Page 2 January 1982 Cassiar Courier How do the budget tax changes affect you? The budget restricts the deduction of interest on investments to net income derived from the investments, gives limited relief to small businesses and individuals hurt by high interest rates, and requires most employee - benefits to be included in the tax base. Some areas of the Budget which may affect you — Employee taxable benefits greatly expanded: — benefits from interest-free or low-interest loans must be included in income — free travel passes, full value of subsidized board and lodging and other personal expenses will be taxed — rules tightened for taxing employees on employer provided cars — all private medical, dental plan premiums to be a taxable benefit to employees Rules on tax exempt principal residences have chang- ed — a family unit can have only one principal residence and no one under 18 years can qualify for a principal residence exemption. The basic federal personal tax credit (which previous- ly was 9% of taxable income to a maximum of $500) will be reduced to a flat $200 and any credit not used by one spouse can be transferred to the other. INTEREST EXPENSE CHANGES The interest on loans for contributions to R.R.S.P’s and Deferred Profit Sharing Plans will no longer be de- ductible. Interest expense incurred by individuals or partner- ships earning income from property will be termed as “‘re- stricted interest expense”, beginning in 1982. This will be deductible only to the extent of income from property for the year. Any portion of the non-deductible excess can be treated as a capital loss for the yearand the balance can be carried forward to be treated as interest expense in the following year. ; Effective January 1, 1982, the tax-free status of em- ployee contributions to private health, dental plans will be discontinued but the taxable benefit will be considered as part of the employee’s medical expenses, which are de- ductible to the extent they exceed 3% of the employees net income. Beginning in 1982, travel costs incurred by re- sidents of isolated areas to obtain medical services not available in the area, will be included in deductible medic- al expenses. REGISTERED RETIREMENT SAVINGS PLANS The maximum R.R.S.P. contribution, where a taxpay- er is also a member of a deferred profit sharing plan, is re- duced from $5,500 to $3,500. This $3,500 limit is further reduced by any contribution in the year to a registered ” pension plan. PENSION INCOME DEDUCTION Beginning in 1982, the $1,000 Pension income de- duction will not be applicable if pension Payments are re- ceived in any form other than an annuity for life. It will also not be allowed if the taxpayer has made a contrib- ution in the year to an R.R.S_P- or registered pension plan. This change also disallows the pension exemption to per- sons changing employment. INCOME AVERAGING CONTRACTS Interest expense on 1.A.A.C’s purchased after Novem- ber 12, 1981, will not be deductible and all |.A.A.C’s pur- chased after November 12, 1981 must be terminated before 1983. Because of these changes it will not be pos- sible to shelter incomes which previously qualified, such as Capital gains, retirement payments, etc. NON-RESIDENT EXEMPTIONS Individuals will not be allowed to claim an exemption for non-resident dependents unless the dependent is the individual’s spouse or chi Id. EDUCATION DEDUCTIONS Tuition fees and education deductions will be restrict- ed in certain limited cases and will apply only to post- secondary and vocational education. CAPITAL COST ALLOWANCE Only one-half of the full CCA rate may be claimed in the acquisition year for all depreciated property pur- chased after November 12, 1981. NORTHERN TAXABLE BENEFITS The exemption from tax for housing and other allow- ances in far northern locations is to be discontinued in 1983. However, only those employees covered by con- tracts signed prior to November 13, 1981, will have this exemption until 1983. For anyone covered by a contract signed after November 13, 1981, their benefits will be tax- able as of January 1, 1982. Town Council HOW WAS YOUR CHRISTMAS? This year the Town Council endeavored to promote Christmas a little by buying and putting up more lights around town, and to encourage home-owners to get en- “ thusiastic, a prize of $100 was offered for the best house decorations. As usual, the town’s dog population has been a top- ic of discussion at recent meetings. The dog catcher re- quested some form of aid in catching the offenders and, after discussion, it was felt that there was too much risk involved in using a tranquilizer dart gun and perhaps a net might be the best alternative. There has also been thought given to the dog pound itself, since there is no heat supplied and if there was it would only pass through the broken window or the hole in the wall, where one of the past inmates tried to escape. It was, therefore, resolved that steps be taken to improve con- ditions for the captured hounds. A bulletin board outside the store would be a great asset and so moves are being made to have one installed. We have plans drawn up to build one, but it looks likely that the project may have to wait until Spring before the board can be erected. Talking about the store, and perhaps another pro- ject for spring, it is proposed to erect signs to prevent people from parking too close to the ramp and blocking access to the store. As an immediate measure, we pro- pose to try putting down cones in that area of the park- ing lot. Work is being done on a “Welcome Wagon” scheme involving members of the Town Council calling on new residents to inform them of the local facilities, their whereabouts, times of opening, etc. This should come in- to effect fairly soon. We have discussed preparing a map of the area from Chain Lakes down to the Cottonwood River, showing back roads, popular lakes, picnic areas, etc. We hope this will also help a newcomer to settle in. Looking ahead to the summer, the Boy Scouts are being asked to consider undertaking the task of install- ing the benches and garbage cans a little more permanent- ly in the park area on Connell Drive. The Town Council would like to wish everyone a very happy and successful new year! ht ThemAll Heart Attack, Stroke High Blood Pressure. Rheumatic Fever Help your Heart... Help your Heart Fund JIM FULTON MP Vital Benefits Unfairly Taxed Finance Minister Allen MacEachen gave a false im- pression in his budget speech when he said the tax ex- emption for benefits to northem workers will be extended for a year, NDP finance critic Bob Rae said today. “Only those employees covered by contracts sign- ed before November 13, 1981 will be exempt from these taxes,” said Rae. “Thousands of workers now in negotiations are facing dramatically higher taxes, taxes that will hit them immediately.” “And as of January 1, 1983, the exemption will be’ eliminated entirely without any alternative measures, meaning huge tax increases for workers who signed contracts in good faith.” Rae and Jim Fulton, NDP environment critic and MP for Skeena, presented a motion to the House today condemning the Liberal government for removing the tax exemption for benefits such as low-cost housing and subsidized travel. The Liberals denied the motion the necessary unanimous consent. “These benefits are vital to northern workers,” said Rae, MP for Broadview-Greenwood. “We aren't talking about luxurious executive perks — these bene- fits are necessary to combat the high cost of living throughout Canada’s north.” Fulton said the higher taxes will mean real hard- ship for thousands of workers. “The effect of the changes will make living in the North unattractive and unaffordable,” Fulton said. The government proposes to allow the benefits to be exempt if workers maintain a permanent residence at another location, but Fulton said that move only means the government is encouraging an itinerant work force. “It's a recipe for serious social disruption in the North,” Fulton said. “The government is saying it doesn’t want workers and their families taking jobs, settling down and becoming part of northem com- munities.” “The people affected must be consulted, and | Propose that a parliamentary committee travel north to hear the views of residents, unions and employers. That's the democratic way. “The arrogance of this government, so ably dem- onstrated by its handling of the VIA cuts, has surfaced again.” For more information contact: Fulton - 995-1127 _ THE PARENTS. ADVISORY BOAR D by Phyllis Hardy The Parent Advisory Council met on Wed., Dec. 2, 1981. The main objective of the meeting was to elect a new Chairperson. Dave Pewsey now a School Board member, felt there could be a conflict of interest and that it would be better if the Council chose a new Chairperson. I would like to extend, on behalf of the Council, congrat- ulations to Wendy Zabot. Wendy was nominated by Claire Redmond, nomination seconded by Jim Callow.. Wendy is a very commendable person and we are all confident she will do a good job in leading the council meetings. The topics of discussion were as follows: School Board update School construction: Knowledge Network - Principal’s report. The Council would welcome any discussion and input on the above topics from interested parents. ' we a a ES ES | ———— i ee CASSIAR — Bits & Pieces We understand that Milan went into a state of depres- sion when he didn’t get a piece of Bill Pratt’s “special” ' sponge birthday cake. Cassiar streets are safe no more - Claire has her.driving license. Those courageous guys at the Cassiar RCMP office have been busy this past few weeks. We hear that they were successful in solving the case of the missing RCMP mas- cot in Dease Lake. “The Rabbit” hanging in its place of honor. We also heard that various people were quite worried when they received a subpoena to appear at a tribunal (held at 212 Smith). On trial was the local detachment charged with serving alcohol to “miners”. However the evidence had disappeared and the charge was dismissed. We hear that the caterwailing heard on December 10th in the vicinity of 117 Connell was not what it seemed (certainly not a bunch of cats). Rumour has it that the Carews’ were being serenaded on their 3rd wedding an- niversary by strangely garbed friends. It was brought to our attention that we omitted to wish the Clements’ goodbye. Mary Marvel — a regular feature in this column — is certainly missed. Speaking of past ‘regulars’ we sure miss the material supplied each month sub titled “The Perils of Marion”. Hope the Cooks are enjoying life back east. A certain vice principal is managing to keep out of mis- chief these days. Could be the black eye did the job Pat. What young man in town receives letters addressed “Teddy Bear’? Scott’s not telling... .......... Orchids to the dolls and guys at the Royal Bank. They sure get into the spirit of things. The decorations at the bank were greatly admired and appreciated. It was sure nice of Santa to take time out of his busy schedule to come to see the youngsters in Cassiar at the Annual Christmas Party. While we're on the subject of the Xmas Party hats off to everyone involved in the organization and to those who helped out on the day. Those clowns just couldn't stop clowning around. We notice that there is a lot more room in Frank’s office now that all the boxes have been disposed of and Lillian can stop turning grey- Those great guys at the cookery whipped up some great ‘‘feasts” over the holiday season. A shower hosted by Louise Clark and Sonia Slana, was held recently for Tamara Perry and baby Ashle. Ashle is the fourth grandaughter among fourteen grandsons, a very welcome addition to the family. Congratulations to Lee Coran who celebrated her fif- teenth anniversary of coming to Cassiar on December 13th. If Frank had supplied the champagne.then the Courier Staff would have drank a toast to mark the occasion. Frank Buckley had lots of visitors for Xmas. Sister Susan and her husband Michael Asselin and their twin sons Brian and Jeffrey came all the way from Ottawa. Now we know why Frank built a fort this past summer! WELCOME TO: Maurice Miskosky and Family. Bill Randell and Family. FAREWELL TO: Peter Pecek. Scott Purdy. BORN TO: Tamara and Larry Perry a girl Ashle Nikol, 6lbs.0oz. on December Ist 1981 at Vancouver General Hospital. Afepeninge On November 18 we had the pleasure of a visit from Georgia Olivia Sevier and were able to pre- sent her a “surrey with a:fringe on top’. We hope Georgia and parents have many happy strolls together. A warm-welcome to Jane Holden, who has join- ‘ed us as a full time nurse. Jane came to us from Vancouver. However, she fits in well with our “Down Under’ contingent. Have a pleasant stay, Jane, and don’t worry about winter — it only lasts for 5 more months. Also, a warm welcome to Dolly Kodituwakku (we just call her Dolly). Dolly is filling in a part- time gap until a full-time nurse is available. She has worked in Northern Alberta so we don't have to climatize her. We hope you enjoy your stay in Cassiar, Dolly. Juliette Thomas has left the nursing staff at Cas- ‘siar to work in Vancouver. We wish you all the best in your future endeavors, Juliette. On December I we wished birthday greetings to Kathryn and Lil, and once again stuffed our- selves with another of Martha’s delicious cakes. Sorry you missed your piece of cake, Lil, while out on your short break. Looking forward to your return. } | Mary Elhorn has decided to take us in smaller doses and has transferred from full time to part- time nursing. We'll get her to settle down some- day. + aa + - ™ ron tin eg Cassiar Courier January 1982 Page 3 f by Dan Davidson. Deby: Dan Davidson Gregory Benford: TIMESCAPE, Pocket Books, 366p.,$2.95 9 > tai “The title is a play on words, combining the ideas of landscape and escape. It is useful to think of the book in that way, for. it combines these views as well. i Even the inexperienced S.F. reader will ident- ify this as a book dealing with the thorny subject of time travel, one of the earliest and most enduring of all S.F. themes. Benford is a physicist and one of his aims in this story was “‘to illuminate some outstanding philosophical difficulties in physics.” That sounds very dry, but what it means is that Benford has taken many of the tried and true con- ventions of the time travel story and stood them on end. The result is far from dry. The year is 1998 and earth’s ecology is near total collapse. In England a small, beleagured group of scientists struggles to get enough funding to complete a project which will allow them to send a warning message into the past. The year is 1962 and Greg Markham can’t. understand the “noise” that keeps interfering with the readouts on his research project. Then he no- tices that it has a pattern. The static comes in long -and short bursts which has assistant recognizes as Morse code. In 1998 the’story is about a society near the end of its tether, tied down by ecological disaster, declining natural resources and a social backlash against science, which is blamed for “‘having gotten us into this mess’’. % In 1962 the story is about a scientific revolu- tion and the struggle of a young man to gain.ac- ceptance by his older, colleagues. Basics Both parts of the book are very skillfully done. - John Rowlands: SPOTLIGHT HEROES, McGraw- | Hill Ryerson, oversize paperback, $12.95. The subtitle is ““Two Decades of Rock and Roll Superstars as seen through the camera of John Rowlands.” As far as reviewing the book is con- cerned there is not to much else that one can say. The photographs are black and white. Most of them are action shots of groups or individual per- formers in actual performance situations. It’s a good book for the serious rock fan.” @ Jack Ziegler: FILTHY LITTLE THINGS. Double- day, $8.95. Ziegler is a very funny man. His cartoons have that sharp edge of social satire that makes them stick in the memory after you see them. A grubby looking lad sits in a phone booth, his guitar propped up outside. “Hello. Mom? It’s me. Punk rock just died, so I'll be home in about 15 minutes, O.K.?” Man watching T.V. ‘“‘That’s right - all the Friedrich Nietzsche you’ll ever need - and it’s all yours for the amazingly low price of only $9.95.” Then there is the six picture history of rock and roll on page 129. This book will tickle your funny bone. THANK YOU Thank you to all Cassiar people who donated and bought articles from the Cystic Fibrosis booth recently. I still have quite a few C.F. cook books. If any- one would like one please call me at 778-7219. Diane Zebroff