18 The Canadian Statesman, Bowmanville, December 28,1983 Durham Agri-News By Brian Hall, R.O.S. Specialist (Agr.) Family Members as Wage Earners Many farm operations make use of family members in helping run the farm business. However, many farm operations operations do not take advantage of income tax regulations which allow you to pay wages to children and your spouse. The paying of wages to family members is a family decision. However, if the decision decision is made to pay wages, then it must be for work actually done or services rendered such as bookkeeping, bookkeeping, to help the business operate operate efficiently. Many times the real concern is how to handle Income Tax, Unemployment Insurance, Workmen's Compensation and Canada Pension payments. Although there are some inconveniences, inconveniences, there are many advantages to paying wages to family members. There is also a personal side to paying family members a wage. People have a sense of pride and accomplishment if they do a job and receive payment for it. It is easier to encourage responsibility in young people if they are given specific tasks to do. The farm may claim the wages paid as a farm expense. T-4 Forms must be completed completed for an individual who receives receives a wage of over $250. Many deductions such as Income Tax, Canada Pension, etc. do not apply to children employed by parents. For instance, instance, if children are under 18 years of age, then no payments payments need to be made. Generally a child who is claimed as a dependent is not eligible for Unemployment Insurance coverage. Workmen's Workmen's Compensation assess- ' ments must be paid for all employees except a spouse. New employers should write to the Workmen's Compensation Compensation Board giving full details details on their proposed payroll. In 1983 a child may receive net income of up to $3,870 in a year before a parent loses the child as a dependant. This will depend on age of the child, wages paid, and whether or not the child is paying tuition. The payment of a wage high enough to remove the child as a dependant claim for the farmer is the cut-off point for paying wages. Further information on paying family members a wage is available in a fact- sheet entitled "Family Members as Wage Earners" and is; available from the OMAF Office. If the decision to pay wages is made, then wages should be paid throughout throughout the year. Time to Take Inventory December 31st and January 1st are farm inventory days for many farm businesses. If the year end for your farm business is December 31st, a farm inventory .should be taken now. The farm inventory is a valuable tool for determining the true profit picture of the farm operation. The farm inventory inventory will include market and breeding livestock, crops, supplies, feed, current receivables receivables and current payables. Since these inventories vary quite substantially from year to year on the farm, and since these items have a dollar value, it is important to take stock of these items in determining determining the farm profit picture. picture. Once taken, I am sure the farm inventory will be of great value to you. Farm Inventory Inventory Worksheets are available available from the OMAF Office. Take Care of the Christmas Turkey Poultry of any kind is a perishable food and needs to be treated with care. However thawed, a frozen bird should be kept in the original vacuum-sealed bag so the meat is protected from any source of contamination. Refrigerate Refrigerate it as soon as it is defrosted and cook within 24 hours. A fresh turkey should be removed from its original wrapper and covered with a loose foil. Store the giblets separately from the bird and keep both in the coldest part of the refrigerator for no more than three days. Never stuff the bird in advance. Don't even mix up the dressing until just before roasting. Any equipment such as a knife or cutting board used with the raw bird needs to be thoroughly thoroughly washed with hot, soapy water before it touches the cooked bird. After the turkey feast, remove remove the stuffing and refrigerate. refrigerate. At sub-zero temperatures, temperatures, it will keep for two months. Chill the turkey as quickly as possible after the '•M .■ MAKE HEALTHY LUNGS YOUR GOAL Glvv to ChrUtmuM Souls Christmas dinner. Keep it snugly covered with foil for up to four days. Freeze any remaining remaining turkey. Remove the meat from the bones and wrap meal-size portions in foil or plastic, according to the size of the pieces: slices, chunks and tidbits. This should be used up by the end of January. If it is covered with, gravy or broth, it will retain its quality for about three months. If your turkey is treated with care before and after roasting, the leftovers will be as safe and enjoyable as the feast. The Above Footnotes By: Barbara Weese, R.O.S. Specialist (Home Econ.). Successful Christmas Party Held By Seniors ELIZABETHVILLE (intended for last week) The senior citizens met for their meeting on the 8th with a good turnout. Next week we have our Christmas Christmas dinner at the Legion followed with progressive euchre and a cake for the December birthday members. members. On Sunday, the church was tastefully decorated for the white gift service. Mrs. M. Davis and Mrs. Rose McMurray conducted the service. The Advent Apple; The Selfish Family; The Gift Tree; and The Free Gift were stories read by different different students of the Sunday School. Rev. Rutherford had the announcements for the week. Mr. Quantrill and Mr. Monroe took up the offering. offering. The children of the Sunday School decked the tree with mittens and socks. Mrs. Davis had apples which were passed to the children and at the end of the service the rest were given out. Coffee was served as usual. Our U.C.W. Unit II was called off on Monday as the weather wasn't the best. Our general meeting and Christmas , dinner on Wednesday was held at the church. Some of thë'mem- bers were unable to attend due to the icy weather. There were twenty-two sat down for dinner. Mrs. D. Munroe had the devotional program and the guest speaker was Mrs. E. Ford from Toronto, a friend of Mrs. Barb Gray's. Miss Mary Alice White arrived arrived home for Christmas from The Pas, Manitoba, yesterday. Several cars have slid into the ditches over this icy spell. No serious damage reported. The senior citizens held their Christmas party on Thursday which began with a dinner at the Legion followed followed with a progressive euchre party, also finishing up with a birthday cake for the December birthdays. Sunday church services were very well attended. Rev. G. Rutherford continued continued with the life of Ruth, telling that not only men were doing God's work but Ruth gave up her birthright to come and live with her mother-in-law and eventually eventually married Boaz and had a son that was a forefather of King David. Next Sunday will be a combined service at 10 a.m. at Welcome. Jan. 1st will be on the life of Samuel, at Garden Hill. In my last report I am sorry to report that I omitted omitted that Mr. and Mrs. R. Crombie and boys, also celebrated Christmas with Mr. and Mrs. C. Mercer at their dinner November 27 along with the rest of the family. We held Christmas on Saturday and had Mr. and Mrs. E. Fowler; Mr. and Mrs. H. Staats and family, Brantford; Mr. and Mrs. R. Westheuser and girls; Mr, and Mrs. Raymond Fowler and girls; Mrs. B. DeKoker, Sunderland; Ken Fowler and Kathy Toms, Mr. and Mrs. Staats left for home on Sunday afternoon, and Mrs, DeKoker left for Mexico on Sunday. Also, Mr, and Mrs. Bruce Fowler attended. Mr. and Mrs. 0. Mercer had their grandchildren Angie and Aaron Prévost for the weekend and Robert Mercer took them and Andrew Andrew to the Santa Claus parade in Port Hope, on Friday Friday night. Mr. and Mrs. Orley Mercer celebrated Christmas by taking the family out for dinner at the Jade Gardens on Sunday evening. They had Mr, and Mrs, Jim Fuji, and Vicki, with her boyfriend; boyfriend; Steven with his girlfriend; Mr. and Mrs. R, Prévost and family, Lindsay; Mr. and Mrs. llobt. Mercer and Andrew, FROM ALL OF US AT A&P... Prices effective thru Sat., December 31 st, 1983. A&P reserves the right to limit quantities to normal family requirements! All A&P stores will be closed Mon., January 2nd, 1984 Happy New Year! v * ^ START THE NEW YEAR BY SHOPPING AND SAVING AT A&P! READY-TO-SERVE, FULLY SKINNED WHOLE 14 TO 17 LB AVERAGE Swift Premium Hams 3f/i 49 lb Shank or Butt Halves-3.51/kg-1.59 lb Ham Quarters-3.95/kg-1.79 lb STUFFED MANZANILLA OR LOOSE PACK QUEEN 375 ml JAR Unico Olives fSAVE! UP TO .90 .99 OUR REGULAR PRICE UP TO 1.89 TROPHY, DRY ROASTED (450 g TIN-2.49) Peanuts 3 f a 5 r 9 1.79 BLACK DIAMOND, EXTRA OLD Cheddar Cheese 9.99 wheel BICK'S, ASST VARIETIES INCL SWT GHERKINS 375 mL jar Party Packs 1.99 ASSORTED FLAVOURS Canada Dry 99 case of 24 280 mLtins OUR REGULAR PRICE 7.99 750 mL bll .49-Plus .30 btl dep W/GATHERS, X ABSORB 60'S, TODDLER 48'S, TODDLER PLUS 40'S Pampers , Diapers | OUR REGULAR PRICE 9.99 'Si Q49 .50 V ASSORTED VARIETIES Peek Frean Crackers A&P, WHOLE Mushrooms ORANGE PEKOE Red Rose Tea Bags 300 g 1 OQ pkg I afa«# ,o r .89 r2.09 PROCESS CREAM CHEESE Kraft Philadelphia 139 ■ 250 g ■ pkg OUR REGULAR PRICE 1.87 INSTANT, REG OR DECAFF COFFEE 8 OZ JAR Taster's Gga C49 Choice I1ËJ U OUR REGULAR PRICE 7.49 ASSORTED VARIETIES Stokely Vegetables ,4 «"" .69 1.49 SILVERWOOD, 1 % PARTLY SKIMMED Cottage Cheese KRAFT PROCESS Cheez Whiz 500 g cln 500gO QQ Jar kivJ CHRISTIE Ritz Crackers SAVE .30 199 1 450 g ■ pkg OUR REGULAR PRICE 2,29 A&P, IN OWN JUICE, CRUSHED, TIDBITS OR Sliced Pineapple 19 FL OZ TIN 69 OUR REGULAR PRICE .99 A SUPERB BLEND, RICH IN BRAZILIAN COFFEES. CUSTOM GROUND Tomato Juice I 8 0'Clock Coffee OUR REGULAR PRICE 1.19 Limit 6 per family purchase SAVE 2.20/kg CUT FROM CANADA'S FINEST GRADE 'A' BEEF T-Bone Steak or Boasts OUR REGULAR PRICE 9.90/kg-4.49 lb MWaMHEHiIilEl CUT FROM CANADA'S FINEST " GRADE 'A'J3EEF , Sirloin Steak 725/329 ■ 'kg / SAVE ,88/kg-.40 lb GRADE 'A', FROZEN, EVISCERATED Basted Turkeys / Jon 725/029 Oto/129 ■ • / -- ■ / I ■ / ' / ■ ALL AVAILABLE SIZES ■ /kg / lb 'kg / ■ lb NO CONFUSION AT A&P! OUR REGULAR PRICE 9.46/kg-4.29 lb OUR REGULATRICE 3.72/kg-1.69 lb COMBINATION PACK CONTAINS: 2 RIB ENDS, OLDE-fASHIONED, HALVES 2 LOIN ENDS. 4 CENTRE CUT CHOPS ^ ^ ^ w Loin Pork /169 Schneider s 791/059 Chops U v, /1 Hams f »,/u OUR REGULAR PRICE 5.05/kg-2.29 lb VAC PAC GRADE *A\ EVISCERATED FRESH LEAN Frozen Geese 3 !/1 9 Ground Beef 4t*/1 ROAST OR CHOPS. CENTRE CUT (BONELESS 6.59/kg-2.99 lb) CUT FROM CANADA'S FINEST GRADE 'A' BEEF, TENDERIZED Pork Loins 4"/IS Cube Steak RIB OR 3 TO 3Vi LB TENDERLOIN PORTION _ PORK LOIN RIB PORTION (COUNTRY STYLE) i n 073/169 » n:u„ A39 /199 2 LOIN ENDS. 4 CENTRE Loin Pork Chops OUR REGULAR PRICE 5.05L-, GRADE 'A\ EVISCERATED FRESH LEAN Frozen Geese 3 !/1 9 Ground Beef 47kg/1"; ROAST OR CHOPS. CENTRE CUT (BONELESS 6.59lkg-2.99 lb) CUT FROM CANADA'S FINEST GRADE 'A' BEEF, TENDERIZED Pork Loins 4"/IS Cube Steak 7"/3S RIB OR 3 TO 3Vi LB TENDERLOIN PORTION PORK LOIN RIB PORTION (COUNTRY STYLE) Pork Loin Roasts 3"/1S Spare Ribs 4S/1S RIB PORTION SWIFT. HALVES. 5 TO 7 LB AVERAGE(DINNERSTYLE 7.70/kg-3.49lbl Boneless Pork Loins 61?/2 9 Sugar Plum Hams 05J/2 99 (SHANK OR BUTT HALVES 3.51/kg-1.59 lb) CANADIAN QUEEN, SLICED Ham Quarters or*/17 Cooked Ham v "s p g c r 9 rAWAniAki mitre m urvr no quupct SWIFT OLD MILL Breakfast Sausage 3"/1 kC PAG GRADE'A', EVISCERATED™ CANADIAN QUEEN, HOT OR SWEET SaUSage Italian Style . „ GRADE'A', EVISCERATED 35/1 SLICED, REGULAR 500 g VAC PAG GRADE'A', EVISCE Maple Leaf rr\ fgg Frozen Side Bacon |uo| I Ducks OUR REGULAR PRICE 3.29 4 TO 5 LB AVERAGE 149 lb 062 /119 /kg / I lb xV\E FAR4/ For Freshness l Sevtnfi PROD OF FLORIDA, SEEDLESS (BjV ' ** *Limes 1 fSi lai ' |e I8/.99 OUR REGULAR PRICE 4 FOR .99 PROD. OF CALIFORNIA CANDA N0.1 GRADE, PROD. OF ONTARIO Fresh Broccoli bund, .99 Green Cabbage 00 ci, .69 CANADA NO. 1 GRADE, PROD. OP FLOfUDA, SWEET CANADA NO.I GRADE, PROD. OF CALIFORNIA Green Peppers 3/1.00 Red Grapes 2! 9/ n>.99 PROD. OF CALIFORNIA Green Onions 3 1.00 PROD, OF FLORIDA, DELICIOUS IN SALADS & DIPS Large Avocados 2/ .99 PROD. OF U.S.A., DELICIOUS IN SALADS -- Spinach 2"'S'1.69 P.E.I. Potatoes C3.99 PROD. OF CALIFORNIA bunches CANADA NO.I GRADE, ALL PURPOSE bag 1 LB BAG OUR REGULAR PRICE 3.59 (3 lb bag-8.89 Our reg price 10.69 SAVE 1.80) JANE PARKER, SLICED 100% Whole Wheat Drear OUR REGULAR PRICE .99 S^VE|675 9 L °AF .30 .69 SILVERWOOD OR BEATRICE Whipping Cream JANE PARKER (OLDE-FASHIONED RAISIN PIE-1.49] Mince Pie 6 S ize 9 250 g QQ- ctn .359: JANE PARKER, SLICED PUMPERNICKEL, PLAIN OR SE 450 g loaf Sour Rye Bread 1.89 MOUNTAIN DEW, PEPSI-FREE REGULAR OR SUGAR FREE, REGULAR & DIET Pepsi-Cola 43 OUR REG PRICE .75 750 mL btl case of 24-280 mL tins-6.99 HOSTESS, ASST VARIETIES 200 g PKG Potato Chips r • ' SAVE .20 OUR REGULAR PRICE 1.59 BICK'S, ASSORTED VARIETIES Dill Pickles SWEET MIXED OR BABY DILLS Bick's Pickles FRITO-LAY, ASST VARIETIES Tortilla Chips 1.5 litre jar 2.99 3.49 250 g 1 7Q pkg I . * W 1.5 litre jar FROZEN, CONCENTRATED, ORANGE GRAPEFRUIT APPLE OR GRAPE Sun Pac Juices SAVE UP TO ,50 99 OUR REGULAR PRICE UP TO 1.49 CREME DE LA CREAM, SILVER LABEL 2 LITRE CTN , Silverwood Œ) IceCream UÜJO OUR REGULAR PRICE 3.99 SILVERWOOD OR BEATRICE Egg Nog SILVERWOOD Party Dip SILVERWOOD Sour Cream 1 litre ctn 500 mL cln 1.29 "• .99 1.49 ctn MINERAL Perrier Water case of 12 685 mL btls OUR REGULAR PRICE 1.09 EACH