As the Member of Parliament representing my riding, I hope that you
will do everything possible to ensure that the inequities indicated in
the Brief are resolved to the satisfaction of the craftsmen of Canada.

TAXATION AND THE CANADA COUNCIL

The Canada Council has recommended to the Federal Government and
all the provincial governments that they alleviate the present tax
burden on artists and arts organizations. In a brief made public

Feb. 4th by Council Chairman Jean Martineau the Council proposed
changes in laws governing income and sales taxes, import and
succession duties, amusement and gift taxes. The Brief follows the
Royal Commission on Taxation (Carter Report) in recommending that
the right to average income over a five year period should be extended
to all payers of income tax and that provisions for deductible expenses
be extended to wage-earners. The Council adds that some artists are
particularly entitled to these concessions because of radical fluctua-
tions in their incomes and the very nature of their work.

At a news conference Mr. Martineau said that the Council "Brief on
Taxation and the Arts'' was prepared in answer to numerous requests
from arts groups for a comprehensive and independent study to
present their case to government. The Brief, prepared by a com-
mittee of the Council, is based on the findings of a Council-
commissioned study conducted over a period of months by three
experts, in consultation with a broad sector of the artistic community.
The experts are Marcel Caron and Michael Mackenzie, respectively
of the Montreal and Toronto offices of Clarkson, Gordon & Co.,
chartered accountants; and the Montreal lawyer, Philip Vineberg,
Q.C, Both Mr. Caron and Mr. Vineberg are former presidents of
the Canadian Tax Foundation.

A number of other recommendations are designed to encourage the
donation of works of art to museums and galleries serving the public
and to stimulate the commissioning or purchase of art by business

firms and all gifts in kind.
6.