CN na ng a J a a aie Free vey yey from the Sulphur fumes igh smokestacks of an in- ustrial plant have killed 350 al - we sy \ FOREST RAVAGED BY FUMES square miles of forest around Wawa in Northern Ontario. The area now is covered with iil 0h I, JER Ah BB denuded birches and stumps of cedars as far as the eye can see. (CP Photo) Maple Leaf Services Distributes Profits OTTAWA (Special to The hawa Times) -- Maple Leaf rvices is not a private com- ny operating for the profit of group of high-ranking Cana- in army officers, This was ade clear here by Brigadier K. Black (retired), the pres- :nt and managing director of 2 organization. Recently there have been stor- ; of complaints from some of > Canadian soldiers stationed th the Canadian Brigade in est, West Germany, about the eration and organization of iple Leaf Services. While mplaints of this nature are nsidered as a matter of course the Canadian Army and as rt of a soldier's normal right "beef", the latest criticisms ve come chiefly from soldiers' ves who now find that it costs 2m more to buy goods in the LS stores since the devalua- m of the Canadian dollar. ROP PASSED ON Army spokesmen point out ait when the Canadian dollar «s at a higher level in relation the German mark, there re no complaints voiced about 2 fact that the Canadian dol- * bought more goods. It is ly since the drop in the value the dollar that the protests ve been raised in some quar- s. The fact is that when the rman mark was revalued by :st Germany there was an im- diate drop in the price of ods in the Soest and other st German MLS stores aver- ng about four per cent. This ties than the Canadian Army which gives the American out- lets a further advantage in price. Suggestions that Cana- dian Army personnel or their dependents can drive 50 to 100 miles and obtain goods cheaper in a PX were discounted by Brig. Black. It is pointed out that Cana- dian civilians, on the average, pay higher for goods in Canada than do Americans in the U.S. But the prices of goods in the MLS stores in West Germany compare very favorably with prices for similar goods in any Canadian town and city. A check of a recent MLS adver- tisement in The Beaver, the Ca- nadian Army newspaper in Eur- ope, indicates that many of the prices are lower. On the luxury outstanding bargains. One esti- items, there are a number of mate was that food prices, on the average were 30% below the Canadian equivalent. West Germany is considered to be one of the most desirable postings in the Army. Com- pletely furnished homes are available for married soldiers and their dependents and there are increased allowanges for foreign and West German serv- ice amounting to about $35 a month for a private, over pri- vates on duty in Canada. But what seems to bother many Canadian soldiers, both at home and abroad, is a sus- picion that some high-ranking army officers are getting rich as the result of owning and con- ssed on to the Canadian sol- r and his dependents the low- cost of purchases. is MLS does business in Ger- in marks and the Canadian lar has been devalued, the ce of goods bought in Can- 1 and shipped to Germany I be cheaper. This saving in cost of Canadian goods will reflected in MLS stores in rmany in about a month to weeks, as soon as the newly rchased goods arrive and are ced on the shelves. Canadian de goods represent about 15 cent of all the goods. pur- sed by MLS for sale in their 'man outléts. MPARE TO U.S. nother criticism voiced has Remember, remember, the first of 7 September!* sales tax comes to Ontario n the difference in price of ds 'ii' the MLS outlets: and U.S. Army PX. Brig. Black] lains that the main factor| scting this is that the U.S. ernment pays the cost of] asporting all its PX sinline its overseas bases. MLS, on other hand, must take care its own transportation costs| ch amount, on the average| about 10 per cent. He also|f 292 King W. its out that the American ¥. set your sights on heating equipment NOW from your Esso Heating Equipment Dealer SHEET METAL 725-2734 buys in much larger quanti- THIS 13-FT. omplete. * with eats, steering wheel, w hield, etc., and 15 h.p. New 961 Gale Motor . ... ------ 'COMET" BOAT by Leavens upholstered No Outside Financing! ind- 799 Terms To Suit YOU! trolling MLS. Nothing, appar- ently, could be further from the truth. The fact is that MLS is a sort of Army co - operative. Every member of the Army is automatically a member and shareholder in MLS. The profits, and MLS makes some substan- tial profits on most of its opera- tions, are turned back to the soldiers in payments to Army and unit funds. Since it was organized by the CVV vy wv Yow Army in 1954, MLS has made a distribution of profits totalling $1,538,531. Of this amount, $505,- 883 was paid to the Canadian Army Welfare Fund, $8726848 to units of the Army and $160,- 000 to the Canadian Army Cen- tral Fund. All these figures are as of March 31, 1960, and fur- ther substantial payments have been made since that time. The payments to units are made on a monthly basis and amount to almost seven cents of every MLS sales dollar. An- other two per cent of total re- tail sales goes to the welfare fund and a further amount to the Central fund. All these funds help to provide welfare serv- ices and additional recreational facilities for soldiers and their families. A curling rink at Griesbach, a rink at Petawawa, a wading pool at Barriefield and a ski hill at Valcartier are all examples of how the profits from MLS sales have been used to make the life of the soldier and his family more pleasant. In addition, of course, MLS has ployed back large sums in opening up new outlets such as shopping strips and service sta- tions at Camp Borden, Peta- wawa and Valcartier, a modern grocery store at Fort Churchill, another shopping centre at Shi- lo and new equipment for the stores in Germany. BOARD OF OFFICERS Lt. General S. F. Clark, Major- General J. D. B. Smith, Major- General R. W. Moncel, Major- General J. V. Allard, Major- General A. E. Wrinch, Brigadier J. A. W. Bennett and Brigadier F. J. Fleury. Mr. Black is the president and managing direc- tor. Rather than deriving any personal profit out of MLS, the officers on the board all serve without remuneration or fees of any kind. MLS was originally organized to provide improved shopping facilities for army personnel and their families in more re- mote locations where the near- est communities were some miles distant. They remain competitive with local mer- chants and do not attempt to set up stores in areas where LA A J SS MLS is directed by a board of t Eight Army officers. These are The Retail Sales Tax ruling governing the use of Purchase Exemption Certificates is as fol- lows: (1) A purchaser who regu- larly purchases tangible per- sonal property in the form of industrial machinery to be used directly in the process of manufacture or produc- tion of tangible personal property for sale or materials to be consumed or expended directly in the process of manu- facture or production of tan- gible personal property for sale or property that is purchased for the purpose of being pro- cessed. fabricated or manufac- tured into, attached to or in- corporated into tangible person- al property for the purpose of sale, should submit a blanket Purchase Exemption Certificate to his suppliers. These certifi- cates will allow such a pur- chaser to buy free of tax all tangible personal property covered by the general -cate- gory listed on the certificate, e.g., hardware, clothing, shoes, ec. (2) A purchaser making a casual purchase for resale from a vendor should execute a single Purchase Exemption Certificate. (3) Where tangible personal property has been purchased free of tax under a Purchase Exemption Certificate and the purchaser subsequently uses such property for a tax- local merchants and their fam- ilies with familiar Canadian goods and services that would not otherwise be available to them. By employing civilian staffs, they have released many Army personnel for more vital and more military jobs. And, of importance to all civilians is the fact that not one cent of tax www yee Exemption Certificate able purpose, he shall report and pay tax thereon. The per- son who purchased the tan- gible personal property free of tax under the Purchase Exemption Certificate and not the original vendor who re- ceived the Purchase Exemption Certificate is liable for the tax in such instances. (4) A purchaser holding a "G" permit enabling him to Discounts, Guarantees And Gifts The Retail Sales Tax ruling on guarantees, gifts, discounts and finance charges is as follows: Finance charges The fair value of tangible personal property does not include finance charges, carrying charges or interest charges on conditional sale contracts or other contracts providing for deferred pay- THE OSHAWA TIMES, Thursday, July 20, 1961 25 if the amount of such finance| charges, carrying charges or interest is in addition to the usual or established cash selling price and such amount (a) is segregated on the in- voice or bill of sale, or (b) is billed separately to the customer. Unless these conditions are met, such charges shall be deemed to be part of the selling price for the purpose of compiling the tax. Importation charges Importation charges form part of the cost of goods and therefore are deemed to be included in "fair value" when ments of the purchase price Trade and cash Discounts Trade and cash discounts are to be deducted before comput- ing the tax. The issuance of premium or trading stamps are not to be considered as trade or cash discounts. PLAN BIKE RACE NEW YORK (AP)--A six-day bike race will be held in Madi- son Square Garden Sept. 22-28 for the first time since 1939. David J. Paully, president of Sports International, Inc., the sponsor, said Wednesday 30 out standing riders from at least nine European countries, the United States and Canada will computing the tax payable. participate. make all purchases free of tax must so indicate to his sup- pliers by providing his sup- pliers with his special "'G" per- mit number. His supplier should keep this '""G" permit number as evidnce of authority to sell to such purchaser all goods free of tax. (5) A vendor who makes sales for resale and fails to obtain a Purchase Exemption Certificate from the purchaser, certifying that such goods are for resale, must collect tax on such sales and if he does not, such vendor will be liable to remit the tax on such sales, even if he has not collected it. (6) A Purchase Exemption Certificate must take the form prescribed in Regulation 5, either on the actual form pro- vided by the Retail Sales Tax Branch or on a form of identi- cal wording prepared by the purchaser. (7) Purchase Exemption Cer- tificate forms will be supplied to all manufacturers and whole- salers who have the responsibil- ity of ensuring that their custo- mers execute them properly. Additional copies will be avail- able from district offices. (8) All purchases being made under a blanket Purchase Exemption Certificate must in- dicate that the purchases are being made under such a blan- ket Purchase Exemption Certi- money is going to subsidize its operations. cate and this may be done by rubber stamp or otherwise. CTR REST OSHAWA eo CUSTOM CRAFTED FURNITURE © RE-UPHOLSTERING Just Like New eo REMODELLING BEST IN OSHAWA 77 CELINA STREET BEST IN OSHAWA To Suit Your New Home Large variety of samples shown in your home . . . free estimates day or evening. Or visit our showroom at 77 Celina Street at the corner of Bruce. Order now, pay after the sales tax is introduced! Fete Qiupel; ~ UPHOLSTERY CO. OR CALL 728-5342 VMVHSO NI 1S3€ Get a double bonus. PROVINCIAL SALES TAX Starts Sept. ist. judes NYLON FRIEZE Chesterfield Suite . « * Triple le Bedroom oe .. . Scandia Dinette PLUS all the Extras You Need . « itt You'll know it's ou imagine! 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