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o "Alex J. Shepherd 'CHARTERED ACCOUNTANT 250 QUEEN STREET - PORT PERRY, ONTARIO Corporation, Small Business Accounting & Taxation Farm Accounting & Taxation - PHONE (416) 985-7031 kkeeping Services 49 Division St., Oshawa PHONE 579-5659 WINTERS, SUTHERLAND &MOASE CHARTERED ACCOUNTANTS / 230QUEEN STREET, PORT PERRY - 985-8893 23 Silver St., Bowmanville PHONE 623-9461 R.MOASE - RESIDENCE 985-7225 IRECTORY PROFESSIONAL SERVICES MISCELLANEOUS SERVICES Clarence Willcock ANALDA LANDSCAPING & WELDING NURSERIES Shop & Mobile Hwy. 7A and West 4 Line Fab. & Repairs (5 Thess east 3 7 Perry) PHONE 985-2589 KEN LU KE NOEL'S CLEANING JANITORIAL SERVICES BUSINESS & OFFICE SUPPLIES Danforth Typewriter RENTALS-SALES-SERVICE-REPAIRS 408 Dundas Street West, Whitby 666-1131 TYPEWRITERS Durham Lvusiness Michines 122HUNTST., AJAX, ONTARIO L1S1P5 TELEPHONE 683-8081 TEC Se ELECTRONIC CASH REGISTERS = SCALES ELECTRONIC CALCULATORS COMPLETE REPAIR SERVICE HOURS DAILY: 9:00 to 5:30 - Saturday 10:00to 3:00 the stor = - OFFICE SUPPLIES - WEDDING INVITATIONS - CONTINUOUS FORMS - CALCULATORS ADDING MACHINES - TYPEWRITERS - HARD & SOFT COVER BOOKS MAGNETIC SIGNS - PHOTO COPIES - PASSPORT PHOTOS PORT PERRY STAR CO. LIMITED 235 QUEEN STREET. PULTE RE FARM FEED & SUPPLIES * ve » WALLACE MARLOW CO. LTD. 40VANEDWARD DRIVE, PORT PERRY (Behind Philp Pontiac Buick) ANIMAL FEED & HEALTH PRODUCTS GARDEN SUPPLIES - FENCE FERTILIZER -WILD BIRD SEED DOG FOOD - CONDITIONER SALT 985-7363 Trout farming in Ontario Commercial trout farming is a relatively new industry in Ontario, having been practised for only nine . years. It became viable 'when the sale of bass and trout from licensed fish farms became legalized in 1971. According to marketing specialists at the Ontario Ministry of Agriculture and Food, many of the. commer- cial trout farms were originally hobby enterprises. The ponds were stocked with trout for the farmers' own use. But now the trout are being raised under more controlled conditions. New advances, in aquaculture have led to the addition of tank culture and 'water - pumping systems, as well as highly specialized natural feeds. Trout farming is no longer a hobby, but, is now a thriving business. There are about 90 licensed trout farms in Ontario. Rainbow trout is the major _ type of trout raised on Ontario farms, although small amounts of speckled trout are also raised. The total 1980 production of table- size rainbow trout was approximately 1,200,000 Ib., with a retail value of more than $2.5 million. Ontario trout is sold live, fresh, fresh-frozen and smoked. It is available throughout "the year, but supplies are best during the fall months. GRADING & BULLDOZING : Etc. 259 Shanley Street - Port Perry Os Phone: 985-8060 | | pHONE 985-2925 DON CORNELL [Gasser Se err SMALL PHONE: (705) 186.2183 ENGINES Outboards - Tillers Lawn Mowers - Snowmobiles THE -Finagiass Repairs - DOG nsaws JOGGIE SALON Sun Valley, Seagrave 19 SUNRISE DR., BLACKSTOCK - CALL 986-4989 985 8677 For Appointment "GEE" Electric Motor Service REWINDING - SALES & REPAIRS ALL MOTORS AND PUMPS Shirley Road - Port Perry - 985-8049 LAKEVIEW PLAZA Corner 7A & Water St. Call 985-7131 Subbys SUBMARINE MILLWOOD ACRES * HORSES TRAINED - Ride or Drive HORSES BOARDED - HORSES FOR SALE Jay's Mighty Twist - Appaloosa Stallion at Stud R.R.4, PORT PERRY - County Road 21 PHONE 985-2911 Bob & Anna Spencley HORTON WELDING *Industrial Fabrication *Lathe Work *Portable Welding UXBRIDGE 852-7572 Municipal Sign Installations Limited CARLAN INDUSTRIAL PARK PORT PERRY, ONTARIO 985-8438 "For All Your Sign Requirements." KLEAN SWEEP CHIMNEY SERVICE CHIMNEY SWEEP & BUILDER *Dustiess Efficient Cleaning Blocked Flues Cleared on Energon Service [) $- ebuilding . Relining eNew Chimneys & OCSA MEMBER Stove & Hearth Ins! Ontario Chimney Sweeps Association Member 985-3111 25YEARSIN CHIMNEY MAINTENANCE 8 BUILDING Aaa ath tb oF sg Bi, Fk) dt. af ram LA 2 ont A 4 Sale SS ate EE a EE BSE SERA SPLEEN SEE FIA §F ALEC UH STR FES PORT PERRY STAR -- Wed., December 2, 1981 -- Farmers should plan dda tax management by Rod Stork In a recent column we stressed the importance of planning and carrying out tax management decisions before the end of the year. Your effectiveness in putting yourself in the most advantagious income tax position can have real effects on the success or failure of your business. Farmers should always remember that income tax considera- tions are only one of the factors in overall manage- ment decisions on your farm. As a successful farm manager, you should ask yourself a number of questions when considering tax management decisions: 1. Can you afford purchases of capital items? 2. Does your decision have long term effects for the business? 3. Will the tax savings balance the extra cost involved? 4. Have you looked at all of the alternatives available? If the answer to any or all of these questions is "No", then you must look very carefully at the type of tax management decisions you will make. The major problem when considering tax decisions ~0 iti Church before the end of the year s having up-to-date records f. r the farm. Accountant:, bookkeepers, and farmers themselves, all say that you can't assess your taxable situation until you have your farm records updated. It does not matter what type of bookkeeping system you use. The end result still is that your records need to be accurate and up-to-date. Decisions on whether to buy farm inputs, sell produce, pay off accounts, make capital purchases, and many more, can only be useful if they are done during the fiscal year. Other things such as amount of Capital Cost Allowance to claim, use of livestock inventory provis- ions, purchase of Registered - Retirement Savings, etc. can wait until after the fiscal year. However, decisions on tax management now could influence the use of these options later. Be sure you know where you stand before considering tax management. Sit down with 'your accountant or bookkeeper now and bring your records up-to-date. Next week, we will look at specific considerations for income tax management. Services THE UNITED CHURCH OF CANADA Rev. R. Brawn, Minister PORT PERRY SUNDAY DECEMBER 6 Bible Sunday 10:00 a.m. Divine Worship Church School 7:00 p.m. Sunday School Christmas Program PRINCE ALBERT 11:30 a.m. Divine Worship Church School SCUGOG PASTORAL CHARGE Rev. C. Clarke Rev. E. Linstead Services Scugog -9:45a.m. Manchester -11:15a.m. ery ¥ "oni vant' PORT PERRY BAPTIST CHURCH WELCOMES YOU Pastor D. Payne, B.A.,B. Th. 9:45 a.m. Bible School 11:00 a.m. and 6:30 p.m. Praise and Worship Service Nursery Provided Wednesday, 7:30 p.m. Family Prayer and Bible Study Thursday, 7:00 p.m. Pioneer Girls and Christian Service Brigade Friday- C.F.C. for Teens PENTECOSTAL CHURCH 110 Lilla South - 985-2420 Rev. R. Batten Rev. 1. MacLean 10 a.m. Family Bible Hour 11 a.m. Praise & Worship 7 p.m. Evangelistic Service Wed., 7 p.m. Youth Service 8 p.m. Bible Study & Prayer We care! Tune in Ch; 22 CHURCH OF ASCENSION ANGLICAN Rev. R.C. Rose Rector Honorary Assistant Rev. A. Woolcock SUNDAY, DECEMBER 6 11:15a.m. Morning Prayer and Church School ST. JOHN'S BLACKSTOCK SUNDAY, DECEMBER 6 9:30 Morning Prayer Church School PRESBYTERIAN CHURCH OF CANADA Rev. Stuart McEntyre ST. JOHN'S PORT PERRY 319 Queen Street SUNDAY, DECEMBER 6 9:00 a.m. Church School 9:55 a.m. Divine Service BURNS CHURCH ASHBURN SUNDAY, DECEMBER 6 10:00 a.m. Church School 11:15 a.m. Divine Service HOPE CHRISTIAN REFORMED CHURCH OF PORT PERRY Watch our church program Faith 20 on Global TV every Sunday morning at 9:30 Services in the Presbyterian Church 11:30 a.m. Morning Church 7:00 p.m. Evening Worship Rev. Carel Geleynse R.R.2 Port Perry 985-3402 Everyone Welcome 5 fn Ta = ~~ TR A Te a Foyt ow >