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Former McGregor Hardware Clerk Buys His Own Store and Gets Ready for Grand Opening When Larry Taylor took over the Home , Hardware store from Lyle Roth in September, he was a new- comer to New Hamburg but not to the hardware business. Larry left school back in - Bowmanville when he was 18 and went to work in a Home Hardward store there. That was 12 vears ago and now Larry has his own Home Hardware agency and store. So far, Larry reports that his business here in New Hamburg is doing well but he leaves no doubt as to where much ofthe credit for that success lies. Lucy Braun and Wayne Lichti spent several years working with Mr. Roth and they have continued on in the new owner's employ. "This store's two main assets are Wayne and Lucy" says Larry who explains that the business was run so well by Lyle Roth that there was nothing to improve when the former owner retired. This week, Larry is having a "Grand Opening" sale which he says would better be described as a "New Owner" sale since very few renova- tions have been made and also because he has been in operation since September. From Wednesday to Satur- day, consumers will be able to cash in on some pretty enticing bargains as well as all the free coffee and cookies they can handle. There will also be free balloons and colouring books for the child- ren. Larry explains that he has waited until now to stage his grand opening because he was so busy in the beginning with just talking over and then with the Christmas rush that this seemed to be first, best opportunity. "This will give us a chance to spend more time on it and to deal with more people on a personal basis" says Larry who simply wants to fit in and become a part of the town. He comments that this weekend will be no big deal, but he added with a smile that with the price of coffee these days, there might be a lot of coffee drinkers coming around for a free cup of their favourite beverage. Larry bas a partner in his business: his wife Christine. The two of them met and married in their hometown of Bowmanville and have two children little girls: Sara 5, and 2-year-old Megan. Larry and Christine sold their home back in Bowman- ville and moved to New Hamburg in June. They are now living at 253 Peel St. and Larry says that the whole family is really "thrilled" with their new town. Christine has made several good friends already and Larry has joined the Lion's Club and the New Hamburg Board of Trade. "When we were looking for a store we checked out several other small centres but New Hamburg was the town that seemed to have pretty well everything we want. We want our children to grow up in a semi-rural-urban environ- ment. "We expect to spend the rest of our lives here and we are Still wearing that handlebar moustache, Larry Taylor, formerly of McGregor's Home Hardware here, is shown in his new store in New Hamburg, getting ready for the Grand Opening last week. really pleased at the way people have been so warm to us." So, in a way, the sale this week is Larry and Christine's way of saying "thank you" to the people of New Hamburg who, Larry says, have made them feel so welcome. Many items offered in the sale will be sold below cost. Larry says he bas no grand ambitions to move on to greater things. He says that he and his wife longed for their own business for the pro- tection that it offers. So, drop in this weekend to the Home Hardware store on Peel St. in New Hamburg and have a coffee, browse around and chat with the tall, friendly fellow in the red jacket. You might even discover an offer you can't refuse. Metric Changeover Coming Industries Head Toward Conversion Plan Deadline Although Canada is one of the last countries to hold on to the imperial system of mea- surement, it appears the time has come for even Canadians to catch up with the rest of the world. As this country emerges into the International System of Units (SI), Metric Commis- sion Canada will stand by ready to assist in any way if there is any confusion in the program. While a final program is planned to ease the new system into effect without causing any wide-ranging repercussions. Canadians one morning will have to start thinking in terms of metric measurements. Announcing the weather in celsius degrees is a simple enough method of introducing it to the public. For industries, businesses and commercial enterprises, however, metric conversion has more far-reaching impli- cations. Savings Realized Divided into 60 sectors covering industries and groups of related interests in the economy, companies have been told to plan their emer- gence into SI corresponding generally with target dates set by spearheading committees. Some have already stated implementing their program to prepare for when the country bas completely ad- apted to it. Describing the new system as a rational one, Metric Commission Canada spokes- men have indicated that metric measurements will bring benefits to industries throughout Canada. One result will be a re- duction in costs coming about because of factors such as no longer having to make mach- inery in imperial measure- ments especially for Canadian firms. Some industries will regis- ter savings through other aspects of the conversion to metric measurements. Companies producing tooth- paste, for example, will only have to manufacture six container sizes as compared with the 32 varieties that are made under the imperial system. Soft-Core Changes In Bowmanville, several firms are well on their way to converting their operations into the international system. The R.M. Hollingshead Corporation has made definite advancement toward the changeover, says the firm's chief chemist, Wes Sprague. The "soft conversion" pro- gram has been in progress for about four years and a large part of the plant operations are now carried out in the metric system, Mr. Sprague said. The company has gone completely metric in its offices and most of its product labels carry metric calibra- tions, he said. A soft conversion program means that consumers will have a period to adjust as both metric and imperial measure- ments are given on labels. By 1980 only the metric system will exist in the plant. The cost factor at Hollings- head is minor because the system comes into existence a bit at a time and calls for no major alterations in their present operations. The last stage of the program before it is complete- ly phased into the market is making metric containers for- their products available to the publie. It first started about four years ago when the company introduced metric education lectures for employees at the plant, he explained. Costs Minimal This is the stage that the St. Marys Cement Company is in at present, waitirg to start courses in metric measure- ments for their workers, says the firm's plant engineer, Roy Weschselberger. The company is working toward a goal of implementing metric measurements in their shipping operation by January of this year to comply with the commission's four-phase con- version program, Mr. Wesch- selberger said. Changing to metric weigh scales are expected to require some initial investment that will amount to only minimal costs, he added. Instruments in the plant's control room will also need amending, the plant engineer indicated, with such changes as metric calibrations on temperature gauges and other equipment. The conversion program in Bowmanville's Goodyear plant may require greater effort than in other local industries and businesses, according to a company spokesman. The Goodyear sector com- mittee, however, has a repre- sentative from the local plant on it to keep the branch's interests in the open during the implementation period. As an international com- pany, the conversion program will need to be co-ordinated between-the various branches throughout the world and particularly with the main operation in the U.S. Agreement on the standards which branches from both countries will accept is one of the tasks facing the sector committee. The company's operations in Australia put a "bard metric" program into effect which forced plants to change from the old system into metric measurement over- night. Although the change may have seemed abrupt to both employees and consumers, it was probably necessary to encourage people to begin thinking in metric terms. Banking Official States Consumer Borrowing At Acceptable Levels Consumer credit levels now are no higher than they were 10 years ago when compared to income, a spokesman for the banking industry says. Rowland C. Frazee, presi- dent of the Canadian Bankers' Association (CBA), told a Senate committee that whether credit totals are considered too high, too low or just right depends on many other factors. One of the best comparisons is to personal savings, he told a banking trade and com- merce committee hearing on the Borrowers and Depositors Protection¢Act. "In the period from 1967 to 1975, consumer credit in Canada increased at an aver- age annual compound rate of 13.2 per cent while personal savings increased 19.1 per cent. "In other words, while Canadians increased their consumer credit, they have also increased their savings and their ability to repay to a much greater degree." Mr. Frazee said consumer credit as a percentage of personal disposable income (income less taxes) was about 20 per cent in 1967 and now bas returned to that level after a slight rise in 1973-74. "This illustrates that Cana- dians are not increasing their consumer credit dispropor- tionately. They are, in fact, responding to general econ- omic conditions, from year to year in their savings, expendi- tures and borrowings." Mr. Frazee said that based on experience, bankers still believe that "by and large, Canadians manage their fin- ances with greater wisdom than appears to be popularly believed," as stated by the Royal Commission on Bank- ing and Finance some years ago. Section Two The Canadian Statesman, Bowmanville, April 13, 1977 9 N No-Furnace Building Works From Montreal Star Hydro Place, the only public building in Canada without a furnace, is coming through Ontario's coldest winter in 43 years with flying colors. Completed in 1975 at a cost of $45 million for Ontario Hydro, the building was designed to demonstrate how comfortable a building can be kept, even in Canada's extreme climate. Gerhard Moog, the 50-year- old German immigrant, who pioneered the system and directed design of the build- ing says: "Despite the cold weather we have had no drop in temperature. In fact we have heat to throw out and we're thinking of adding a hundred or so residential units to our next building, throwing in free heat." That building is the 20- storey complex to be built by Gulf Oil Canada Ltd. in Calgary. It will be completed in 1980. According to Mr. Moog many large companies are now interested in the system, called Encon-"more than we can handle"-but the only one with a Montreal connection is CP Hotels. The feeling is that this or similar systems will become more and more popular as the price of heating fuel goes up. Mr. Moog points out that Hydro Place consumes 54,000 British thermal units (BTU) per square foot per year, but its nearest competitor con- sumes 165,000 BTU, nearly three times as much. The system evolved over 15 yers, with input by Mr. Moog and several other Canadians. Worldwide patents to Encon are now held by their com- pany, which is called Canada Square Management. The theory behind the system is that there is quite sufficient heat generated by other sources in a building, without the need for a furnace. Body heat, for instance, the heat from the increasing number of electrical gadgets, such as computers, plus the heat from the lights and the sun. A well insulated building should have more problems with cooling than heating. That in fact does take more energy, the refrigeration system using off-peak power. Both heat and cold are stored in vast tanks of water in the basement. The three hold 1.6 million gallons of water, enough to fill 80 residential swimming pools. In winter, the water they contain reach- es 95 degrees. In high summer it is chilled to 40 degrees. The eye-catching reflective glass helps to control heat absorption and loss, depend- ing on the time of year. The outside layer throws back much solar heat, the inside layer throws back the inner temperature. Since heat rises, it is collected in the coffered ceilings of each floor and drawn by fans to the warm tank, from where it is pumped to the cool parts of the building. Cool air, meanwhile, is pumped through the ceilings in the warm core of the building to keep it cool. The ceilings give a bonus. The light is directed down- ward more effectively using only 2.7 watts per square foot to provide 135-130 footcandles Two more good reasons for not drinking: Our experience shows that ab- stainers have fewer car accidents, fewer home fires. So we can afford to insure for less. If you're a non-drinker, can you afford notto look into Abstainers' insurance for your home and your car? Osborne &Shank Insurance Agency Lt. 108 Liberty St. N. 623-2527 illumination at desk level. In the standard office building, it takes 4 watts to give 100 footcandles. According to Ken Cooper, an architect with Canada Square, the lighting system shouldn't work. Other sources felt that almost double the lights would be needed as there are. But extensive system indicated that the system would work. And it does. The result is that Hydro saves $100,000 a year on its electric bill, compared with what it would pay if normal lighting was installed. Mr. Moog, who studied engineering and economics at Karlsruhe before coming to Canada in 1951, is happy with the results, though le thinxs the next job "will cost considerably less money." "We gained an awful lot of experience." he says. "Ihere are obviously things we had to do to overbuild, over design, in order to protect ourselves from running a building with- out a heating plant. We know how to tackle our next job." 'If Your Hobby Pays Off It May Not be a Hobby By Howard A. Back, CA Is your hobby turning into a business. The income tax department draws a line between the money you earn from a business or at work, and what you may earn from creating and selling paintings, buying and selling antiques, or gambling-depending on whether you do these things for fun or profit. The dictionary definition of the term "business" is the investment of money, labour and skill in an undertaking with a view to earning a profit. A simple statement from you that the income you earned from your hobby was only incidental to the pleasure you gained in pursuing it is not enough to establish the con- clusion that it is not a business. You could be thinking of many hobbies that produce net incomes after tax which are not being declared. Such net incomes may go unde- tected, by the tax department, for years or forever. Never- theless, for those who are found out, the penalties can be severe. So let your conscience and the following facts of taxation be your guides. Members of the Institute of Chartered Accountants of Ontarioanswer your questions in Dollar Sense. Mr. Back is with Thorne Riddell and Company, Toronto. Here are three rules of thumb for hobbiests at tax time: If your legitimate out-of -pocket expenses exceed the income from your hobby, you reed not declare the income because there is no net income. If your hobby produces a net income after expenses, be- ware! Your hobby could have turned into a business-for tax purposes. If your hobby really is for fun but it turned a profit in 1976, you can probably still exclude the hobby income because of the losses you incurred in the previous five years - if you have the records to prove it. There are several additional' considerations. The tax de- partment is entitled to, and does, investigate your entire course of conduct in carrying out your activity. If it resem- bles a commercial enterprise - because of the sophistication of operating methods, or the use of an employee or adver- tising-it could be held that a business was being carried on. The amount of time spent on a hobby, the frequency of transactions, and the extent of your dependence on the hobby income-all can indicate whether or not a business is being carried on. For example, a gambler could be considered to be in the business of placing bets on horse races if that-or activit- ies associated with it-were his sole daytime activity, espec- ially if he had no other income. If an artist was involved to a similar extent in creating works of art, he also could be seen to be carrying on a business. A further sign is the existence of special or inside knowledge. Suppose the hobby is closely related to a person's employment, and it is possible to apply to it knowledge carried from the regular occupation, it is likely that the hobby would be considered an extention of the person's normal occupation. The in- come would be taxable. In one case, the tax author- ities argued in court that an individual's gambling gains were business profits. The individual had an interest in race horses, he regularly attended races and placed bets on them He also bene- fited from inside information supplied by jockeys. The courts agreed that this was sufficient evidence of a business being carried on, and ruled that the winners were taxable. TOWN 0F NEWCASTLE Notice of Public eetings Regarding Development in Courtice Area The Council 0f the Town of Newcastle is holding two public meetings in the Courtice High SchooI. The first meeting will be at 7:30 p.m. on Thursday, April 14th, 1977, the purpose being to identify the concerns of the Citizens of Courtice relative to the proposed development of the area. The second meeting will be on Tuesday, April 26th, 1977 at 7:30 p.m. when it is hoped that the concerns of the citizens will be responded to. Ail interested citizens are invited to attend these meetings. GARNET B. RICKARD Mayor J. M. McILROY Town Clerk EducationWeek in Ontario isApril7-23 Here's how you can f md ont more about your cbild's school. Now is a good time for you to become personally community schools, "Open Doors: A Community acquainted with your local school. School Handbook" - in English or French - During Education Week, stop in for a visit and write to: discover what your children are learning. Get to Curriculum Branch know the principal and teacher. Find out more Ministry of Education about the activities. Mowat Block While you're there, ask about the new "community Queen's Park school" concept which invites participation by Toronto, Ontario M7A 1L2 parents in making the local school something of a community centre for neighbourhood activities and programs. "Communityschool" is an idea developed Thomas Wells, William Davis, by your Ontario Ministry of Education and is a Ministerof Premier partnership of school and community- people Education working together for everybody's sake. If you would like a free copy of our book about Province of Ontario Tyrone Community Centre DANCE DATE Saturday, Aprl 16th $7.00 per couple "The AD-ELS" THE REGIONAL MUNICIPALITY OF DURHAM Notice of Water and Sewer Rate Ad'justment The Region wishes to advise all water and sewer customers, that as of January lst, 1977, Phase 2 of the five year phasing-in program of the uniform rates becomes effective. These rates will be in effect from January 1st, 1977 to December 31st, 1977, a copy of which wili be included - with your first billing of 1977. "H&R Block has seventeen reasons why you should let them prepare your income tax return." Reason Number Five: If the Tax Department should reassess or audit your return, H & R Block will be available any time of the year to help you, at no additional cost. They can answer all questions about how your return was prepared. They stand with you. A good reason for coming to H & R Block. H&R BLOCK THE INCOME TAX PEOPLE 14A DIVISION ST. BOWMANVILLE Just below King Mon. to Fri. - 9 a.m. to 6 p.m. Saturdays - 9 a.m. to i p.m. PHONE 623-6454 NO APPOINTMENT NECESSARY