whet '

Tax Tip. Column
& FOR FURTHER IN-
“PURMATLION, CALL THE.
_ ISTRICT TAXATION OFFICE.
JIBRSYOU LIVE IN| A TOLL
s AREA, ASK YOUR LONG-
DISTANCE UPERATOR FOR
_ ZENITH 0-100 AND YOUR
CALL WILL BE PLACED
WITHOUT CHARGE.
Q. Are child care expenses
-. deductible for all children
. “utegardless of their age or is.the
‘ ane of the child important at
A. Yes. Expenses are deduc-
_-lible for children who are under
“> “age 14. atany ime during the
».yéar or, if the child is 14 or over,
“be must have been dependent
_- Upon his parents because of
‘+ physical or mental informity.

care provided it does not exceed
the least of: ee,
-$500 per child, or
-$2,000 for the family, or
-(wo-thirds. of the taxpayer's
earned income for the
year. . a
There are two _ further
requirements regarding (he
person (o° whom .child care’
‘payments are made.
First, child care expenses are
nol deductible if they are paid to
a person claimed asa depen: —
dant for tax purposes by either
of the parents, or lo a person.
under 21 who Is related to either
paren! by blood, marriage or.
adopiion. Secondly, any
allowable deduction -for child’
care expenses nivst be sup-
ported by a receip! which in-
dicates the name, address and
_ Social Insurance Number of the
person lo whom payments were
made. : :

“Q. Whal'kind of expenses are
. t deductible? a :
7.7 A, Deductible expenses include -
a costs. of baby-sitting and day
nursery care; and up 1o $15 per
chil d per week for lodging paid
at boarding schools and camps. .
If child care expenses are to be
_ deductible, they -must -be fore
-eare in Canada; furthermore,
payments. for such items, as°
«> celothing, transportation,
education or medical care are
* nol considered to be child care
expenses, -
-Q: Must I keep receipts for child
eare expenses? =~ ;
A, ¥es, Deductions claimed for
_ child care expenses: must be
* supported by receipts. The
“Jnaime and address of the person
“<q whom you make payments
fer child care must be provided
on all receipls. “Except! for an
-organizalion ‘such asa. day
nursery, the Social Insurance
Number ‘of the recipient must -
also be included::on. th’ (he
receipt.) ~ You will .not be.
“required “t@. altach these.
“recelpts (o your return bul you
“must keep them in the event the
‘Department. wishes to inspect
the : .

“CANADA SAFEWAY PA

Part of a continuing effort by Canada Safeway Ltd.
to remain responsive to ‘the -needs ‘of. their
customers and to consumers generally is the recent
appointment of Marilyn Chilvers as public affairs

Q. Can a father deduct baby-
sitting fees from his income?
A. Child care expense can be.
deduciéd by the falher if, during
the ‘year, te. was single)
widowed, divorced or separated -
by a wrillen agreement. He

may also make the'deduction if
“the mother, is: incapable of.
caring for herself ‘or the
children or if she is confined for
14 days or more tobed, hospital,
wheelchair, menial hospilal or.
prison, The father's deduction
is limited to $15 per week for
each child up to §50 per week. -
The same limitations of $50 per
child or $2,000 per year. for the
whole family also apply in this
ease. .

. consumer relations, media contacts and many
other aspects of internal. and external: public
~ relations. She was born in Vancouver and educated .
at UBC. She has worked for Hart Sunday, Canada
Dry and Norcross’ Greeting Cards. Mrs. Chilvers
- may. be reached at her office at &0 Cambie,
‘Vancouver 3, or by calling 687-4833, Local 213, Her
home phone is 922-6268. | co

“a ay ' os o8 | - a
Defensive driving course
and 21. The course will be held
in the Lecture _Thealre’ of

@ When the father and mother
bah cast 18h et Due Deng
A.-No, When bath parents work as tobe offered in Terrace

‘ arian ; _ the Department’ of Con-
cnly the molher.can claim the ee cae
~ child care ‘expenses. : linuing .Education — of Schuot

“Distriel Noga will. begin = on
February .12° (Tuesday), -and.
will éentinue on February 14,18

* Sehpol from 7:00-9:00 p.m... For
-registralion and further in-

Q, Cana mother hire her older”
; child-as a baby sitter? “
Wel oe) |) Sa Phe rule’is thal a mother.
°Q. How much may be deducied ~canno! claim the amounts paid
“Hor child careexpenses and does ‘io u person who is under age‘21,
-itmatie matter to whom (he “and related to her . or her
/ payments. are’made? . “husband by blood, marriage or

A. A‘laxpayer may deduct the adoption, or, if the person is * |sneech..” ;
claimed, asa dependant." 2 a panera ee 2

A G35-¥833.or. G35-G531. -

“-lUsed by Christians, Jews and | Mohammedans; -Amen'|

amount, actually.spent: on chi

é

4

‘HE HERALD, TERRACE, B.C.,

director. Mrs.- Chilvers will be responsible for —

‘ Caledonia: Senior Secondary:

farmation contacl: Hugh Pawer.

‘lis belleved to be the most widely. known wWord-in human’

(Your B.C. Heart Foundation
-presents.a four-part ‘series ‘on
art disease. to® inform: the
public: of .the..propress_ being
made to combat this twentieth
century health hazard.)

By: Joh B, Armstrong, M.D. *

Canadian Heart Foundation _

: A Lethal Number Game.

~ Although not generally known .

for their addiction to gambling,
Canadians. do gamble: on -.a

numbers game in which the «

’ stakes are as high as life itself,
‘The odds vary, but all of us are
involved in the game of chance
that determines whether or tot
we will suffer a premature

: heart attack.
{iis a,faect that “one out of

every four. Canadian adults has .

“some, form of heart disease;
thal one out of two of us will die

‘from ‘heart disease;.: thal” the
. pverwhelming majority of these”.

~ deaths will be due to heart at-

tack. The age at which these

events: lake place determines
the size of your stake’ in this
game. . 20 “

The family of a thirty-year-
‘aid falher-who dies of a heart

-/- attack will suffer much greater
mental and financial hardship

ihan the family of an older man
dying in his sixties. And what is
the price paid by a forty-year-
old suffering a severe bul non-
‘fatal heart altack “which
prevenis his return lo work.
The loss of another (wenty-live
years' earnings al peak rate,
the lack-of financial security
which could have been built up
before retirement, the ‘drastic
reduction in standard of living

’ and the prospect of many years
taking costly drugs all add up to.
.a. considerable ‘stake. in this .

game of life... :
"You may wander where the
humbers came in, /

Luckily, four out. of five of

those. who survive'a heart at-
tack can return ta. productive
employment. [naddilion, heart
research: scientists. have
discovered factors which affect

+. our chances. of having a heart.

attack. They bave given us the
chance to increase the odds .of

“avoiding -a: heart attack: .100 |

soon. . However, just knowing
‘the risk factors-is nat. enough.
‘There are three: factors. over

“which we have'no control, We

“should be more on guard if. they

“There was
“almost solely to

_ Community
all that. .

them —.nine in

entire range of

Department of

horizons". ~
Maybe, a

advantages a c
But, for financ:

have a choice.

‘community co
the coupon —

Victoria, B.C.
Please send me

a

2) nse tn intestine ta: spuat i i i his WAIL cic nto RL AAS OT
“oe . a oa : Ue aa

education facilities were locz
only the two major cities,-and

'\ | studying for degrees.- +
Colleges have change

‘To begin. with, there are

Columbians throughout the province
What's more,
expanded program, spanning the.

and recreational needs, And they're
extremely flexible, to allow:for-spectal
needs and interests in particular areas.

Re-Entry” system. They're actively
‘involved with Canada Manpower, the

other social agencies in providing a
full range of academic subjects, trade
training and technical programs —
even for those with incomplete high--
school education. * — cree

~ . And, in cases where you can’t ge
‘to them, they'lleven deliver. 5”
~ That's what we mean by. “expanding

be, at. one time or another, you
dredmed of sharing inthe many
geographical reasons, you didn’t
Now you do.. ° o

‘Find out more-about your ©

1 EPARTMENT OF EDUCATION
‘© Division of Post-Secondary,
Parliament Buildings,

nearest Community College,

“affect us.” But more importaat>
is to change our living habits ta
reduce the other risk ractor
categories wich “ may . be
present.
many factors apply to you...
Heredity, age and sex are dhe
factors we cannot. contra).
Heart disease tends: to run-in
families and should emphasize
the importance of healthful
living, if ‘applicable in your
case. Hardening of the arteries
-starts.al an early age an and
advances. with age to the point
where a fifty-year-old man has
four times’ the risk of heart
altack ofa thirly-year-old. Sex
is alsaimportant as women tend
ia develop coronary artery
disease later in life than men
‘and toa less dangerous degree. |
Upto middle age, heart attacks)
are five.imes mare frequent in
men than in women. © * -.
~ Now tet’s look at the factors

pared with normal - thal is, th
chances of the individual who
does not fit intoa particular risk}
category. .
Consistent. high.- blood
pressure increase s your risk lo
four imes normal. And whall
goes‘ up caf come down, A
veritable arsenal of new drugs
and diel information enables
your’ physician to give more
effective treatment and control
the ‘pressure ance il’s down.
’, A high level of the bloodfats,
cholesterol, increases your risk
of heart.allack to three times|
normal. Dietary control may be
a key factar and your dector’s|
advice should be’ ‘sought ‘in
lowering your intake. -of foods
high in saturated fat and
cholesterol. :
Moderate: obesity - up to
twenty percenl above normal
‘weight - can double your risk.
Look better, feel better and be
“more ,aclive- by: maintaining
your weight at normal for your

age and bone structure. mm) 5

“Smoking nal’ only increases:
your risk of having a premature
heart atlack bul-is an important -
factor_in yaur. chances of sur-
viving.. |. Smokers: area:
disproportionate percentage.of’
those: suffering .sudden “death
“after a heart altack: Your tisk .
‘increases: withthe number’ of,

high school. graduate

more-of
all — serving British

they offer a vastly
academic, vocational

Also, they offer a unique “Adult -

Human Resources an

ollege has to offer. .
ja!; educational or

ileyes Clip and mail
right now. . _

mare information about my.

Check and see how |

"* WEDNESDAY, FEBRUARY @, 1974
“ve maikanig , 0. @ood. recpvery-: zt ,

KNOW YOUR HEART

cigarettes yousmoke. ‘The pack |
a.day man has-twice the risk

and the four packs a

smoker has ten times the risk of
a non-smoker. Happily, gtying
up the need can bring your risk
back down lo normal go - give

up smoking. ~ .

Physical. fitness and its
relation to heart atlack causes
some controversy al the present
Nevertheless, the in-'
erease In physical and mental
well-being
provement

" lime.

"STATESMAN & EMBASSY

_ MOULDED FIBREG

and the

MANAGER
View the new heart winning, -
Mobile Homes

featuring:- en
LASS TUBS & VANITIES, VACUUM’:
TRUE MONOCOQUE CONSTRUCTION

FORMED CABINETS, TRL

y

©) DECORATOR STONE EXTERIOR TRIM.” °°
 COMMONWEALTE
MOBILE HOMES
of 6856251
“1052-HIGHWAY 16 EAST

: im-
in appearance
resulting from. fitness. may
more than Justify the effort
required. And there{s evidence
to suggest your chances of

HOMER
SAS...

AMBASSADOR, DIPLOMAT,

iniproved,: should hearl allad
strike, Finally; keeping fit wilP .
automatically. assist) you (
conird] the other risk factors, s
forget the odds on this one and
Just consider the resulis,
‘Well, how did* you ‘mieasuré -
-up? If you fall into all the risk
categories mentioned.:and do
‘change your “habils; as
suggested, the nUbibers* wilt

* work in your favour. Mulltip!
_ all the odds together and-you'll

be pleasantly’ surprised al the
large increase in’ the ‘odds in
favour of AVOIDING that .
premature heart attack. :

For further. information on
reducing ‘the risk of.heart at-
tack, contact your B.C. Heart
Foursation - 188) W. Broadway,
Vancouver, B.C. V6J 1Y5,

veh

FY

DAVE BARCLAY
- SALES ©

be

a,

TERRACE, 8. :

ATION

C