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PAGE B10 |

TAX TALK

RULES ' FOR CLATMING:
MEDICAL EXPENSES EX-
PLAINED | .

From the Institute of Chartered
Accountants _ of British
Columbia

In computing his taxable In-
come a taxpayer can either:

1, Claim a standard deduction:
of $100, or

2, Claim itemized medical
expenses and charitable
donations.. .

The maximum amount which

may be claimed is limited by
reference to the taxpayer’s |
income.
In determining which option to
choose, a calculation must
hemade to delermine if a
laxpayer should llemize his
medical expenses. and
donations. The taxpayer should
{otal his medical expenses and
deduct 3 per cent of his net
income from the lotai.

Tf medical expenses in excess
of 3 per cent of his net income
plus any donations made in 1973
aggregate more than $100, then
the taxpayer would claim the,
itemized amounts and nol claim
the optional standard deduction
of $100.

Medical expenses include any
amounts paid by the taxpayer
or his spouse for medical ex-
penses relating to hiinself, his
spouse (regardless af whether a
claim is made for the spouse as
a dependent) -and olber
dependents included in the
laxpayer’s claim for personal
exemptions. . In- this regard,
medical expenses in respect of a
child who does nol qualify as a
dependent because his income
exceeds $1,100 ($1,150 if a child
has altained the age of 16 years)
-may not be included.

However, this person may he
included as a dependent and his
medical expenses aggregated
with the laxpayer's if the
taxpayer adds the child’s in-

From the |

_ Opposition |Gling Peache
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Chili Con Carne #2... :2:.88°
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Bill Bonnett

Bill Bennett, Leader of the
Opposition, led off for the Social
Credit Party ‘in the Budget
Debale, and concentrated on
“the alarming downhill alide in
the percentage of this Budget
devaied to -educational im-
provement”. .

The Social Credit Leader said
that the Social Credit amend-
ment to the Throne’ Speech
Debate “has now been com-
pletely vindicated for its ex-
pression of anxiety thal the
-dduecation system in British

Columbia was being short ©

changed by the NDP Govern-
meal.” ‘

Mr. Bennett emphasized
during this Budget address that
from the lime of the last Budget ~
of the “old Government", the
first two Budgets of the NDP -
Government show educational .
expenditure to b be dows to only
25.48 percent of the Budget as
compared to 30.37 percent in the
last Budget of (he former Ad-
ministration.

“Parcentage allocation of
revenue is the real measure of a

“The Great

‘The Great Lone Land, episode
one in CBC-TV's new series The
National Drama, (Sunday,
March 3, 910 p.m.) sets the
scene geographically and
politically for the epic events lo
follow in the struggle (o link the
fledgling Dominion of Canada
from sea to sea by rail.

Pierre Berton, on whose best-
sellers The National Dream,
and The Last Spike, the eight-
part CBC-TY ‘series is based,
appears as hosl-narrator. The
oulstanding cast of episode one
includes ‘William Hutt as: Sir
John A. Macdonald, Robin
Gammell as surveyor Waller
Moberly, Tony Van Bridge as
the versatile Sandford Fleming
and Pat Galloway as Lady:
Agnes Macdonald.

In 1971, just four years afler
Confederalion, Canadas West
Coast was cut off from {he East
by some 700 miles of great
granite Laurentian Shield north
of Superior, by hundreds. of
miles of desolate prairie, and by.
the most formidable barrier of
all - Britiah Columbia's’
seemingly impenetrable sea of
mountains. Loot

In order to bring B.C. into, :
but independent Manitoba MP

Confederation, to keep the
United States out of the great.
Northwest and ensure that it
would be populated and con-
trolled by Canada, Sir John A.
Macondald announced, early in
1871, his intention .to bulld a
railway to the Pacific.

This was Sir
challenging nallonal dream - to
build "the impossible railway"
and link Canada from sea to
sea. During the next decade
arid a half, the Pacific Railway

medical’ expenses,

. Schedule 3 provided wi
- 1973 income tax return must be

John’s

come in extess of the limil
directly to the taxpayer's lax.
This provision may prove useful
in some circumstances. For
further information consult the
tax guilguide provided with
your return under the capton
“Notch Proviston.”

Although not a medical ex-
pense, a taxpayer may be en-
filed to claim a. special
exemplion of $1,000 if the tax-
payer or his spouse If blind or
was confined to bed or wheel
chair throughout the year.

Medical ‘expenses include
payments loa qualified medical
practitioner, dentist or
registered nurse’ for
professional services, hospital
and laboratory fees,
prescriplions and mechanical
aids such as eye glasses, —
crutches and braces.

Medical expenses paid by or
for which the taxpayer may be
reimbursed by+a private or
government medical plan
cannot be included in the lotal of
However,
pterniums paid by the laxpayer
to a private medical plan (not
those paid ta a government

plan) may beincludedes partof

medical expenses. “.

Medical expenses paid in any
12 month period ending in 1973
may” be ineluded in total
medical expenses for 1973 °
unless lhe expenses were.
claimed in 1972. +:

A taxpayer. should obtain
receipls for all medical ex-
penses: Unilke previous years,.
a taxpayer {fs not required to
submit the recelpts with his
return.: He is required to keep
the receipls available for in-
spection by representatives of
the Department of National
Revenue, Taxation. If a claim
is made for medical expenses,
your

completed.

’

Government's thrust = in
pricritics, and this Gaverrment
is obviously not keeping its
election promises = aon
education,” said Bennett.

: . ed pet oan
The Opposition Leader. was .
also severely critical of the

’ “hidden tax’ increases in the

Budgel..

Property taxation, according -

lo Bennett, is going up because
of assessment policies of the-
Government.

Bennett said that price in-
creases for natural gas users
ware just the same as lax in-
ereases, and complained - thal

ihe Government had made no Wy

attempl lo protect British
Columbia consumers from
spiralling world energy prices.

Bennett suggested that the &
percent sales lax be removed
from all consumer energy bills
in the Province, including
electrical bills as a method of
price protection for British
Columbia residents against

soaring world energy prices. §

Lone Land’’..
would trigger the-rise and fall of
political and financial forlunes
and irrevocably alter the
destiny of the Canadian nation.
This first telecast in the
documentary-drama series
vividly sets the stage for
the tumultuous events thal are
to fellow, and illustrates the
immensily of lask ahead.

James Murray is producer of
The National Dream, and
documentary director; Eric Till
is drama directer. Original
music is composed and con-
ducted by Louis Applebaum,
Seript is by William Whitehead
and Timothy Findley.

In episode two, The Pacific
‘Scandal (March 10), charges of
corruption are levelled against
the Macdonald government by
tiberal MP Lucius Leth Hun-
inglon (John Horton) as
evidence comes to light of Sir

George Eilienne Cartier-3 ©

(Claude Prefonlaine) tragic
alliance with unscrupulous
Montreal tycoon Sir Hugh Allan
(Henry Slainper).. A drunken,
dispirited Sir John delivers an
impassioned defense of his
government in the Commons

Donald Smith (Chris Wiggins)
declares lack of confidence and
breaks a deadlocked House.

Sir John's
resigns and dour Liberal leader
Alexander Mackenzie (Gillie
Fenwick), an avowed critic of
the Pacific Railway, takes over
as prime minister. ‘The Pacific
Scandal has turned Sir John’s
dream into a nightmare.” .

The CHC series is sponsored
by Royal ‘Trust.

boo Slots tears pot ieyg hag ec AS Ba ie eke ee

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