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The Rural Voice, 1981-11, Page 3BIG SAVINGS FOR AGRICULTURE DEADLINE: DECEMBER 31st, 1981 The Bank of Nova Scotia is offering term loans through Small Business Development Bonds (SBDBs), enabling some corporations, on certain conditions, to borrow from Scotiabank at substantially less than the rate they usually pay. Who is eligible? Canadian -controlled private corporations that qualify for the small business tax rate under the terms of the federal Income Tax Act. For businesses that are considering incorporation, certain qualifying purchases made both before and after the date of incorporation may be eligible. For what purpose can SBDB funds be used? —To acquire new depreciable assets, or to purchase land, used in the conduct of business. Excluded are property acquired primarily for lease to others, automobiles, and some other transporta- tion equipment. For qualifying renovations and leasehold improve- ments of a capital nature made to buildings used by the operating business. For qualifying research expenditures. What amount :may be borrowed? Not less than $10,000 and not more than $500,000. Qualifying businesses can borrow through the SBDB program only once. What is the term to maturity? Not less than one year and not more than five years, with repayment amortized up to 25 years. What is the SBDB interest rate? It is variable, but for most businesses it is substantially less than the rate they usually pay. What is the SBDB time limit? The federal government requires that expenditures using SBDB funds be made by December 31, 1981. The SBDB program is'retroactive, applying to qualifying expenditures madeafter December 11. 1979. Expenditures made after that date which meet SBDB criteria can be financed at Scotiabank at the low SBDB rate. Do I have to be a Scotiabank customer? Scotiabank welcomes any business meeting SBDB criteria to apply for SBDB financing, or for conversion of qualifying debt incurred at any financial institution after December 11, 1979. If you now deal with another institution, look on Scouabank as an additional money source. That's the good news. What's the bad news? The bad news is really not too bad. Interest payments on Small Business Development Bonds are not tax deductible. Even so, the cost of funds to small business through SBDBs can still be substantially less than prevailing bank rates. What to do now? Space permits only a summary of the terms of the Small Business Development Bonds program. For more information, speak to your accountant and/or any Scotiabank manager. If you think you qualify, act now. Scotiabank THE BANI( OF NOVA SCOTIA Registered Trade Marks of The Bank of Nova Scotia