Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. James W. Ross is a Canadian businessman and former Canadian Senator. Ross was one of eight Senators appointed directly by the Queen on the advice of Prime Minister Brian Mulroney under Section 26 of the Constitution Act, 1867 in order to pass the Goods and Services Tax. The measure had faced defeat in the Liberal dominated Senate so Mulroney utilized a previously unused constitutional provision in order to allow him to temporarily expand the size of the upper house by a total of eight Senators in order to ensure he had enough votes to enact the GST into law.