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The Goderich Signal-Star, 1975-03-06, Page 25A • 't.10 TI Q: The Family Allowance cheques received for our children are made out to my wife. Does this mean she must report the payments as in- come?il A. Mt necessarily. The law •'requires- that the individual who claims ' a personal exemption on behalf of a' child •for whom the payments are received must report the payments as income. If neither parent claims an exemption, -theversorrto-whormthe-cheques are made out must report the income. For further' in- formatom-refer to Itenr7-ofthe Income Tax Guide provided with your income tax return. +++ Q. When filing my tax return, should interest be declared in the year it is earned or the year ' it is received? K You may report interest as" income either when you become entitled to receive it, or when you actually receive but you must follow the same „ .method regularly from year to 111/ • II 1111 al I 111‘ 11 • 111 111 N111,•11111N1 •NIN 11Y 116111•1111111111N11111P iil1 a1 1111111111111.1•11•1" ' • los of, • • • • Elks, '• • • • 11•„ • •• • 111/1 111 1111 1111 ' IlII'ill110.1111 .:A:!11111111 - half of it on each of our returns? A. If you and .yottr•wife deposit an equal amount, of your respective earnings, then the interest is earned equally. If one of you deposits more than the other, • then that person should report a larger share of the interest. +++ Q. What is the general rule as am making out MY income tax return and claiming "fly wife, must I include the Old Age Security Pension' as part of her income? A. Yes. The Old Age Security Pension as well as any sup- pfement received are her in- come and must be taken into account fn determining the amount, if any, of your married Loial Liana involved 41 • GODERICH SIGNAL -STA TBVR.S1:4.Y.;MARCJ 6, Canadian Legion yellow tulips on sale for anniversary year Fifty years pf service to the ex -serviceman and woman will be marked this year when the Royal Canadian Legion celebrates its Golden Anniversary from November 1975 to November 1976. To mark this anniversary, the Legion has embarked upon a project which is aimed at having a carpet of •golden yellow tulips blooming from coast to coast in the spring of 1976. • A specially -bred Netherlarlds tulip bulb, registered as "The Royal Canadian Legion'Tulip" is being grown in the fields of The Netherlands where so many ,,Canadians died in the Second World War. • The Royal Canadian' ‘egion, through its branches across the countPy, is takirlg orders for the Legion tulip bulbs for delivery in 'Septemberof 1975. Canadians from coast to coast are invited to join the Legion in its celebrations and are en- couraged to purchase these bulbs from their local branch of the Legion. Celebrations c o m - memorating the creation:of the Legion in 1925 will 'start 'on November 10 -. the night before Remembrance Day. In emphasizing that the 50 - year old Legion wants to stay young, Dominion President R.D, McChesney, of Kirkland Lake told a news conference that the scheme of the year will be Old Torch, New Flame. Mr. McChesney said that there are now 446,000 members in 1,825 Legion branches across the country, This is the result of many groups represen,ting about 20,000 persons uniting in Winnipeg in 1925 And holding their first Unity Conference there in 1926. He said years of peace have led the Legion to concern itself with community and national affairs as well as with ex - servicemen and women. The organization has recently opened its doors to the children of its members and deceased service personnel. Some 38,000 of these young persons have already joined. Another feature of the an- niversary • year will be a Dominion Convention' in' June, 1976 in Winnipeg, the birthplace of the' Legion. Help Legionnaires pay - a tribute ,to the past. and salute the future of Canada by pur- chasing these tulip bulbs from your local Legion. 1 • • NOTICE! • Bluewater Taxi announces their new extended srvice 6:30 a.m. to 12 midnight daily 524,7305 "TIME CALLS OUR SPECIALTY" 111111•11101111111116 Par as capital gains or losses exemption. • are concerned? + + A., The general •rule -is that Q. _My,: husband and . I ...*" --one-half of--captta-1 gahis--are—separated-in-1-974-and 1 -obtained - included in income•and taxed at, custody of our child on whose a person's normal rateof tax. behalf both of us 'will be When de -alit -4 with' capital claiming a---p-ersonarexemptiorr year. . + + ' Q.- My employer pay s me an allowance to cover my 'board and room while I am wOrking'at distant work . sites 'away from 'my ordinary place of residence where I support my wife .and •family Previously, I was told, that this had to be included in income for income tax 'pur- • poses because I was not a • construction worker. I un- derstand that this ns) longer - applies. Is this correet?, A. Yes. This exempting • provision now applies to all workers employed at a distant work site providing they meet . the other necessary conditions. + -=1"' + •' Q J..received , a...Jump sum upon retirement. I do not want to pay tax on it athis titins but • would like to invest it so as. to • spread the tax over a number of years. Is there some way that this can be done? A. Yes. A person can use such amounts to purchase an income averaging annuity from a licensed • or other'w ise authorized person. The annuity may be for life, or a guaranteed term not exceeding 15 years but • not extending beyond the an- nuitant's 85th birthday. + + + Q. 'My wife and I have a joint bank account. The, money that my wife pays into the bank account is from her earnings as a stenographer. The T5 slip is made out in our joint names. Do I declare the income on my tax return or does my wife declare it on her tax return, or should we divide the Fhterest income, declaring • losses, one-half of such losses for that year. Wlfich of us must maybe deducted against one- report allowance payments as half of capital gains, When 'income? ' losses exceed gains, subtract ,one-half of .your gains from one- • ' A. Each of you must report a half .of your losses and -deduct' ' portion of total payments up to $1000 of the difference. • received in the year. To Q. My wife has interest from determine your share, multiply • bonds that 1 purchased for her the amount of yopr exemption in her name. Is this -interest for the child by the total of considered to be my wife's payments received' in the year income? and divide the product by the A. The interest is' your in- total of personal exemptions come because you purchased' claimed for the child by you .the.bonds from your fund. The " and your husband. same rule would apply to di viderids on shares, intecelst on savings accounts and so on. It is . the persbn Who had the money to invest who -must report the • is a regular weekly feature income earned. „ • •• Q. My wife and I are both.- of this neWspaper retired. She:receives the Old • Age Security Pension. 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