can. be

y come

poses.
4 limitations,
210

Wednesday, April 13, 1 977

FROM THE
INSTITUTE
OF CHARTERED
ACCOUNTANTS
OF
BRITISH COLUMBIA
-Help for working,

mothers arrived in the
form of new income
tax laws approved
recently by — Parlia-
ment.

:: Effective for the
1976 taxation year —
the year for which we
are now filing returns
== the amount which
claimed for
childcare expenses is
doubled over that
which ‘could — be
claimed for 1975.

Working ~~ mothers
who must leave. their
children with
babysitters have for
some time been able to
deduct a portion of
childcare expenses in
calculating their in-.
for
There. were
however,
the deductible
amount, and = many
mothers were unable

ISLAND»

~ Parkland 1 Secondary School. Theatre

-MeDONALD PARK ROAD, SIDNEY :

‘TICKETS 1. 5.

Vorking

still only be claimed under
certain conditions. :

expenses must be incurred
for the purpose of allowing
the taxpayer to.work for
someone else or to carry on
a business. In 1976, though,
Parliament added a change
that will allow a deduction
for
where the taxpayer is taking
an
course and has received an
allowance under the Adult
Occupational Training Act
or for carrying on a specific
research project.

requires that the taxpayer
file
expenses
childcare.
- babysitter is an individual
(and
service,
receipts must display the
social insurance number of
the babysitter.

tax pur- childcare expenses may not
exceed
$4,000. Or, to be specific, it
can. either be $1,000. per
child
four. children, or two-thirds
of the taxpayer’s: earned
income, whichever’ is. the }-
lesser: . ore a

| British Columbia.
Drama A ssociation

oJ

Childcare expenses can

For one thing, childcare

childcare expenses

occupational training

The income Tax Act also
receipts (oO. support
claimed for

When the

not
for

a babysitting
instance) the

The amount deducted for

a--maximum of

for a maximum. of

- = “APRIL La 21, 2, B

8:00 PM.

fothers

out to babysitters to |
allow them to go to
work.

A further restriction

limits the amount claimed
for each child’s lodgings at
a boarding school or camp
to $30a week.

Childcare expenses _in-

clude expenses incurred in.
Canada,
services,
services and lodgings at a
boarding school or camp
provided the children are
ordinarily in the custody of

for’ babysitting
day . nursery

the. taxpayer. The rule also
requires that children for
whom such expenses are
incurred must either be
under age 14 or ' be
dependant because’, of
mental or -.physical — in-
firmity. |

Taxpayers should
that

note
childcare deductions

‘are not allowed for any

expenses: paid to a person
who is claimed as.a
dependent or spouse or
anyone under 21 who is
related to the taxpayer or
spouse. In other words, you
can’t pay your oldest child
to babysit the youngest and
expect to get a deduction.
So far, we’ve been
discussing rules for working
mothers. . What about
working fathers?
Well, fathers are also
able. to claim childcare
expenses under. certain

circumstances.
For a man to be eligible, |
he. must

be “either. ~ un:

“Festival Passes 8, 00

~ FEA TURING”

Po ~ WEDNESDAY, APRIL 20TH

= _ THE LAST OF THE RED HOT LOVERS dcr mn

Neil Simon
Edgar Allan Poe

J Gounod Campbell:

Wall Spencer
Paul Elliott,

“THE MARBLE ARCH

John Mortimer.
RATS...
Agatha Christie —

THE TELL TALE HEART.
SUMMIT CONFERENCE

oo THURSDAY, APRIL 2st

ee 7 “THE OPENING OF A DOOR
Porm: Lt ‘DGE, LEDGER AND THE] LEGEND:

FRIDAY, APRIL 22ND

“THE BA LD PRIMA DONNA

a ee

~ NOT MY CUP OF T.

SATURDAY, APRIL ae

HONOURS NIGHT — a :
OOREPE AT PERFORMANCE OF THE TOP THREE ENTRIES**
A s chosen by Mr. John Krich, Festival A djudicator.

Eugene lonesco -
WHITE LIARS
Peter Shaffer,

As Kr, Groff —

i

TEA

lelped

married,
have a wife who is in prison
or what has been certified
to be incapable of caring
for children because of
mental
firmities for at least a two-
week period.

apply
essentially

that Della Falls is the sixth highest in the

* 18th: Seam.
“eards
library; -

/ noon,
ceramics; ° I: 30 P: m.; film &
“talk ‘on_our: ‘Hawaiian Trip

19th 9 acm.

“night, |

THE REVIEW

By Tax Laws

men.. However, there is a
different calculation for the
maximum deduction for
childcare expenses.

For men, the maximum -
deduction is still $4,000.
‘This can be $30 per week
for a maximum of four
children, or. two-thirds of
earned income, whichever is
the lesser.

legally separated,

or physical in-

The other rules which
to mothers are
the same for

Vancouver Island

*is one of the largest islands of North
America and the largest on the west.coast?
®is 282 miles long and about 62 miles wide?
%is served by ten ferry routes?

ehas the highest waterfall in Canada and

. world? ;
eis the only North American home of the
famous English Skylark?
eextends 50 miles south of
Parallel?
enourished the original planting of: im-
ported yellow Broom seeds since spread to
other areas of the northwest?

®was the one time “*home’’ to Robert W.
Service the poet?

ehas no skunks?

‘®©was a major producer of coal. until. the
1920s with as many as 15-20 mines in
operation? = a
®experienced the world’s largest -non-
atomic explosion when. Ripple Rock was
demolished in 1958?

ehas one of Canada’ Ss newest. ‘National
Parks — Pacific Rim — on the west coast?”
ehas probably the largest logging railway
networkin North America operating inthe
Nimpkish: Valley with over. 75 miles - of
mainline trackage?. ~ 7
was first settled on-the site of. Victoria i in
1843 and that the settlement was for a brief
period called Camosack? «

ehas - a climate ranging.- “from:
Mediterranean-like in the south to as much
as 200 inches ofraina year. at Cape Scot i in
the north? oe

the 49th

_ from Milestone Publications.

Silver Tae

MONDAY, APRIL
“centre open}: -m., dre
“shuffleboard; bridge ‘Tp.m. ci
10a:m: quilting, FF RIDA.
ceramics, dancing. for. fun; Sond: 9 a.m. nire. open,
= lunch; P.M, | cards, shuftleboard,.
library; 10°a.m.,: keep fit,
quilting, beadwork; noon,
lunch; So p.m.,” creative

in Nov. 7th;-7:30 bingo. us
TUESDAY, APRIL
centre. open,

& sew; 2-p.m. jacko; 1? m.
shuffleboard, ‘

cards, evening cards,

aathtig am ol] SATURDAY, APRIL: f
practice; noon, : lunch; 1: 23nd: open I 10 4 p.m. tor
4 pam. oil: paintings: whist, P- ; i
W. crochet;- 7 opamp. SUNDAY, APRIL. a:

shuffleboard & “games 24th: open 1 ‘to 4 p.m. for:

drop-ins; morning coffee:

WEDNESDAY, APRIL | and: afternoon tea. served

writing; 1:30 p.m., stretch. :

~dibrary;- 10° a.m.

20th: 9 a.m. centre open,
sards,. shuffleboard,
novelties,
rug . hooking, noon, . hot
dinner; 1 p.m. ‘discussion
group, mah-jongg;. 2 p.m,,;
concert with F rank Boon &
gang.

THURSDAY, APRIL

every day; .senior | citizens:
and visitors weleome,

April © 28th
Butcharts. Gardens
Saanich Branch ‘to linch;
May 10th, trip to Mt. Baker
~~ Bellingham; deposits:
taken for June 10-1 3th trip
10 Portland Rose Festival &:

2ist: 9 a.m., centre open, | June 22. - 23rd strip - jo
g-cards,. shutfleboard, | Vancouver o— | Royal
Mo library; 10 an, weaving, flludson, a

trip. to.

Peninsula People

Mr, and Mrsy Ron Mor risony “a 7236: Brentwood Drive

~ have returned “after spending, the Dust Mire mails in

Glendale, Arizona;
‘ : * ts + q +

Mr, and Mrs, Michael Rice have returned 10 tinler home

at $955: West. Saanich Road after spending the past five

weeks as guests of (heir daughter. and son-in-law, - Kathleen

and Leslie Lane and: family In Plymouth, England, They.

enjoyed motor trips: in England.and Scotland, visiting Mrv:

Rice's mother's and father's old homes in Lincolnshire and

“Ho also -vishted: the ancestral home of: theirold friends and-

neighbours, the Oldfetd Family’ of ‘Prospect Panes iM

Nartolks.

4

¥ . »

Mr. und Mrs, RW, Matthews of West Saanich Road

+

A have: returned: from a trip to the Orient, visiting Hong
“Kong, Singapore, Bangkok and Kuala 1. umpur, They were.
away for, seventeen days. ; ;

«

Mrs. ‘Agnes Wilkie of 10810 Madrona Drive has as her

guest for three weeks her sister, Mrs, Reginald ema from :|

London, Ontario.’

Rock And ‘Alpine Garden Show

The annual spring show
of the Vancouver” Island

Rock and. Alpine Garden:

‘Society. is to be held on

April. V5 aid 16 Wn St
A Mary's Church: Hall, 170).

. Blgin Street, Victoria, -

“The show exhibiis many.

classes. of — plants from

‘plants of the: pacific: nor-

tliwest to exaties, Ferns,
‘rthododendrons, > small
woodland © plants, . bulbs,
primulas and small
evergreen plants. are in-

cluded, There. are trough’
f gardens and bonzai plants.
The show also includes a

comprehensive exhibit of AP

many varieties of conifers,

Plants shown are allowed
“no growing assistance from
artificial heating ~ but

“overhead — protection: is’

permitted to. “preserve
blooms from damage by
:taln,

’ Emily: ‘Sartan,.

known ‘flower artist, will
display some of her work,

“it

The show-is open to the |

‘public from 2 pam, ta 10
p.m. Friday and from 9:30

a.m, to 9:30 p.m, Saturday, §

Admission is $0 cents,

a wells: :

WEST SAANICH RD-~

across from the Brentwood Post Office Prices Effective.
WE RESERVE THE RIGHT TO LIMIT QUANTITIES April 14 - 17
WHILE STOCKS LAST

Co Be Be Ba Bn Bo Bo Bo) ee Bi Boe Bae go Be Be BB Bet Bec Bn Bc Be Bt Be Beco Bet Beco Bcc Boos] BS EO Go ee Ae

PORK LOIN ROAST | BEEF LIVER

FRESH” FRESH SLICED

MAPLE LEAF
VAC PACK I's

AG | | MUSHROOMS .

Four STAR. 10 02. THN

“TURKISH care :

~JAMESON’S - , {
ee | | REGULAR GRIND $ : )
Ez i 1LB.BAG q
7 ~ CHEEZ WHIZ © LUMBERJACK SYRUP]

NALLEY'S = i

KRAFT LARGE JAR 32 oz oy, ‘LARGE. BOTTLE. ry 02.

_ uN Se

p,

ae HEINZ
1002 TINS |

b

PERCE

| tw VALLEY
“1402, TINS

t

“GREEN CABBAGE
u :. 4 aL .

“LETTUCE

US. FRESH LARGE 24's

“LBs. NCHS o

CALIFORNIA
. FANCY