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The Citizen, 1991-05-29, Page 11Program a financial cushion BY JOHN BANCROFT FARM MANAGEMENT SPECIALIST HURON COUNTY The 1991 Farm Interest Assis­ tance Program is a one-year $50- million program designed to provide a financial cushion to farm businesses in financial need. Farm corporations, farm partner­ ships and sole proprietorships may apply for the program if: •the farm business had a gross farm income of at least $15,000 for the fiscal year which ended during 1990 •the majority (at least 51 per cent) of the farm business is owned by residents of Ontario •the farm business is in operation during 1991 What is the maximum rebate available? Farm businesses where one person claims the farm net income (or loss) for tax purposes and farm corporations with one shareholder are eligible for a grant of up to $8,000. A grant of up to $12,000 is available to farm busi­ nesses where two or more individu­ als claim the farm net income (or loss) for tax purposes and to farm corporations with two or more shareholders. How is the rebate calculated? Take your total 1990 farm interest paid, subtract 10 per cent of your total farm expenses up to a maxi­ mum of $5,000 and multiply by 25 per cent. If your total net income exceeds $40,000, the grant is reduced by 50 cents for every dol­ lar your total net income exceeds $40,000. Total net income is calcu­ lated by adding all sources of income (including farm net income) from page one of the 1990 Tax Return. Losses are considered as zero for this calculation. Only one application form per farm business unit should be sub­ mitted. The farm business unit is the unit which prepares a separate income and expense statement for tax purposes. Applications will be mailed in late May directly to everyone who participated in the 1990 Income Assistance Program. All other farm businesses may pick up an application at the Agricultur­ al Office. THE CITIZEN, WEDNESDAY, MAY 29,1991. PAGE 11. Growing into the future The members of Walton Wl planted at Norway Maple tree at Walton Public School last Monday. Wl President Margaret Mclnroy explains to the students that the tree planting is part of a Federation planned theme for this year. A second tree was planted at the ball park. "They are," Mrs. Mclnroy said, "a Wl symbol of branches, supported by the strong roots of their history, reaching out for the light and growing into the future."