12 The Canadian Statesman, Bowmanville, February 18, 1976 ocalSchool Trustees plt on French Class r Eementary Schools A motion to continue with French immersion classes at the elementary school level was passed at Thursday's Northumberland and New- castle Board of Education meeting. A recorded vote was taken and the motion was passed with eight trustees in favor and seven against continuing with the classes. French committee chair- man, Dr. Ian Wilson began the long debate to continue with the course at two schools, a kindergarten class of 30 child- ren in Bowmanville and a grade one class of 28 in Cobourg. Dr. Wilson asked the board that the program "be con- tinued to the end of elemen- tary school for those pupils enrolled in immersion pro- grams in September, 1976." Dr. Wilson gave two main reasons for continuing with the French immersion classes in the two schools that presently have the program. Learning a second language helps children to read better in their own language, he said, as well as improving their overall level of achievement. The -Ministry of Education has assessed the classes as "eminently successful in themselves as well as when compared with similar courses throughout the pro- vince," Dr. Wilson said. "In their judgement, the quality of our programs ex- ceeds that of other programs" Board trustee G. Blyth asked the committee what the costs of the French classes were. The Superintendent of In- struction Mr. Moorcroft told the board that the net cost of each of the classes for local taxpayers was $5000. Trustee C.V. Johnson told board members that with the Ministry of Education in- creasing the amount of grants for teaching the French language by eight per cent, it was encouraging schools to continue teaching French to students. Trustee W.H. Carman was opposed to continuing with the program at the present time wben the government was asking for reductions in spend- iWe are being asked to approve the extension of a pilot project for the next eight weeks," he said. "I just can't go along with this in times of inancial restraint." After a motion to vote on the tabling of the original motion was defeated, Trustee H. Reisler said that it was time that the board decided whe- ther they wanted the French program or not. Trustee G.K. Humphreys said that if the classes were cut, "teachers throughout the area will be wondering which program will be the next to go. "We shouldn't be frightened to provide the best possible education and charge it to the taxpayer," he said. The discussion ended with a vote to continue with the French immersion program for those students already enrolled until the end of the elementary school. Those in favor of the motion were: G.K. Humphreys, I.C. Wilson, D.R. Cook, H. Reisler, J.C. McKague, R.J. Walker, A.M. Thompson and C.V. Johnson. Opposed to the motion were: M.E. Prout, S.T. Worden, H.N. Sheppard, W.H. Carman, G. Blyth, G.W. Cameron and A.J. Werry. OBITUARY R.M. (MAC) SHORT Hamilton township's works commissioner, Richard Mc- Callum Short, died suddenly at the township garage Mon- day evening, Feb. 2nd. It is be leved he suffered a heart attack. Mr. Short, who came from Lakefield to Cobourg last fall to take over the new position of township works com- missioner and roads superin- tendent, is survived by his wife Margaret and two daugh- ters, Donna who lives in Ottawa and Arlene who lives at Enterprise, north of Orono. He was 56. Born in Keene, Mr. Short had worked as roads superin- tendent in Otonabee township, Darlington townshîp, Peter- borough county and Lakefield, before coming to Hamilton t9wnship in the fall. He and his wife have a bouse in Lakefield but were staying at the Dick Archer home on Ontario Street North during the winter months in order to be on call in the event of emergencies. He returned to work at the beginning of January after recuperating for several weeks from a heart illness. An efficient and hard work- ing works commissioner, Mr. Short worked long hours on the township roads keeping the roads clear, the equipment in good repair and generally administering the public works of the municipality. He was well liked by his working colleagues, one of whom paid a special tribute to him. "He was a congenial fellow and a good man to work with." he said. "We are all deeply shocked." Another township,employee described him as,"a mountain of a man" who took an enormous workload on his shoulders. Mr. Short rested at the Hendren I¯'uneral Parlor in Lakefield. The funeral was held Thursday. Rev. Jack Patterson officiated. Inter- ment Keene Cemetery at a later date. World Day of Prayer "Education - For All of Life" is the focus for the 1976 World Day of Prayer on Friday, March 5th. Approxi- mately 3,000 communities across Canada and 170 coun- tries around the world will be sharin this inter-denom- inational day of prayer and fellowship. This year the seryice was prepared in Latin America. In Bowmanville, services will be held in St. Andrew's Presbyterian Church, at 2:30 and 7:30 p.m. on Friday, March 5th. The speaker will be Mrs. Helen Batten of Ashburn. The World Day of Prayer is sponsored in Canada by the Women's Inter-Church Coun- cil of Canada, 77 Charles St. W., Toronto. The Council is made up of representatives from 10 Christian denomi- nations the Y.W.C.A., the John Màilton Society for the Blind in Canada, and the Armed Forces Chapel Guilds. Benefits from Employment If you are a farmer who has an employee living on the farm, or a businessman who lets one of your employees use a company vehicle, or if you pay OHIP for our employees, y ou may fin a ro em in filling out Box K of your T-4's. Filing T-4's can be difficult enough as it is, but the calculation of Taxable Bene- fits is an important step in completing them properly, and a few general guidelines may be of use to you. Page il of the 1975 Employ- ers' Guide lists a large number of items which are classed as Taxable Benefits, and page 13 lists a number of items which are not. If you do not have this booklet, a copy may be obtained from the District Taxation' Office by phoning ZE-04000. The value of board or lodging is often a tricky amount to determine, as it need not necessarily be the fair market value of similar accommodation elsewhere. It ishould be calculated at least to cover the cost of maintaining the property including mort- gage interest, taxes and other expenses. If it is priced too low, the Department could argue that it should be increased, yet at the same time, you could do your employee an injustice by valuing it too high. If ou pay the heat, light and te ephone, this should certainly b e in- cluded in the figure, and the rental value should be high enough to cover depreciation, if you take it in completing your own farming statement. The value of free board should also be carefully con- sidered. Meals don't have to be charged out at restaurant prices, but should cover your cost. Similarly, the cost of boarding his own animals could represent a taxable benefit if you pay all the expenses for him. All these and similar items should be included in Box K and Box C of the T-4. The value of OHIP pay- ments is easy enough to determine. If he pays part of the premiums, only the part Pou pay has to be added in. ayment of Blue Cross or other private health care premiums does not count as a axable benefit. The use of an automobile e eates special problems, and there are many employers who overlook tbis item as a taxable benefit. As driving between home and work is always considered personal, it follows that if an employee takes a company car or truck home at night for his personal use, than a taxable benefit could be conferred. Simply making it available to him for use is enough, even if he seldom uses it. The minimum to be charged to the employee as a taxa ble benefit is 1 per cent of the capital cost of the vehicle for each month it was available to him. This means a full 12 per cent for the whole year. If the car is leased, then one third of the lease cost is the minimum stand-by charge. If you are int he new or used car business, special rules ap ly. They are complicated ru es to explain in a column of this sort, and you should again call the Department for a copy of their rules for the use of demonstrators. Another sometimes over- looked benefit is the Christmas bonus or wedding gift. If the gift, whether cash or other- wise, is more than $25.00, it must be included in his T-4 if you charged it to your income statement as an expense. If it was $25.00 or less, it may be ignored. If you are the sole owner, or principal shareholder in a small corporation, you are treated as an employee for these and all other respects. Unless you have a sharehold- er's loan account representing your eluity in the business, you wil1 probably have to include these amounts in your own T-4 as well. If you have found problems with these taxable benefits, ou should look into them efore getting too far into your 1976 payroll. The deduction table booklets provided to all employees speli out ways to include these amounts in Freeze Day Care The Edna Thomson Day pos.ed on the centre by Care Centre in Bowmanville regional council, until a de- has been stopped from adding cision is made, probably at the new staff until Regional Coun- next meeting. cil decides whether to make Council voted down a motion any further cutbacks in Day by Pickering mayor, George Care facilities in the region. Ashe to have the centres The hiring freeze was im- either sold or rented by the B a] al a ed Steal $300 Dryer An unusual thef t occurredin burglary took place on Feb. owmanville on Feb. 9th, 8tb at the hème of Thomas ccording to Durham Region- McKeen, 45 Alonna Street. 1 Police. There, the intruder(s) In the caper, the thieves entrance tbrough a basement parently were not interest- window sometime between lin jbwellery, money or the noon and 10:40 p.m. television set, they removed a $300 dryer and took it out the front door of a Doreen Crescent residence, damaging the door molding as they left. Another more traditional They stole a glass contain- in, $86, a quantity of liquor, a suitcase and some tools. No arrests have been report- ed to date. Badminton Club's Tournament Winners Over 30 players participated in the Bowmanville Badmin- ton Club's annual tournament held last Saturday, Feb, 7th at the B.H.S. gym. Thé event lasted until late 'afternoon before winners in all five categories were determined. Outstanding performances by Debbie Burgess and Bill Innes highlighted the all-day tourney. Botb players captur- ed their respetive singles events and iuplicated that achievement in the doubles titles. The standings at the end of the tourney were as follows. Men's Doubles: first - Ron Ventrudo and Bill Innes. Second - Andy Mathews and Gary Ball. Consolation 'win- income so that the proper deductions are taken. anada Pension and Unemployment Insurance deductions, as well as Income Tax, may be affected by these taxable benefits, and it is far better to take the proper deductions each pay during the year than try to sort it all out at T-4 time. I would suggest reading these booklets early in the year to prevent problems later. Next week: Employees' Expenses. ners - Paul Scott and Dennis Knapj. L des Doubles: Firs- Hiring municipal governments. But council did decide to remove five cook-housekeeper positions from part of th regional budget ruling day care centres. Those positions will end on March 31. Debbie Burgess and Wendy Klawitter. Second -,Jean Evans and Camille Smith. Consolation Winners - Dorothy Kelly and Betty Smith. Mixed Doubles: First - Doroth yKelly and Henry Pokors ki. Second - Helen White and Bill Innes. Consola- tion Winners - Debbie Burgess and Dennis Knapp. Men's Singles: Ifirst Bill Innes. Second - Gary Ball. Ladies' Singles: First - Debbie Burgess. Second - Fran Mathews. * mn -n sam s mn m -s mu GET CASH TODAY FOR OLD APPLIANCES THROUGH STATESMAN CLASSIFIED CALL 623-4303 ------m-mm NOTICE TOTHE PROPERTY OWNERSOF The City of Oshawa The Township of Scugog The Township of Manvers The Township of Hope The attention of Property owners of the above mentioned Municipalities is directed to a Notice published elsewhere on this page regarding an application to the Ontario Municipal Board by the Corporation of the Town of Newcastle for approval of a By-law to regulate land use. J. M. McILROY, A.M.C.T. Clerk Town of Newcastle Tax Corner By John Manuel, C.G.A. Easy to find out. Because l'Il be on hand to Emcee your Allis-Chalmers dealer's big EXPO '761 We're going to show you in an exciting and fun way what's new at Allis- Chalmers. You'lI see the brand new Allis-Chalmers farm tractors. They're truly the Rising Power in Tractors. Find out about the tough, beefier new implements from Allis- Chalmers. The neW Air Champ Planter will open your eyes. And, youll learn about what's even better in 1976 on the unbeatable GLEANER Combines. There'Il be fun and door prizes for the wholefamily. Free lunch and refreshments, too, so plan to spend the day with us. Come one, come all for a good mid-winter break. Visit with your neighbors and your Allis- Chalmers dealer. It's alH free . . . and we hope to see you there. BLACKSTOCK RECREATION CENTRE Date:February 26 Time: 8:30 p.m. The Rising Power A in Farmung ALLIS-CHALMERS Sponsored By TREWIN FARM EQUIPMENT Blackstock 986-4283 Drink Florida Sunshine At- Home By Drinking VITAMIN 'C' ENRICHED 100 PER CENT PURE RECONSTITUTED. Sunglo Orange Juice REGULAR NOW ONLY44 51W NL 440 Ounces OFFER GOOD F.EB. 16-21 ONLY Lower Price on 20% LESS SOFT MARGARINE Than you were 100 PER CENT VEGETABLE OIL paying before. (LOW CHOLESTEROL) Finest Margarine Money Can Buy For One Tub 7 Regular Price NOW ONLY 9 If It's Glen Rae Dairy It's Good PHONE 623-5444