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THE OSHAWA TIMES, Thursday, July 20, 1961 " Constitutional Angles Covered Are Ontario merchants going to find themselves at a compe- titive disadvantage with mer- chants in other provinces as a result of the Retail Sales Tax Act of Ontario? CCH Canadian Limited, na- tional authority on tax and busi- ness law, has examined and re- ported the Act and governing regulations in its Ontario Tax Reporter Ontario merchants can find satisfaction in the provision in the new Act for the taxation of purchases outside the prov- inces. The difficulties of en- forcing this to the letter of the law are obvious, but the con- ling are going to feel the im- --|pact of the new legislation in Ontario. Barbers, beauty shop opera- tors and even the proprietors of legitimate theatres are {among the many seemingly un- |related trades and businesses |affected. Many people could not understand why they had been was pointed out that in one wav F or another, directly or indirect- ly, they were selling at the re- tail level. In the case of the theatre pro- prietor -- he sold soft drinks and candy to his patrons. The barber and the hairdresser sold the hair tonic or beauty prep- arations. As a result all have| Supreme Court of Canada up-|sent registration forms until itito make monthly returns. held an identical provision in| the Saskatchewan Act. In this case the construction company attacked the Act as an attempt to disregard that portion of the British North America Act (the basis of Can- ada's constitution) which pro- vides that "all articles of the growth, produce, or manufac- ture of any one of the provinces shall, from and after the Union, be admitted free into each of the other Provinces." (BNA Act ss. 121, 122), [ The Court affirmed the right| of the province '""to impose the! same taxation in relation to] stitutionality of attempting t0/go0q5 brought into Saskatche-| do so has been upheld in the Supreme Court of Canada. In its decision last year in a Saskatchewan case, Cairns Construction Ltd., v The Gov- ernment of Saskatchewan, the RUDLEY wan, or delivery of which is re. | ceived there, as would have| been payable if the goods had been purchased at a retail sale| in that Province." | The CCH reports indicate, that people in many occupa- ELNA'S OPPORTUNITY WEEK OUR AD IN THE REGULAR EDITION WILL TELL YOU HOW TO SAVE ON THE SALES-TAX ELNA SEWING MACHINES 165 SIMCOE ST. SOUTH OR JUST CALL 728-2391 {tions not involving direct sell- AUDLEY -- Church service on July 23 and 30 will be taken by the Rev. H. T. Cuthbert. Both Sunday School and Church services will be withdrawn on August 6 and 13. Vacation Bible School will be held from July 31 to August 4 from § to 11.30 each morning for children 3 to 10 years of age. June Ansell is holidaying for a few weeks with her uncle and aunt, Mr. and Mrs. Ronald Sta- pleford, Burks Falls. Vic Anthony, Whitevale, spent a few days last week with Mac and Mrs. Hedge. Cherri Underwood, Shelburne, is staying at the home of her uncle and aunt, Mr. and Mrs. Bill Guthrie, while her mother is ill in hospital. Mr. and Mrs. Joe Krawec, Bill and Shirley, Windsor, are spending a few weeks with Mrs. Krawec's sister, Mrs. Dick Ansell and Mr. Ansell. Bob Gale, Alderwood, is holi- daying at the home of his uncle and aunt, Mr. and Mrs. Fred Puckrin. The following pupils of Bag- gotsville School have been pro- moted to the grades shown. Grade 2 --Jill Doner, Donald Guthrie, Marsha Hepburn, Gor- don Huller, Neil Saunders, Mar- jon Taylor, Chessy Zdanowicz. Grade $ -- John Bell, Penny Marshall, Barbara Saunders, Larry Smith, Helen Zdanowicz. Grade 4 -- Martha Doner, Teddy Taylor. Grad 5 -- Dennis Doner, Thomas Huller, Karen Smith, Donald White, Michael Zdanow- icz. Grade 6 -- Stephen Taylor. Grade 7 -- Harold Guthrie, Grad 8 -- Billy Seto, Keith 'White. Grade 9 -- Coleen Long, Grace Peckover, Helen Seto, Irene Seto, Jane Stonehouse and Shirley White. Teacher--Mr. Alan Jones. NOW 6 Months Service From Our Own Shop Be The First In Your Block To Have Color Television "NEW VISTA" TV $100 Trade-In Allowance on Your Old Set. FREE Try RCA "New Vista" TV In Your Own Tome. "New Vista" tuner, 23" picture. 20,000 volts of picture. . power.. Security Sealed. Circuit.. Genuine wood solids end veneers. 918 SIMCOE ST N. PARKWAY TELEVISION 723-3043 11 SIMCOE ST. SOUTH ERWINNE'S SPECIALTY SHOP OSHAWA 723-7421 HURRY! HURRY! STARTS TOMORROW! COME EARLY! pressed and pri SIZES 10 to ) By leading makers. Delightful un- warm weather wear , . or away. pleated styles in polished nted cottons. 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