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THE GEORGETOWN GEMINI Courtesy of BRIAN GOODLET, CLU, Ch.FC Special to The Gemini The number of couples liv- ing common law in Canada has doubled since 1981. But it's only since 1988 that Rev- enue Canada began recog- nizing common-law spouses as married for tax purposes. Tomeet the "married" test, acouple must be of the oppo- site sex and have either lived together throughout a 12- month period or both be the parents of a child. Being married for tax pur- Have a Blessed and Healthy Holiday Season and Share with Those Around You. Gift Certificates available from Caroline Terpstra, R.M.T. p) WILLOW LANE |(@(\ Caroline Terpstra, yy NATURAL FOODS TERPSTRA'S THERAPEUTIC MASSAGE Thompson Chiropractic Clinic 22 Main St. South Acton, Ontario L7j 1X1 Specializing in Vitamins, Cosmetics, Herbs Seeds, Spices and Baking Goods 15 Willow St S. Acton, Ont. L7} 1Z9 (519) 853-3051 "Massage is one step on the road Annie Kerkhof to health" poses has its good and bad points. For example, you are al- lowed only one tax-free prin- cipal residence, but you can claim the spouse tax credit and make spousal RRSP con- tributions. A variety of educational institutions qualify for the $100 permonth education tax credit (monthly tax savings of about $26, depending on the province), including Ca- nadian universities and com- munity colleges, institutions offering courses that provide WEDNESDAY, DECEMBER 18, 1996 'Common-law' rules changed in 1988 or improve qualifications of a person for employment or carrying on a business, American educational insti- tutions near the border if the student commutes to classes from Canada, and universi- ties outside of Canada if the student was enrolled for at least 13 consecutive weeks. Courses must generally last for three weeks and re- quire at least ten hours of course and outside-class work each week. - reprinted by permission of Select Financial Services Inc. For Appointment Call (519) 853-3460 From the Royal Bank Rockwood FREEDOM! Winners of the North Halton Cultural Awareness Council's poster contest were feted last Tuesday at the Cultural Centre. From left: First-place winner Beth Ann Burgess, second-place winner Jenn Vanderstarren and third-place winner Jannette Jensen. (Jennifer Flesch photo) the Season to You Ww ano Yours. May this | Christmas Be Filled with Warm _ and Happy ae - Emerald Isle - Memories! Home Decor 265 Guelph St., Georgetown OUR TOWN CHRISTMAS Tel: 873-2753 CHE eeraiae sts "Te all cur valued customers aud procpective new ones. Wishing you a Very Merry Christmas aud 40M "The Seat in 1997! from all of ua at K We lutyre Fuels * 53-0000 * r oe -- $5 Bes) Holaday and Staff | You can keep your fitness resolutions from | "going to waist." Classes starting from 7:00 am Fitness evaluations and consultations Retro Dance Mix for teens ] Hip/Hop Funk exercise classes, and more ... Classes 7 days per week * Drop by to pick up your new schedule MAKE YOUR RESOLUTION A REALITY! 36 Main St. S., Georgetown ° (905) 873-4907 or roto New in January - www.aztec-net.com/~flamingo E-mail: flamingo@aztec-net.com as ---- ace a =