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The Citizen, 2007-05-03, Page 42PAGE 42. THE CITIZEN, THURSDAY, MAY 3, 2007.Ah, the family cottage – how doyou hand it down to the nextgeneration, keep peace among yourchildren, and manage to fund a hugetax bill? “As the boomers get older, this dilemma is more and more common,” explains chartered accountant Karen Slezak of Toronto. “The escalating value of cottages means they are now significant assets. Unlike other assets, they evoke strong personal attachments, memories and emotions – so making a decision can be very complex.” “Start the discussion process early and explore all the options openly,” advises chartered accountant Sandra Bussey, of Waterloo. “Cottages are key elements in estate planning. Unfortunately there is no cookie- cutter approach to deal with them – it depends on many different issues, including the number of childrenand the value of the property relativeto the estate.”If your family is grown and youfind that maintaining the cottage by yourself isn’t so much fun anymore, what should you consider when deciding the future of your cottage? “Find out what each family member wants and who is interested in having the cottage,” says Bussey. “Many families are scattered these days, and perhaps only one child is in a position to use the cottage. If it is a significant portion of the estate, make sure there are other assets, if it is important to you that all your children are treated equally. “Most importantly, collect all the information about the cottage and its history. This helps determine the potential capital gain – which can be a significant factor in your decision- making, depending on the size ofyour estate. When was the cottagepurchased? What improvementshave been made? Is there a principalresidence exemption? Even with the principal residence exemption that may reduce the capital gains tax, it can still be a huge amount,” explains Bussey. According to Slezak, making these decisions takes you to the next stage of your planning process – where to go in the future. “Look ahead and determine what the tax bill will be down the road, in five to 20 years time. While you can’t predict how the tax rates will change, you can lock in a number, considering inflation. “Are there other assets in the estate to fund this tax bill, and can they be readily converted into cash? If there are not enough resources, consider other options, such astaking out life insurance to cover thetax liability,” suggests Slezak.“You can also set up a family trust.If you’re buying a cottage right now, put it in a trust right at the very beginning instead of buying it directly yourself. Then the trust owns the property as an investment, and the capital gains tax is passed down one generation.” It takes co-operation to manage a family cottage. To help avoid conflict, draw up an agreement covering such issues as repairs, maintenance, and allocating weekends. Both Slezak and Bussey agree – plan ahead and consult your CA, who will help you arrive at the decision that’s best for your family. – Brought to you by The Institute of Chartered Accountants of Ontario. The provincial government’s target of limiting kindergarten-to- Grade 2 class sizes to 20 pupils is the main driver behind an $853,800 addition to Listowel Eastdale Public School. Trustees of the Avon Maitland District School Board approved the tendering process for the project at a regular meeting Tuesday, April 24. JP Commercial Contractors submitted the successful bid of $1,249,740. The majority of that amount covers the addition of one classroom, staff washrooms, a new library and a new computer laboratory. This will allow administrators to bring Listowel Eastdale in line with the province’s primary class size objective, which makes it eligible for specific funding. The balance of the total tender will be funded through the Education Ministry’s Good Places to Learn initiative, and will be used to complete upgrades in the existing building. This will include new windows, exterior doors, classroom millwork, primary electrical upgrades, existing washrooms and site sewer upgrades. Also approved at the April 24 meeting were tendering process for mechanical and electrical upgrades at Stratford Central Secondary School (SCSS) and Exeter Public School. The SCSS project, with a tendered amount of $457,700 submitted by Turner Plumbing and Heating, will consist of upgrades to the existing heating and ventilation system and lighting replacement. And the Exeter Public project, with Lannin Electric submitting the low bid of $208,098, will include a new transformer, secondary switch gear, upgrades to the electrical panel and lighting. Both projects will be funded through Good Places to Learn. Beat the temptation. TOLL-FREE 1-877-513-5333 What to do with the family cottage Avon Maitland trustees approve tendering for Eastdale addition Award Brendan Boven of the Blyth area, took home one of the Huron County 4-H Chinchilla Club’s many awards at their 11th annual show and auction last Saturday in Walton. The club had judges on hand to grade all of the animals and place them accordingly in preparation for their eventual buyers. (Shawn Loughlin photo) Buffet Dinner 5 pm - 7 pm $15.95 BrBrunch & Dinner Bufunch & Dinner Buf fetfet Brunch 11 am - 2 pm $12.95 www.wgcc.on.ca Wingham Golf & Curling Club Jamestown Rd., Wingham 519-357-2179 GG rr ee aa tt GG ii ff tt ss ff oo rr MM oo mm 15% off all women’s clothing & golf gloves Sale runs May 9-13 SS pp rr ii nn gg RR aa tt ee ss 9 holes $14 ~ 18 holes $20 Driving Range Open $5/basket Golf lessons available from golf professional Dave Meriam. Great place to come for all your team, work and family parties. Call the golf club for details. Call for reservations & details Blyth Rd., Auburn 519-526-7759 NOW LICENSED UNDER LIQUOR LICENCE ACT OF ONTARIO Stickers Family Restaurant Monday - 6:30 - 4:00; Tuesday & Wednesday 6:30 - 8:00; Thursday, Friday & Saturday 6:30 - 9:00; Sunday 9:00 - 7:00 Saturday, May 5 Wing Night 5 pm - Closing Friday Smorg. ~ 5 pm - 8 pm Sunday Smorg. ~ 4 - 7 pm The Brubachers of Ethel Restaurant & Bakery Real Home Cooking Try our Cinnamon Buns 519-887-8659 Mon. - Fri. 7-6:30; Sat. 8-6:30, Sunday Closed BRUNCH 2 Sittings 11 a.m. & 1:30 p.m. $13.99 - Adults $7.99 - preschool to 10 Free - under preschool SATURDAY NIGHT SPECIAL - Prime Rib SUNDAY BRUNCH - 11 a.m. - 2 p.m Hours:Mon. - Sun.11 a.m. - 8 pm. 272 Huron St. Clinton 519-482-1119 BUFFET 2 Sittings 4:30 pm. & 6:00 pm. $15.99 - Adults $8.99 - preschool to 10 Free - under preschool Reservations Required May 13May 13 By Stew Slater Special to The Citizen To find out more about offering high school students work experience contact the Foundation for Enriching Education Perth Huron at 519-527-0111 ext 231 or visit www.foundationforeducation.on.ca Training students today creates a pool of skilled workers for tomorrow Sponsored by the Ontario Learning Partnership Group and the Provincial Partnership Council Supported by The Ontario Ministry of Education and The Ontario Ministry of Training, Colleges and Universities BUY? SELL? TRY CLASSIFIED This recipe has been tested by me in my home. It’s easy family food that teenagers and parents will enjoy. COOKED SALAD DRESSING 2 tbsp sugar 1 tsp. dry mustard 1 tbsp flour pinch of salt 2 egg yolks 3/4 cup milk 1/4 cup vinegar 3 tbsp butter few grains cayenne pepper In top of a double boiler, over simmering water, mix together sugar, mustard, flour, salt. Add the milk and beaten yolks. Stir in vinegar slowly. Stir and cook until smoothly thickened. Add butter and cayenne pepper. Store in a jar in the refrigerator. Country Fare By Patricia Ham, Auburn School House