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IANITE co. LTD. hments and y Memorials Turner 5-5216 La I Service and curm- M STOCK [MOVED DP CHARGE 24 Hour Service OPERATOR 103 PHâ€" 66550 '01! Charge PECONI {BOROUGH N’O. 46â€"â€"Câ€"60 Iâ€"_â€"â€"â€" ’VINE M.A licitor: Notary MILLBROOK.- ‘, ,_.._ LICAN OF CANADA OF CAVAN M. Palfrey Rector ’S CHURCH 9:30 AM. 8’ CHURCH 11:15 A.M. CHURCH 7:30 PM. ~“â€"â€"â€" ’8, LIFFORD r 9 : 45 am. 5 , BETHANY ron 11:15 am. RCH, MARSH 7:30 pm. ITED OF CANADA k- - Gavan Wden, B.A., B.D. ’ROOK T' 10 AM. :0 11:15 AM. VAN e 9:45 AM. elcome to All . _â€" YTERIAN IN CANADA . Graham, BA. BROOK 9:45 A.M. 11:00 AM. ce 7:30 PM. 9' V'ILLE 11:15 AM. 10:00 AM. COSTAL s OF CANADA lrs. D. McEwen rs. Eva Devon OSTAL CHURCH 10:00 AM. 11:00 A.M. ASSEMBLY 9:45 AM. 11 :00 AM. TION ARMY I s. J. B. Reid 3 PM. 11 Hall) ' Awaits You ND MORE IE CLASSIFIED THE MILLBROOK REPORTER, BEAUTIFUL MILLBROOK, ONTARIO, CANADA ONTARIO INFOR ATION ’ ‘ ' _ - about the r w " ONTARIO RETAIL SALES TAX The following basic information about the 3% Retail Sales Tax, that went into effect September Ist, will be of interest to every resident of Ontario. Why the Sales Tax was introduced Ontario is experiencing the most dynamic growth in its history. As a result, the demands on the provincial treasury continue to grow at an unprecedented rate. For example, during the next five years we must build the equivalent of one thousand schools large enough for 500 pupils each. This means that provincial grants to schools must be greatly increased in the years immediately ahead, or municipalities will be faced with crippling mill rates to provide basic educational facilities. Hospitals, highways and other public works must also be greatly expanded to meet the needs of our rapidly increasing population.- Your Province must increase its revenues by about $150 million annually to pay for these vital projects. After considering every method available to the Province, of raising money, your representatives at "Queen’s, Bark decided that our vast financial needs could not be met out of present sources of revenue. It was agreed that The Retail Sales Tax Act was the fairest and most practical way for residents of Ontario to contribute to the cost of their schools, hospitals and other essential services. Before drawing up the Ontario Retail Sales Tax Act, your government closely studied the retail sales taxes of seven other Canadian provinces and many states of the USA. The Ontario Retail Sales Tax Act has the broadest exemptions of any of these retail sales taxes. Only two other provinces have a tax rate as low as Ontario. Collection of Tax Those who regularly sell goods as a normal part of their business must apply to be registered as vendors. Those who have applied are now receiving their permits. They will collect 3% tax on the price of goods sold to the ultimate consumer. The tax will be collected only once. Thus. a registered whole- saler will purchase goods for resale tax free from the manufacturer. He in turn will sell to the retailer on a tax free basis. Then the retailer will collect the tax when he sells to the consumer. Maior Consumer Exemptions Most of the day-to-day necessities of life are free of sales tax. Food, prescribed drugs and medical supplies, and children’s clothing are all tax exempt. Heating fuel, electricity and gasoline are exempt. News- papers, magazines and books are exempt. No tax applies on restaurant meals charged separately at $1.50 or less. Each sale of less than 170 is exempt. These and many other exemptions are discussed in detail on special cards that are now being mailed to retailers and other vendors. Homes Not Taxable Houses and other buildings are real property and are not subject to tax under this Act. The building contractor pays tax on materials incor- rated into the home or other structure but no tax is payable on the bout that constitutes a large part of the total price of a home. If furnishings such as draperies, stoves and refrigerators are sold with .a home, tax is payable on the fair value of such furnishings. Services Not Taxable Only items of merchandise that are moveable, and telephone services, except long distance calls, are subject to the tax. Those persons sel'hg j, “services,” such as barbers, beauty shops, launderers and dry chaners, do not collect tax, but must pay tax on the materials they use in su plying their service. However, if a repair service includes substantial q ntities of parts or material, the entire bill will be taxable unless the materials are shown as a separate charge from the labour. Casual Sales When an individual sells goods privately, the transaction is a “casual” sale. In such cases the purchaser and not the seller of taxable goods is responsible to report the purchase and pay the sales tax on the purchase price tothe Retail Sales Tax Branch, Oflice of the Comptroller of Revenue. Instalment Purchases Sales tax is due on the total price when the sale is made, even though payments may continue over a long period of time. Finance charges are also taxable unless quoted and itemized separately. Trade-ins The actual selling price minus the amount of the tradeâ€"in allowance is the amount upon which sales tax is payable. Farming Farmers will be exempt from tax on most equipment, on agricultural seeds and feeds, on drugs and medicines for livestock and on many other commodities used directly in the business of farming. Exports and Imports Goods exported from Ontario are not taxable since the tax is applicable only to goods used in Ontario. No tax is payable under this Act by manufacturers on goods they purchase for use in the production of goods for sale. Thus, their competitive position in the export market is maintained without change after the introduction of this tax. Goods imported into Ontario are taxable since they are purchased for use in Ontario. The purchaser of the imported goods is subject to the same tax he would have to pay to an Ontario Vendor if he purchased the goods in Ontario. Rental of Moveable Property The person who acquires possession of moveable property by paying a rental price for its Use is regarded as a purchaser of such property under the Act and tax is payable by him on the rental price paid. Registered vendors are receiving special cards that list exempt and taxable goods. Each eXpIains how the Retail Sales Tax applies to each particular type of business. Addi- tional information is available from the District Sales Tax Office serving your community. I fi‘tr'n DISTRICT OFFICE AT PETERIBO‘R‘OIUOH SERVING *HNLIBURTOIN, NORTH-‘UMBER'LAINID AND DU'R‘HAM, PET'E'R'B'OROU‘GH 'AINID PRINCE EDWARD COUNTIES 263 GEORGE ST., TEIL. =RI 5-2418 DISTRICT TAX ADMINISTRATOR, H. ANDREWS PHILIP T. CLARK, Comptroller of Revenue -> wanazfimmmrmmwa .,. ....... ‘- ~ " ~