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I run a computer-taught course on Canadian income tax law, on a
system which allows students to record comments at any time.
One paragraph of the material reads:

>  A surtax is an additional "tax on the tax", which is enacted
>  ostensibly as a temporary measure to raise revenue.  (The income
>  tax itself was a temporary measure when it was introduced in 1917,
>  but that's another story.)

To which a student recently commented:

>  The federal tories are a temporary measure introduced in 1984.

David Sherman
The Law Society of Upper Canada

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