00    .31    'T 

Sidney,  H.  V 4,440  00 

Simpson,  G 3,120  00 

Sinclair,  D.  J.  (to  Dept. 
of    the    Secretary    of 

State,  Oct.  1)    6,000  00  '< 

Skead,  J.  M 4,440  00  ; 

.  Smith,  A.  T 3,180  00 

Smith,  F.  T 3,060  00 

Spence,  W.  F 8,000  00  1,030  48 

Squire,  N.  W 3,060  00 

Standish,  W.  T 3,180  00  839  74 

Stevenson,  C.  S 5,000  00 

Taschereau,  T.  W 3,300  00  ] 

Tevlin,  J.  J.  C 3,840  00  f 

Tousignant,    E 3,600  00  .{ 

Tracy,  W.  R 3,000  00  I 

Turner,  A.  B.  (Aug.  23)  3,420  00  'I 

Turner,  F.  H 4,140  00  ' 

Vallis,  L.  C 3,300  00  ' 

Verville,  J.  M 3,540  00 

Viau,  J.  A.  G 3,480  00 

Vogt,  D 4,020  00 

Wallace,  D.  B. 

(July  22) 4,200  00 

Walton,  C.  K 3,180  00 

Wigmore,  A.  D 3,480  00 

Wilkinson,  A 3,300  00 

Wilson,  L.J 4,020  00 

Wilson,  W.  T 8,500  00 

Wingfelder,  J.  J 5,700  00  1,435  23 

Wood,  T.  C 3,180  00 

Young,  G.  M 6,300  00  1,092  85  ! 

Younger,  G.  R 5,700  00 

G.  Bertrand,  $85;  G.  H.  Freeman,  $100;  S.  C.  Legge, 


ii  .ijv/..;;U 


Travelling 

Travelling 

Travelling 

expenses 

Bower,  R.  P 

expenses 

Craig,  F.  W 

expenses 

Adam,  G.  H 

...$      608  51 

612  52 

641  25 

Adames,  E.  L.   ... 

789  47 

Bowers,  J.  G 

625  10 

Crowe,  D.  H 

923  96 

Asselin,  T.  N.   ... 

...      1,478  64 

Brownlee,  J.  A.  . . 

...      1,268  59 

Davis,  0 

595  33 

Baker,  A.  T 

737  04 

Bunting,  H.  L.  . . . 

735  65 

De  La  Plante,  V.  . . . 

1,691  07 

Baptie,  A 

. . .      1,104  17 

Carrier,  L.  R 

. . .     2,010  89 

Devine,  J.  A 

1,018  51 

Beaudoin,  P.  R.  . . 

. . .      1,460  27 

Carruthers,  C.  H. 

. . .      1,087  10 

Dionne,  L.  P 

1,722  12 

Beaulieu,  G 

618  30 

Charest,  E 

934  33 

Drolet,  R 

946  87 

Belanger,  L.  G.  . . 

. . .      1,232  26 

Charette,  J.  E.   .. 

...      1,437  78 

Drummond-Hay,  G.  T 

561  72 

Bellavance,  R.   . . . 

. . .      1,194  16 

Chayer,  J.  N 

...      1,047  07 

Dunbar,  G.  R 

739  34 

Bertrand,  W.  L.  . 

. .      1,108  88 

Chevalier,  F 

593  24 

Everetts,  A.  R 

1,280  07 

Bezaire,  A.  G.   . . . 

811  68 

Clifford,  G.  H.   .. 

726  76 

Farr,  A.  R 

1,108  85 

Bicknell,  J.  H.  . . . 

935  65 

Collier,  H.  J 

. . .      1,091  69 

Ferguson,  G.  H 

549  70 

Bourbeau,  E.  A.   , 

653  73 

Comellier,  P.  E.  . 

. . .      1,295  74 

Findlater,  W.  W.  ... 

1,384  70 

Bouteiller,  F.  P.   . 

710  56 

Couture,  CM.  .. 

. . .      1,337  05 

Fraser,  J.  L 

708  76 

F— 46 


PUBLIC  ACCOUNTS:  PART  11 


v/iitT  •/••Travelling 

■•" '  expenses 

Fregeau,  0 1,653  22 

Gault,  K.  F.  ...;i.ui.  -    519  30 
Gibbs,  C.  C.  ....:;;'.   f    667  62 

Ginn,  F.  J 953  04 

Gordon,  E.  W 513  29 

Grant,  M.  D 1,048  65 

Graves,  D.  K 1,625  62 

Gray,  E 642  66 

Greenwood,  A.  W.   . .  894  24 

Hamel,  R 1,152  59 

Harmer,  F.  R 1,169  29 

Harrison,  A.  E 1,041  26 

Harrison,  H 521  30 

Hatton,  J.  L 1,218  43 

Hebert,  P 1,033  47 

Hennessy,  J.N 893  60 

Henry,  F 555  62 

Hill,   D 571  05 

Hitchcock,  G 1,005  05 

Hivon,  J.  R 1,658  10 

Hope,  G 712  98 

Huard,  H.  G 541  91 

Hughes,  J.  C 745  10 

Humberstone,    G.   W.  1,551  92 

Hyatt,  R.  E 636  55 

Ingalls,  W 977  84 

Ireland,  W.  F 1,035  45 

Jewell,  J.  G 1,079  56 

Johnston,  W.  T 1,106  42 

Johnstone,  W.J 762  43 

Kemaghan,   W.    ..*).»:     622  19 


• 

Travelling 

Travelling 

expenses 

expenses 

Kershaw,  C 

. .     2,093  91 

Pare,  A 

946  91 

Lafferty,  N.  A 

815  54 

Parizeau,  L 

. . .      1,620  02 

Lahaie,  U 

. .      1,265  25 

Payne,  W.  R 

838  04 

Lamoureux,  A 

592  07 

Perreault,  J.  J.  ... 

687  67 

Lariviere,  A.  E.  . . . 

565  46 

Philipson,  R 

...      1,260  51 

Lavoie,  S 

. .      1,592  01 

Quesnel,  J.  L 

. . .      1,313  58 

Lehberg,  F.  H 

..      1,176  12 

Racicot,   M 

. . .      1,419  09 

Lemay,  J.  E 

. .      1,583  99 

Riddell,  L.  R.   ... 

656  13 

Lesbirel,  E 

828  52 

Riopelle,  R 

...      1,178  84 

Levy,  S.  C 

606  62 

Rochefort,  P 

...      1,114  97 

Lindsay,  A.  W.   . . 

689  91 

Rousseau,  J.  L.  . . 

857  18 

Loranger,  P 

. .      1,118  94 

Rowland,  C.  L.  ... 

572  30 

MacKinnon,  S.  . . . 

582  95 

Rundle,  A.  R 

571  07 

MacLeod,  R.  D.   . 

. .      1,546  73 

Ryan,  F.  W 

942  59 

MacNeil,  H 

946  84 

St.  Jacques,  S.   . . . 

. . .      1,585  00 

Malo,  A 

784  60 

Scott,  G.  T 

Smith,  W.  J 

664  82 

Martin,  G.  A 

619  22 

...      1,139  78 

Martin,  J.  A 

. .      1,223  90 

Stockton,  R 

. . .     2,420  58 

Martin,  W.   

. .      1,499  95 

Tardif,  J.  0 

547  29 

McBretney,  E.  C. 

..      1,017  05 

Taylor,  K.  W.   ... 

...      1,656  35 

McBride,  C.  H.  . . 

719  39 

Thomson,  T.  D.  . . 

618  73 

McClelland,  W.  R. 

996  39 

Townend,  S 

905  66 

McClennan,  B.  W. 

573  18 

Turnbull,  J.  0.  . . . 

792  90 

McCorkindale,    H. 

J.        648  15 

Van  Home,  R.  B. 

820  09 

McDonald,  C.  J.  . 

. .      1,323  90 

Vannier,  W.  E.   . . 

...      1,297  23 

Morin,  J.  L 

. .      1,372  89 

Waddell,  E.  H.  . . . 

941  24 

Murdock,  W.  M.  . 

. .      1,314  50 

Walker,  J.  S 

. . .      2,461  76 

Musselman,  F.  K. 

957  92 

Willis,  H.  T 

. . .      1,275  13 

Needham,  C.  A.   . 

. .      1,199  90 

Wills,   P 

586  93 

Newman,  E.  J.  ... 

..      1,338  44 

Wilson,  B.  A 

...      1,104  77 

Nolin,  L 

. .      1,155  98 

Wilson,  L.  M.  ... 

. . .      1,207  93 

^)0  i.mii 


Suppliers  receiving  $10,000  or  over  from  this  Department 


Bell  Telephone  Company  of  Canada,  Ltd.,  Montreal,  $401,734.48;  British  American  Bank  Note  Co.,  Ltd., 
Ottawa,  $80,225.10;  Government  of  Canada— Post  Office  Department,  $816,618.30,  Department  of  Public 
Printing  and  Stationery,  $722,668.92;  Canadian  Advertising  Agency,  Montreal,  $48,553.31;  Canadian  Bank 
Note  Co.,  Ltd.,  Ottawa,  $98,906.40;  Canadian  National  Railways,  Express  Department,  Ottawa,  $24,457.44; 
Canadian  Pacific  Express  Co.,  Ottawa,  $37,036.06;  International  Business  Machines  Co.,  Ltd.,  Toronto, 
$224,034.88;  MacLaren  Advertising  Co.,  Toronto,  $272,135.58;  The  Morgan  Crucible  Co.,  Ltd.,  London,  England, 
$15,559.06;  The  Nichols  Chemical  Co.,  Ltd.,  Montreal,  $11,921.16;  Ottawa  Light,  Heat  and  Power  Co.,  Ltd., 
Ottawa,  $16,067.27;  Ronalds  Advertising  Agency,  Montreal,  $54,984.69. 

Wartime  Prices  and  Trade  Board 

Bell  Telephone  Company  of  Canada,  Ltd.,  Montreal,  $33,026.19;  Gordon  D.  Campbell,  Toronto,  $15,372.42; 
Government  of  Canada — Post  Office  Department,  $42,039.82,  Department  of  Public  Printing  and  Stationery, 
$167,337.66. 


«-*  010,  i' 


DEPARTMENT  OF  FINANCE 


F— 47 


b^uh        Appendix   1    ,>  viajTaH 
Return  on  Investments 


Particulars 


Provinces 
Loans — 

Manitoba  Treasury  Bills 

Saskatchewan  Treasury  Bills 

Alberta  Treasury  Bills 

British  Columbia  Treasury  Bills 


Saskatchewan — Power 


Province     of 

Commission 
Province  of  Saskatchewan — 1938  Seed 

Grain  Guarantees 

Province  of  Quebec — Debt  Account.. 

National  Harboubs  Board 

Halifax  Harbour  Debentures 

Montreal  Harbour  Debentures 

Port  Colborne  Elevator  Debentures. 

Prescott  Elevator  Advances 

Quebec  Harbour  Advances 

Saint  John  Harbour  Debentures. . . . 
Three  Rivers  Harbour  Debentures. . 
Vancouver  Harbour  Debentures 

Habboitb  Commission 

New  Westminster  Harbour  Debentures 
New  Westminster  Harbour  Debentures 

Canadian  National  Railways 

Purchase  of  Railway  Equipment — 
1936  Agreement 

1943  Agreement 

1944  Agreement 

1946  Agreement 

Financing  and  Guarantee  Act,  1940— 

Advances  for  purchase  of  securities . . 
Financing  and  Guarantee  Act,  1941 — 

Advances  for  purchase  of  securities. . 
Financing  and  Guarantee  Act,  1942 — 

Advances  for  purchase  of  securities. . 
Financing  and  Guarantee  Act,  1947 — 

Advances  for  capital  requirements.. . 

Financing  and  Guarantee  Act,  1948 — 
Advances  for  capital  requirements. . 

Refunding  Act,  1938 

Refunding  Act,  1944 

Refunding  Act,  1947 

War  Appropriation  (United  Kingdom 
Financing)  Act,  1942 — 
Advances  for  purchase  of  securities. . 

Trans-Canada  Air  Lines 

Foreign  Governments 

Loans  under  Export  Credits  Insurance 

Act,  1944— 

Government  of  Belgium 

Government  of  China 

Government    of    the    Czechoslovak 

Republic 

Government  of  France 

Government  of  the  Netherlands 

Government  of  Indonesia 

Government  of  Norway 

Government  of  the  Union  of  Soviet 

Socialist  Republics 

Government  of  France — Interim  Credit 
Consolidated  Interest 


1  year 

1  year 

1  year 

1  year 

""      I 
1  year 

Various 

1  year 

On  acct 

On  acct 

Various 

5  days 

5  days 

On  acct 

On  acct 

On  acct 

Various 

1  year    and 
1  day 


1  year 

1  year 

1  year 

1  year 

Various 

1  year 

1  year 

6  mos.  and 
128  days 

Various 

1  year 

Various 

Various 

Various 

Various 


Various. 
Various. 

Various. 
Various. 
Various. 
Various. 
Various. 

1  year. . 


Various. 


Date 

to  which 

interest 

was  paid 


July  1,  1948. 

July  1,  1948. 

July  1,  1948. 

July  1,  1948. 


Nov.  15,   1948. 

Jan.    31,    1949. 
Dec.  31,    1948. 


Various 

Various 

Jan.  1,  1949 
Jan.  5,  1949 
Jan.  5,  1949 

Various 

Various 

Various 


Jan.     1, 
April   1, 


Oct.  16, 
Feb.  25, 
Mar.  10, 
Oct.  16, 

Jan.  1 , 

Jan.  1, 

Jan.  1 , 

Jan.  1, 


Jan.  1, 
1, 
1, 
1, 


Jan. 
Jan. 
Jan. 


Jan.     1 , 
Jan.     1, 


Dec.  31, 
Dec.  31, 

Various. 
Dec.  31, 
Apr.  30, 
Jan.  1 , 
Jan.     1, 


1949. 
1949. 


1948. 
1949. 
1949. 
1948. 

1949. 

1949. 

1949. 

1949. 


1949. 
1949. 
1949. 
1949. 


1949. 
1949. 


1948. 
1948. 


1948. 
1948. 
1949. 
1949. 


Feb.  28,  1949. 


Dec.  31,  1948. 


Rate 

of 

interest 


p.c. 


Various. 
Various. 

21 

3 

3 
Various. 
Various. 
Various. 


Various. 
3i 


3 

21 
21 
21 

31 

3i 

3i 

2i 


Various. 
Various. 
Various. 
Various. 


3i 
Various. 


3 
3 

21 
3 

Various. 
2i 
2f 


Amount 
invested 


cts. 


18,804,104  01 
34,853,257  68 
12,537,295  87* 
24,346,609  01 


26,880  00 

6,913,396  38 
1,473,609  63 


12,597,382  52* 

60,577,759  25 

4,573  35 

40,000  00 

110,000  00 

18,779,791  12* 

3,985,193  39 

24,725,599  68 


274,537  23* 
703,500  00 


1,034,346  24* 
15,616,666  77* 

9,556,011  67* 
10,459,473  20* 

108,157,889  61* 

8,589,610  90 

18,276,036  27 

5,886,566  33 


6,629,116  36* 
76,890,029  45* 
161,956,308  19 
37,259,549  34 


256,415,765  80 
19,043,022  71* 


64,607,534  26* 
50,460,000  00* 

16,673,706  82* 

242,672,000  00* 

118.136,572  11* 

15,452,188  21* 

23,656,985  07* 

2,866,098  69 


2,378,000  00" 


Amount  realized 


cts. 


363,696  39 
141,074  44 
198,268  68 
444,677  22 


200,000  00 

1,500,000  00 

22  81 

16  45 

45  20 

100,000  00 

125,000  00 

800,000  00 


29,684  34 
22,926  39 


38,787  98 
450,931  25 
262,247  36 
269, 113  53 

3,785,456  09 

300,636  38 

639,661  26 

125,049  33 


24,423  29 

1,798,803  78 

3,661,867  61 

833,468  29 


,974,376  13 
470,959  50 


1,951,554  26 
2,184,608  59 

613,507  42 

12,609,558  69 

5,195,456  57 

533,153  44 

612,844  98 

57,321  98 


23,758,005  93 
2,438,448  05 


cts 


1,147,716  73 


l,04i;60 

31,412  45 
58,944  38 


2,725,084146 


52,610  73 


21,635,781  78 


26,196,453 


F— 48 


PUBLIC  ACCOUNTS:  PART  II 


Appendix  !■ — Concluded 
Retubn  on  Investments — Concluded 


Particulars 


Time 


Date 
to  which 
interest 
was  paid 


Kate 
of 

interest 


Amount 
invested 


Amount  realized 


Miscellaneous 

Bank  of  Canada  Capital  Stock 

Bank  of  Canada — Government's  share 

of  profits  for  calendar  year  1948 

Canadian  Broadcasting  Corporation. . . 
Canadian  Farm  Loan  Board — 

Interest  on  bonds 

Interest  on  bonds 

Interest  on  initial  capital 

Interest  on  initial  capital — 

Fisherman's  Loan  Act 

Canadian     National      (West     Indies) 
Steamships  Ltd. — 

Advances  for  deficits 

Dawson  Creek.  B.C. — Sewage  Disposal 

System — Loan 

Foreign  Exchange  Control  Board — 

Advances 

Profits  for  calendar  year  1948 

Montreal  Turnpike  Trust  Corporation — 

Interest  under  commutation  agree- 
ments  

Municipal    Improvements    Assistance 

Act,  1938— Loans 

Northwest  Territories  Power 
Commission — 

Snare  River  Power  Project — 

Advances 

Saint  John  Bridge  and  Railway  Exten- 
sion Co. — Loan 

Securities  Investment  Account 

Halifax  Pilots*  Pension  Fund 


1  year. 


Dec.  31,    1948. 


p.c. 


4i 


CtB. 


5,000,000  00 


1  year. 


Dec.  31,     1948. 


Various. 
Various. 
1  year. . 


Various. 
Jan.  2, 
Mar.  31, 


1949. 
1949. 


1  year. 

1  year. 
1  year. 
1  year. 


Mar.  31,    1949. 


Dec.  31, 
Dec.  31, 
Dec.  31, 


1948. 
1948. 
1948. 


2J 

3 
3i 

2h 


2i 

2 

•625 


3,250,000  00* 

4,500,000  00* 

10,350,000  00* 

5,000,000  00 

29,000  00 

3,618,605  74* 

84,162  12* 

1,100,000,000  00* 


1  year. . 
Various. 

Various. 


1  year. . 
Various. 
Various. 


Various. 
Various. 

Mar.  31, 

July  1, 
Various. 
Mar.  31, 


1949. 
1948. 


1949. 


6 
2 

3i 

4 

Various. 

3 


14,308  00 
4,722,985  54* 

4,615,000  00* 

433,900  00 
455,769,619  14* 


cts. 


225,000  00 

19,107,147  20 
55,000  00 

177,109  59 
268,128  11 
175,000  00 

725  00 


93,794  16 

1,827  60 

4,770,719  18 
8,654,654  47 

858  48 
98,227  51 

77,715  20 

.  17,356  00 

17,161,533  34 

74  80 


eta. 


50,884,870  64 


102,733,916  75 


'Balance  March  31.  1949. 


aiiiynJ 


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DEPARTMENT  OF  FINANCE 


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F— 52 


PUBLIC  ACCOUNTS:  PART  II 
Appendix  3 

Servicing  of  Public  Debt,  1948-49 


To  whom  paid 


Service 


cts. 


cts. 


MacLaren  Advertising  Co.  Ltd. 
King's  Printer 


T.  V.  Little. 


Bank  of  Montreal  Trust  Co.,  New 
York 


Bank  of  Montreal,  New  York. 


Bank  of  Montreal,  London,  England 

«                   « 
Bank  of  Montreal,  New  York 


Expenses  of  redemption  and  transfer  of 
bonds — Consolidated  Revenue  and  Audit 
Act,  1931— 

Advertising  call  notices  of  redemption — 

Sundry  called  bond  issues 

3i%  First  War  Loan,  1940 

Printing  reminder  leaflets,  display  cards  and 
bank  tellers'  reminder  cards  for  domestic 
called  bond  issues 

Photograph  of  the  drawing  by  lot  of  the 
second  call  letter,  3i%  First  War  Loan, 
1940 

Fee  for  acting  as  paying  agent  of  $140  million 
notes  issued  to  Export-Import  Bank  of 
Washington 

Postage  and  shipping  charges  on  sundry 
bonds 

Cost  of  telegrams  in  connection  with  redemp- 
tion of  notes  issued  to  Export-Import  Bank 

Commission  paid  for  redemption  of  bonds — 
New  York  issues 

Commission  paid  for  redemption  of  bonds — 
sterling  issues 

Stamp  duty  on  transfers  of  stock 

Premium  paid  on  called  bonds,  sundry  issues 


Vote  73 — Servicing  of  Public  Debt 


Sundry  Banks,  Canada 

Bank  of  Montreal.  New  York. 


Commission  for  cashing  coupons 

Commission    for    cashing    coupons    and    for 
paying  registered  interest 


Bank  of  Montreal  Trust  Co.,  New 
York 


Bank  of  Montreal,  London,  England 


Vancouver's  CKWX  Mutual 

Broadcasting  System 

Sundry  Bank  Note  Companies. 


Fees  for  acting  as  registrar  of  Canada  bond 
issues  in  New  York 

For  services  as  fiscal  agents  in  London, 
England,  for  the  year  ended  December  31, 
1948  at  a  rate  of  £160  per  million  pounds  of 
debt 

Advertising  interest  payments 

Postage  and  revenue  stamps  on  interest 
cheques 

Ledger  sheets  for  1958/63  stock 


Publicity  expenses  re  Fifth  Victory  Loan 

Cost  of  replenishing  reserve  stocks  of  bonds 
depleted  through  transfers  and  exchanges. . 


249,860  02 
4,078  26 


18,528  50 
26  00 


910  67 


210  00 


100  00 

37  13 

1  59 

305  58 

199  74 
1,785  54 
8,775  60 

253,938  28 
144  00 

1,403  81 
381  51 

58  61 
31  27 

164  00 

43,910  50 


DEPARTMENT  OF  FINANCE 

Appendix  4 

Cost  of  Loan  Flotations,  1948-49 


F— 53 


cts. 


cts. 


cts. 


Canada  Savings  Bonds,  Series  2,  dated  November  1,  1947- 
Bank  of  Canada — 
Administration — 

Postage  and  express 

Telephones  and  telegrams 

Stationery  and  printing 


292  56 

2  59 

3,553  12 


Advertising  and  publicity — 

Newspapers  and  magazines 

Display  and  outdoor  advertising. 
Literature  and  miscellaneous 


•[Mf">*Of ' 


13,708  63 
2, 166  86 
7,229  56 


Engraving  and  furnishing  bonds. 


3,848  27 


23,105  05 
36,737  96 


63,691  28 


Canada  Savings  Bonds,  Series  3,  dated  November  1,  1948 — 
Bank  of  Canada — 
Administration — 

Travelling  expenses 

Postage  and  express 

Telephones  and  telegrams 

Stationery  and  printing 

Organization  expenses 


22,368  39 
3,931  63 
3,901  21 

24,398  18 
1,239  43 


Advertising  and  publicity —         »•  --  r  • 
Newspapers  and  magazines. . .'. '. . ' . 

Radio 

Motion  picture  newsclips 

Display  and  outdoor  advertising. . 

Sales  promotion  by  direct  mail 

Literature  and  miscellaneous 

Distribution  of  publicity  material. 

Engraving  and  furnishing  bonds 


55,838  84 


196,733  70 
80,396  39 
417  80 
40,891  47 
21,945  31 
26,958  22 
4,313  94 


371,656  83 
170,488  24 


A'd 


H%  Loan,  1948-61— 

Lithoprinting  bonds. 


Six  Months  |%  Treasury  Notes  dated  Sept.  1,  1948— 
Lithoprinting  notes 


Treasury  Bills —  ,  , ,  , 

Printing  tenders ,'.':r.!",'.r.JV:l.\ 

Lithoprinting  bills 


192  13 
270  00 


597,983  91 
2,249  10 

221  40 

-1        ybl 
462  13 


3%  New  York  Loan,  1948-63— 

Travelling  expenses 

Certified  copies  of  various  statutes. 

Telephones  and  telegrams 

Engraving  and  furnishing  bonds 


143  11 
31  50 
33  26 

351  00 


Export-Import  Bank  Loan — 
\%  Commitment  charge. 


558  87 


562,212  32 
1,227,379  01 


F— 54 


PUBLIC  ACCOUNTS:  PART  II 


Appendix  5 

SxTBSiDY  Accounts 

PrOVINCX  of  AiaEBTA 


Date 


Dr. 


Cr. 


1948 
July       1. 


July 

Sept. 

2 
1 

Sept. 

1 

1949 

Jan. 

1 

Jan. 

2 

Mar. 

1 

Mar. 

1 

By  J  year's  grant  for  its  local  purpose  and  the  support  of  its  Government  and 
Legislature,  at  the  rate  of  80  cents  per  head  per  annum  on  a  population  of 
803,330,  as  authorized  by  Sec.  1  (1-b)  of  the  B.N.A.  Act  1907 


By  i  year's  grant  for  Government  and  Legislature  as  authorized  by  Sec.  1  (1-a) 
of  the  B.N.A.  Act,  1907 


By  I  year's  grant  as  authorized  bv  clause  20  of  the  schedule  to  Chap.  3,  Statutes 
of  1930,  population  between  800,000  and  1,200,000 


To  Cash 

By  i  year's  interest  at  5  per  cent  per  annum  on  debt  allowance  of  $8,107,500. 

To  Cash 


By  §  year's  grants  and  allowance  as  above. 


"^^''f'l 


To  Cash. 


By  J  year's  interest  at  5  pgr  cent  per  annum  on  debt  allowance  of  $8,107,500. 
To  Cash 


ui;  ft««,o^ 
•p^":tp  — 


cts. 


iq  bfi«  .-,■1 


806.332  00 
202,687  50 


806,332  00 


202,687  .50 


2,018,039  00 


$    cts. 

321,332  00 
110,000  00 
375,000  00 
202,687  50 

806,332  00 
202,687  60 


2,018,0-39  00 


Pbovince  or  BKmsH  Columbia 


Date 


Dr. 


Cr. 


y  /-. 


1948 
July       1. 


July       2. 

1949 
Jan.       1 . 


By  i  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 
Legislature  at  the  rate  of  80  cents  per  head  per  annum  on  a  population  of 
817,861  (Census  1941),  as  authorized  by  Sec.  1  (1-b)  of  the  B.N.A.  Act,  1907. . 

By  h  year's  grant  for  Government  and  Legislature  as  authorized  by  Sec.  1  (1-a) 
of  the  B.N.A.  Act,  1907 


By  i  year's  allowance  in  lieu  of  lands,  as  authorized  by  O.  C.  Windsor,  May  16, 
1871,  and  Chap.  37,  Sec.  24,  Statutes  of  1930 


By  I  year's  interest  at  5  per  cent  per  annum  on  debt  allowance  of  $583,021.40. 
To  Cash 


By  }  year's  grants  and  allowances  as  above. 
Tb  Cash 


cts. 


501,719  93 


501,719  93 


1.003,439  86 


$  cts. 

327, 144  40 

110,000  00 

50,000  00 
14,575  63 

501,719  93 


1,003,439  86 


DEPARTMENT  OF  FINANCE 
Appendix  5 — Continued 

Subsidy  Accounts — Continued 
Province  of  Manitoba 


F— 55 


Dr. 


Cr. 


cts. 


By  I  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 
Legislature  at  the  rate  of  80  cents  per  head  per  annum  on  a  population  of 
726,923,  as  authorized  by  Sec.  1  (1-b)  of  the  B.N.A.  Act.  1907 


By  i  year's  grant  for  Government  and  Legislature  as  authorized  by  Sec.  1  (1-a) 
of  the  B.N.A.  Act,  1907 


By  ^  year's  grant  as  authorized  by  Clause  20  of  the  Schedule  to  Chap.  29, 
Statutes  of  1930,  population  between  400,000  and  800,000 


By  i  year's  interest  at  5  per  cent  per  annum  on  $7,631,683.85  in  lieu  of  debt  as 
authorized  by  2  Geo.  V,  Chap.  .32,  Sec.  4 

To  Cash ...'.''.................  .:'.\... 


By  J  year's  grants  and  allowance  as  above. 
To  Cash 


-»/  ,..('r 


r*^*: 


857,811  29 


857,811  29 


1,715,622  58 


$  cts. 

. .  i      intih 
290,769  20 

95,000  00 

281,250  00 

190,792  09 

.JT, 

857,811  29 


1,715,622  58 


Province  of  New  Brunswick 


Date 

■/(i  no  snyiJT^f^T 

Dr. 

Cr. 

1948 
April      1... 

.a        i 

By  i  year's  additional  subsidy  as  authorized  by  The  Maritime  Provinces  Addi- 
tional Subsidies  Act,  1942 

$          cts. 

$          cts. 
450,000  00 

April      1... 

To  Cash ,i .,,, 

450,000  00 

"":J.fi"twl""' 

1       ■-'.■-•I 
j 

July       1... 

">--  ♦r-.vTTrn'}-    D  '-■'-  V,  tT'-.:,.-!  ••;:■:  '  -■:  --      .v   ^1  '.■■'■' 
By  i  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 
Legislature,  at  the  rate  of  80  cents  per  head  per  annum  on  a  population  of 
457,401  (Census  1941),  as  authorized  by  Sec.  1  (1-b)  of  the  B.N.A.  Act,  1907. . 

By  i  year's  grant  for  Government  and  Legislature  as  authorized  by  Sec.  1    (1-a) 
of  the  B.N.A.  Act,  1907 

■n,.,'-     -HnT. 

,    182,960  40 

95,000  00 

By  i  year's  allowance  in  lieu  of  export  duty  on  lumber  as  authorized  by  36  Vic, 
Chap.  41,  Sec.  1 

75,000  00 

By  i  year's  interest  at  6  per  cent  per  annum  on  debt  allowance  of  $529,299.39 

13,232  48 

July       2... 

ToCash 

366, 192  88 
.tniiia  «s'i«9y 

Oct        1... 

By  §  year's  additional  subsidy  as  authorized  by  The  Maritime  Provinces  Addi- 
tional Subsidies  Act,  1942 

■■  450,000  00 

Oct.       1... 

ToCash .............        .     ................ 

450,000  00 

1949 

•it  TlK'.iLa.... 

i 

Jan.        1 . . . 

By  J  year's  grants  and  allowances  as  above 

366,192  88 

Jan.        2... 

ToCash .            

366, 192  88 

1,632,385  76 

1,632,385  76 

F— 56 


PUBLIC  ACCOUNTS:  PART  II 


Appendix  5 — Continued 

SuBSiDT  Accounts — Continued 

Province  of  Nova  Scotia 


Date 


Dr. 


Cr. 


1048 
April      1. 

April      1 . 
July       1. 


July 
Oct. 


Oct.       1. 

1949 
Jan.        1. 
Jan.       2. 


By  J  year's  additional  subsidy  as  authorized  by  The  Maritime  Provinces  Addi- 
tional Subsidies  Act,  1942 


To  Cash. 


By  i  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 
Legislature  at  the  rate  of  80  cents  per  head  per  annum  on  a  population  of 
677,962  (Census  1941)  as  authorized  by  Sec.  1  (1-b)  of  the  B.N.A.  Act,  1907. . 

By  §  year's  grant  for  Government  and  Legislature  as  authorized  by  Sec.  1  (1-a) 
of  the  B.N.A.  Act,  1907 

By  \  year's  interest  at  5  per  cent  per  annum  on  debt  allowance  of  $1,055,411.69. . 

To  Cash 


By  \  year's  additional  subsidy  as  authorized  by  The  Maritime  Provinces  Addi- 
tional Subsidies  Act,  1942 


To  Cash. 


By  J  year's  grants  and  allowance  as  above. 
To  Cash 


cts. 


650,000  00 


352,570  09 


650,000  00 


352,570  09 


2,005,140  18 


%  cts. 


650,000  00 


231,184  80 

95,000  00 
26,385  29 


650,000  00 


352,570  09 


2,005,140  18 


Province  of  Ontario 


Date 


Dr. 


Cr. 


1948 
July       1. 


By  i  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 
Legislature,  on  a  population  of  3,787,655  (Census  1941),  as  authorized  by  Sec. 
1  (1-b)  of  the  B.N.A.  Act,  1907— 

2,500,000  at  80  cents  per  head  per  annum $  1,000,000 .00 

1,287,655  at  60  cents  per  head  per  annum 386,296 .50 


By  \  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 

Legislature  as  authorized  by  Sec.  1  (1-a)  of  the  B.N.A.  Act,  1907 

By  i  year's  allowance  as  authorized  by  47  Vic,  Chap.  4  of  1884 


July       2... 

1949 
Jan.        1 . . . 
Jan.       2... 


To  Cash. 


By  \  year's  grants  and  allowance  as  above. 
To  Cash 


cts. 


1,677,503  74 


1,677,603  74 


3,156,007  48 


cts. 


1,386,296  50 

120,000  00 
71,207  24 


1,577,503  74 


3,166,007  48 


i'VjnjHwotui  ifoii 


DEPARTMENT  OF  FINANCE 


F— 57 


Appendix  5 — Continued 

Subsidy  Accounts — Continued 
Pkovince  op  Prince  Edward  Island 


Dr. 


Cr. 


By  \  year's  additional  subsidy  as  authorized  by  The  Maritime  Provinces  Addi- 
tional Subsidies  Act,  1942 

To  Cash 


By  i  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 
Legislature,  at  the  rate  of  80  cents  per  head  per  annum  on  a  population  of 
109,078  (Census  1891)  as  authorized  by  Sec.  1  (1-b)  and  1  (8)  of  the  B.N.A.  Act, 
1907 


By  i  year's  grant  for  Government  and  Legislature  as  authorized  by  Sec.  1  (1-a) 

of  the  B.N.A.  Act,  1907 

By  i  year's  grant  in  lieu  of  Public  Lands,  O.C.  Windsor,  June  26, 

1873 $      22,500.00 

Less  \  year's  deduction  on  Land  Account  balance  being  5  per 
cent  per  annum  on  $782,402.33  as  authorized  by  O.C. 
Windsor,  June  26,  1873 19,560.05 


By  \  year's  additional  allowance  on  subsidy  account  as  authorized  by  60-51  Vic, 
Chap.  8,  Sec.  1 

By  i  year's  allowance  as  authorized  by  1  Edw.  VII,  Chap.  3,  Sec.  1  in  settlement 
of  Steamships  Service  claim 

By  \  year's  grant  as  authorized  by  2  Geo.  V,  Chap.  42,  Sec.  2 

By  J  year's  interest  at  5  per  cent  per  annum  on  debt  allowance  of  $775,791.83 

To  Prince  Edward  Island  Railway  for  \  year's  interest  on  construction  and 
maintenance  of  the  Hillsboro  River  Bridge  on  the  Murray  Harbour  Branch, 
as  authorized  by  63-64  Vic,  Chap.  7 

To  Cash 


By  i  year's  additional  subsidy  as  authorized  by  The  Maritime  Provinces 

Additional  Subsidies  Act,  1942 

To  Cash 


By  §  year's  grants  and  allowances  as  above. 

To  deduction  as  above 

To  Cash 


$  cts. 


137,500  00 


4,875  00 
186,090  94 


137,500  00 


4,875  00 
186,090  94 


656,931  88 


$    cts. 
137,500  00 

43,631  20 
50,000  00 


2,939  95 

10,000  00 

15,000  00 
50,000  00 
19,394  79 


137,500  00 
190,965  94 


656,931  88 


Pbovikcb  o»  Quxbec 


Dr. 


Cr. 


By  i  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 
Legislature,  on  a  population  of  3,331,882  (Census  1941),  as  authorized  by 
Sec.  1  (1-b)  of  the  B.N.A.  Act,  1907— 

2,500,000  at  80  cents  per  head  per  annum $1,000,000.00 

831,882  at  60  cents  per  head  per  annum 249,564 . 60 


By  J  year's  grant  for  its  Government  and  Legislature  as  authorized  by  Sec.  1 

(1-a)  of  the  B.N.A.  Act,  1907 

By  \  year's  allowance  as  authorized  by  47  Vic,  Chap.  4  of  1884 

To  Cash 


I    I!*h(tj   =-y>{i;  /  jiT  oi  ritnfiiii  .;  ..,  y,'. 

By  \  year's  grants  and  allowance  as  above. 
To  Cash 


cts, 


1,433.294  94 


1.433.294  94 


2.866.589  88 


$    cts. 


1.249,564  60 

120,000  00 
63,730  34 


1,433.294  94 


2,866,589  88 


F— 58 


PUBLIC  ACCOUNTS:  PART  11 


Appendix  5 — Concluded 

Subsidy  Accounts — Concluded 
Pkovincb  or  Saskatchewan 


Date 


Dr. 


Cr. 


1948 
July       1 , 


July  2. 

Sept.  1 . 

Sept.  1. 

1949 

Jan.  1. 

Jan.  2. 

Mar.  1 . 

Mar.  1. 


By  i  year's  grant  for  its  local  purposes  and  the  support  of  its  Government  and 
Legislature,  at  the  rate  of  80  cents  per  head  per  annum  on  a  population  of 
832,688  as  authorized  by  Sec.  1  (1-b)  of  the  B.N.A.  Act,  1907 


By  h  year's  grant  for  Government  and  Legislature  as  authorized  by  Sec.  1  (1-a) 
of  the  B.N.A.  Act,  1907 


By  i  year's  grant  as  authorized  by  Clause  21  of  the  Schedule  to  Chap.  41 ,  Statutes 
of  1930  population  between  800,000  and  1,200,000 


To  Cash. 


By  J  year's  interest  at  6  per  cent  per  annum  on  debt  allowance  of  $8,107,500. 
To  Cash :v;. . . .v.> i. . .: i .. .■; . .  J.^'a. i^r,. 


By  i  year's  grants  and  allowance  as  above. 


To  Cash. 


'MW^rVr.V 


By  h  year's  interest  at  5  per  cent  per  annum  on  debt  allowance  of  $8,107,500. 
To  Cash '1:!. j. .■..-,•.■.•.•.;,■........ 


'  ^f.^  •••/•>' 


cts. 


818,075  20 


202,687  50 


818,075  20 


202,687  50 


2,041,525  40 


$  cts. 

333.075  20 
110,000  00 
375,000  00 

202,687  50 

818.076  20 
202,687  50 


2,041,525  40 


Subsidy  Allowance  fbom  July,  1867,  to  Close  of  the  Fiscal  Year  Ended  March  31,  1949 


Province  ;v.'.'» 


Allowances 

for 
Government 


Allowances 
per  head  of 
population 


Special 
Gradts 


Interest 

on  Debt 

Allowances 


Total 


Alberta 

British  Columbia 

Manitoba .*ii.. 

New  Brunswick 

Nova  Scotia 

Ontario 

Prince  Edward  Island 

Quebec 


Y.l     U 


Saskatchewan. 

Wj  v'i;:i,«.'i:l 


$ 

8,171, 

9,220, 

9,585, 

9,740, 

10,380, 

13,280, 

5,220, 

12,880, 

8,796, 


cts. 
666  67 
000  00 
000  00 
000  00 
000  00 
000  00 
000  00 
000  GO 
666  67 


$ 

21,430, 
21,299, 
25,445, 
22,991, 
29,882, 

142,172, 
6,534, 

117,996, 
26,073, 


cts. 
736  67 
550  40 
920  40 
468  80 
904  00 
800  39 
377  60 
437  20 
034  80 


$    cts. 

32,125,000  00 

8,800,000  00 

28,331,732  76 

13,830,000  OO 

3,426,980  00 

. .  .'jva.  Ui'-ei'i. . . . 

7,552,502  94 


36,312,500  00 


$ 

17,836, 
2,283, 

19,074, 
1,794, 
3,974, 
7,022, 
3,145, 
7,108, 

17,836, 


cts. 
500  00 
566  52 
382  35 
609  40 
271  06 
321  34 
899  51 
702  41 
500  00 


$ 

79,563, 
41,603, 
82,437, 
48,356, 
47,664, 

162,475, 
22,452, 

137,985, 
89,018, 


cts. 
903  34 
116  92" 
035  51 
078  20- 
156  06 
121  73 
780  05 
139  61 
701  47 


87,273,333  34 


413,827,230  26 


130,378,715  70 


80,076,752  59 


711,556,031  89 


Note. — The  above  statement  does  not  include  any  special  grants  which  were  voted  and  paid  to  the  Maritime  Provinces, 
Manitoba,  Saskatchewan  and  British  Columbia,  nor  does  it  include  any  payments  to  Provinces  under  Dominion-Provincial 

Taxation  Agreements.  i,  .  , 


f%t  #4;£,a;t, ; 


.il«»j  ol 


an  e?£,e88.'j 


i-^K  gy.i,m>,l 


DEPARTMENT  OF  FINANCE  F— 59 

Appendix  6 

GOVERNMENT-OWNED    COMPANIES 

Of  a  number  of  Government-owned  companies  formed  in  connection  with  the  work  of  the  Wartime  Prices 
and  Trade  Board,  the  Commodity  Prices  Stabihzation  Corporation  Ltd.  and  the  Canadian  Sugar  Stabilization 
Corporation  Ltd.  are  still  in  operation.  These  were  incorporated  under  Part  I  of  the  Companies  Act,  c.  33,  1934, 
as  companies  with  share  capital.  The  only  shares  issued,  other  than  in  the  name  of  the  Minister  of  Finance, 
were  directors'  qualifying  shares  issued  to  persons  designated  by  the  Minister. 

Agreements  between  the  Minister  and  the  companies  provide  for  the  general  control  and  supervision  of  their 
operations  by  the  Minister  and  the  auditing  of  their  accounts  by  the  Auditor  General  of  Canada.  Balance 
sheets  certified  by  the  Auditor  General  together  with  operating  statements  follow. 

COMMODITY  PRICES  STABILIZATION  CORPORATION  LTD. 

Ottawa,  June  14,  1949. 

To  the  Shareholders, 
Commodity  Prices  Stabilization  Corporation  Ltd.,  :    Z.     ''~  "-. 

Ottawa,  Ontario.  ^.      .^-■ 

Gentlemen:  ■     ^     :-•  ■    % '■    S 

In  accordance  with  the  requirements  of  section  4  of  Order  in  Council  P.C.  9870  of  December  17,  1941, 
I  have  audited  the  accounts  of  your  company  to  March  31,  1949,  and  submit  herewith  the  following  statements: 

Balance  Sheet  as  at  March  31,  1949  Schedule  "A"  - 

Statement  of  Operations  for  the  fiscal  year  ended  March  31,  1949 Schedule  "B"   s 

Statement  of  Subsidies  Paid  for  the  fiscal  year  ended  March  31,  1949 Schedule  "C"  ;~ 

Statement  of  Profit  and  Loss  on  Commodity  Trading  for  the  fiscal  year  ended  ;^ 

March  31,  1949    Schedule  "D"  5 

Administrative  Expenses  for  the  fiscal  year  ended  March  31,  1949 Schedule  "E"  ^ 

Subsidies  paid  by  the  corporation  were  subject  in  some  cases  to  adjustment  under  the  provisions  of 
Limitation  on  Subsidies  undertakings  and  contracts,  and  in  the  case  of  commodities  exported,  to  refund  under 
the  Repayment  of  Subsidy  Order.  Subsidy  payments,  as  shown  in  Schedule  "C",  have  been  reduced  or  adjusted 
in  respect  of  such  recoveries  effected  during  the  fiscal  year.  Subsidies  paid  are  also  subject,  in  most  instances,  to 
investigation  and  adjustment  by  Officers  of  the  corporation  after  payment.  Therefore,  payments  now  recorded 
should  not  be  regarded  as  final. 

Subsidy  payments  to  be  recovered,  as  determined  after  investigation  and  adjustment,  are  included  in 
accounts  receivable.  Following  an  opinion  of  the  Deputy  Minister  of  Justice  dated  February  12,  1947,  the 
practice  of  the  corporation  has  been  to  provide  a  reserve  for  those  accounts  which  have  proven  to  be 
uncollectable.  For  some  accounts  not  so  provided  for,  confirmations  were  not  received  from  the  debtors;  for 
others,  iliability  was  disputed  or  denied.  Although,  in  many  of  those  cases,  legal  proceedings  have  been  or  are 
being  taken,  it  cannot  be  assumed  that  the  full  amount  will  invariably  be  collected. 

Subsidy  claims  in  process,  but  not  approved  at  March  31,  1949,  have  not  been  considered  as  liabilities  of 
the  fiscal  year  ended  that  date. 

The  corporation's  inventory  of  commodities  at  March  31,  1949,  consisted  of  stocks  of  whale  and  seal  oil 
acquired  during  the  period  under  review  at  a  cost  of  $1,096,934.26.  As  current  market  prices  of  these  oils  are 
less  than  recorded  cost,  substantial  losses  on  disposal  will  probably  result. 

The  corporation  has  an  indeterminate  contingent  liability  arising  out  of  the  assurance  of  subsidy  protection 
provided  in  agreements  regarding  the  reconstitution  of  low-cost  inventories  of  cordage  fibre  during  the  three 
year  period  commencing  October  1,  1946,  in  accordance  with  a  Minute  of  the  Wartime  Prices  and  Trade  Board, 
dated  September  4,  1947. 

—      Yours  faithfully, 

J.  HOPKINSON, 

Asst.  Auditor  General. 


i--. 


S .  >3, 


F— 60 


PUBLIC  ACCOUNTS:  PART  II 


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DEPARTMENT  OF  FINANCE  F— 61 

COMMODITY  PRICES  STABILIZATION  CORPORATION  I.TD,— Continued 

SCHEDULE  "B" 

Statement  of  Operations  for  the  year  ended  March  31,  1949 

Subsidies  Paid 

Import   945,950  33 

Domestic     8,864,828  74 


Total  as  per  Schedule  "C"  9,810,779  07 

Commodity  Trading 

Cost  of  Sales   22,361,379  04 

Sales  16,676,086  64 


5,685,292  40 


Less:  Recoveries  of  Trading  Losses 

Under  limitation  on  subsidies  arrangements  535,322  66 

In  respect  of  inventories  held  by  the  trade  follow- 
ing increase  in  or  removal  of  price  ceiling  ....  24,338  71 

Remission  of  customs  duty  and  excise  tax  376,973  66  hriR  ">{' 

Export  surcharges  and  armed  services  refunds  . . .  25,109  27 

961.744  2C 


Trading  loss  as  per  Schedule  "D"   •  •. 4,723,548  10 

Administrative  Expenses,  as  per  Schedule  "E"  530,027  89 

Less:  Service  Charges  Applied 

Oils  and  Fats   155,479  66 

374,548  23 


Other  Charges 
Provision  for  Doubtful  Accounts  Receivable  7,023  27 


.'^h 


14,915,898  67 


Less:  Other  Income  ir. 

Newsprint    arrangement — Canadian    Commercial  "      • 

Corporation    167  49 


Loss  on  operations  for  the  year  14,915,731  18 

Less:  Adjustments  in  respect  of  previous  fiscal  years 4,788  04 


/MbJ  '^ii- 


Deficit    $14,910,943  14 


SCHEDULE  "C" 


Statement  of  Subsidies  Paid  for  the  Year  Ended  March  31,  1949 

Subsidies — Import 

General liV'.'i^iWK'  1. . . .  1,011,388  83 

Petroleum  and  Products — 

Ocean  Tanker,  British  Columbia 19,690  46* 

Prairie 108,722  97 

Ontario  via  Toledo 154,471  01* 


Total  Import  Subsidies 945,950  33 


Subsidies — Domestic                    ■  m.  ^y 

Butter 

Inventories '         41  64 

Transportation 333  46 

Transportation — Air 15 ,  210  95 

Denmark,  New  Zealand  and  Australia 857 ,  337  50 

Canned  Fruits  and  Vegetables  ...  cJuar' 

1944  pack S,0S8  34* 

1945  pack 6,499  67* 


872,923  65 


9,628  01* 

Coal  .-a:;;'-.  •:!'-.  ,!ij.-'  ;    '..•'■>;   '-■:-;'i   . 

Emergency  Production 11 ,875  75 

Com  .'-'•  ■     ' 

For  processing 374  ^* 


F— 62  '  PUBLIC  ACCOUNTS:  PART  II 

COMMODITY  PRICES  STABILIZATION  CORPORATION  LTD.— Continued 
'  '^"  ^-  Statement  of  Subsidies  Paid  for  the  Year  Ended  March  31»  1949 — Concluded 

Cotton  ^H'il  .rS  d['>ti»I€  l^^hat  i&^f  ttU  io\  itnnitnfiqO  \o  ic 

Manufactures: 
Underwear,  fleece-lined 11,065  26* 

Footwear 
_       Subsidy  to  Julj'  15,  1943 2,052  52 

Furniture 1,951  80* 

Groceries  '     *   '•■  ^~"  '■ 

Order  116 

Standard 1 ,246  84* 

Cereal  Products 168  11* 


1,414  95* 

Jam  and  Jelly '. ...^  ...;.:...,.,,.,. 2,445  17* 

Leather                                                  IT  M.'.l?                       -     •    - 'iq  jo  !r vorff 
Footwear,  sole  and  upper .'_.'  .i: '.'l^*. V*  PPA  :OP.k 24,086  81* 

Lumber 

Consumer,  softwood 410  73 

Sawmill,  B.C.  Coastal,  Logs 2,371  91 

Snow  fencing , ., 2,957  31 

>"  .  ■  '     ^'-i-  -         5,739  95 

Meat 

Beef,  canned,  fresh 3,811  50* 

Milk 

Consumer 1 ,404  49 

7  Oats  and  Barley 5, 124,544  66 

Oils  and  Fats 

Soap  and  Shortening  Materials v . .  '?t  l'.  .iv?' 1 ,860,689  37 

Shortening  Materials 460, 171  47 

Soap  Materials 519,861  68 

Soya  Beans 12,688  28* 


Rubber 

Neoprene  and  Neoprene  Latex 1 ,  796  91* 

i        Scrap  Tires ;......  ..... . . : : .  ......... .  12,493  80 

-      Synthetic  and  Crude 23,071  33* 


2,828,034  24 


12,374  U* 

Rye  Grain 4,000  00 

Vegetables 
Potatoes: 

Wartime  Food  Corporation,  Supplementary 1 ,  598  93 

Woodenware  

Boxes  and  shooks,  Zone  3 250  73* 

Fruit  and  vegetable  containers 49,951  11 

Special  arrangements 8,519  83* 


Wood  Fuel 

Cordwood  $1.00 175  00 

Transportation 1 ,667  04 

Combination  Regional 2 ,  582  03 


41,180  55 


4,424  07 


Wool 
Yams  and  fabrics,  worsted *t5.ij«*nft*i../. . .        40,816  16 

Yeast,  special  arrangements ^lvii;J,'W>^'i  Jwv . .  6, 713  86* 


Total  Domestic  Subsidies 8,864,828  74 


Total  Import  and  Domestic  Subsidies $9,810,779  07 

,^>i.)-.<.l.<.  '    ====== 


Net  Recoveries.  i 

,        . .  .sniMnootq  t<  1 


DEPARTMENT  OF  FINANCE 


F— 63 


COMMODITY  PRICES  STABILIZATION  CORPORATION  LTD.— Continued 

SCHEDULE  "D' 
Statement  of  Profit  and  Loss  on  Commodity  Trading  for  the  Year  Ended  March  31,  1949 

Commoditv  Sales  Cost  of  Sales  Profit  Loss 


Antimony 

Bindertwine,  Rope  and 

Materials 

Broom  Corn 

Citrus  Juices 

Cocoa  Beans 70  00 

Cofifee 20,373  33 

Cotton   Yams,   Fabrics   and 

Finished  Goods 176  92 

Dried  Fruits 651  68 

Jute 

Oils  and  Fats 16,384,657  94 

Spices 

Tea 555  21 

Tin 270,735  75 

Wool 


2,581  92     2,581  92 

1,194  4S 


Purchases  for  Special  Users 
Citrus  Juices 


107  87 


98  98 

46  83 

11  53 

1,SS2  07 

5,748  67 


1,386  80 

367  93 

22,201,940  71 

53  01 

82,211  34 

238,747  23 

576  36 


107  87 


1,402  07 
14,624  66 


509  17 
735  12 
367  93 


53  01 
81,656  13 
31,988  52 


1,293  44 
46  83 
11  53 


5,817,282  77 


576  36 


$16,676,086  64    $22,361,379  04      $133,918  53    $  5,819,210  93        5,685,292  40 


Less:  Recoveries  on  trading  losses 

Under  limitation  on  subsidies  undertakings  and  contracts 
In  respect  of  inventories  held  by  the  trade  following  increase 

in  or  removal  of  price  ceiling 

Remissions  of  customs  duty  and  excise  tax 

Export  surcharges  and  armed  services  refimds 


535,322  66  (i) 

24,338  71  (i) 

376,973  66  (i) 

25,109  27  (i) 


Net  Loss  on  Commodity  Trading. 
(i)  For  details  see  below. 


961,744  30 

.$  4,723,548  10 


Recoveries  of  Trading  Losses 


Commodity 

Bindertwine,  Rope  and 
Materials 

Cocoa  Beans 

Coflfee    

Cotton  Yams,   Fabrics  and 
Finished  Goods 

Oils  and  Fats 

Tin 


Under 

Limitation 

on  Subsidies 

Undertakings 

and  Contracts 

In  Respect  of 
Inventories 
Held  by  the 

Trade 

Following 

Increase  in, 

or  Removal  of. 

Price  Ceiling 

Remissions 
of  Customs 
Duty  and 
Excise  Tax 

10,074  78 

Export 

Surcharges 

and  Armed 

Services 

Refunds 

Total 

10,074  78 

5,797  44 

5,797  44 

14  40 

14  40 

20,467  21 

20,467  21 

529,525  22 

366,898  88 

25,094  87 

921,518  97 

3,871  50 

3,871  50 

$      535,322  66 

%        24,338  71 

$      376,973  66 

$    25,109  27    $ 

961,744  30 

39882—11 


F— 64  PUBLIC  ACCOUNTS:  PART  II 

COMMODITY  PRICES  STABILIZATION  CORPORATION  l^TD.— Concluded 

SCHEDULE  "E" 
Administrative  Expenses  for  the  Year  Ended  March  31,  1949 

General 

Salaries    228,264  07 

Printing  and  Stationery  458  30 

Office  Supplies  and  Expenses 2,617  16 

Office  Services  305  63 

Miscellaneous  General  Expenses 67  91 

Postage    597  67 

Telephone  and  Telegrams   4,734  41 

Travelling  Expenses   16,755  35 

Automobile  Expenses  3,575  17 

Insurance— Fidelity  Bond  1,202  30 

Insurance — Unemployment   721  35 

Legal  Expenses  997  07 

Legal   Expenses — Expert   Witness  Fees 635  00 

Rentals 23,742  71 

Bank  Collection  Charges — General  4,940  44 

289,614  54 

Bulk  Purchase  Division  240,413  35 


;•**  i^^ 


Total    $  530,027  89 


DEPARTMENT  OF  FINANCE 


F— 65 


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F— 66  PUBLIC  ACCOUNTS:  PART  II 

THE  CANADIAN  SUGAR  STABILIZATION  CORPORATION,  LTD.— Concluded 

SCHEDULE  "A" 

Investment  in  Securities  of  the  Government  of  Canada  as  at  August  31,  1948 

Unamortized 
Date  of  Rate  of     Purchase  Discount 

Maturity  Interest  (premium)  Par  Value 

January  1,  1956/59  3%  6,890,000  00 

June  1,  1957/60  3%  3,495  45  5;238,000  00 

February  1,  1959/62  3%  942  91  4,162,000  00 

October  1,  1959/60 3%  220  60  213,000  00 

Total    16,503,000  00 

Less — 
Purchase  discount  and  premium  still  to  be  amortized 
(net)   $  4;J17  86  4,217  86 

Book  Value   $  16,498,782  14 


SCHEDULE  "B" 
Operating  Statement  for  the  year  ended  August  31,  1948 

Sales  68,513,953  14 

Cost  of  Sales: 

Purchases    55,912,786  16 

Excise  tax  3%— discontinued  Nov.  1,  1947  488,373  89 

Customs  duty— imposed  from  Nov.  1,  1947  8,839,350  07 

Freight    6,198,843  93 

Insurance    163,091  47 

Beet  sugar  subsidy  (paid  to  Nov.  1,  1947)   34,801  81 

Unloading  and  storage  charges,  etc 48,453  63 

71,685,700  96 

Trading   Loss    3,171,747  82 

Deduct — Miscellaneous  Income : 
Interest — 

On  investments   495,565  44 

Less,  charged  by  bank   6,944  85 

488,620  59 

Sundry  revenue   1,868  23 

490,488  82 

2,681,259  00 

Add — Administrative  Expenses: 

Salaries    104,38117 

Travelling  6,407  67                         ^ 

Unemployment  insurance  494  96                        "" 

Printing  264  46 

Office  supplies    3,182  93 

Postage  and  excise  stamps   1,566  21 

Cables  and  telegrams  2,053  91 

Telephone  4,424  01 

Office  rent   8,260  00 

Light    296  62 

Water  tax  717  65 

Fidelity  insurance  250  00 

Sundries    1,069  02 

133,368  51 

Net  Loss,  transferred   to   Price  Stabilization   Contingency 
Reserve,  per  Balance  Sheet  $    2,814,627  51 


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F— 68  PUBLIC  ACCOUNTS:  PART  II 

NATIONAL  BATTLEFIELDS  COMMISSION— Contmued 

SCHEDULE  1 

Statement  of  Income  and  Expenditure  for  the  year  ended  March  31,  1949 

Income 
Government  of  Canada: 
Statutory  Grant — to  provide  for  the  general  purposes  of  the 
Commission — as  authorized  by  Section  8  of  "An  Act  Respect- 
ing the  National  Battlefields  at  Quebec",  as  amended 100,000  00 

Vote  708 — ^to  provide  for  special  works  in  the  National  Battle- 
fields Park 

Amount  voted   13,000  00 

Less,  unexpended 406  37 

12,593  63 

112,593  63 

Other  Income : 

Rental   2,256  49 

Interest   279  54 

Profit  on  sale  of  vehicle  205  00 

Sundry 2,441  63 

5,182  66 

117,776  29 
Expenditure 

Chargeable  against  the  Statutory  Grant  and  other  resources  of 
the  Commission — 
Disbursements,  per  Schedule  II 

Administration    9,404  04 

Maintenance 82,148  06 

Fixed  assets  4,913  83 

96,465  93 

Stores  consumed  in  excess  of  purchases  during  the  year 528  83 

Insurance  expired  in  excess  of  premiums  paid  265  64 

Chargeable  against  Vote  708 — 
Disbursements,  per  Schedule  II 

Maintenance    9,395  85 

Fixed  assets  3,197  78 

12,593  63 

109,854  03 

Excess  of  income  over  expenditure,  transferred  to  Balance  Sheet  $       7,922  26 


DEPARTMENT  OF  FINANCE 


F— 69 


NATIONAL  BATTLEFIELDS  COMMISSION— Con^mwed 


Statement  of  Disbursements  during  the  year  ended  March  31,  1949 


SCHEDULE  II 


Statutory  Grant — Actual  disbursements  from  the  Statutory  Grant  -and  from  other  resources  of  the  Commission 
compared  with  estimates,  as  approved  by  the  Governor  in  Council,  by  P.C.  49/3600  of  August  13,  1948. 


Administration : 

Salaries    

Office  supplies  and  expenses  . . . 
Legal  and  professional  services 
General  expenses  


Under- 

cover) 

Estimate 

Expenditure 
7,500  00 

Expenditure 

7,500  00 

1,882  00 

1,602  04 

279  96 

1,500  00 

1,500  00 

300  00 

302  00 

2  00 

11,182  00 


Maintenance : 

Salaries  and  wages  64,900  00 

Stores  purchased 

Materials  and  supphes 4,350  00 

Supplies — equipment  2,000  00 

Nursery  stock  and  fertilizers  1,400  00 

Park  lighting  4,500  00 

Insurance  premiums   1,400  00 

Workmen's  compensation   950  00 

Snow  removal  1,200  00 

General  supplies  and  expenses  2,850  00 

Rental    2,256  49 

85,806  49 

Fixed  Assets   4,550  00 

Automotive  equipment   

Buildings  

Machinery    

Office  furniture  and  fixtures 

4,550  00 

Totals    $   101,538  49 

Vote  708 — To  provide  for  special  works  in  the  National  Battlefields  Park. 
Maintenance : 

Treatment  of  trees,  shrubs,  etc 

Resurfacing  of  roads 

Fixed  assets: 

Park  equipment — ^floodlights   

Buildings — lavatories    

Total    


9,404  04 


64,460  22 


1,777  96 


439  78 


3,613  06 

736  94 

1,240  38 

759  62 

899  67 

500  33 

4,414  36 

85  64 

888  32 

511  68 

705  19 

244  81 

1,013  49 

186  51 

2,656  88 

193  12 

2,256  49 

82,148  06 

3,658  43 

363  83 

4,031  07 

417  90 

307  50 

157  36 

4,913  83 

363  83 

$     96,465  93        ! 

I       5,072  56 

1,868  00 

7,527  85 

9,395  85 

1,120  00 

2,077  78 

3,197  78 

$     12,593  63 

F— 70  pontic  ACCOUNTS:  PART  11 

NATIONAL  BATTLEFIELDS  COMMISSION— Conc^nrfei 

SCHEDULE  III 

Summary  of  Receipts  and  Disbursements  for  the  year  ended  March  31,   1949 

V  ••  '^^<'  ''vv;\  .-;iT:ui  General  Land 

Total  Account  Account 

Cash  on  Hand  and  in  Bank,  at  April  1,  1948 16,262  92  3,777  73              12,485  19 

Receipts 

Income  per  Schedule  I  117,776  29  115,240  26                2,536  03 

Capital  recovery  for  vehicle  sold  45  00  45  00 

134,084  21  119,062  99  15,021  22 

Disbursements 
Expenditures  per  Schedule  I 
Chargeable  against — 

Statutory  Grant  96,465  93  96,465  93 

Vote  708   12,593  63  12,593  63 

Accounts  Payable  outstanding  as  at  April  1,  1948  2,987  72  2,987  72 

''■  ^"^■'  112,047  28  112,047  28 

■,"■    v."  in;  (K^i/.  

Cash  on  Hand  and  in  Bank,  at  Ma.rch  tl,  1949 $     22,036  93       $       7,015  71       $     15,021  22 

■  :  ■  00  Oc<! 

•  .■!.  ■'    :  :L!.r  iJOOOii.f  

f'l'  •"■~iS.'  *■:  «■'«■•  ■  ■' 


i.  MXfkV\ 


PUBLIC  ACCOUNTS 


PART  II 
G 


DEPARTMENT  OF  FISHERIES 


Details  of 
REVENUES  AND  EXPENDITURES 


Details  of 
OPEN  ACCOUNTS 


39882—12 


G— 2 


PUBLIC  ACCOUNTS:  PART  II 


DEPARTMENT  OF  FISHERIES 


SUMMARY 

Current  Yearns  Transactions  Affecting  the  Net  Debt  Accounts  of  Canada 

[8b]  Consolidated  Deficit  Account: 

Expenditures — 

Ordinary  5,158,386  08 

Special 265,028  99 

Revenues — 

Ordinary     

Net  Charge  


5,423,415  07 

1,016,009  71 
$4,407,405  36 


;/i  k  >l/»'iJlV.i. 


Transactions  as  reflected  in  the  Open  Accounts  of  Canada 


ASSETS 

[I]  Cash  and  Other  Current  Assets — 

(c)  Working  Capital  Advances  , 

[3]  Other  Loans  and  Investments — 

(a)  To  Provincial  and  Municipal  Governments 

(b)  To  United  Kingdom  and  other  Governments 

LIABILITIES 

[9]  Floating  Debt— 

(d)  Outstanding  Cheques  and  Warrants 

[10]  Deposit  and  Trust  Accounts — 

(c)  Miscellaneous    

[II]  Insurance,  Pension  and  Guaranty  Accounts — 

(c)  Pension  and  Retirement  Funds 

[  13]  Sundry  Suspense  Accounts 


March  31, 
1948 

1948-49 

Transactions 

(Net) 

March  31, 
1949 

217  94 
.   91,104  44 

1,173,421  46 

1,668  17 
97,920  01 

1,173,421  46 

1,886  11 
189,024  45 

$  91,322  38 

$1,273,009  64 

$1,364,332  02 

257  09 
11644  06 

12,787  89 

1,226  15 
12,429  29 

257  09 
24,431  95 

2,779  55 

1,226  15 
15,208  84 

$  14,680  70 

$  26,443  33 

S  41,124  03 

NoTF. — Marginal  numbers  and  letters  are  from  the  Balance  Sheet  of  Canada — see  page  2,  Part  I.    Details  of  Open 
Accounts  will  be  found  on  page  G-15  of  this  section. 


DEPARTMENT  OF  FISHERIES 

REVENUES 


"■^'5 


G— J 


Comparative  Sammary 

1948-49  1947-48 
Ordinary  Revenue — 

A     Privileges,  Licences  and  Permits  67,480  82  62,401  01 

B     Proceeds  from  Sales  907,932  88  900,216  13 

C     Services  and  Service  Fees 7,062  93  14,615  78 

D     Refunds  of  Expenditure  7,356  07  5,663  55 

E     Miscellaneous  26,177  01  29,797  61 

Total  Ordinary $1,016,009  71  $1,012,694  08 


Details 

Ordinary  Revenue— 

A     Privileges,  Licences  and  Permits: 

Fishing  Licences   55,595  75 

Modus  Vivendi  Licences 239  00 

Oyster  Leases  3,089  47 

Trawler  Licences  3,500  00 

Rentals   5,056  60 


B 


Fishing  licences  were  issued  ranging  from  25  cents  for  lobster  fishing  to  $75  for 
lobster  pound  licences.  The  proceeds  by  provinces  or  districts  were :  Nova  Scotia, 
$11,147.75;  Prince  Edward  Island,  $1,290.75;  New  Brunswick,  $10,40655;  Manitoba, 
$3,265;  British  Columbia,  $27,570;  Yukon  Territory,  $1,471;  Northwest  Terri- 
tories, $445. 

"Modus  Vivendi"  licences  were  issued  to  United  States  fishing  vessels  at  a 
charge  of  $1  per  licence. 

Oyster  leases  were  issued  in  the  provinces  of  Nova  Scotia,  Prince  Edward  Island 
and  New  Brunswick,  the  proceeds  therefrom  being  $342.93,  $1,750.21,  and  $996.33 
respectively. 

Trawler  licences  at  a  fee  of  $500  each  for  1948-49  were  issued  to  the  following: 
Atlantic  Trawlers  Ltd.,  Halifax,  $500;   National  Sea  Products,  Halifax,  $3,000. 

Proceeds  from  Sales: 

Sealskins  901,917  32 

Fish    1,106  90 

Oysters    2,581  91 

Sundries    2,326  75 


67,480  82 


907,932  88 


Under  the  terms  of  a  provisional  fur  seal  agreement  between  Canada  and  the 
Unittd  States,  as  approved  by  P.C.  4112  of  May  30,  1944,  Canada  receives  20  per 
cent  of  the  total  number  of  sealskins  taken  annually  upon  the  Pribilof  Islands, 
which  are  territories  of  the  United  States  of  America.  This  agreement  replaced 
the  Pelagic  Sealing  Treaty  of  1911.  During  the  fiscal  year  1948-49,  Canada's 
proceeds  from  the  sale  of  14,987  sealskins  from  the  Pribilof  Islands  rookeries  taken 
in  kind  by  Canada  and  marketed  in  Montreal  were  $901,917.32.  The  cost  of 
dressing  and  dyeing,  freight  charges,  customs  and  excise  duties,  warehouse  expenses 
et*.,  amounting  to  $445,775.92,  were  charged  to  Vote  107. 

The  amount  of  $2,581.91  represents  sales  from  the  Department's  experimental 
areas  in  Prince  Edward  Island  of:  (a)  marketable  oysters;  and  (b)  small  oysters 
for  stocking  areas  in  outlying  districts. 

C     Services  and  Service  Fees: 

Canned  Salmon  Inspection  Fees  

Canned  Herring  Inspection  Fees  

Miscellaneous  Services   

Fees  were  collected  for  the  inspection  of  canned  salmon,  herring  and  pilchard 
packed  in  British  Columbia,  at  the  rate  of  one-half  cent  per  case  of  forty-eight 
one-pound  cans,  or  the  equivalent  thereof. 

D     Refunds  of  Previous  Years'  Expenditures  

39882— 12J 


6,596  43 
340  40 
126  10 


7,062  93 


7,356  07 


26,177  01 


G— 4  PUBLIC  ACCOUNTS:  PART  II 

E     Miscellaneous:  ...  S  J.'..i /.i;i 

Fines  and  Forfeitures  26,174  98 

Sundries m^'^va  *:\f  ?  * ^  ^ 

Fines  imposed  and  proceeds  from  confiscations  under  the  following  Acts: —  ,  , 

Fisheries  Act:  Nova  Scotia,  $2,473,  Prince  Edward  Island,  $1,800.60,  New  Bruns- 
wick, $4,284,  British  Columbia,  $17,599.77;   North  Pacific  Halibut  Convention 
^-^ot:  British  Columbia,  $17.71. 

19  TOT. .  Total  Ordinary   $1,016,009  71 


Certified  correct.  ronji>i( J  u      i 

STEWART  BATES, 

Deputy  Minister  of  Fisheries. 


APPROPRIATIONS  AND  EXPENDITURES 

See     No.  of  1948-49 

Page      Vote  Services  Appropriations 

G-5         Stat.  Minister  of  Fisheries — Salary  and  Motor  Car 

Allowance 12,000  00 

G-5  95 \  Departmental  Administration 295,411  38 

584  r 
G-6           96 1  Fisheries  Inspection,  including  Fishery  Officers 
709/      and  Guardians,  Fisheries  Patrol  and  Protec- 
tion Services 2,703,700  00 

G-7  97    Building  Fishways  and  Clearing  Rivers 50,000  00 

G-7  98    Educational  Extension  Service,  including  grant 

of  $3,000  to  Lunenburg  Fisheries  Exhibition.         200,000  00 

G-8  99\  Fish  Culture 360,000  00 

710/ 

G-8         loot  Oyster  Culture 51,220  00 

711/ 

Fisheries  Research  Board  of  Canada — 

G-9         101  \      Operation  and  Maintenance 987 ,  573  28 

712/ 
1021 

G-10       713  f      Construction  and  Improvements 203 ,  000  00 

585] 
G-10       103  *To  provide  for  Canadian  share  of  expenses  of  the 

International  Fisheries  Commission — Halibut  31,500  00 
G-10       104  *To  provide  for  Canadian  share  of  expenses  of  the 
International  Pacific  Salmon  Fisheries  Com- 
mission   99,500  00 

G-11  105  *To  provide  for  Canadian  share  of  expenses  of  the 
International  Pacific  Salmon  Fisheries  Com- 
mission—Hell's Gate  Canyon 250,000  00 

G-11       106     Grant   to   the    United    Maritime   Fishermen's 

Association 3,000  00 

G-12  107  *To  provide  for  transportation,  dressing  and 
dyeing  and  other  expenses  incidental  to  receiv- 
ing and  disposing  of  fur  seal  skins 550,000  00 

G-12       108    To  provide  for  the  destruction  of  Harbour  Seals.  30 ,  000  00 

G-12  714  *To  provide  for  acquisition  of  lands  required  by 
the   International   Pacific   Salmon   Fisheries 

Commission 2,000  00 

G-12       Stat.  Fishing  Bounty  (Deep  Sea  Fisheries  Act,  c.  74, 

R.S.) 158, 177  55 

PENSIONS  AND  OTHER  BENEFITS 

G-13       Stat.  Gratuities  to  families  of  deceased  employees. .. .  400  00  400  00  390  00 


1948-49 
Exp>enditures 

1947-48 
Expenditures 

12,000  00 
288,614  67 

11,289  25 
197,856  29 

\hn'i-i 

r-.y      . 

2,276,440  82 
36,648  06 

1,812,802  93 
8,335  29 

129,802  95 
330,589  49 

30,414  06 
277,944  16 

45,875  96 

33,572  40 

954,217  31 

788,636  81 

201 , 148  94 

33,350  07 

26,138  59 

28,517  16 

98,250  20 

91,341  15 

127,260  62 

126,914  93 

3,000  00 

3,000  00 

'?r..S*  -iv 

445,775  92 
22,997  07 

469,985  76 
22,820  00 

1,047  93 

158,177  65 

159,992  75 

Total  Ordinary 5,987,482  21        5,158,386  08        4,097,163  01 


DEPARTMENT  OF  FISHERIES  G— 5 

See     No.  of  1948-49  1948-49  1947-48 

Page      Vote  Services  Appropriations        Expenditures         Expenditures 

SPECIAL 

G-13  109  To  provide  for  the  extension  of  educational  work 
in  co-operative  producing  and  selling  among 
fishermen 80,000  00  76,822  11  65,539  16 

G-14       110    To  provide  for  the  administration  exp)enses  of 

the  Fisheries  Prices  Support  Act,  1944 200,000  00  100, 148  65  34,336  54 

G-14  111  To  provide  for  assistance  in  the  construction  of 
vessels  of  the  dragger  and/or  long  liner  type, 
subject  to  such  terms  and  conditions  as  may 
be  approved  by  the  Governor  in  Council 200,000  00  49,372  95  40,504  20 

G-14  112  To  provide  for  assistance  in  the  construction  of 
bait  freezing  and  storage  facilities,  subject  to 
the  approval  of  the  Governor  in  Council 50,000  00  4,000  00 

G-14  715  *To  authorize  and  to  provide  for  the  Fisheries 
Prices  Support  Board  to  reimburse  the 
Canadian  Commercial  Corporation 7,500  00  5,435  28 

G-14  586  To  provide  for  assistance  in  meeting  transporta- 
tion costs  of  frozen  herring  that  may  be  pur- 
chased in  British  Columbia  by  persons,  asso- 
ciations or  companies  for  bait  in  the  1948-49 

winter  Fishery  off  Nova  Scotia 66,000  00  29,250  00 

Expenditures:  from  Appropriations  not  required 
for  1948-49 8,908  72 

Total  Special 603,500  00  265,028  99  149,288  62 

DEMOBILIZATION  AND  RECONVERSION 

Expenditures:  from  Appropriations  not  required 
for  1948-49 68,514  38 

Grand  Total $  6,590,982  21     $  5,423,415  07     $  4,314,966  01 

*  Complete  title  is  shown  in  the  following  details. 


Salary  of  Minister,  Salaries  Act,  c.  24,  1944 $       10,000  00 

Motor  Car  Allowance  to  Minister,  Appropriation  Act,  No.  5,  c.  61,  1931 $         2,000  00 


The  above  amounts  were  paid  to:  the  Hon.  J.  A.  MacKinnon,  for  the  period  April  1  to  June  10,  1948, 
$2,333.34;  the  Hon.  R.  W.  Mayhew,  for  the  period  June  11,  1948  to  March  31,  1949,  $9,666.66. 

The  Hon.  J.  A.  MacKinnon  received  travelling  expenses  of  $482.15  and  the  Hon.  R.  W.  Mayhew  received 
travelling  expenses  of  $2,167.50  (both  charged  to  Vote  95,  Departmental  Administration). 


Votes  95  and  584     Departmental  Administration 

Estimates  Allotments  Expenditures 

Salaries  233,124  GO  233,124  00  233,124  GO 

Allotted  from  Vote  85,  Salaries,  etc 13,411  38  13,411  38  13,411  38 

Allowances     900  GO  900  00  300  GO 

Printing,  Stationery  and  Office  Equipment  15,000  00  15,000  00  14,162  17 

Travelling    Expenses     20,000  00  20,000  00  14,879  93 

A     Sundries   12,976  00  12,976  00  12,737  19 

-mMss^K  :0?5.!'>.^;i  

'        ■     •    '                                                                 $   295,411  38  $   295,411  38  $   288,614  67 


As  at  March  31,    1949,  there  were  111  salaried  employees  being  paid  from  this  vote,  of  whom  36  were 
permanent  and  75  temporary. 

A     The  expenditure  for  postage,  telegrams  and  telephones  amoimted  to  $6,691.63. 


G— 6  PUBLIC  ACCOUNTS:  PART  II 

Votes  96  and  709     Fisheries  Inspection,  including  Fishery  Officers  and  Guardians,  Fisheries  Patrol  and 
Protection  Services 

Estimates  Allotments        Expenditures 

Salaries  and  Wages  1,531,315  00  1,531,315  00  1,354,365  01 

Allowances  (Board  for  Crews)    41,610  00  46,610  00  45,990  77 

Allowances    (Living)    3,065  00  3,665  00  3,493  28 

Printing,  Stationery  and  Office  Equipment 38,523  00  42,523  00  42,291  85 

Travelling   Expenses    338,024  00  290,424  00  244,347  51 

Supplies,  etc.   Patrol  and  Protection  Boats 259,004  00  289,004  00  288,578  59 

Repairs  to  Patrol  and  Protection  Boats  98,504  00  106,504  00  106,005  95 

Acquisition  of  Vessels  and  Vessel  Equipment  302,965  00  302,965  00  116,358  89 

Acquisition  of  Land  and/or  Construction  of  Buildings  8,000  00  8,000  00  180  95 

Sundries     82,690  00  82,690  00  74^28  02 


$2,703,700  00        $2,703,700  00        $2,276,440  82 


As  at  March  31,  1949,  there  were  365  salaried  employees  being  paid  from  this  vote,  of  whom  126  were 
permanent  and  239  temporary. 

The  wages  paid  to  Fishery  Guardians  in  each  unit,  with  the  total  travelling  expenses  in  parentheses,  were 
as  follows: 

Nova  Scotia 

Cumberland-Colchester-Hants    $  7,996  32        ($      89196) 

Digby-Armapolis-Kings     6,642  71 

Halifax     5,286  14        (          91  62) 

Inverness-Victoria     21,112  69        (        593  13) 

Lunenburg-Queens    21,952  50        (     2,571  69) 

Pictou-Antigonish-Gujrsborough    7,196  33        (        783  45) 

Richmond-Cape    Breton    6,031  18 

Shelburne-Yarmouth 6,958  08 

Prince  Edward  Island 

Kings     

Prince    

Queens    


989  30 
6,812  00 
1,333  53 

( 
( 

( 

495  00) 
765  00) 
705  00) 

9,949  55 

21,593  05 

17,170  94 

4,789  01 

6,310  78 

( 
( 
( 
( 
( 

1,658  76) 
541  50) 
940  17) 
637  11) 
116  67) 

New  Brunswick 

Kent-Albert-Westmorland    , 

Kings-Queens-Sunbury-York-Carleton-Victoria-Madawaska     21,593  05 

Northumberland    

Restigouche-Gloucester 

Saint  John-Charlotte    

Central  Fisheries  Division    5,011  82        (     9,416  06) 

British  Columbia 

District  No.  1  8,061  41        (     5,004  81) 

District  No.  2  17,240  86        (        304  39) 

District  No.  3 6,111  72        (     1,948  15) 

A  summary  of  the  expenditures  under  this  vote  follows: 

Elastem  Division: 

Fishery  Officers  and  Guardians:    Nova  Scotia,  $373,369.76;   Prince  Edward  Island,   $82364.16; 

New  Brunswick,  $267,203.87;  Quebec,  $1,091.29;  general  account  $67,852.32 792,381  40 

Canned  Fish  Inspection  Laboratory — East  Coast   83,157  72 

Fish  Curing  Inspection  Service  12,410  29 

Fisheries  Patrol  Service:  boats  with  operating  exipenses  over  $2,000:  Alosa,  $18,654.80;  Andrew 
Halkett,  $14,549.24;  Capelin,  $9,697.83;  Capitol,  $4,501.80;  Christina  M,  $2,445.78;  Dian, 
$4,635.34;  Gannett  Rock  No.  2,  $7,058.43;  Gilbert,  $8,532.87;  Gulf  Raider,  $5,624.01;  Jessie  Edna, 
$5,261.78;  Leigh  W,  $4,479.02;  M  201,  $5,092.88;  Mya,  $10,195.84;  Osmenis,  $23,268.41;  Roxbury, 

$3,650.05 ;  Venning,  $7,732.93;  boats  under  $2,000  (9)  $9,136.22;  general  account,  $51,355.03 195,872  26 

Fisheries  Protection  Service :  Xiphias  109^52  79 

Central  Fisheries  Division  I . .  J.  I 57,986  28 


DEPARTMENT  OF  FISHERIES  G— 7 

Western  Division: 

Fishery  Officers  and  Guardians:    British  Columbia,  $264,227.46;  general  account,  $59,972.17 324,199  63 

Fisheries  Patrol  Service:  Agonus,  $18,801.01;  Arleigh,  $7,317.48;  Beldis,  $5,489.84;  Bessie, 
$2,047.15;  Black  Raven  No.  2,  $9,437.01 ;  Bonila  Rock  No.  2,  $5,725.36;  Bonnie  Dundee,  $2,061.07; 
Clupea,  $9,438.04;  Corvette,  $2,245.53;  Diaphus,  $4,547.77;  Edward  White,  $3,329.64;  Egret 
Plume  No.  2,  $10,083.01;  Em,  $2,457.29;  F  and  C,  $2,222.69;  F.  D.  101,  $8,908.34;  F.  D.  102, 
$5,111.66;  F.  D.  201,  $3,834.09;  F.  D.  202,  $3,804.22;  Genevieve,  $3,364.07;  Hermod,  $2,683.73; 
Ila,  $5,229.18;  /.  R.  $2,616.84;  Laura  L  2,  $3,134.40;  Linnea,  $3,900.97;  Mary  N.,  $2,389.96;  Mina, 
$2,411.93;  Mowich,  $2,018.31;  Omark,  $2,793.79;  Onerka  No.  2,  $8,413.84;  Parry  Sound,  $2,037.16; 
Pearl,  $3,337.82;  Pholis,  $4,352.32;  Pursepa,  $11,597.75;  Sea  Duke,  $2,254.21;  Sonia  E,  $2,998.92; 
SiL-an  Tail  No.  2,  $7,912.64;  Vedder  River,  $9,238.08;  boats  under  $2,000  (77)  $79,301.78;  Digby 
Island  Station,  $9,073.27;  New  Westminster  Station,  $27,320.18;  Air  Services,  $41,980.75;  general 
account,  $3,071.13    350,294  23 

Fisheries  Protection  Service:  Atlm  Post,  $21,817.61;  Arrow  Post,  $15,815.64;  Babine  Post, 
$15,557.24;  Chilco  Post,  $19,005.67;  Comox  Post,  $14,769.47;  Howay,  $70,445.08;  Kitimat, 
$46,726.13;  Laurier,  $73,808.34;  Nicola  Post,  $21,880.66;  Sooke  Post,  $16,127.89;  Stuart  Post, 
$14,160.70;  general  account,  $425.01   330,539  44 

Canned  Fish  Inspection  Laboratory — West  Coast  19,747  78 


$2,276,440  82 


The  following  is  a  comparative  statement  of  expenditures  by  activities: 

1948-49  1947-48 


East— Administration     887,949  41  733,091  61 

East— Patrol    Service    195,872  26  95,166  06 

East— Protection  Service   109,852  79  105,369  00 

Central  Fisheries  Administration    57,985  28  26,729  24 

West— Administration     343,947  41  272,540  11 

West— Patrol  Service    350,294  23  383,216  25 

West— Protection  Service    330,539  44  196,690  66 


$2,276,440  82        $1,812,802  93 


Vote  97     Building  Fishways  and  Clearing  Rivers 


Wages    

Travelling  Expenses 
Sundries    


Estimates 

26,400  00 

6,000  00 

17,600  00 

Allotments 

21,400  00 

6,000  00 

22,600  00 

Expenditures 

11,365  06 

5,344  18 

19.938  82 

$     50,000  00 

$     50,000  00 

$     36,648  06 

The   expenditures  by   provinces   were   as   follows:      Nova   Scotia,   $1,023.74;    New   Brunswick,   $3,088.06; 
Maritimes— General,  $4,364.14;  British  Columbia,  $28,172.12. 


Vote  98     Educational  Extension  Service,  including  grant  of  $3,000  to  Lunenburg  Fisheries  Exhibition 

Estimates  Allotments  Expenditures 

Salaries  and  Wages   19,900  00  19,900  00  7,453  39 

Printing,  Stationery  and  Office  Equipment  30,000  00  30,000  00  24,941  24 

Travelling    Expenses    15,960  00  15,960  00  7,599  30 

Supplies  and  Materials   78,310  00  78,310  00  46,106  88 

Grant  to  Lunenburg  Fisheries  Exhibition   3,000  00  3,000  00  3,000  00 

Advertising     47,000  00  47,000  00  38,935  68 

Sundries     5,830  00  5,830  00  1,766  46 


$   200,000  00        $   200,000  00       $    129,802  95 


As  at  March  31,  1949,  there  were  3  permanent  salaried  employees  being  paid  from  this  vote. 


G— 8 


PUBLIC  ACCOUNTS:  PART  II 


Votes  99  and  710     Fish  Culture 

Estimates 

Salaries  and  Wages  , ,.; .  .5,,,.;. » :,. . .       156,084  00 

Allowances  in  lieu  of  dwellings 610  00 

Printing,  Stationery  and  Office  Equipment 1,000  00 

Travelling  Expenses  12,000  00 

Supplies    90,790  00 

Repairs  and  Upkeep  of  Buildings,  Works  and  Structures 43,450  00 

A.     Construction  of  Buildings,  Works  and  Structures 32,500  00 

Haley's  Brook — Rearing  Ponds  

Florenceville — Garage  and  workshop  

Grand  Falls — Garage,  cold  storage  and  workshop 

Andrews  Pond,  P.E.I. — Construction  of  dam  

Stevensons  Pond,  P.E.I. — Construction  of  dam  

Rawdon  River,  N.S. — Construction  of  dam  

Total  Construction,   etc 32,600  00 

Sundries    23,566  00 


Allotments        Expenditures 


156,084  00 

610  00 

1,000  00 

12,000  00 

90,790  00 

35,000  00 

30,499  44 

546  33 

1,454  23 

4,550  00 

1,600  00 

2,300  00 

40,960  00 

23,566  00 


155,479  68 

255  29 

947  77 

11,772  17 

77,835  63 

33,357  30 

27,074  04 

546  33 

1,454  23 

4,541  04 

1,563  46 

2,257  56 

37^  66 

13,504  99 


$  360,000  00        $   360,000  00        $  330,589  49 


As  at  March  31,  1949,  there  were  41  salaried  employees  being  paid  from  this  vote,  of  whom  35  were 
permanent  and  6  temporary. 

A     Construction  of  these  projects  was  done  by  day  labour. 
A  distribution  of  expenditures  by  hatcheries,  etc.,  follows: 

Nova  Scotia:  Antigonish,  $21,607.67;  Bedford,  $8,58256;  Cobequid,  $14,287.77;  Coldbrook  Ponds, 
$4,563.93;  Grand  Lake  Pond,  $7,993.24;  Kejimkujik,  $9,012.72;  Lindloff,  $12,639  95;  Margaree, 
$18,066.24;  Margaree  Ponds,  $3,684.79;  Mersey  River  Pond  No.  3,  $4,378.74;  Middleton, 
$10,050.65;  Nictaux  Pond  and  Rearing  Station,  $331.10;  River  Philip  Pond,  $697.17;  Sackville 
Pond,  $82.79;  Yarmouth,  $7,403.02;  general,  $507.85   123,889  89 

Prince  Edward  Island:  Cardigan  Pond,  $5,443.48;  Kelly's  Pond,  $7,322.12;  Morrell  Pond,  $640.45; 

general,  $375.39   13,781  44 

New  Brunswick:  Chamcook  Lakes,  $259.70;  Charlo,  $12,295.28;  Florenceville,  $15,975.63;  Grand  Falls, 
$9,959.53;  Haley's  Brook,  $27,073  54;  Miramichi,  $14,364.18;  Miramichi  Pond,  $2,405.14;  New 
Mills  Pond,  $20,853.99 ;  Saint  John,  $27,541.81 ;  general,  $1,029.98  131,758  78 

Maritime  Provinces:  supervisors,  engineers  and  staff,  $23,038.39;  general,  $20,912.71  43,951  10 

General :    administration    17,208  28 


$  330,589  49 


The  following  is  a  comparative  statement  of  expenditures  by  activities: 

1948-49 

Administration   17,208  28 

Operation  and  Maintenance 275,944  55 

Construction    37,436  66 


1947-48 

14,696  63 

239,654  75 

23,592  78 


$   330,589  49        $  277,944  16 


Votes  100  and  711     Oyster  Culture 

Estimates 

.    Salaries  and  Wages   35,520  00 

I    Travelling  Expenses  7,400  00 

Sundries    6,800  00 

A     Acquisition   of  Land  and/or   Construction   of  Buildings   and 

Works    -.i.v, 1,500  00 

$  51,220  GO 


Allotments       Expenditures 


30,613  50 

8,900  00 

10,100  00 

1,606  50 


29,843  54 
6,823  79 
7,602  13 

1,606  50 


$     51,220  00        $     45,875  96 


As  at  March  31,  1949.  there  were  8  salaried  employees  being  paid  from  this  vote,  of  whom  3  were 
permanent  and  5  temporary. 

A     Purchase  from  Sam  Andrews  of  building  and  land  at  Shippigan,  N£.  (P.C.  4762,  November  21,  1947). 


DEPARTMENT  OF  FISHERIES  G— 9 
Votes  101  and  712     Fisheries  Research  Board  of  Canada — Operation  and  Maintenance 

Estimates  Allotments        Expenditures 

Salaries  and  Wages 548,581  00  548,581  00  548,581  00 

Allotted  from  Vote  85,  Salaries,  etc 44.183  28  44,183  28  44,183  28 

Printing,  Stationery  and  Office  Equipment  15,605  00  20,605  00  18,979  23 

Travelling   Expenses    68,740  00  84,740  00  79,344  91 

Materials  and  Supplies 131,370  00  102,370  00  94,112  79 

Acquisition  of  Equipment  47,885  00  47,885  00  43,914  98 

Laboratory  Maintenance  and  Operation  41,200  00  41,200  00  33,726  34 

Vessels  Maintenance  and  Operation 27,900  00  27,900  00  24,590  03 

Special  Field  Researches   13,310  00  13,310  00  12,152  56 

Contributions  to  Atlantic  Herring  Investigation  Committee  . .       12.000  00  12,000  00  12,000  00 

A     Miscellaneous   36,799  00  44,799  00  42,632  19 


$  987,573  28        $  987,573  28        $   954,217  31 


The  Fisheries  Research  Board  of  Canada,  replacing  the  Marine  Biological  Board  of  Canada,  was  established 
by  the  Fisheries  Research  Board  Act,  c.  31,  1937,  to  have  charge  of  all  Canadian  fishery  research  stations  in 
Canada  and  to  have  the  conduct  and  control  of  investigations  of  practical  and  economic  problems  connected 
with  marine  and  fresh  water  fisheries,  flora  and  fauna,  and  such  other  work  as  may  be  assigned  to  it  by  the 
Minister. 

The  Board  consists  of  fifteen  members  as  follows:  two  from  the  Department,  two  representing  the  fishing 
industry'  on  the  Atlantic  Coast,  two  representing  the  fishing  industry  on  the  Pacific  Coast  and  nine  scientists 
selected  from  a  list  including  nominations  which  may  be  made  by  any  Canadian  university  having  on  its 
staff  scientists  engaged  in  research  work  in  any  way  bearing  upon  fishery  problems. 

Section  11  of  the  Act  provides  that  the  Board  may  expend  such  sums  as  are  necessary  for  it-s  work  from 
moneys  appropriated  by  Parliament  for  the  work  of  the  Board  or  from  funds  received  through  bequests, 
donations  or  the  sale  of  natural  history  specimens,  etc.  Such  funds  credited  to  this  vote  during  1948-49  totalled 
$6,284.59  and  comprised  the  following:  sales  of  publications,  $1,913.27;  rent  of  properties,  $3,842.99;  miscellaneous, 
$528.33. 

As  at  March  31,  1949,  there  were  222  salaried  employees  being  paid  from  this  vote,  of  whom  3  were 
permanent  and  219  temporary. 

As  provided  by  section  9  of  the  Act,  the  Chairman,  G.  B.  Reed,  was  paid  an  honorarium  of  $1,500; 
J.  R.  Dymond,  Vice-Chairman,  $1,000;  and  G.  Dawson,  Secretary  to  the  Chairman,  $200,  for  the  fiscal  year 
ending  March  31,  1949. 
A  A  distribution  of  expenditures  follows:  professional  and  other  special  services,  $7,133.72;  freight,  express, 
etc.,  $5,008.42;  communication  services,  $7,603.68;  maintenance  of  motor  transport  vehicles,  $2,705.18;  rentals, 
$3,320.45;  fish  tag  rewards,  $3,190.70;  sundries,  $13,670.04. 
The  University  of  Toronto  Press  received  $8,824  22  for  the  printing  of  the  annual  and  other  reports. 

A  comparative  statement  of  expenditures  follows: 

Establishment  1948-49  1947-48 

Atlantic  H*rring  Investigation   12,000  00  12,000  GO 

Atlantic  Experimental  Station  (Halifax,  N.S.)    129,144  64  98,836  85 

Le  Have  River  Management  Project  6,500  00  1,575  25 

Atlantic  Biological  Station  (St.  Andrews,  N.B.)   208,770  09  193,499  64 

Atlantic  Biological  Station  (Ellerslie,  P.E.I.)    11,010  13  10,280  96 

Gaspe  Experimental  Station  (Grande  Riviere,  Que.) 62,998  02  71,400  51 

Toronto    Office    13,953  44  12,145  45 

Central  Fisheries  Research  Station  (Winnipeg,  Man.)    37,602  23  24,441  68 

Pacific  Biological  Station  (Nanaimo,  B.C.)    270,231  17  233,983  52 

Pacific  Experimental  Station  (Vancouver,  B.C.)    121,438  55  86,264  79 

Eastern  Arctic  Investigation   19,726  89  12,806  00 

Northwest  Territories  Investigation   3,296  47  10,964  84 

General  63,830  27  28,577  95 

Gross  Expenditures   960,501  90  796,777  44 

Less:  Amounts  received  from  other  sources  and  credited  to — 

General   .'. .V.'.'.'  '       6,284  59 

Pacific  Biological  Station  8,140  63 

Net  Expenditures  $   954,217  31        $   788,636  81 


G— 10  PUBLIC  ACCOUNTS:  PART  II 

Votes  102,  713  and  58S     Fisheries  Research  Board  of  Canada — Construction  and  Improvements 

Estimates  Allotments       Expenditures 

A     Nanaimo — Construction  of  new  main  building  155,000  00  154,952  05 

B     Eastern  Arctic — Construction  of  new  vessel  Calanus   48,000  00  46,196  89 


$  203,000  00       $   203,000  00        $  201,148  94 


The  amount  of  the  above  vote  was  not  subdivided  in  the  Estimates;  the  allotments  were  authorized  by- 
Treasury  Board  for  the  individual  construction  projects. 

A     A  contract  amounting  to  $233,388  was  awarded  through  the  Department  of  Public  Works  to  Dominion 
Construction  Co.  Ltd.,  for  the  construction  of  a  new  main  building  at  Nanaimo,  B.C.    Payments  in  1948-49 
amounted  to  $145,893.92. 
Industrial  Designing  Service  Ltd.,  Vancouver,  B.C.,  received  $5,502.05  for  design  plans  and  specifications. 

B  A  contract  amounting  to  $36,504  was  awarded  to  Industrial  Shipping  Company  Limited,  Halifax,  N.S.,  for 
the  construction  and  equipment  of  the  motor  vessel  Calanus.  The  (work  was  completed  and  payment  in 
full  was  made  during  the  current  year.    The  balance  of  the  expenditures  was  for  fitting  out  the  vessel. 


Vote    103      To    provide    for    Canadian    share    of    expenses    of    the    International    Fisheries  Commission 

appointed    under    Treaty    dated    March    2,    1923,    between    Canada    and  the    United    States    for    the 
preservation  of  the  North  Pacific  Halibut  Fisheries 

Estimates  Allotments  Expenditures 

Salaries  and  Wages   23,535  00  23,535  00  19,311  30 

Printing,  Stationery  and  Office  Equipment 700  00  700  00  617  20 

A     Travelling  Expenses    1,725  00  2,800  00  2,792  68 

Sundries     5,540  00  4,465  00  3,417  41 


$     31,500  00        $     31,500  00        $     26,138  59 


The  Convention  between  Canada  and  the  United  States,  ratified  by  the  Northern  Pacific  Halibut  Fishery 
(Convention)  Act,  c.  36,  1937,  is  for  the  protection  and  conservation  of  the  halibut  fishery  of  the  Northern 
Pacific  Ocean  and  Bering  Sea.  The  International  Fisheries  Commission  is  empowered  to  make  such  regulations 
and  investigations  with  regard  to  halibut  fishing  as  are  necessary  to  carry  out  the  provisions  of  the  convention. 

The  Convention  provides  that  each  country  appoint  two  commissioners  and  pay  the  salaries  and  expenses 
of  its  own  appointees  and  one-half  the  joint  expenses  incurred  by  the  Commission. 

No  salaries  were  paid  to  the  Canadian  Commissioners. 

The  total  disbursements  for  the  year  amounted  to  $51,204.23,  apportioned  as  follows:  Canada,  126,138.59 
(including  non-sharable  expenses  of  $1,072  95) ;  United  States,  $25,065.64.  Of  the  United  States  portion,  $11,12055 
has  been  repaid  and,  pending  collection,  the  balance  of  $13,945.39  was  transferred  to  the  United  States — Pacific 
Halibut  Treaty  Account  (see  Open  Accounts  further  on  in  this  Section). 

As  at  March  31,  1949,  there  were  13  temporary  salaried  employees  being  paid  from  this  vote.    A  list  of 
those  who  were  receiving  salaries  at  annual  rates  of  $3,000  or  over  on  that  date  follows:     F.  H.  Bell,  $6,120; 
H.  A.  Dunlop,  $7,440;  N.  L.  Freeman,  $4,200;  D.  J.  Rowse,  $3,000;  G.  Vanderford,  $3,360. 
A     H.  A.  Dunlop  received  travelling  expenses  of  $616.30. 


Vote  104  To  provide  for  Canadian  share  of  expenses  of  the  International  Pacific  Salmon  Fisheries 
Commission  under  Treaty  between  Canada  and  the  United  States  for  the  protection,  preservation  and 
extension  of  the  Sockeye  Salmon  Fisheries  of  the  Fraser  River  System 

Estimates  Allotments       Expenditures 

Salaries  and  Wages    66,188  00  62,388  00  61,799  21 

Printing,  Stationery  and  Office  Equipment  1,975  00  2,100  00  2,088  27 

A     Travelling  Expenses   9,194  00  7,469  00  6,927  14 

Sundries    32,143  00  27,543  00  27,435  58 


$     99,500  00       $     99,500  00       $     98;!50  20 


DEPARTMENT  OF  FISHERIES  G— 11 

The  Convention  between  Canada  and  the  United  States  for  the  protection,  preservation  and  extension  of  the 
Sockeye  Salmon  Fisheries  in  the  Fraser  River  System,  signed  at  Washington  on  May  26,  1930,  was  ratified 
by  the  Sockeye  Salmon  (Convention)  Act,  c.  10,  1930. 

The  Convention  provides  for  the  appointment  of  an  International  Pacific  Salmon  Fisheries  Commission 
empowered  to  conduct  a  thorough  investigation  into  the  natural  history  of  the  Fraser  River  sockeye  salmon 
and  to  make  recommendations  to  the  Governments  for  removing  or  overcoming  obstructions  to  the  ascent 
of  sockeye  salmon  in  waters  covered  by  the  Convention.  The  Commission  also  has  power  to  regulate  salmon 
fishing  in   these  waters. 

Each  country  appoints  three  commissioners  and  pays  the  salaries  and  expenses  of  its  own  appointees  and 
one-half  of  the  joint  expenses  incurred  by  the  Commission. 
No  salaries  were  paid  to  the  Canadian  Commissioners. 

The  total  disbursements  for  the  year  amounted  to  $195,154.76,  apportioned  as  follows:  Canada,  $98,250.20, 
(including  non-sharable  expenses  of  $1,345.65) ;  United  States,  $96,904.56. 

During  the  fiscal  year,  the  United  States  repaid  $29,594.69,  and,  pending  collection,  the  balance  of  $67,309.87 
was  transferred  to  the  United  States — Pacific  Salmon  Treaty  Account  (see  Open  Accounts  further  on  in  this 
Section). 

As  at  March  31,  1949,  there  were  20  temporary  salaried  employees  being  paid  from  this  vote.  A  list  of 
those  who  were  receiving  salaries  at  annual  rates  of  $3,000  or  over  or  the  equivalent  at  monthly  rates  on 
that  date  follows:  C.  E.  Atkinson,  $3,780;  L.  J.  Bomberger,  $4,651;  B.  M.  Brennan,  $8,184;  R.  A.  Dick, 
$3,021;  S.  R.  Killick.  $3,898;  E.  D.  Knight,  $3,397;  A.  MacLean,  $4,356;  L.  A.  Royal,  $6,862;  J.  Stobbart, 
$3,600;  G.  B.  Talbot,  $4,149;  W.  Tomkinson,  $4,149;  R.  Van  Cleave,  $6,862;  J.  Weir,  $3,397;  L.  E.  Whitesel, 
$4,400. 

A     Travelling  expenses  of  $500  or  over  were  paid  to:   B.  M.  Brennan,  $842.59;  E.  D.  Knight,  $746.25;   A. 
MacLean,  $670.84;  G.  P.  McNaughton,  $712.50. 


Vote  105  To  provide  for  Canadian  share  of  expenses  of  the  International  Pacific  Salmon 
Fisheries  Commission  to  overcome  obstructions  to  the  ascent  of  sockeye  salmon  at  Hell's 
Gate  Canyon  and  for  investigating  and  overcoming  obstructions  to  such  salmon  at  other 
points  on  the  Fraser  River  Watershed    (Revote) 250,000  00 

Expenditures $    127,260  62 


Under  Article  III  of  the  convention  between.  Canada  and  the  United  States  for  the  preservation  of  the 
sockeye  salmon  of  the  Fraser  River  System,  ratified  by  the  Sockeye  Salmon  Fisheries  (Convention)  Act,  c.  10, 
1930,  the  Commission  is  authorized  to  recommend  removing  or  otherwise  overcoming  obstructions  to  the  ascent 
of  the  sockeye  salmon,  in  any  of  the  waters  covered  by  the  provisions  of  the  Convention,  where  investigation 
may  show  such  removal  of,  or  other  action  to  overcome,  obstruction  to  be  desirable. 

The  cost  of  all  work  is  to  be  borne  equally  by  the  two  Governments,  and  the  above  expenditures  represent 
Canada's  share.  Of  the  United  States'  portion,  $40,666.63  has  been  repaid  and,  pending  collection,  the  balance 
of  $86,593.99  was  transferred  to  the  United  States— Pacific  Salmon  Treaty  (Hell's  Gate)  Account  (see  Open 
Accounts  further  on  in  this  Section). 

Canada's  share  of  the  expenditures  was  classified  as  follows:  salaries  and  wages,  $58,100.59;  travelling 
expenses,  $3,511.52;  freight  and  express,  $4,855.38;  construction,  $1,900;  supplies,  materials  and  equipment, 
$44,271.68;  rentals,  $7,158.97;  sundries,  $7,462.48. 

As  at  March  31,  1949,  there  were  10  temporary  salaried  employees  being  paid  from  this  vote.  A  list  of 
those  who  were  receiving  salaries  at  annual  rates  of  $3,000  or  over  or  the  equivalent  at  monthly  rates  on  that 
date  follows:  F.  J.  Bell,  $3,271;  M.  C.  Bell,  $6,826;  A.  C.  Cooper,  $4,149;  R.  L.  Jackson,  $4,149;  J.  Pyper, 
$4,275;  C.  R.  Walters,  $3,898. 

Travelling  expenses  of  $500  or  over  were  paid  to  M.  C.  Bell,  $794.60;  C.  R.  Walters,  $500.32. 


Vote   106     Grant  to  the  United  Maritime  Fishermen's  Association 3,000  00 

Expenditures $         3,000  00 


The  grant  was  made  for  tshe  purpose  of  assisting  in  the  circulation  of  information  to  fishermen  to  enable 
them  to  carry  on  their  work  more  efficiently  and  so  derive  greater  remuneration  from  their  efforts,  and  to 
encourage  co-operative  activities. 


G— 12  PUBLIC  ACCOUNTS:  PART  II 

Vote  107  To  provide  for  transportation,  dressing  and  dyeing  and  other  expenses 
incidental  to  receiving  and  disposing  of  fur  seal  skins  accruing  to  Canada  pursuant  to 
Provisional  Fur  Seal  Agreement  between  Canada  and  the  United  States  by  exchange  of 

notes  dated  December  26,  1947    550,000  00 

Expenditures $    445,775  92 


Revenue  from  the  sale  of  skins  amoixnting  to  $901,917.32  is  shown  under  Ordinary  Revenue — ^Proceeds 
from  Sales. 


Vote  108     To  provide  for  the  destruction  of  Harbour  Seals 30,000  00 

Expenditures $       22,997  07 


P.C.  6839  of  August  4,  1942,  authorizes  the  Minister  to  establish  the  rate  of  bounty  to  be  paid  in  any 
fiscal  year  for  the  destruction  of  harbour  seals,  which  cause  considerable  destruction  of  fish  and  damage  to 
fishing  equipment  on  both  coasts.  During  the  present  fiscal  year,  a  bounty  of  $5  per  head  was  paid  in  the 
following  spheres  of  operation:    Bast  Coast,  $9,255;  West  Coast,  $13,515. 

The  balance  of  $227.07  represented  the  cost  of  experimental  work  by  the  Department  off  the  West  Coast. 


Vote  714  To  provide  for  acquisition  of  lands  required  by  the  International  Pacific 
Salmon  Fisheries  Commission,  as  required  by  Article  VIII  of  Treaty  dated  May  26, 
1930,    between    Canada    and    the    United    States    for   the    protection,    preservation    and 

extension  of  the  Sockeye  Salmon  Fisheries  of  the  Eraser  River  System 2,000  00 

Expenditures $         1,047  93 


Fishing  Bounty  (Deep  Sea  Fisheries  Act,  c.  74,  R.S.) $    158,177  55 


Under  authority  of  the  Deep  Sea  Fisheries  Act,  the  Governor  in  Council  may  authorize  the  payment, 
out  of  the  Consolidated  Revenue  Fund  of  Canada,  of  an  annual  grant  not  exceeding  one  hundred  and  sixty 
thousand  dollars,  to  aid  in  the  development  of  the  sea  fisheries  of  Canada,  the  encouragement  of  the  building 
and  fitting  out  of  improved  fishing  vessels,  and  the  improvement  of  the  condition  of  fishermen. 

P.C.  1163,  dated  March  15,  1949,  provides  that  the  sum  of  $160,000  be  distributed  for  the  year  1948-49  to 
owners  of  vessels  and  boats,  and  to  fishermen  who  have  complied  with  the  regulations  upon  the  following  basis: 

Boats:  owners,  $1  per  boat;  fishermen,  $8.30  each. 

Vessels:  owners,  $1  per  registered  ton,  provided  however  that  the  payment  to  the  owner  shall  not  exceed 
the-eum  of  $80;  fishermen,  $8.30  each. 

The  bounty  was  distributed  as  shown  in  the  following  statement  which  includes  a  number  of  outstanding 
claims  of  1947-48:— 

Province  and  County  Boats        Men         Amount         Vessels       Men         Amount  Total 

Nova  Scotia — 

Annapolis  182 

Antigonish    82 

Cape  Breton  207 

Cumberland  13 

Digby 290 

Guysboro    404 

Halifax   744 

Inverness    99 

Kings 54 

Lunenburg  574 


$   cts. 

$   cts. 

$   cts. 

255 

2^298  50 

1 

2 

27  60 

2,326  10 

108 

978  40 

978  40 

332 

2,960  85 

74 

250 

3,187  00 

6,147  85 

16 

144  40 

144  40 

488 

4,340  40 

50 

107 

1,455  10 

5,795  50 

596 

5,349  75 

55 

150 

1,996  00 

7,345  75 

1,025 

9,248  35 

36 

155 

1,881  50 

11.129  85 

195 

1,715  40 

24 

91 

1,051  30 

2,766  70 

73 

659  90 

1 

1 

18  30 

678  20 

689 

6;290  60 

63 

723 

8;207  50 

14,498  10 

i 


Province  and  County 


Boats 


Nova  Scotia — Concluded 

Pictou   , .,.  i'/.,       6 

Queens    146 

Richmond    256 

Shelbume 608 

Victoria 131 

Yarmouth 143 

""  '^•''"  3,838 

Prince  Edward  Island —  .    ,  . 

Kings :..'n±}:'r^m 

Prince    435 

Queens    131 

782 

New  Brunswick — 

Charlotte    118 

Gloucester    386 

Kent    153 

Northumberland    34 

Restigouche  3 

Saint  John  11 

Westmorland    52 

•     757 

Quebec — 

Bonaventure    217 

Gaspe    1,208 

Magdalen  Islands  167 

Matane  19 

Saguenay 673 


MENT 

OF  FISHERIES 

G— 13 

Men 

Amount 

Vessels 

Men 

Amount 

Total 

$   cts. 

$   cts. 

$   cts. 

10 

89  00 

89  00 

214 

1,920  85 

28 

68 

967  40 

2,888  25 

465 

4,115  50 

34 

100 

1,253  15 

5,368  65 

841 

7,487  60 

206 

630 

8,138  45 

15,626  05 

197 

1,765  75 

14 

47 

567  10 

2,332  85 

296 

2,599  80 

76 

281 

3,480  45 

6,080  25 

6,800 

61,965  06 

652 

2m 

32^30  85 

84,195  90 

291 

2,628  85 

3 

8 

207  00 

2,835  85 

721 

6,415  10 

6,415  10 

245 

2,162  40 

2,162  40 

1^57 

11,206  36 

S 

8 

207  00 

11,413  So 

225 

1,985  50 

29 

114 

1,375  80 

3,361  30 

716 

6,327  75 

98 

402 

5,290  35 

11,618  10 

243 

2,169  90 

27 

59 

828  85 

2,998  75 

67 

590  10 

38 

77 

1,080  55 

1,670  65 

5 

44  50 

44  50 

20 

177  00 

177  00 

94 

831  85 

831  85 

1,370 

12,im  60 

192 

652 

8,575  65 

20,702  16 

422 

3,713  65 

27 

106 

1,228  80 

4,942  45 

2,195 

19,401  65 

102 

372 

4,499  10 

23,900  75 

392 

3,419  90 

3,419  90 

26 

234  80 

234  80 

1,048 

9,368  25 

9,368  25 

4,083 

36,138  25 

129 

478 

5,727  90 

41,866  15 

7,661         12,510     111,436  25 


976 


3,743       46,741  30     158,177  55 


PENSIONS  AND  OTHER  BENEFITS 
Gratuities  to  families  of  deceased  employees,  Civil  Service  Act,  c.  22,  R.S S  400  00 


SPECIAL 

Vote   109      To  provide  for  the  extension  of  educational  work  in  co-operative  producing 

and  selling  among  fishermen 

Expenditures $ 


80,000  00 
76,822  11 


Payments  from  this  vote  were  made  to  various  educational  institutions  which  have  agreed  to  carry  out 
adult  educational  work  among  fishermen  to  prepare  them  for  taking  part  in  co-operative  production  and  disposal 
of  their  products. 

The  following  allocations  were  authorized  by  P.C.  2035  of  May  6,  1948.  (Payments  made  during  the  year 
are  shown  in  parentheses) :  Saint  Francis  Xavier  University,  Antigonish,  N.S.,  for  the  Maritime  Provinces, 
$46,000  ($45,995.68) ;  Social  Economic  Service  of  the  College  of  Sainte  Anne  de  la  Pocatiere,  Que.,  for  the 
Gaspe  Peninsula  and  the  north  shore  of  the  Gulf  of  Saint  Lawrence,  $2,400  ($22.914.90) ;  University  of  British 
Columbia,  Vancouver,  B.C.,  $10,000  ($7,911.53). 


G— 14  PUBLIC  ACtOVNTS:  PART  U 

Vote   110     To  provide  for  the  administration  expenses  of  the  Fisheries  Prices  Svpport  Act,  1944 

Estimates  Allotments  Expenditures 

Salaries  and  Wages   112,029  00  112,029  00  63,191  03 

Allowances     . . . , 19,500  00  19,500  00  5,592  60 

Printing,  Stationery  and  Office  Equipment 10,000  00  10,000  00  3,254  00 

Travelling  Expenses  50,000  00  50,000  00  26,225  46 

Sundries    8,471  00  8,471  00  1,885  66 


$   200,000  00        $  200,000  00        $   100,148  65 


As  at  March  31,  1949,  there  were  21  salaried  employees  being  paid  from  this  vote,  of  whom  1  was 
permanent  and  20  temporary. 

Section  10(3)  of  the  Fisheries  Prices  Support  Act,  c.  42,  1944  directs  that  all  expenditures  by  the  Fisheries 
Prices  Support  Board,  other  than  administration  expenses,  shall  be  charged  to  the  Fisheries  Prices  Support 
Account  (see  Open  Accounts  further  on  in  this  section). 


Vote   111      To  provide  for  assistance  in  the  construction  of  vessels  of  the  dragger  and/or 
long   liner   type,   subject   to   such   terms   and   conditions   as   may   be   approved   by   the 

Governor  in  Council 200,000  00 

Expenditures $       49,372  95 


P.C.  1919,  May  22,  1947  authorized  the  Minister  of  Fisheries  to  enter  into  agreements  with  the  Fishermen's 
Loan  Board  of  any  of  the  provinces  on  the  Atlantic  Coast  in  respect  of  the  above  assistance  and,  subsequently, 
to  make  payments  to  the  Board  for  the  construction  of  such  vessels. 

The  above  expenditures  represent  payments  made  to  the  Fishermen's  Loan  Board  of  New  Brunswick, 
Fredericton. 


Vote    112      To   provide    for    assistance    in    the    construction   of   bait   freezing   and    storage 

facilities,  subject  to  the  approval  of  the  Governor  in  Council 50,000  00 

Expenditures $         4,000  00 


The  expenditures  represent  subsidy  payment  made  to  the  Department  of  Trade  and  Industry,  Province  of 
Nova  Scotia,  under  authority  of  P.C.  5833,  December  16,  1948. 


Vote  715  To  authorize  and  to  provide  for  the  Fisheries  Prices  Support  Board  to  reimburse 
the  Canadian  Commercial  Corporation  for  Administrative  expenses  in  connection  with 
the  purchase  of  190,000  cases  of  East  Coast  canned  fish  on  behalf  of  Fisheries  Prices 
Support  Board  under  Chapter  42,   Statutes  of   1944  and   Order  in  Council  P.C.   1229 

dated  March  25,  1948 7,500  00 

Expenditures $         5,435  28 


Vote  586      To   provide   for  assistance  in   meeting   transportation   costs   of  frozen   herring 
that  may  be  purchased  in  British  Columbia  by  persons,  associations  or  companies  for  bait 

in  the  1948-49  winter  Fishery  oflf  Nova  Scotia 66,000  00 

Expenditures $      29,250  00 


Under  authority  of  P.C.  5974,  December  23,  1948  payment  of  a  subsidy  of  3  cents  per  pound  was  made 
to  the  persons,  associations  or  companies  purchasing  the  frozen  herring. 

Expenditures  represented  payment  of  accounts  received  to  the  close  of  the  fiscal  year. 


DEPARTMENT  OF  FISHERIES 
Comparative  Statement  of  Accounts  Receivable 


Current  Year   

Previous  Years — Collectable    . 
— UncoUectable 


March  31, 
1949 


G— 15 


March  31, 
1948 


335  17 

825  96 

39  56 

4,551  68 

2,690  06 

39  56 

$ 

1,200  69 

$ 

7,281  30 

OPEN  ACCOUNTS 

Dr.  Balance 

Mar.  31, 1948  Debit 

[1]    Cash  and  Other  Current  Assets 

(c)  Working  Capital  Advances — 
Departmental — 
A     Fisheries  Prices  Support  Account 1,186,397  89 

[3]    Other  Loans  and  Investments 

(a)  To  Provincial  and  Municipal 
Governments — 

B     Province  of  British  Columbia — Fisheries  Re- 
search Board  of  Canada  217  94  1,886  12 

(b)  To  United  Kingdom  and  Other 
Governments — 

C     United  States— Pacific  Halibut  Treaty  11,309  32  13,945  39 

C     United  States— Pacific  Salmon  Treaty 49,674  17  67,309  87 

C     United  States— Pacific  Salmon  Treaty  (Hell's 

Gate)     30,120  95  86,593  99 

91,322  38  169,735  37 

$     91,322  38        $1,356,133  26 


Cr.  Balance 
Mar.  31, 1948 


[9]    Floating  Debt 

id)  Outstanding  Cheques  and  Warrants — 
D     Outstanding    Imprest    Account    Cheques — 

Fisheries   257  09 

[10]    Deposit  and  Trust  Accounts 

(c)  Miscellaneous — 

E     Contractors'  Securities— Cash— Fisheries    8,969  78 

F     Atlantic  Herring  Investigation  2,674  28 

11,644  06 

[11]    Insurance,  Pension  and  Guaranty 
Accounts 

(c)  Pension  and  Retirement  Funds — 
G     Retirement    Fund — Fisheries    


Debit 


8,819  78 
61,063  53 

69,883  31 


Credit 


217  95 


53  65 


22,389  05 
60,282  15 

82,671  20 


1,279  80 


Dr.  Balance 
Mar.  31, 1949 


12,976  43  1,173,421  46 


1,886  11 


5.757  82 
48,111  72 

16,059  70 

19,496  89 
68,872  32 

100,655  24 

70,147  19 

190,910  56 

$     83,123  62 

$1,364,332  02 

Credit 

Cr.  Balance 
Mar.  31, 1949 

257  09 


22,539  05 
1,892  90 

24,431  95 


1,226  15 


G— 16  PUBLIC  ACCOUNTS:  PART  II 


[13]    Sundry  Suspense  Accounts 

H     Unclaimed  Cheques — Suspense — Fisheries 
I      Department  of  Fisheries— Suspense 
J      Unclaimed  Drafts — Suspense — Fisheries 


I  ,j,>         Cr.  Balance 
Mar.  31, 1948 

eries 2,744  55 

Debit 
8  45 

Credit 

90  30 
12,347  44 

Cr.  Balance 
Mar.  31, 1949 

2,826  40 

12,347  44 

35  00 

ies 35  00 

2,779  55 

8  45 

12,437  74 

15,208  84 

S     14,680  70 

$     69,945  41 

$     96,388  74 

$     41,124  03 

A  Section  10(3)  of  the  Fisheries  Prices  Support  Act,  c.  42,  1944,  directs  that  "There  shall  be  kept  by  the 
Minister  of  Finance  an  account  called  the  Fisheries  Prices  Support  Account  to  which  shall  be  charged  all 
expenditures  by  the  Board  other  than  the  aforesaid  administrative  expenditures,  and  to  which  shall  be 
credited  all  proceeds  of  sale  of  fisheries  products,  which  proceeds  shall  be  available  in  the  Account  to  pay 
for  further  expenditures  of  the  Board:  Provided  that  the  net  operating  profit  of  the  Board  in  each  fiscal 
year,  as  reflected  in  the  said  Account,  shall  be  deposited  to  the  credit  of  the  Consolidated  Revenue  Fund, 
as  revenue:  and  provided  further  that  the  net  operating  loss  in  any  fiscal  year  may  be  recouped  to  the  said 
Account  from  moneys  appropriated  by  Parliament  for  the  purpose". 
Pursuant  to  the  provisions  of  this  direction,  the  cost  of  purchasing,  under  authority  of  P.C.  1229,  March  25, 

1948,  and  P.C.  1/2255,  May  18,  1948,  certain  designated  varieties  of  East  Coast  canned  fish  during  the  current 
fiscal  year  was  debited  to  this  account.  The  debits  also  include  the  costs  of  handling  and  storage.  Credits 
are  the  revenue  from  sales. 

The  net  operating  loss  in  the  current  fiscal  year  amounted  to  $538,988.35  and  application  will  therefore  be 
made,  pursuant  to  the  above  statutory  provision,  for  a  Parliamentary  appropriation  in  1949-50  of  this  amount 
to  recoup  the  account. 

Vote  110  was  provided  for  the  1948-49  administrative  expenses  of  the  Fisheries  Prices  Support  Board. 

B  Under  agreement  with  the  Fisheries  Research  Board  of  Canada,  the  Province  of  British  Columbia  con- 
tributes certain  sums  to  defray  expenses  incurred  in  connection  with  fisheries  investigations  conducted  by  the 
Pacific  Biological  Station  at  Nanaimo,  B  C.  Balances  due  at  the  close  of  the  year  are  transferred  to  this 
account  from  the  vote  from  which  disbursements  were  initially  made. 

C  The  Halibut  and  Salmon  Treaties  between  the  United  States  and  Canada  provide  that  each  country  pay 
one-half  of  the  joint  expenses  incurred  by  the  International  Halibut  Fisheries  Commission  and  the  Inter- 
national Pacific  Salmon  Fisheries  Commission.  All  accounts  are  paid  by  Canada  and  monthly  statements  are 
rendered  to  the  United  States.  At.  the  close  of  the  year,  balances  due  are  transferred  from  the  respective 
votes  to  these  accounts.  ._     ,     .     , 

D  At  the  close  of  the  fiscal  year,  each  imprest  account  is  examined  by  the  official  in  charge  and  funds  to 
meet  cheques  which  have  been  outstanding  since  the  close  of  the  previous  fiscal  year  are  withdrawn  from  the 
imprest  bank  account  and  credited  hereto.  If  any  of  these  cheques  are  subsequently  cashed,  the  imprest 
bank  account  is  then  recouped  in  the  usual  manner  and  this  account  adjusted  concurrently. 

E  Under  section  16  of  the  Public  Works  Act,  contractors  are  required  to  furnish  security  for  the  satisfactory 
performance  of  the  work.  This  security  may  be  in  the  form  of  cash  (accepted  cheque)  or  specified  bonds. 
Cash  deposits  are  credited  to  this  account  and  bear  interest  at  the  rate  of  2  per  cent  per  armum  compounded 
annually.  Upon  administrative  certification,  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.  There  were  no  bonds 
held  at  the  close  of  1948-49  in  respect  of  this  Department. 

F  The  Atlantic  Herring  Investigation  Committee  was  established  in  1944  by  the  Governments  of  Canada, 
Newfoundland,  Nova  Scotia,  Prince  Edward  Island,  New  Brunswick  and  Quebec.  Each  participating  govern- 
ment contributes  assistance  on  a  unit  basis  and  the  contributions  are  credited  to  this  account.  Canada's 
contribution  of  $12,000  representing  4  units  of  a  total  of  20,  was  charged  to  Vote  101,  Fisheries  Research  Board 
of  Canada.  Disbursements  are  made  directly  from  the  Open  Account  and  after  the  close  of  the  fiscal  year 
any  credit  balance  is  refunded  on  a  pro  rata  basis  to  the  contributors.  Of  the  credit  balance  of  $1,892.90, 
Canada's  portion  was  $378.58  and  will  be  credited  to  Ordinary  Revenue — Refunds  of  Previous  Year's 
Expenditures,  in  1949-50. 

G  The  Retirement  Fund,  contributions  to  which  are  made  by  temporary  and  certain  permanent  civil  servants, 
was  formerly  administered  by  the  Superannuation  Branch  of  the  Department  of  Finance  and  all  transactions 
were  recorded  in  an  account  of  that  Department  entitled  Retirement  Fund — Civil  Service.    As  at  January  1, 

1949,  administration  of  the  Fund  was  transferred  to  the  Office  of  the  Comptroller  of  the  Treasur>'.  This 
change  necessitated  the  establishment  of  a  Central  Pay  Office  account  for  contributions  of  employees  paid  by 
that  office  and  a  number  of  departmental  accounts  for  contributions  of  employees  paid  through  the  various 
Treasury  Offices.  These  accounts,  which  now  reflect  all  transactions  subsequent  to  December  31,  1948,  are 
gradually  being  credited  with  the  balances  at  that  date  as  finally  established  in  the  Department  of  Finance 
account. 


DEPARTMENT  OF  FISHERIES 


G-17 


Credits  in  Retirement  Fund — Fisheries  comprise  contributions  of  employees  to  the  fund  and  the  accrual  of 
interest  on  the  monthly  balance  to  the  credit  of  each  employee.  Debits  represent  payment  of  the  amount  to 
his  credit  on  resignation  or  death  or,  if  the  temporary  employee  is  made  permanent,  either  a  refund  of  his 
contribution  or  transfer  of  the  amount  to  the  Department  of  Finance  Superannuation  Account. 

The  transfer  to  this  account  of  the  credit  balance  from  the  Department  of  Finance — Retirement  Fund  Civil 
Service  Account  will  be  effected  in  the  fiscal  year  1949-50. 

H     All  cheques,  except  those  drawn  against  Open  Accounts,  which  remain  undelivered  six  months  subsequent 
to  the  date  of  their  issue,  are  credited  to  this  account  pending  claims  therefor. 

I      Receipts  which  cannot  be  allocated  immediately  are  credited  to  this  account  pending  clearance  to  the 
proper  accounts. 

J     Certain  remittances  received  in  the  form  of  Receiver  Greneral  drafts  are  credited  to  this  account  pending 
advice  as  to  proper  allocation. 


Employees  Receiving  Salaries  at  Annual  Rates  of  $3,000  or  over  and 
Travelling  Expenses  of  $500  or  over 

The  first  list  contains  the  names  and  annual  salary  rates  of  all  salaried  employees  who  were  receiving 
$3,000  or  over  as  at  March  31,  1949  or  at  dates  of  separation  (shown  in  parentheses).  Also  included  are  the 
travelling  and  removal  expenses  of  these  employees  where  the  amount  was  $500  or  over.  Removal  expenses 
are  indicated  by  asterisks. 

The  second  list  contains  the  names  of  employees  receiving  annual  salaries  of  less  than  $3,000  who  received 
travelling  and  removal  expenses  of  $500  or  over. 

It  should  be  noted  that  the  names  of  employees  of  the  International  Fisheries  Commission  (Halibut)  and 
the  International  Pacific  Salmon  Fisheries  Commission  are  not  included  in  the  following  lists  of  Departmental 
employees,  but  are  shown  under  the  relevant  votes,  as  the  expenses  of  these  Commissions  are  shared  with  the 
United  States  of  America. 


Salaried  employees  receiving  $3,000  or  over 


Salary 

Travelling 

rate 

exp>enses 

Bates,  S.,  Deputy  Mini- 

. 

ster    

$10,000  00 

$   1,478  26 

Adams,  A.  C.  L. 

(June  11)  

,     5,000  00 
3,600  00 

Albert,  J.  A 

Atkinson,  C.  J 

.     4,020  00 

Bacon,  C 

,      3,540  00 

Bailey,  B.  E 

,      4,050  00 

630  50 

Barnes,  B 

,      3,060  00 

719  63 

Barry,  A.  L , 

.     5.040  00 

Batt,  R.  J.  F 

3,480  00 

Beatty,  S.  A 

6,450  00 

1,162  38 

Bolton,  R.  E 

,      3,180  00 

Brownlee,  W.J 

,      3,120  00 

904  38 

Bruce,  C.  (Aug.  22)    . . 

,     5,040  00 

Buchanan,  J.  P 

3,060  00 

1,545  37 

Cameron.  W.  M 

3,900  00 

630  49 

Carter,  N.  M 

,      6,450  00 

909  67 

Cassaboom,  W.  D 

,      3,360  00 

Castell,  C.  H 

,     4.450  00 

Catt,  J 

.     3,660  00 

811  71 

Chamley,   F 

4.440  00 

723  77 

Clark,  G.  R 

6.000  00 

1,540  26 

Clay,  C.  H 

.     4,200  00 

1.120  37 

Collette,  T.  C 

.      3,480  00 

509  59 

Cooke,  N.  E 

.      3,450  00 

654  07 

Day,  L.  R 

.     3,450  00 

Dempsey,  H.  V , 

.      4,080  00 

1,732  00 

Doan,  K.  H 

.      4,750  00 

1,168  89 

Dugal,  L.  C 

.     3,900  00 

Dussault,  H.  P 

.      3,300  00 

Salary 
rate 

Dyer.  W.  J 3,900  00 

Earnshaw,  C.  B 3,060  00 

Elson,  P.  F 4,050  00 

Fisher,  H.  D 3,450  00 

Fitzgerald,  A.  P 3,060  00 

Foerster,  R.  E 6,200  00 

Foley,  M.  A 3,450  00 

Fougere,  H 3,900  00 

Fraser,  A.J 3,420  00 

Fraser,  E.  D 4,800  00 

Gordon,  H.  G. 

(Sept.  10)    3,120  00 

Hachey,  H.  B 5,200  00 

Harris.  W.  G 3,060  00 

Harrison,  F.  A 4,500  00 

Harrison,  J.  S.  M 3,300  00 

Hart,  G.  F 3,360  00 

Hart,  J.  L 4,750  00 

Heatlev,  J.  W 3,060  00 

Hess,   E 4,800  00 

Hills,  A.  P 3,420  00 

Hollett,  A 3,120  00 

Homans,  R.  E.  S 3,420  00 

Homans,   S 3.420  00 

Hopson,  G.  E 4,740  00 

Home,  E.  A 3,540  00 

Houghton,  L.  S 3,000  00 

Huntsman,  A.  G 6,450  00 

Jenkins,  D.  0 3,120  00 

Johnston,  L.  C 3,060  00 

Justason,  F.  E 3,660  00 


Travelling 
expenses 


2,188  29 
3,174  28 


1,881  23 


763  97 

1,215  65 

944  80 


747  47 


2,853  94 

2,165  49 

761  96 

1,435  26 

1,421  54 

1,357  53 

711  47 

1,909  53 

3,996  91 

892  52 

734  13 

G— 18 


PUBLIC  ACCOUNTS:  PART  II 


Salary 

Travelling 

rate 

expenses 

Juvet,  G.  S 

3,180  00 

Kennedy,  W.  A 

3,750  00 

1,231  42 

Kilpatrick,  C.  E 

3,060  00 

766  34 

Kilpatrick,   J.   W 

3,360  00 

Lamb,  J.  J 

4,380  00 

Landry,  L.  J 

3,060  00 

850  43 

Lantz,  A.  W 

3,600  00 

553  23 

Larabee,  J.  J 

3,660  00 

850  60 

Legendre,  R 

3,060  00 

Leim,  A.  H 

5,800  00 

Locke,  H.  G 

3,060  00 

591  03 

Loggie,  R.  R 

3,750  00 

1,407  50 

Lynch,  H.  A 

4,800  00 

1,943  14 

MacCallum,  W.  A 

3,600  00 

MacKenzie,  R.  A 

3,750  00 

793  43 

MacKenzie,  W.  C 

4,020  00 

727  31 

MacLeod,  J.  A 

3,180  00 

Manchester,  W.  L 

3,180  00 

580  22 

Martin,  W.  R 

3,900  00 

2,203  21 

McArthur,  I.  S 

6,000  00 

1,055  83t 

McAulay,  W 

3.660  00 

1,488  75 

McCann,  G 

3,180  00 

Mclnerney,  B.  P 

5,800  00 

McLellan,  P.  A 

3,060  00 

914  86 

Medcof,  J.  C 

4.200  00 

970  06 

Milne,  D.J 

3,450  00 

715  55 

Moore,  G.  E 

3,420  00 

Murphy,  L.  J 

3,060  00 

746  00 

Murphy,  R.  A 

3,060  00 

1,335  24 

Nadeau,  A 

4.750  00 

1,532  88 

Neave,  F 

4,750  00 

1,368  49 

Needier,  A.  W.  H 

8,000  00 

2,783  14 

O'Toole,  J.  M 

3,060  00 

1,238  35 

Ozere,  S.  V 

5,940  OOt 

882  84 

Paisley,  H.  F 

4,500  00 

Palmer,  H.  E 

3,420  00 

Parks,  L.  H 

3,660  00 

1,386  71 

Paterson,  N.  (June  11) 

3,000  00 

Peart,  R.  D 

3,660  00 

656  20 

Pettis,  D.  M 

3,060  00 

1,217  90 

Pinchin,  H.  K 

3,060  00 

Popper,  F.  E 

3,120  00 

Power,  H.  E 

3,060  00 

Pritchard,  A.  L 

5,400  00 

f    1,218  99* 
I    1,458  51 

Ransom,  H.  C.  L 

5,500  00 

895  00 

Read.  F.  G 

3,750  00 

Reade,  G.  S 

3,300  00 

2,420  54 

Redford,   W 

3,060  00 

Rigby,  E.  G 

Rigby,  0.  A 

Riou,   L 

Roach,  S.  W 

Robichaud,  A.  A 

Rogers,  J.  A 

Rudge,  F.  W 

Sagar,  A.  H 

Sametz,  Z.  W 

Sampson,  R.  F 

Shaw,  J.  C 

Sheppard,  L 

Shillington,  K.  G 

Smith,  G.  E.  M. 

(Sept.  14)   

Smith,  N.  W 

Snow,  J.  M 

Sprules,  W.  M 

Starr,  G.  B.   (May  31) 

Stevenson,  J.  C 

Strum,  H.  F 

Sutherland,  D.  H.  ..... 

Swain,  L.  A 

Swann,  L.   G 

Tait,  J.  F 

Tarr,  H.  L.  A 

Taylor,  D.  H 

Taylor,   T 

Thibault,  J.  H 

Tingley,  F.  A 

Tousignant,  J.  B 

Tully,  J.  P 

Turnbull,  W.  D 

Turner,  T.  H 

Urseth,  I.  (Dec.  31)    .. 
Vandenheuvel,  F.  A.  ... 

Van   Vliet,   W 

Walters,  P.  W 

Watson,  F 

White,  H.  C 

Whitmore,  A.J 

Wilder,  D.  G 

Wilson,  C.  C 

Wilson,  G.  A.  C 

Wilson,  H.  A 

Wood,  A.  L 

Wooding,  F.  H 

Young,  0.  C 

Young,  S.  L 


Salary 
rate 

3,000  00 

3,060  00 

3,060  00 

3,300  00 

3,060  00 

3,360  00 

4,200  00 

5,000  00 

3,840  00 

3,060  00 

3,060  00 

3,060  00 

3,060  00 

3,000  00 

4,200  00 

3,300  00 

3,750  00 

3,120  00 

3,300  00 

3,000  00 

6,600  00 

3,600  00 
3,060  00 

3,780  00 

4,200  00 

3,300  00 

3,660  00 

3,060  00 

3.420  00 

3,480  00 

4,600  00 

3,060  00 

3,180  00 

3.540  00 

4.200  00 

4,020  00 

5,400  OOt 

3,480  00 

3,600  00 

5,800  OOt 

4,750  00 

4,380  00 

3,180  00 

4J200  00 

3,900  00 

3,900  00 

5,600  00 

3,180  00 


Travelling 
expenses 

1,376  42 

1302  16 
1,173  90 


1,390  89 
1,169  94 


S91  92 


1,113  85 

516  30 
1,104  32 


1,305  06 
2,148  94 
2,070  60 

565  60 


697  94 

653  11 
1,929  04 

690  86 
1,177  40 

573  96 
1,624  11 


1,498  07 
606  60 

1,574  92 
720  91 


t  Including   terminable   allowances   at   annual   rates    listed:    S.   V.    Ozere,   $300;    P.   W.   Walters,    $300; 
A.  J.  Whitmore,  $1,000. 
t  Includes  an  amount  of  $168.54  charged  to  the  Department  of  Agriculture,  Vote  1. 


Other  salaried  employees  who  received  travelling  expenses  of  $500  or  over 


Travelling 

Travelling 

Travelling 

expenses 

expenses 

expenses 

Adamson,  G.  M.  . . 

..$      647  39 

Balcom,  J.  H.  . . . 

...      1,031  10 

Black,  T.  C 

700  99 

Allen,  C.  W 

545  67 

Barker,  W.J 

. . .      1,186  01 

Blanchard,  P 

501  84 

Arseneau,  F.  A.  . . . 

842  52 

Barrett,  CD.  ... 

72838 

Boudreau,  G.  V.  . . . 

763  74 

Arseneault,  J.  W.  . 

. .      1,377  49 

Barrie,  C.  G 

. . .      1,034  70 

Bourgeois,  J.  A.  . . . 

772  76 

Arseneault,  L,  N.  . 

887  40 

Bates,  K.  E 

968  18 

Bourque,  P.  H 

894  76 

Atkins,  M 

. .      1,214  95 

Beaver,  E.  G 

696  41 

Brackett,  D.  E 

690  52 

Atkinson,  K.  B.  . . . 

883  84 

Bell,  M.  B 

813  30 

Breau,  F.  J 

. .     1,316  46 

DEPARTMENT  OF  FISHERIES 


G— 19 


Travelling 

expenses 

Breau,  Z.J 

..      1,063  97 

Bullerwell,  G.  M.  . . 

..      1,059  15 

Burgess,  CD 

767  13 

Burrow,  H 

652  44 

Burton.  G.  L 

930  53 

Butler,  R.  L 

969  60 

Cadham,  T.  0 

. .      2,624  58 

Caissie,  J.  L.  W.  . . 

839  21 

Calder,  A.  E 

952  85 

Campbell.  N.  W.  . . 

. .      1,153  75 

Carr,  H.  V 

. .      1,060  66 

Chiasson,  L.  P.  . . . 

620  64 

Churchill,  R.  E.  .. 

, .      1,490  13 

Clark,  L 

506  23 

Comeau,  J.  F 

. .      1,276  57 

Comeau,  J.  M 

948  78 

Comeau,  L.  R 

. .      1,274  15 

Connolly,  F.  A.  . . . 

. .      1,595  48 

Connor,  J.  M 

591  03 

Craig,  J 

..      1,121  34 

Curwin,  W 

872  19 

Dane,  H.  G 

. .      1,363  41 

Darrach,  L.  D 

985  38 

Darrow.  F.  E 

910  30 

Davidson.  J 

982  16 

D'Entremont,  B.  L 

.      1.090  10 

Doig,  D.  C 

718  80 

Doucette,  J.  G 

. .      1,433  60 

Duffy,  Jos.  A 

. .      1,004  13 

Duggan,  W.  N 

807  38 

Dunbar,  M.J 

691  82 

Elliott,  W.  K 

..      1,373  69 

Ellis.  I.  W 

..      1,168  71 

Epps,  E.  E 

665  16 

Estabrook.  0.  G.  . . 

599  19 

Ferguson.  M.  A.  . . 

850  25 

Ferrier,  W.  M 

..      1,215  28 

Filleul,  P.  E 

833  21 

Fitzgerald,  D.  N.  . 

..      1,300  29 

Fleuiy.  J.  B 

903  50 

Foskett.  D.  R 

999  47 

Foster,  E.  C 

879  46 

Found.  H.  R 

..      1,496  51 

Fralick.  A.  W 

..      1,259  55 

Eraser,  M.  P 

601  86 

Freeman,  H.  J.  . . . 

. .      1.384  15 

Frigault,  A 

718  10 

880  92 

Fullerton.  W.  A.  . . 

757  06 

Gass,  D.  E 

675  00 

Geldert.  J.  H 

823  07 

Giles,  E.  G 

..      1,058  95 

Gilmore,  J.  F 

703  99 

Giraud,  V.  H.  B.  . . 

668  65 

Grant,  G.  L 

734  06 

Gudewill.  L.  R.  ... 

895  82 

Guignard,  C 

. .      1,046  88 

Hamilton,  L.  P.  . . . 

743  34 

Hanlon,  T.  A 

710  33 

Travelling 
expenses 

Hannigan,  T.  J 623  53 

Harvey,  F.  G 566  04 

Hawkins,  D.  L 970  66 

Hawley,  J.  B 1,604  20 

Hawthorne,  J.  W.  ...        751  32 
Henneberry,  J.  P.  ...        902  51 

Hewson,  L.  C 951  32 

Hitchcock,  J.  H 1,012  60 

Holland,  J.  D.  C 877  00 

Hollis,  C.  C 1,075  63 

Holmes,  D.  F 759  39 

Homans,  H 1,130  18 

Hooser,  G.  A 1,566  81 

Hunter,  B 1,577  10 

Hunter,  E.  G 1,055  19 

Hutchison,  J.  C 942  11 

Hynes,  A.  E.  S 557  15 

Ingalls,  S.  K 664  92 

Inrig,  B.  D 502  52 

Jones,  I.  M 573  37 

Joudrey,  G.  H 744  87 

Kavanagh,  F.  C 555  72 

Kew,  J.  E 670  14 

Kitchen,  T.  H 1,020  03 

Knight,  E.  D 746  25 

Knoll,  L.  F 539  93 

Kuhn,  H.  C 939  15 

Lake,  J.  O.  L 670  48 

Larabee,  N.N 970  31 

Larsen,  F.  M 560  09 

Latter,  E.  J 747  99 

Latter,  G.  T 645  47 

Laventure,  H.  A.   ...  1,681  40 

Lavoie,  C.  R 1,086  36 

Leger,  A.  F 620  92 

Levelton,  C.  R 708  85 

Levesque,  A.  D 1,086  55 

Lewis,  E 1,002  54 

Lockman,  J.  F 709  04 

Lockwood,  D 1,313  73 

Long,  R  0 1,193  40 

Losier,  J.J 768  41 

Lynch,  F.  G 585  12 

MacDonald,  A 1,061  00 

MacDonald,  C 993  22 

MacDonald,  H.  W.  . .        800  22 
MacDonald,  M.  A.  . .         957  89 

MacDuff,  J.  A 1,003  18 

MacEwan.C [  ^'u^f^* 

Maclntyre,  C.  A.  ...        810  68 

MacLeod,  R.  S 1,244  40 

MacNeil,  D.  T 831  15 

MacPhail,  J.  S 513  66 

MacPherson,  W.  J.  . .  1.649  39 

Manning,  C.  L 1,044  36 

Manson.  M.  M 618  22 

Martin,  P.  C 999  70 

McAvoy,  J.  F 789  00 


Travelling 
expenses 

McCarey,  E.  A 968  65 

Mclndoe,  R.  G 566  47 

McKinnon,  J.  A.  . . .  500  00 

McKinnon,  R.  D.  ...  1,128  48 

McLean,  A 1,019  07 

McLeod,  H.  W 1,089  06 

Meagher,  J.  M 674  41 

Messer,  K.  C 1,433  04 

Millar,  G.  S 1,089  24 

Moran,  J 539  10 

Murdock,  L.  A 872  97 

Neish,  D.  R.  M 647  62 

Outhouse,  C.  L 890  94 

Parks,  G.  F 1,548  01 

Peters,  J.  B 1,100  63 

Pothier,  H.  H 751  84 

Profit,  J.  C 765  00 

Pushie,  E.  C 728  41 

Reeder,  E.  T 535  72 

Reynolds,  A 1,016  05 

Ripley,  L.  C 938  72 

Ritchie,  E.  L 587  90 

Ross,  D.  M 694  32 

Rowse,  D.J 859  06 

Rudland,  E 801  48 

Sherman,  A.  A 976  44 

Simpson,  R.  J 1,138  21 

Sinclair,  P 1,012  50 

Skipper,  A.  C 711  30 

Smith,  P.  W 1,179  68 

Sollows,  G.  C 874  55 

Stairs,  D.  G 1,357  43 

Stevens,  C.  F 779  06