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The Citizen, 2002-07-10, Page 20BOX 158 WINGHAM ONT NOG 2W0 A cemetery is a history of people, a perpetual record of yesterday and a sanctuary of peace and quiet today. A cemetery exists because every life is worth loving and remembering - always Distinctive Memorials of Lasting Satisfaction North St. West, Wingham Mac & Donna Anderson (519) 357-1910 HURON SUPERIOR MEMORIALS ESTABLISHED OVER 70 YEARS MIA 4 4;/.1:1•1114111 lb,••• /1 ../1111,72 Serving Blyth and all of Huron County MICHAEL FALCONER Beattie-Falconer Funeral Homes Tasker Chapel 153 HIGH STREET, CLINTON Bus.: 482-9441 Res.: 482-3664 Evening appointments available Jacquie Gowing Accounting Services Computerized Accounting & Income Tax Preparation Personal, Farm, Business & Corporate • Monthly Bookkeeping Services • Electronic Tax Filing 887-9248 INSTANT FAX AS F.A.S.T AS A PHONE Send your paperwork by FAX instantly, eg. statements, contracts, auction ads, favorite recipes, obituaries, messages... The Citizen has a FAX machine in our office that lets you contact any other FAX machine in the world ... instantly. Our FAX number is also your number so if you want to be reached instantly — we will receive your messages as well. Call Us Today For Details 523-4792 or 887-9114 FAX 523-9140 or 887-9021 The Citizen 6 106441 d' PRESSURE WASHING 519) 887.9T71 BRUSSELS, ONT..) • RESIDENTIAL • FARM • COMMERCIAL • Hot/Cold Water • Disinfecting • Chemical/Detergent Application WILLARD J. ROPP Bluevale, ON NOG IGO 519-887-9771 - SCOTT TOWNSEND PLUMBING & HEATING • FURNACE 1:?• CENTRAL AIR • FIREPLACES • GAS WATER HEATERS • IN-FLOOR HEAT • BOILERS Serving hour area (519) 482-3744 VANDRIEL EXCAVATING INC. EXCAVATING - BULLDOZING BACKHOEING-SEPTIC SYSTEMS FARM DRAINAGE - PONDS • TOPSOIL • SAND • GRAVEL Clinton 482-3783 ALLAN FRETZ WELDING & REPAIR Tel: (519) 887-9707 Fax: (519) 887-9163 'Custom Built Loaders ' Tractor Attachments • Buckets ' Bucket cutting edge replacement • Bucket quick fit plates' Stone or Manure Forks ' Pallet Forks' Bale Spears Snow or Silage Blades (plastic) RR #3 Brussels Products also available at McGavin Farm Equipment Ltd. Kara Pepper, RMT Registered Massage Therapist Working with Kathy Lorentz-Hare 412 Queen St., Blyth By appointment 523-9400 DONALD IVES General Contractor Berg Farm Equipment BRUSSELS 887-9024 THE RURAL VOICE MAGAZINE Don't Delay — Subscribe Today The Rural Voice Produced by people with farming in their blood. Serving more than 13,500 readers in the region. One year for $17.12; two years for $28.35 (GST included in prices above) The Rural Voice Box 429, Blyth, Ont. NOM 1H0 519-523-4311 holdice INSURANCE LTD. "Locally owned & operated" P.O. Box 69 470 Turnberry Street Brussels, ON NOG 1H0 (519) 887-6100 Fax: (519) 887-6109 e-mail: sholdice@wcl.on.ca D & J CONSTRUCTION • General Carpentry • Roofing • New Buildings & Renovations Jim McDonald 887-9607 ELLIOTT NIXON INSURANCE BROKERS INC. 4 Generations BLYTH, ON R. John Elliott Res. (519) 523-4323 Since 1910 NOM 1HO J. Richard Elliott Res. (519) 523-9725 519-523-4481 Randy Nixon Res. (519) 523-4989 MEMBER OF HURON INSURANCE MANAGERS GROUP PAUL COOK ELECTRIC Home, Farm & Commercial Wiring BELGRAVE 357-1537 PAGE 20. THE CITIZEN, WEDNESDAY, JULY 10, 2002. Keeping cottage in family can be a challenge You've had a cottage for years, and you want it to stay in the family. But is that what your children want? "Many parents assume their chil- dren want the cottage, but it often isn't the case," says Chartered Accountant Grant Robinson, Guelph. "Your kids have their own families and routines. They may not be able to afford a cottage or they may not want to share it." The best way to find out is to ask. "Once you know what your children want, you can plan accordingly," says Robinson. "If no one wants it, or if the children can't agree, it may You want and expect more than just great tasting food when you dine out. But how do you know if a restaurant practises safe food han- dling and sanitation procedures? How do you find restaurants that offer healthier meal choices and more non-smoking seating than is required by law in your commun- ity? "Eat Smart! Ontario's Healthy Restaurant program, takes the guess work out of choosing restaurants which demonstrate exceptional standards" says Barb Chisholm, die- titian, Huron County Health Unit. "When consumers choose to dine at an Eat Smart! restaurant, they are guaranteed a variety of healthier food choices, both on the menu and by request, a track record in safe food handling with kitchen staff cer- tified by public health and more non- smoking seating than is required in the community" she explains. The Eat Smart! program is a be best to sell." If you leave the cottage to some children and not others, keep in mind that the capital gains tax on it will be paid out of your estate. To treat your children equitably in this circumstance, be sure they receive bequests of equal value. "Some kids will get the cottage 'share' plus cash, and others will just get cash," explains Robinson. "The total would be the same, but made up of different assets." "Do your homework and deter- mine the cottage's value," suggests chartered accountant Karen Siezak, province-wide initiative that gives an "award of excellence" and vari- ous promotional items such as door decals, table tent cards, information brochures and consumer information cards to participating restaurants. Restaurants may apply to join the program or they may be nominated by consumers or public health inspectors. When an application or nomina- tion is received at the health unit, an assessment of the restaurant is con- ducted. The Eat Smart! assessment involves nutrition, food safety, non- smoking seating and review of pre- vious inspection records. The award is valid.for one year, at which time the restaurant must reap- ply and be reassessed in order to ensure they maintain all necessary criteria. The program was initiated in 1999. Close to 700 restaurants and 31 of the 37 health units in Ontario are involved. New restaurants are continually Toronto. "How much was the cot- tage worth when it came into your possession? What is its current value? Once you have this informa- tion, you can work out the capital gains tax liability and factor it into your estate planning." One way to minimize the capital gains tax hit is to buy a life insurance policy. "If you think the tax bill will be $30,000, buy a policy that will pay that amount upon your death," says Slezak. "However, you must be insurable, and if the property keeps increasing in value you may have to revise the coverage." being assessed and added to the pro- gram. The goal is to lower incidences or heart disease, cancer and other dis- eases by promoting healthy food choices and non-smoking environ- ments. The following eight Huron County restaurants have met the Eat Smart program requirements for 2002 and received their awards at the Huron County Council meeting on Thursday, July 4 at 9 a.m.: Bluevale Kountry Kitchen, Bluevale; Burger Bar, Goderich; Deli-licious, Clinton; Fireside Cafe, Wingham; Harbour Restaurant, Bayfield; Lil' Miss Muffins, Goderich; Redwood Restaurant, Clifford; Riverboat Restaurant, Wingham. For more information about the Eat Smart! program or if you are . interested in nominating a restaurant in Huron County for the Eat Smart! award, please contact the Huron County Health Unit at 519-482- 3416. Another option is to place the cot- tage in a trust while you are living. "You will be required to pay capi- tal gains on the cottage when you put it in a trust, so take this route as soon as you acquire the cottage or when its value is low," advises Slezak. "The value of the cottage will be frozen for up to 21 years in the trust, so you are deferring additional capi- tal gains during that period. If you die during this time, your estate won't have to pay capital gains tax. You can also extend the capital gains tax deferral by passing the cottage out of the trust to your children any- time before the 21-year mark." If you inherit a cottage, "don't just start paying the bills as they roll in," says Robinson. "Step back and fig- ure out the cost of taxes, heat, hydro, maintenance and unexpected items. Then you will know if you can afford to operate it." If you are sharing a cottage inher- itance with others, work out an agreement on everything from split- ting costs to who will put the dock out each year. "If you can't agree, ask a family friend or a chartered accountant to mediate the discussion, and put the details in writing," advises Slezak. If you decide you don't want to keep your cottage inheritance, sell it as soon as possible to minimize cap- ital gains taxes. "It's a lifestyle inheritance, not just a financial one," Robinson says. "If you can afford it, and it's what you want, great. But remember that the annual cost of operating a cot- tage will likely be much higher than renting a place or going on a cruise." The personal and financial deci- sions relating to cottage inheritances are complex. If you inherit a cottage — or want the one you own to stay in the family — ask a Chartered Accountant for advice. — Brought to you by The Institute of Chartered Accountants of Ontario. Dining out can be healthy Business Directory