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t 18- Orono Weekly Tintes, Wednesday, December 23, .1998 Santa straps on blades The Orono Figure Skating Club invited Santa to their faily skate at the Orono Arena Iast Tuesday evening. Though Santa looked like he was quite at home on skates, hie was neyer without support. ONTARIO FARaM NEWS GTA AGRICULTUTRAL IMPACT STUDY The Federations of Agriculture in the Regionai Municipalities of Durham, Haltoni Peel and York have jolned forces to conduct an Agricultural Economnic Impact Study in the Greater Toronto Area (GTA). This stpdry was launched in response to the pressures of urbanization on agriculture and to shed light on an mndustry that is often overiooked in termis of its con- tribution to the economy of the GTA. The proximity of the rural area to a large urban market combined with the need for a sustainabie and viable economi)c base in rural areas presents rare opportu- nities for the agricuitural industry. This stu dy wýill address this unique challenge. It will iden- tiIfr the location and nature of agriculture in the OTA and assess the direct, indirect and lnduced economic impacts of agriculture in the four Regions. Reports on the fmndings of the Study will be prepared for each of the four Reglons Indi- vidually as well as a report for the four Regions combined. The project is scheduiled for completion by the summer of' 1999. The resuits of the Study will be clrculated to regional govemrments and their plan- ning And economnic develop- ment departmrients as weii as federal and provincial job training service providers. The final Report will serve as an important building block to the growing body of research on an inidustry mlat is often overshadowed in the GTA, The firmns of Waiton & Huniter Pannmng Associates, J. Ross Raym-ond Associates Ltd., and Betsy J. Doniald MCIP, RPP, will be undertak- iing 1this project. Combinied, they have a unique set of skiils in agriculture, rural planning and regionai eco- nomic analysis. The three flrms also h-ave extensive. experience in 'GTA issues. The project is being funded by the Federations of Agriculture in Durham, Haiton, Peel and York Reglons andi Human R7,esources Development Canada. For more informnation con- tact Margaret Waiton, Project Co-ordinator at 1-800-363- 2432, ONTARIO RETAIL SALES TAX EXEMPTIONS FOR FARMERS by Bill Olan, OMAFRA From time to Urne we get calîs and or complaints by farmers about retallers who will not provide the exemp- tion for the 8% Ontario Retail Sales Tax (not to be confused -wlth the 7% Federal GST) at point of purchase. These calis usually invoive large vol- umeretailers who deai with the broad consuming public rather thian the farmn client. There i8 often a misunder- standing on both sides of the controversy with a general lack of understanding of what items are exempted from the t:ax, which Items are eligible for a refund and which items are taxable even if they are used in the business of farrn- ing. First of 'ail a farmer is defined as one who is in the business of farming with a view of making a profit. There is nio tie to the Farm business regïiration number where farivers mui-st earn over $7000 annuaily to be declared a farmer. Thie farner activities and commnodities aire further dýefinedl but these aire generaiiy knownl within, thè farmling comm11unity. There are in generai fou-r classes of itemns when it cornlles to the Ontario Retail Sales n-Tax. 1. Those items that are exemplt - in gencrai these are equipmlent parts unique to farmling. 2. Those itents whichi are exempt but require anl end use certificate signed by the ffariner veriIfing that he/she is a farmer - lnciuded are bat- teries for eligibie faim vehii- dles and electrlc motors. 3. Those items which are eligibie for a refund of tax paid. Inciuded are grain stor- age and equipment as weii as the temporary rebate programr for farmi buildings, 4. Those items which must have tax pDaid regardiess of whe.ther they are used in farmning or not. Theseitm include ofi and lumber. The one causlng the most concern is the one requiring the exemption certificate. Many stores who do niot deai with a large farmer clientele are not familar with the miles governlng *the 'exemption. There are also farmers who wish to use this exemption certificate for ail purchases, business and non-business use alike without regard for the regulations. Many stores that deal with a lot of farmers on a reguiar basis have a stamp to stamp their copy of the invoice. This certification places the onius on the farrner for the vaiidity of the exemp- tion and removes it from the retaier. It states I certiST that 1 amn engaged in the business of farming and that the goods shown on this invoice will be uisedi exciusiveiy in the con- duel of this business." N Northcutt Elliott E Funeral Home THOUGHT'FULNESS, SERVICE & CONCERN A Fainiily Owned Business, Offerinig: 1Traditional Funer-al Sertvices Praraned&Prepaid Serv\ices - CeainArnement Alterniatives to Traditional Funerals - Out of T'ownr Shipping CORN Kt IPERS - PRESIDENT 51 Divislin-treet Bowýmainville, Ontario i 1C 2Z8 623-56)68 OFF1 STREET1 PARIZNG Ifs a wonderfzd Elfe... wIen you live in this town! Were proud to be part of this fi ne comrnunity and are thankful for the many good neighbours ve've cor-ne to know. To ail of yvou, we se-nd our very best wishes this holiday season.