Canada and the First World War

Tax Form p.6 - If some things never change, when did they begin? - Did you know that...

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Income Tax Form of William Wardlaw Duncan
In 1978, nonagenarian William Wardlaw Duncan donated a complete set of his income tax for the use of future generations of Canadian researchers. Income tax was officially implemented for the 1918 fiscal year. This document was Mr. Duncan’s submission for the second year that income tax existed in Canada. The exorbitant $100 per day penalty for not filing income tax is clearly denoted on the bottom of the form.

Library and Archives Canada
MG 30 A 100

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