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Places I've Done Time by Clifford Francis Carolinas or the Virginias. These men checked the kilns at least every two hours and For what ever reason, sometimes more often. It was could anyone get lost in vital to have tobacco cured Leskard? How anyone could properly and these men were make two right turns in the P a ^d well and treated like village is nearly impossible; Kings. When 1 lived at the After some negotiations Damneara Ranch a few years s K e a S ree d to return to the ago, it happened. party if I could tell her how to One Saturday afternoon ftnd Kendal and her grand- we were tuning up for the daddy. I did" and she did second half of a two day return to the ranch with the party. Some, if not most, had party In full swing. Everyone stayed over, and others were made her more than welcome slowly arriving. Up the drive and she fit right in. came someone I had never That brings me to the sec- seen before, a young lady in °nd, part of the same story, her early twenties. "Can you Several years prior, I had all tell me where I am and been bequeathed a rather how do I get to Kendal?" large sum of money. I took The first part was easy this tidy sum and by adding and yes I would find out a few dollars, I was able to where Kendal was. The , buy six ewes and a ram. They moment she smiled I was were purchased at a local smitten. In her wonderful sales arena and the gentle- southern drawl, she told me man assured me that they she had driven up from would have lambs in a mat- Henderson North Carolina to ter of days. After waiting visit her grand-daddy who nearly two years the was Working as a "cureman" Veterinarian informed me on a local tobacco farm down that the ewes were too old to Kendal way. have lambs and that the ram A "cureman" is someone was not only blind, but that whose job it is to make sure he was also happy, meaning the tobacco kilns are the he was gay. He was the only right temperature when the gay ram in Leskard and tobacco is being cured. The maybe all of Canada, men that cure tobacco most But behind every silver lin- often came up from the ^g there is a golden fleece. Smitten Orono Weekly Times, Wednesday, November 7, 2001 - 9 After haring these sheep for so long I had a rather large pile of sheep manure. Some of the local visitors planted some seeds and lo and behold up sprang some wild weed. A barnyard full of wild tobacco. Sarah had arrived from North Carolina at the right time and with Sarah's gram- pa curing tobacco in Kendal, Sarah said she hadn't learned curing for nothing. She cured the tobacco on my ranch. I didn't smoke the "rope" so I used the barter system and got moonshine. By the end of September Sarah started to miss her beloved hills of North Carolina. She couldn't stay and I wouldn't go. It had been fun, a little sadness hung over the ranch and then there was still them damn sheep. S EUCHRE RES Wednesday Night OCTOBER 31st Special Card - Gladys Greenwood High Scores Don Laforge - 79 Doreen Green - 77 Martha Clarke - 76 Roy Hayward - 74 Lucy Cory - 73 tie Bill Mann - 72 Percy Jakeman - 72 Draws: Mae Tabb, Jen O'Neil, Doreen Green, Grace Coatham. Northcutt Elliott Funeral Home THOUGHTFULNESS, SERVICE & CONCERN A Family Owned Business, Offering: Traditional Funeral Services Pre-arranged & Prepaid Services - Cremation Arrangements Alternatives to Traditional Funerals - Out of Town Shipping CORY KUIPERS - PRESIDENT 53 Division Street Bowmanviile, Ontario LIC 2Z8 623-5668 OFF STREET PARKING 6 month closed 1 year closed 3 years closed 5 years closed 5-35% 4.75% 5.50% 5.75% * Rates subject to change without notice F i n an c i al S e r v ices Oshawa Branch: 15 Charles Street Tel: (905) 728-4658 Manager: Mr. Paul Muller Bowmanviile Branch: 200 King Street East Tel: (905) 623-6343 Manager Tom Broadfoot E-mail: duca.info@duca.com Website: www.duca.com Accounting Corner ( advertisement) 3 Pedicures/Manicures Waxing Nail Extensions Ear Candling Eyelash Tinting Air Brushing Electronic Muscle Stimulate (EMS) Paraffin Wax ESTHETIC STUDIO Brigitte Brown *** Gift Certificates Available 15% DISCOUNT with coupon 171 Mill Street, Orono, ON. LOB IM0 • (905) 983-8169 'T~1 NEWCASTLE FUNERAL HOME Family owned and operated by Carl Good, Funeral Director, and Joyce Kufta 386 Mill St. S., Newcastle 987-3964 www.newçastlefuneralhome.com "Caring for our Community" Q Someone at work told me I could record a business on my tax return, run losses for 3 years, then close it, and Revenue Canada wouldn't check. Is that true? A You're referring to the three year rule that Canada Customs and Revenue Agency (CCRA, formerly Revenue Canada) uses when testing business income. From a logic point of view, if my business was losing scads of money each year, by the end of the third year I would make one of three decisions: decisions: (1)1 would close the business business in disgust; (2) I would scale back expenses to keep in line with income so I did show a profit; (3) I would take a good hard look at my business, and only when 1 was sure there was still hope, would I continue. continue. In effect, I would need a business plan and a reasonable hope for profit in the future. CCRA expects one of these three things to happen at the end of the third year. Very often, a talk with your accoun tant and a documented business business plan is necessary if you intend on continuing. After the third year, continued continued losses significantly increase the chance of catching catching the tax man's eye. If it does, he will check for a number number of things: (1) Is there any hope of profit? If not, there is a rule disallowing expenses. (2) Is this a valid business or is this a hobby? (3) Is the taxpayer calling personal expenses business expenses and writing these off improperly? (4) Is the taxpayer writing, off expenses that could be added to inventory, in effect disallowing these until a future date? It is much better to avoid the tax man's eye after the third year if possible, since his findings findings may lead to an adjustment adjustment into prior years and a hefty tax and interest bill. You should note, however, that no mention is made of NOT checking the first three years. If the business is bogus, expenses are aggressive, or the numbers don't make sense, CCRA may check it just the same as any other information they.don't like. Lastly, you should be aware.that manufacturing manufacturing numbers that you know don't exist is income tax evasion, evasion, a criminal charge, and differs mightily from income tax planning, or honest mistakes.' mistakes.' The above article is for general purpose information only. Before acting on this, or any other information, information, readers should seek competent professional advice. Mark L. Hendrikx Chartered Accountant • Certified Financial Planner • Accounting and Auditing • Computer Consulting • Planning & Taxation Services for Businesses, individuals. Corporations, Estates and Farms • Business Start-ups • Free Initial Consultation 37 King St, West, Newcastle, Ontario LIB 1H2 Fax: (905)987-9809 *' Phone:(905)987-0570