The following text may have been generated by Optical Character Recognition, with varying degrees of accuracy. Reader beware!

By COLLEEN GIBB, CA Special to the Beaver An Ontario woman‘s recent "tax protest" â€" quitting her job so that the government could no longer So he did. After preparing a comâ€" prehensive business plan that was criâ€" tiqued by the Halton Small Business Council, Nicholl opened up The Dirty Dog last Saturday at 1428 Speers Road, Unit 12, just east of Third Line. The shop has six washing stalls and 11 drying and grooming stalls. Nicholls designed the floor plans and the stalls himself. The Dirty Dog is the first of its kind in the Oakville area. His stalls are 30 inches high, a comfortable height for most, and he is planning to construct alternativeâ€"height stalls for shorter customers â€" or for those with That great idea came from the fertile mind of George Nicholl, a personable fellow who loves dogs and has a background in "logistics planâ€" ning". Nicholl, its seems, always takes an analytical approach to events he particiâ€" pates in. So when he observed volunteers at an Oakville Humane Society charity dog wash bending and straining and ending up with sore backs, and subsequently saw how an acquaintance had to struggle to lift a large German Shepherd °92 into a bathtub, a lightbulb went on â€" why not open a shop to make this chore as easy as possible for pet ownâ€" ers? The first thing most people say when they hear about the new Dirty Dog Doâ€"Itâ€"Yourself Pet Grooming Centre is, What a great idea! The Dirty Dog â€" ‘What a great idea! anadian tax system discourages working Wet Floors Scratched Bathtubs Awkward Laundry Tubs Hose Jobs Services by Groomer if Desired Nail Clipping 6.50 Coat Trim Ear Cleaning $5.60 Full Groom by Appointment S (905) §25â€"2117 Basic Shampoo â€" Dry and self Groom â€" $14.00 No More Sharon Proctor is an expert groomer. Introducing Affordable Do It Yoursélf Grooming Centre No Appointment Necessary large dogs. Nicholl charges a flat fee of . $14 for use of the washing stall, which includes shampoo, wash brushâ€" es, towels and restraining leashes if needed, and for the driers and hair brushes. Flea treatment is no extra charge, and, notes Nicholl, "we‘ll even lend you the nail clippers if you‘re brave enough to try." Nicholl has hired two trained groomers, one of whom is on the premises at all times. Customers can opt for a variety of grooming services if they wish, including nail clipping for $6.50, ear cleaning for $5.60 and a coat trim for $8.50. No appointment is necessary to use the washing stalls, but for a full grooming job (at $34.95), customers should call ahead. For more information, call §25â€"2117. raise revenue from her through taxâ€" ing her income â€" poses some interâ€" esting questions. Does Canada‘s tax system discourage Canadians from working hard to earn more? Does the system, in fact, even $8.50 encourage Canadians to leave their jobs and go on social assistance? When people say they turn down opportunities to work overtime because "Revenue Canada will tax back the extra income anyway," is their assumption correct? First, it‘s important to review the basics. There are presently PAPE‘S TIP: "Be careful with a financial gift to young family members â€" Ottawa may want a piece of it." Choosing smart financial gifts 1. Any interest or dividends earned on financial gifts to minors will be attributed back to the giver. 2. By law, you should declare any income earned from such gifts on your tax return. 3. Capital gains are not attributable to the giver. They‘re considered the child‘s for tax purposes. 4. Secondary investment income (e.g. interest earned on interest) will be the child‘s for tax purposes. Only gifts to close relatives are affected. If you‘re giving to a not in your immediate family, these rules don‘t apply. This Christmas give convenience and security for CHRISTMAS SPECIAL! Car Alarms from $149.95 plus installation We service all your home and car electronic equipment. We offer S Aff 1027 Speers Rd. Unit #22 Bell Mobility CeollularCantre (beside Tim Horton‘s) â€" Approved Cellular Agent The tax people aren‘t likely to make an issue of a few dollars. But if there‘s a large amount involved â€" A watch out! Income up to $29,590 is taxed at the basic federal tax rate of 17%. _ P «P _ + tax Silver Service $29.95/month â€" 12 month contract * CHOOSE YOUR CALLING SERVICE PLAN lStocko Dividends . paid are attributable to _ you, but any capital : gains won‘tbe. . ,Equuty mutual funds: ‘Less risky than stocks â€" but same. rules about dividends. . lRESPs Reglstered Education Savings . Plans escape the . _ income attribution net. All income earmned in . the plan is fully taxâ€" . sheltered m benefit . cheques: Depos'n cheques into an. : account in child‘s . _ name to avoid income attribution. THE CENTRE FOR CELLULAR SALES SERVICE In the 1990s, more Canadians are questioning whether to work overtime or accept pay raises with increased responsibilities and hours of work. They are looking for a balance in their lives and more family time. In order to make good decisions, they should first ensure they have their tax numbers straight. Moneycare is general financial advice by Canada‘s chartered accountants. Colleen Gibb is a tax associate with Millard Rouse Rosebrugh. In other words, for every extra $100 she makes, $63 ($100 minus tax of $37) goes directly into her pocket. As any chartered accounâ€" tant will tell you, this is why you are always better off if your gross pay is increased. If you are in any doubt about whether this holds true for you, run through the numbers using your last year‘s tax return. So, does our tax system actually discourage Canadians from earning more? Let‘s take the example of the Ontario taxpayer who has no dependants and earns $28,000 annually, which is approximately $13.50 an hour. In 1993, if she had no other income, her tax bill, including CPP (Canada Pension Plan) and UI (unemploymemt insurance) contributions, would be $6,955, giving her afterâ€"tax take home pay of about $21,045, or about $405 a week. Since her industry is going through its busy season, she has had the opportunity to work 5 hours of overtime each week for the past 6 months. She is paid time and a half, or $20.25 an hour, for total overtime pay of roughly $2,630. Her gross pay increases by about $100 a week. After taxes and CPP and UI contributions, her net pay is approximately $470 a week, an increase of about $65. In effect, the government receives roughly 37% of her overtime pay. All in all, Ontario taxpayers in the highest tax bracket see about 52% of their income go to income tax. In addition to the basic federal tax, all taxpayers ay a 3% basic federal surtax. If you federal tax is greater than $12,500, you pay another super surtax of 5%. Then there is your provincial income tax that you will have to calculate. For example, in Ontario, provincial income tax is 58% of basic federal income tax plus a surtax of 17% on provincial income tax between $5,000 and $8,000. If your Ontario tax is over $8,000, you will pay a 25% surtax on amounts over that threshold. The tax system is graduated. This means that if you earn $30,000, you do not pay 26% fedâ€" eral tax on the full $30,000. You pay 17% on the first $29,590 and 26% on the remainder. It is a comâ€" mon misconception that a raise which vaults you into a higher tax bracket means that all your income will suddenly be taxed at the highâ€" er rate. Income between $29,591 and $59,180 is taxed at the basic federâ€" al rate of 26%. And income of $59,181 or over is taxed at 29%.