S t h ; w i ý t h t h é 0 11 I-s t l a e t send wth ingin th n~ sudyboc, TheiChucinu i is. Littlewood. t Ct Sres"wric; by ev bale ouf clothing Vo oninth Naai Pnisua Miçif nToronto. Temetnulo sed with Sinin e e equeýted 1 edpraer. S (If fruit at ten eto VoFred Victor SILQ ILL ÇNG Davey gave a sot ThIls-5zyear,$1i't2-we wil1 dO It of onýe day of the u"o silo tiin .-R1'Wsn, annoul1eed thle Oct. Ooopublic eool ire-o,,ened oni c Lenmi Th-,Oefering a Tuesday of this week ith a num- ï ng Of mi-S. Little- ýber of n ewv pupidls starting Ail theý M. Davey to Secure iiren seemed ready te comnmence or, different oter their fal terni after the long holi- e -ppointed for the ýday seaon Rev. S . Littlewood SUNDA\Y, SEP'T. l3th ofsemn fromi the Epistie to (1) God I!HathSoen 2.3 pm Ciin il Vto Sunday- 0f evening serm-onis. "The Work and Teachitigs of thl-e Prýophlets". You are invited to these stuciies ini the Bible -Read thie adis. for bargains Buay War Saving Cetilicates New, modern test equipmient en- ables orne to miake fast, depenidable rprsto any make of radio. Chas. R.Knox, 42 r 2, Orono. tf. FRSALE ply Fe WodOrn. C-35-P. BABY'ýS SKIN MILMENTS, EC- ZEMA GU'S, ctc ,respo-sid quieldy to KL R X--'A QuicleHealing ,Salve." i >so heal Pso,ý,sis. Imnpe- tigo Eyma, t4cJ c $1 $201 <4d ýiane Arong).Re- cmmeai a ~sdIWly Tyrreli a Drug St e, Om~no. Shop in Orono and Save MorLey. I r THE NEW INCOME TAX PART 1 - As it Affects SALARV 1. Question: WýNHO MUST PAY? Answer: AIl persons in receipt of incomes over e $660 single--or $1200) married, 2. Quiestioni: WHAT FORMS DO YOU HAVE TO FILL OUT? Awr:Unless you are single, without de- pendents, andflot making payments for allowý,able personal savngs (Item î513),_ you 5hould fle For-m TD-l with your employer. Otheýrwise he nits deduct the arnounts pro- vided by the Table of Tax Deductions for a single person without dependents or personal aviags. If Y,4 or more of your income cornes from salary or -wages, you rnust file your 1942 Incomie Rturn by 30th Septemnber 1943. 1f your n- corne is flot over $5,000, including flot over $100 frorn investntris, you ýwill use Forrn Tl-Speýcial; otlirwise you will uise Formi T.1. 3. Question: WHMEN AND 110Wý IS YOUR TAX COLLECTEDe Anawer: Your employer is required by Iaw te make deductions from) your salary or wages on account of your 1942 tax during the Period September 1942 te August 1943. Each àeduc- tion must be the amouint provided by thse rificial Table of Tax Deductions for your caurrent rate of pay, and fàmily status and per- sonal livings as declared on Forrn TD-i (Item 2 above). 'The Table is designed te collect about 90%/ of thse tax on, your slary or wages, Ieaving i balance of flot more than 10,.li mosr cases, (plus tax on your other income, if any) to be paid with your bicorne Return to be filed ini Septrmber 1943. If Your salarY Or Wageî are leSssthan 3/-ý4Of your income, you must pay tax on yeur other incorne by compulsory instalments, <Sce Part Il below). 4. Question. 'WHAT CONSTITUTES TAXABLE INCOME? A;sr:Your incorne is made up of your fuli saLary or wages before any deductionis whatso.. ever, plus ivýing allowainces-, gratuities or bonuses (including colt' of living bonus) and the value of any board, liing quarters or sup- plies, etc., given you b y your employer. jt .also includes such recipts as interest and dividends, rents (aifter taxes, repairs, tc.), royalties and annuities. Fromn your total incorne you deduct paymnrs (up to $300) into certain types of cnmployes' superannuation or pension, funds, charitable donations up te m10% of your income, aind medical expenses ever 5% of your income <maxmurn$400single, $600 narried, plus $10G for each dependent up to four), te fînd tIse ameunt of your taxeble iincome. 5. Question: 110W MUCIL DO YOU PAY ? Ansiver: (A) Normal Tax-(wh.ichever rate k applicable ia applied te thse fuli amount cef AND W7AGE EARNERS r A bookiet entitled "YOUR 1942 INCOME TAX" will he available shortly at offiices of Inspec1orsý of Incorne Tax. your taxable incorne from the first te thse last dollar). ()Single- -çwith taxable income between $660 and $ -1'80- 7'7 -çwith taxable incorne between $1800 and .$ 3 0(;0-8% with taxable income ever $3000-9% (2) Ma1rried (or equivalent sitaus)- -with taxable income ove-r $1200-7% ()Depenen-tax credit for each-2 (B) Gradiuatedl Tax- (1) On fir t$Ë60 of taxable incom-NoT !,% on next $ 50015 5 % on next, $ 5,000 3 3%7 on next 500 60%17oon next 7,000 3%on next 1000 65% on next 10,000 4 1% on next 1;00 7 0%c on next 20,000 45% on ne ,1 500 75% n next 20,000 5%on next .8s0% n next 30,000 85% on exces er 100,000 (2) Married (or equivale statu)-tsx Ccdit-$ 150 (3) Dependents-tax Credi fer Ch-up te $80 $15$00 without exemiptions. (1) In no case a;re you requircd e pay a net tax <iLe., if rtr credit for ependents)u ,whicli would reduce your tabIc incomne below $660 ingle or $1200 arried. (2) If a wife lias uncarned income lver $660, then betfi she and lier liusband are taxable as single persons, but any amount a wife earnis doci flot affect her nusbaýnd 5 righta ze be raxed as a r-narried person. A rnarried -woman is taxed as -a single person under ail circumnstances eccept only when i er hiusbanda mmmnceis !lesithan $660. (D) Tax Credit for Personal Saisg- Y-ou may deduct frorn the savings portion of your tax (Item 6) 1942 Paymient on accounit of- (1) an approved eimployees' (or trade union) superafinuation, retiremient or pension funid; (2) preiumns on i:fe inrsurance policies issued prior t-o 23rc joune 1942 (if issued after tht dfte ask your ini- surance company o. Inspector of Income Tax); (3) annu iry or savsne policies flot post- ponable vithoýut substantial loss or forfiture; and (4) principal paym ts on a mortgage or arenn of aIe, existing prior te 23rd june, 19, on one residential property; providied (a)' the do flot exceed thse savings portion and(b) receîpts are pro- duced for t he pay ats when filing your income Retura. National Defesace x- This taX does flot3a ly af ter 3 1si August, t42. Thse dedu ions majde during Jury te Auguit 942 appîy as a pay- me N'on account of jour 1942 tax. 6. Qulesti 4: 110W UICH 0F YOUR TAX IS WANINGS.ý (1) Single-tNjesSer oi <a) 112 t'N ýtal o 'your Normal Tax, Graduatec iîJnd Surtax; or (b) 8%c ýf your taxable income (mnaxi- 71 mumr $800) plus 1% for cach depenident (maximum $100 for each). (2) Married (or equivalent sttus)-rhe lesser of <a) '/z the total of your Normal Ta-x, Graduated Taix and Surtax; or <b) 10% of your taxable income (maxi- mumn $1000) plus 171rfor ecd de- pendent (ma.xmum $ 100 for each) . You will get back the savings portion of your tax whicli you actually pay, plus 2%c in- terest, after thse war. 7, EXAMPLES 0F AMOUINTS PAYABLE ON 1942 EARNED INCOME (after allowing for National Defe.nce Tax actually deducted Jan.-Aug. 1942,ý SINGLE -NO DEPENDENTS MARRISO - NO DEPENDENTS MýýARR.IED-- 2 LEPENDEýNTS $750 $54.50 S 14. 75- -- 1 ,000D 138 67 58.67---- 1 500 297.20 177. ý20 î 167.20 $ 58.ý60 25.66 $1.16 2:000 507.46 347.46 364.13 164.13 174.80 t67.ý40 2,00 709 .13 509.13 567,4() 317.46 378.13 160. 73 3,000 924.40 684.40 784.40 484,40 595.06 260j. 86 3,500 1,181.06 901.06 1,007.73 657.7,3 818.ý40 398.40 4,000 î,407.73 1,087.73 1,231.06 ý83j1.06 1,041.73 561.71U 5. ,000 1.:894.ý67 1.494.67 . 1.ý71 33 ,211.33 1.,522. 00 922.00 PART Il - As it Affects PERSOINS OTHIER THAiN SALARY and WAGE EARNERS (Suclih as busines5s or professional mn, investors, and Persens On coummission) 1. PAYMENTS-Yeu imu-st pay your 1942 incomne tax by quarterly înstalinents beg.inaing on the fifteeath day of October 1942. Remittanice Form T. 7-B Individuals, to be Sent iii with your paymenîs, may be secured frein JS 5$ V s ~ k [~ ~ Ispectors of Inceme Tax sonie time i September. 2. R.ETURNS-You file your 1942 Inceme Return on Form T.A, oa or before the thirtieth day of April 1 943. NOTrn:-.Items 1, 4, 5 and 6 of Part I also.appt.. IF YOU ARE AN EMPLOYER paying- any person on a daily, weekly, monthly or any ohe b)asis, it is yeur responsibility to deduet Ineomne Tax instalments fromn the salaries or wages youi pay, commencing w-ith the firsi pay period beginniaag in September, and send the a3mounts deducted te your Inspecter of Ibeicore Tax within one week frorn the pay-daty. There are severe pealties for failure te deduet or remtit. If yen are in doubt as ie yeur obligations to deduet, communicate wilh your Inspecter of Incorne Ta-x ai once. DOMINION 0F CANADA - DEPARTIMENT OF INATIONAL REVENUE Gitson, 0er cf Ntie"l Repv-e r. P1U%.SER. RLIOTTr, Coýsaiekmeof Incom eTay, FOR SALE Twety-ivecord(s of -4-footDy Maa Il body wood. AIp!py to W FAMFOR SALE OR RENT Lot l"', Concession "', Township olf Clarke, 155 acres; possession .April lst, 19413. Mrs. J. R- Cooper, Oronio. FOR SALE Seventy-two Nev Cernent Chimi- ney Blocks, sufficient for a eChiminey 16 feet higlh with an 8-inch by 168 h6ek-h flue. $12.00 for the lot. Wçïrite or phone Rowlvand Smnit.h, 354 Simncoe St. N., Oshawo.; Phone 3224R, .3- MEDICAL A. F. McKENZIE, MI.D. Office Hlours: '2.00U to 4.00 p.n. ; 6.30 to 8.00 p.n. PH ONE 47r! ORONO VETERINARY Wilfred W. Sherwin B.V.Sc., VETERINARY SURGEON Office : Main St. Orono Phone 56 r 7, Orono, Ont. John J. Gilfilla, QUALIFIED OPTOMETRISI,, Licentiate of the Ccfllege of Optomn- etry of On1tarie Office bours: 10 to 12 a.m and 2 in 4.30 p.mâ and Iby appointmrent Offiee inO. B. Tyr-rell's Drug S'torcê phono 68,r2 J. C. GAMEY INSURANCE Fire, Casuaalty, Automno- j_ bile and Liahility Orono - - Ontario' AUCTIONEERS TED JACKSON Auctioneer and Valuator Coniduct9 Auction Sales of ail s"m and at reasonable rates. Oomnrunicate witli him at p«#~ Perry, On tario, or gse. hîe olfk, 'L. E. aîorton, at Orono, for date. F. F. Mnorris & Son Funeral DirectorsI Furniture DealersJ AMBULANCE SERVICE Bowm.anville - Orono3 Phone-,; Bowmanville, Day 480 Night, 73-4 and 573 Orono,, 27-1 The Oldest, Largest and Most Complete Furniture Store and Modern Funeral Service in Durham Our' Service-THE BEST Our Goods-THE NEWEST Our Prices--THE LOWEST MORIS& SON BOWMANVILLE - ORONO Orono Tinshop Sýome Metals are hard to get if you need any get your order in as soon as possible N R. E. LOGAN PROPRIETOR 1Centre St. Oreno Phone Sr6 Orono Fire Brigade Called Out Sunday .At around twelvec lclt noI on en Sunday last the lire lbirade repceived a cail for a fire at the bouseoc- pied by Mrs. Phasey, 'opposite tus Kuanrite Apartments. The lire gtazt- ed on the aroof, being eaused by a ispar!: frein the chiumiey. A lino o&I hose was soon laid end in a few minutes 'lie S'mail blaze was soonA extinguished before it hý,.d penetrat- ed through the roof. INCO-ME TAX DIVISION CUT 1T.IS ABVERTISEMENT OUT FOR FUTURE REFERENCE