About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

57 Can. Tax J. i (2009)

handle is hein.journals/cdntj57 and id is 1 raw text is: 




J.  HARVEY PERRY

     1912-2009


T  he Canadian Tax Foundation is sorry to report the passing, on February 4, 2009, Of its
   former director, J. Harvey Perry. He was 96 years old. His career paralleled the develop-
ment of our modern tax system; he was that rare person who could communicate the need
for change and the implications of that change.
   Harvey Perry began his career with the Department of Finance in 1936, when the tax
system was strained to the limit in coping with the Great Depression. When the Second
World War began, his group in Finance had to take the past practice of the country and
turn it on its head in order to enable the federal government to finance the war effort. After
the war, Finance designed and implemented a new tax system that incorporated an up-to-
date, centralized tax structure to provide funds for massive nation building. Harvey joined
the Foundation in 1952 and became its director in 1954. He assumed the role of director
of the Canadian Bankers Association in 1961.
   By the early 196os, the income tax system had been overtaken by rapid changes in the
way business was conducted and in the demands made on it by a growing public sector.
Harvey Perry's role as a member of the Royal Commission on Taxation (the Carter commis-
sion) ensured that his contribution to our present tax system was as far-reaching as his
role in forming the immediate post-war legislation.


mi.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most