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Times-Advocate, 1978-02-16, Page 8Times-Advocate, February 16, 1978 Tax credits By JACK RIDDELL MPP Huron-Middlesex Already a number of peo­ ple have asked me for infor­ mation about filing income tax returns and Ontario's Provincial Tax Credit System, designed to make taxation more equitable The property, sales and pensioner tax credits are in­ tended to improve the fairness of the provincial and municipal tax systems, by relating these tax credits to the individual’s ability to pay taxes. The Political Con­ tribution Tax Credit is designed to encourage greater public participation in the democratic process. Ontario's Tax Credit System is administered as part of the Federal Government's personal in­ come tax system, and the only method of obtaining the various credits is to com­ plete the special pale purple coloured credit form (TIC (Ont.)) which is included with the income tax schedules. Even if there is. in fact, no taxable income, this form must be filed with the Federal Government. In the event that a tax­ payer has an outstanding liability for Income Tax. Canada Pension Plan or Unemployment Insurance contributions, the Tax Credits will be applied to reduce this liability. Otherwise, the Federal Department of National Revenue will send out a re­ fund cheque which will in­ clude the Tax Credits paid by the Province as well as any Federal Refund which may be payable. To be eligible for the Tax Credits, you must be over 16 years of age and a resident of Ontario on the last day of the taxation year.* If someone is temporarily out of the Province* on December 31. he or she may still be considered a resi­ dent. providing a tax return is not filed as a resident of another Province. Individuals who left On­ tario and Canada during the taxation year must consider the last day of their taxation year as the day on which they ceased to live in On­ tario. and their eligibility for tax credit purposes is determined as of the date. In an effort to make sure that the benefits of the Tax Credit System are most helpful to those in the greatest need of assistance, the total Tax Credit entitle­ ment is reduced by 2% of the taxable income, which means that the amount of credit available to any tax­ payer depends upon family circumstances, age, income and the property tax or rent which is paid, subject to an overall maximum of $500, AND the Political Contribu­ tion Tax Credit, subject to a maximum of $500. For the 1977 taxation year, Ontario residents with a tax- able income of $1,680 or less are considered to have a “nil" taxable income for purposes of calculating their tax credits. In such cases, the two per cent of taxable income offset against Property, Sales and Pen­ sioner tax credits, does not apply. Property Tax Credit This should be claimed by the spouse having the higher taxable income, is in respect of the principal residence only, and is the lesser of $180 or occupancy cost (plus 10%). For homeowners, oc­ cupancy cost is property tax paid in 1977, and for those who rent accommodation it is 20% of the total rent paid in 1977. College, university and nursing students living in “prescribed” student residences may claim oc­ cupancy cost of $25.00. No­ one under the age of 16 at the end of the year may claim this credit. People under the age of 21, living at home and claimed as‘dependants are also ineligible. POKER RUN — Gerry Hern shows his hand while wife Dorothy writes down results at the snowmobile poker run checkpoint Sunday during the K-W Winter Carnival. Photo by Paul Bedford Pick church at Saintsbyry event e Intended 1m By MRS. HEBER DAVIS Cottage service was held at the home of Mr. & Mrs Hugh Davis, Sunday. Rev Mary Mills was in elnrge Following the short ser vice the Vestry meeting was held. Rev. Mills read her report and asked Gate Wennerstrom to be Warden. Tom Kooy elected peoples warden. Lay delegate Mr. Tom Kooy and Mrs. Joan Greenlee fom Board of Management members were selected by Rev, Mills and four were elected. . The ACW, Guild. Sunday School and Church reports were read and adopted. New storm windows and screens were installed the past year on the Parish hall. The budget was paid in full and all commitments met. Personals Robert Tindall attended the Farm Show in Toronto Wednesday attending the horse pull and sale. Mr. & Mrs. Leslie her was J< J Vtrel; Gm uiev enjoyed several days ski dining in the Kiiirai dui!' area. They oed house Monday. lh»m HnJdien Kim. Pam and su-am spent the holiday with Jb» n giandparents Mr. x Mr . Ken Fafon. Mi ft Mrs. Maurice Marl’ovald, Grand Bend, Mrs Hebei Davis and Mrs. Raymond Greenlee, Exeter w»ie ircTid guests with Mr. ft Mis hrl Greenlee. Mr & Mrs. Uarry Greenlee weie Saturday guests with li lends, Mr ft Mrs. Greg Sadler. Sylvan. Mr. ft Mrs. Howard (’latke. Shipka were Sunday guests with Mr ft Mrs. Bob Tindall. Mi ft Mrs.Heber Davis were Wednesday guests with Mr ft Mrs. Bi'l Garrett, London and Sunday dinner guests with Mr ft Mrs. Hugh Davis. Miss .Jean Barker joined the high school at Arva students in a bus trip to Collingwood to ski Tuesday. Feb. 21 and Mar. 7 For prior information call 271-5650 or write 1036 Ontario Street, Stratford Ontario Political Contribution Tax Credit If you require financing to start, modernize or expand your business and are unable to obtain it elsewhere on reasonable terms and conditions or if. you are interested in the FBDB management services of counselling and training or wish information on government programs available for your business, talk to our representative. JOHN MACKENZIE one of our representatives will be at Les Pines Hotel, EXETER on the 1st and 3rd Tuesdays of each month DECORATES ONLY L35 3.56 LEPAGE'S l/J JUST ARRIVED LEPAGE’S mikt Ea Yes, at Discount Dave's you'll not only find regular bulletin boards but also brightly colored boards and exciting graphic designs to liven up any decor! XjriCNtnv Choose from a large selection of quality fabrics. 4” x 10" FLOOR REGISTER or ANGLE BOOT Your Choice... Our Usual Cash & Carry For The Graphic Designs Is 8.99 So You Save 1.20 16”x24” NATURAL & SOLID COLOR BOARDS ON SALE AT 6.79 GORS OH EASY rqy ik< < i* in GALVANIZED PIPE 5” Diameter! While Stocks Last! i. Ranger ; COVERING • WALLPAPER FAMILY CLOTHING * DRAPES • FABRICS - - ■v % * V..s EXETER’S LARGEST DEPARTMENT STORE Sales Tax Credit This credit is 1% of Per­ sonal Exemptions for In­ come Tax purposes, and may be claimed by most On­ tario residents, with the ex­ ception of those under 16 years of age, or anyone claimed as a dependant for Income Tax purposes. nw1 Lii V ' At All Sixteen \ \ Branches Including L Opening new doors to small usiness Pensioner Tax Credit This $110 Tax Credit may be claimed by everyone over 65 years of age and resident in Ontario on December 31st, 1977, but in the case of a married couple, both over 65 at the end of the taxation year, and living in the same principal residence, only the spouse with the higher tax­ able income is eligible. BESlin conc Wl DECORATE] FEDERAL BUSINESS DEVELOPMENT BANK To obtain this Tax Credit, you list your Total Ontario Political Contributions for the taxation year of 1977 and official receipts must be at­ tached. Remember that the total allowable credit max­ imum is $500, and this is reached when total allowable contributions in the year amount to $1,150. You may claim 75% of the first $100 of total con­ tributions, 50% of the next $450 of total contributions, and 33 1/3% of total con­ tributions in excess of $550. For the 1977 taxation year, the Political Contribution Tax Credit may be claimed by either the contributor or the contributor’s spouse. In other words, official receipts for political con­ tributions are now transferable between spouses. However, a single contribution for which one official receipt is issued can­ not be divided between the spouses. It must be claimed entirely by one spouse or the , other. OUR SHIPMENT OF NEW SPRING FABRICS SPECIAL LOW PRICES on remaining stock of fall fabrics. the junction Use Your Charge* or Masfercharge 0 Think of it! You get six firelogs at a cost of only 66’/2e each in carton lots. One of our best values in years! ol d hTOTrJU THE GREAT 10 ALL PRICES SHOWN ARE CASH & CARRY Gallon’ Our Usual ( Cash & Carry 12.99 ONLY Our Usual Cash And Carry 14.99 A "Special Purchase" buy brings you top quality, plain white ceiling tiles at a price that's hard to believe! Think of it; a car­ ton of 64 tiles for only 9.89! And they're first quality 12" famous makers. ALL ITEMS ARE OFFERED ON THE BASIS OF While Stocks Lost 7 Carton Of 64 Tiles WALLEOAEB The drywall plaster board for repairing old walls or building new ones quickly, easily. 4’ x 8’ SHEETS 3/8” Thick 3 ml su’C Our & carry ? 49 p rnanently :ri <4. • >j , WHAT A SALE THIS IS! ALL PRICES ARE CASH AND CARRY BUT DELIVERY And CREDIT TERMS ARE AVAILABLE at DISCOUNT DAVE’S AT EXTRA COST For Details & ...... . . .............. QUAHT5 Our C V, 4 .> < Bnr. i, most mat* mial*. quickly and pcrniunently Le Riqe's Regular Gcntact Cement