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Section Two The Canadian Statesman, Bowmanville, March 23, 1977 7 Procedure By-law is Underway Members of council may have to choose their words carefully if a new by-law to establish rules of procedure in the council chamber is finally approved. Under the rules of proced- ure being discussed by a council committee, members of council may be given a five minute limit on the amount of time they can take to speak in council on any one subject. The rules of procedure also state that council members may not speak twice on the same topic. As yet, the by-law to implement these rules is still on the drawing board. But, 17 pages of regulations-designed to keep the elected officials in line were discussed last week during a meeting of the town's legislation and by-laws committee. Under the by-law, a mem- ber of council who disobeyed the rules during a council session could be ordered to leave his seat for the duration of the council meeting. The member would only be allow- ed to return after he made an apology and was voted back to his chair by the other council- lors. After about two hours of discussion Monday, the coun- cil rules were referred to the town clerk for more revisions. A second draft of the regula- tions will be discussed at a later date. Mayor Rickard told the legislation and by-laws com- mittee that he had been trying to get a set of council rules for the past three vears. Brochure Helps Canoers If you're on a canoe trip, you'll find it easier and safer than it used to be, thanks to a brochure just published by the federal Department of Ener- gy, Mines and Resources. The free brochure, called Maps and Wilderness Canoe- ing, is designed to help canoeists, particularly begin- ters, make the best possible __,se of their maps. Al of Canada's superb canoe country is mapped. But you shouldn't take maps for granted, like something hand- ed out at a service station. If you do, you risk going over a Waterfall, smashing up with- out warning in a rapid, getting lost and running out of food. On a wilderness canoe trip you map is your lifeline. The new brochure tells you how to plan your trip, how to make use of maps in general navigation, how to navigate in the North. It talks about wilderness canoeing ethics. It also tells you how to get maps of the specific areas you wish to explore. For your free copy of Maps and Wilderness Canoeing, write to: Canada Map Office, 615 Booth St., Ottawa Ont. KiA 0E9 Tax Corner By John Manuel, C.G.A. The Single Parent Being a single parent can be complicated enough already without tax problems, and happily most of the rules seem to be designed to lighten the loan a little. This column will cover only a few of the numerous possibilities. The basic married exempt- ion is available if, at any time during the year, you sup- ported a wife or husband whose earnings while married to you were less than $360. This is true regardless of your marital status at the end of the yehr. If this deduction is not available, then the "equiva- lent to married" deduction of $1,830 may be taken for one child. In the year of divorce, separation or death, the re- ~urns for both husband and 'wife may show the basic deduction for the same child- ren, if, during the year, both, supported them, but if one parent uses the equivalent to married deduction, the other may not deduct anything for the same child. If you plan on using this deduction and have children both over and under 16, we suggest you take the extra deduction for a younger child to receive full advantage both ways. Alimony or separation allowances are usually taxes as income by the 'person receiving them and deductible by the ,person paying them. They must be regular, (not 7.-mp sum), fixed in amount, a ,d made under a court order or written agreement, and the separation must have con- tinued until the end of the year. A booklet -plaining these and other problems is avail- able from Revenue Canada. It is called "Income Tax and the Single Parent" and is avail- able free by calling ZE-0-4,000. t In 1969 Miracle Food art made a pledge to its customers to keep its prices consistently Iow. No more games. No more gimmicks. And they've kept their promise. THE FACTS STILL PROVE IT. There's independent research which compares food prices every month. For months now, they've found that Miracle's overal prices were the lowest of the major food chains virtually every single time. Miracle has always led the way with low prices. And they're going to keep on doing t consistently. No gimmicks. No nonsense. Miracle saves you money.