Finance Act 1937

SCHEDULE V

PART I

Tariff Item.	Article.	Margin of Preference.
203a	Chemical compounds composed of two or more acids or salts soluble in water, adapted for dyeing or tanning	10 p.c.
203b	Aniline and coal tar dyes, adapted for dyeing, in bulk, or in packages of not less than one pound	10 p.c.
208e	Cresylic acid and compounds of cresylic acid, used in the process of concentrating ores, metals or minerals, n.o.p	15 p.c
ex208j	Sal ammoniac	20 p.c.
208m	Sulphate of copper (blue vitriol)	10p.c.
208o	Cream of tartar in crystals and tartaric acid crystals	10 p.c.
208r	Oxide of tin or of copper	15 p.c.
208s	Sulphate of zinc and chloride of zinc	20 p.c.
208t	All chemicals and drugs, when of a kind not produced in Canada, which were on August 20th, 1932, dutiable at rates of 15, 25, and 25 p.c, under Tariff Item 711	20 p.c.
ex210	Peroxide of soda; bichromate of soda , nitrate of soda or cubic nitre, n.o.p.; sulphide of sodium; nitrite of soda; arseniate, binarseniate, chlorate, bisulphite and stannate of soda; prussiate of soda and sulphite of soda ....	15 p.c.
212	Sulphate of alumina or alum cake; and alum in bulk, ground or unground, but not calcined	15 p.c.
215	Stearic acid, n.o.p	17 ½ p.c.
216	Acids, n.o.p., of a kind not produced in Canada	20 p.c.
ex219	(ii) Solutions of hydrogen peroxide containing 25 per centum or more by weight of hydrogen peroxide	20 p.c.
219d	Sulphuric ether; chloroform, n.o.p.; preparations of vinyl ether for anaesthetic purposes	20 p.c.
240	Ultramarine blue, dry or in pulp; whiting or whitening; Paris white and gilders' whiting; blanc fixe; satin white	10 p.c.
242	Dry red lead; orange mineral; antimony oxide, .titanium oxide, and zinc oxide such as zinc white and lithopone; white pigments containing not less than J4 per cent. by weight of titanium dioxide	15 p.c.
246b	Stains and oxides, valued at not less than 20 cents per pound, for use exclusively as colouring constituents in the manufacture of vitreous enamels and pottery glazes; and liquid gold paint, for use exclusively in the manufacture of tableware of china, porcelain or semi-porcelain.	20 p.c.
ex247a } 247a }	Artists' and school children's colours; fitted boxes containing the same; artists' brushes; pastels, of a value of one cent per stick, or over; artists' canvas, coated and prepared for oil painting	25 p.c.
264	Essential oils, n.o.p., including bay oil, otto of limes, and peppermint oil.	7 ½ p.c.
276b	Cotton seed and crude cotton seed oil, when imported by manufacturers of cotton seed meal and refined cotton seed oil, for use. exclusively in the manufacture of such commodities, in their own factories	10 p.c.
277	Palm and palm kernel oil, unbleached or bleached, not edible; shea butter	10 p.c.
278	Oils, viz. :—cocoanut, palm and palm kernel, not : edible, for manufacturing soap; carbolic or heavy oil	10 p.c.
278b	Crude peanut oil, for refining for edible purposes, used as materials in Canadian manufactures	10 p.c.
287	AH tableware of china, porcelain, semi-porcelain, or "white granite, but not to include tea-pots, jugs, and similar articles of the type commonly known as earthenware	35 p.c.
300	Crucibles of clay, sand or plumbago	15 p.c.
318	Common and colourless window glass	15 p.c.
319	Glass, in sheets, and bent plate glass, n.o.p.	25 p.c.
320	Plate glass, not bevelled, in sheets or panes not exceeding seven square feet each, n.o.p.	20 p.c.
321	Plate glass, not bevelled, in sheets or panes, exceeding seven square feet each, and not exceeding twenty-five square feet each, n.o.p.	20 p.c.
339a	Lead capsules for bottles	25 p.c.
ex353	Aluminum and alloys thereof, viz. :—angles, channels, beams, tees and other rolled, extruded or drawn sections or shapes; pipes and tubes	25 p.c.
370	Copper rollers, and stones, used in the printing of textile fabrics or wallpaper	10 p.c.
407	Silent chain and finished roller chain, of iron or steel, and complete parts thereof, of a class or kind not made in Canada, n.o.p., either chain of the type which operates over gears or sprockets with machine-cut teeth	20 p.c.
409p	Pasteurizers for dairying purposes and complete parts thereof	15 p.c.
410a	Face loading machmes, shaker trough or belt trough conveyors, air engines, flame proof enclosed driving motors, of a class or kind not made in Canada, and integral parts of all motive power or machinery mentioned in this item, for use exclusively at the face in mining operations	10 p.c.
410b	Machinery and apparatus for use exclusively in washing or dry cleaning coal at coal mines or coke plants; machinery and apparatus for use exclusively in producing coke and gas; machinery and apparatus for use exclusively in the distillation or recovery of products from coal tar or gas; and complete parts of all the foregoing, not to include motive power, tanks for gas, nor pipes and valves 10 ½ inches or less in diameter -	10 p.c.
410n	Diamond drills and core drills, not includmg , motive power, electrically operated rotary coal drills,' and' coal cutting machines, n.o.p., and integral parts of the foregoing, for use exclusively in mining operations	10 p.c.
412b	Flat bed cylinder printing presses, to print sheets of a size 25 by 38 inches or larger, and complete parts thereof; machines designed to fold or sheet feed paper or cardboard, and complete parts thereof	10 p.c.
412d	Offset presses; lithographic presses, printing presses and typemaking accessories therefor, n.o.p.; complete parts of the foregoing, not to include saws, knives and motive power	10 p.c.
413	Machinery and apparatus, of a class or kind not made in Canada, and parts thereof, specially constructed for preparing, manufacturing, testing or finishing yarns, cordage, and fabrics made from textile fibres or from paper, imported for use exclusively by manufacturers and scholastic or charitable institutions in such processes only
ex427 } ex446a } et al. }	Motion picture projectors, are lamps for motion picture work, motion picture or theatrical spot lights, light effect machines, motion picture ; screens, portable motion picture projectors complete with sound equipment; complete parts of all the foregoing, not to include electric light bulbs, tubes, or exciter lamps	15 p.c.
427b	Ball and roller bearings	25 p.c.
428e	Diesel and semi-diesel engines, and complete parts thereof, n.o.p.	25 p.c.
428f	Air-cooled internal combustion engines of not greater than 1 ½ h.p. rating, and complete parts thereof	20 p.c.
ex429	Cutlery of iron or steel, plated or not :—
	(c) Penknives, jack knives and pocket knives of all kinds	25 p.c.
438g	Motor cycles or side cars therefor, and complete parts of the foregoing	20 p.c.
440j	Trawls, trawling spoons, fly hooks, sinkers, swivels, sportsmen's fishing reels, bait, hooks, and fishing tackle, n.o.p.	25 p.c.
4401	Aircraft and complete parts thereof, not including engines, under regulations prescribed by the	171 p.c.
ex445k	Electrical instruments and apparatus of precision, of a class or kind not made in Canada, viz. :—Meters or gauges for indicating and/or recording altitude, amperes, comparisons, capacity, density, depth, distance, electrolysis, flux, force, frequency, humidity, inductance, liquid levels, ohms, operation, power factor, pressure, space, speed, stress, synchronism, temperature, time, volts, volume, watts: complete parts thereof	15 p.c.
445l	Electric storage batteries, composed of plates measuring not less than eleven inches by fourteen inches and not less than three-quarters inch in thickness; complete parts thereof	25 p.c.
446	Electric steam turbo generator sets, 700 h.p. and greater, of a class or kind not made in Canada, and complete parts thereof	20 p.c.
ex476	Dental instruments of any material; surgical needles; X-ray apparatus; microscopes valued at not less than $50 each, by retail; and complete parts of all the foregoing	10 p.c.
522f	Yarns and warps, wholly of cotton, number forty and finer, when imported by manufacturers of mercerized cotton yarns, for use exclusively in the manufacture of mercerized cotton yarns, in their own factories	15 p.c.
523c	Woven fabrics, wholly of cotton, composed of yarns of counts of 100 or more, including all such fabrics in which the average of the count of warp and weft yarns is 100 or more	27 ½ p.c.
523f	Woven fabrics of cotton, not coloured, when imported by manufacturers of typewriter ribbon for use exclusively in the manufacture of such ribbon in their own factories	12 ½ p.c.
637b	Linen thread, for hand or machine sewing	22 ½ p.c.
ex540	(a) Woven fabrics, in the web, wholly of flax or hemp, not to include towelling and glass cloth of crash or huck, with or without lettering or monograms woven in, nor table cloths and napkins of crash with coloured borders	30 p.c.
ex540	(b) Articles wholly of flax or hemp, such as sheets, pillow cases, table cloths and napkins, towels and handkerchiefs, but not to include towels or glass cloths of crash or huck, with or without lettering or monograms woven in, nor table cloths and napkins of crash with coloured borders	30 p.c.
541a	Woven fabrics, wholly of jute, n.o.p.	22 ½ p.c.
551c	Yarns and warps composed wholly of hair, or of hair and any vegetable fibre, imported by manufacturers for use in their own factories	12 ½ p.c.
	and, per pound	15 cts.
553a	Stereotypers' and typecasters' blankets or blanketing and press blankets or blanketing used for printing presses, of a class or kind not made in Canada	5 p.c.
558e	Yarns and warps, wholly of thrown silk in the gum, rovings, yarns and warps, wholly of spun silk, not coloured, imported by manufacturers for use exclusively in their own factories for knitting underwear, for weaving, or for the manufacture of silk thread	7 ½ p.c.
586	Coal, anthracite, n.o.p..............per ton	50 cts.
598a	Brass band instruments, of a class or kind not made in Canada; bagpipes and complete parts	25 p.c.
605	Leather produced from East India tanned kip, uncoloured or coloured other than black, when imported for use exclusively in lining boots and shoes; genuine reptile leathers	15 p.c.
605a	Genuine pig leathers and genuine Morocco leathers ;so-called roller leathers	25 p.c.
689	Charcoal, animal, for use in the refining of sugar	25 p.c.