PAGE 26, WJIITBFME PRESS, WEDNESAY, JULY 29,1i992 .. .... . GARAGE ,SALE '- lntrepld Or, Whtby.- 9 am., to- 3 p.m. Fisher Price toys,' etc. Other quality Rtems.,Sturday, Aug. 1t THE MARIGOLD CHRISTMAS One-cf-a-Kind Craft & Gift, Show. November 8 at the Heydenshore Pavilion, Watder 'st.," Whitby. Vendors cail Barb, 668-8907. STAINED GLASS COURSES beginnlng September. Sundance Glass Studio. Calil for detauts.' 430-1727. HOMESWEET HOME Ccuntr Gfts &, Crafts Open House. 216 Meadow -R d, Whltby(Rossland/ Garrard).,Sat., August, 10 a&m. toý 2p.m. .Countrurtý>alinstinwarei chimes,,tableinons, rugs, candles &more. 723-6749. SPANKY'8 Proparty Mainenance Rosidental md -Commercial Lanouttlnq togeneral mainten- ance. ,bqeIs osIserviceë. Odd obs. lore rd& is. TREES FOR SALE. Buy drc from a* grower. Meples, locusts, oaks, blrch & Colorado spruce. Delivery &'-installation avallable. From $49 to $199. Oel Willowgrove Nursery, 655-8553. am'r. trim Iawn and gardlen servie governmhent lcensed professlonals speciling ln property maintenance tree and shrub pruning, landscaping FREE ESTIMATES 434-9428 623-9711 CINDY'8 ALTERATIONS. Leather, ladIes' and ,men's eterations, prom dresses, custom tmoring ues. thro gh Set. 101 V2 Mr St. W., ero Lanes. 430-6550. THANKS TO ST. JUDE and the Sacred Heart cf Jesus for favcurs received. May the Sacred Heart cf» Jesus be'adoredï g loried,,loved, and preserved throug haut the world now and forever. Oh, Sacred H-eart cf Jesus pray for us, St^. Jude worker cf miracles pray for us, St. Judo helper cf the hopeles prayf for us. Sey this prayer nine imes ay y the elgit h 'day your r rayer wîll, bo answerod regardless of how hopeless your situation seems. Publication. must be promlsed. Bt-I I ADVISORI AUCTION SALE "KAHN COUNTRY AUOTIONSO Every Wednesday, al 6:30 p.m. Located on Brock Rd.,Pickering, 3, miles north of Hwy. 401 (exit #399). Featuring every Wed. an. excellent selection of antiques, fine fumiture,' glass china, collectibles, primitives, and tle unuuls. So join us eveîy Wed. and particlpate 'in one. of Ontaro's 'true' auctions with-no. buy-backs or reserves. CÇonsign- ment and estate selling our specialWý.* Calus today. Previews from 1 p.m. KAHN AUCTION SERVICES (416) 683-0041 CORNEIL'S AUCTION BARN FRIDAY JULY 31 AT 6 P.M. CONTEN1S 0F A LOCAL HOME PLUS OTHER CONSIGNORS Rofinlshed pine harvest table, 4 metching press-back chairs, oak dmop-front desk, walnut dresser. 1 eflat -to-.wail cupbqard, 5 c rerýc Provincial bedroom St O., wlkcker chairs, modern wardrobe, bunk beds, lg. Coke slgn, refi- nished cupboard top, bed chester- field & l6oseat, pine wood box, Victorien» antique rocker, wlcker Victorlan settee, pine chest of drawers, arrow-back rocker, modemn china cabinet, double & single boxspring & mattress, qty. picture frames, very Ig. collection of ýgranlteware, metalý cut-cif bdsaw, -weel 4', x 8' box treller, ad-olent treiler, plus a qty. ofchinagIl, collect ible& household Items. DON.& GREG CORNEIL AUCTIONEERS RR #1, LITTLE BRITAIN PHONE'OR FAX 705-786-2183 SHOP UN THE CLASSIFIEDS! You'II save timne and money if you shop' the ads In the classsfled section firsti V's the place f0 findithe big bargalnsyou're looking for. I~~ ý Ax& BIRTH CONTROIL and famnily planning ýcounsellin. Free and confidientiel, -available Monda to Friday, 830 arn. to 4:30 p.m.Cinic every' Thursday 3 to 6 po. For furthor Information, cmli 40-8781 or 433-8901. FVIDBOINTItO FOR THE DISCRANATING TASTE A TCH ABOVE THE RESI UNUE NEW APPROACH OUTSTANDING HOUDAY AUCTION ART,.ANTIQUES COLLECTIBLESý & SPORTlCAFU)S SUNDAY AUG 2 AT 11AA. (rVIËWING 10 A.M AGRCULTURE EBUIVLING, ORONO FAIRGROUNDS (TAKE 401TO 116/35HWY. & NORTH.10-KM) (NOTE: Sports cards seli first et il a.m. with regular uction starting at12 noon) Sports carde memnorabilîl lnclude sets, boxes, singles, e., hi hllghted by Mickey, Mantle's 19 2 lst, Topps Card #311 . (sold subject to reserve). Partial -llst of antiques & collectibles include smafl china cabinet, sideboard,, oak & pîne * dressers ',& chests cf drawers, ref.' beke ý table (exc.), knee-hole'desk, drop-Ieaf tables, mîsc. tables (kftchen. parlour, Eastlake Victorien, etc) old beds, doubleà l(ft-tà op echopl Jesk (old, rocking & mise. chairs, press-boek hlgh chair, splnnlng wheel, blanket & tedi boxes, Henzman gramo- g hone, mantel ck&s, gamnes erds, hooked rugs. pocket watches, decoys, hurricane oul Iamps, hanging brass larnp (c. 1920s), Indian caérving, child's toy carnage & dcli grare. c. 1920s), svrai named & decoreted crocks & jugs- (blue flowers, butterflies, etc.), 2. old 9' x 12 handmade Persian* rugs, 20 named mnilk bottles (Port Hope, Toronto, Peterborough, Napanea, Chathamn, etc.), decoretive painted saw, Deffodil tolophone. Gls & ch ina include 38 pcs. Royal Albert tea set (Chelsea Bird), Morcroft *vase,, R Lalique art glass, vase (rare),, creckllng cranberry glass decanter (old & rare), ivory. collector plates, cups &' sauciers, depression, ressed & mikIgls pcs., Goebel lgrnRoyal Dulton Tcby Iups, Royal Doulton limited .dition figurine 'West 'Indian, Dancer,', plus many moreo pcs. Art to include cil by -MO. Federico, Cepry Scene (sold sub oct to small reserve), 2 cils by H.S. Palmer, 2 cils.by d'Ivry' lg. woith c. dated 1887,, plus several more pcs. 'includlng - signed & numbored llmted odition rnts. Alec lncludod ln the sale, selling et 12. noon sharp - potter's wheel, Bleck & Docker radial. armn saw &. router table. This is.a large- auctiori with many quaity & extremely rare articles thet make Rt a must-be- there event for one & ail. Note order cf sale with sports cards selîing f irst & rogular auction startig et <12 nmon '(view avalit el up te moon). Terms: cs or choque w/ID. --MeoGREGOR AUCTIONS MIKE MacGREGOR 416-987-5402 JUNIOR WEST 416-983-5556 ~.......... PERSONAL LOANS from $1,00 and upforanm UPO5. Quick- THANKS TO ST. UDE and the Sacred Heert cf Jesus for faveurs recelved. May the Sacrod He art cf Jesus be adcrod, glorffled, loved and presorved throughéut the worid now and forever. Oh, Sacred Heart cf Jesus pray for us, St. Jude worker of miracles pray for us, St. Judoe helper cf the hopeless corus his, prayer nlne- rizsa' day.Sethe eighth d your prayor wmil be answer rardless of how hopless your Taxing Canadian.two()Mes Wh ltby'Free Press 668-0594 rOffice Hours: Monday to F rday, 9:00 arn to 5:00 pm * Fax 668-0594 MARCO FINOCOHI won a Royal -Doukton figurine in a raffle held to'raise1 money for'activities at1 the Gordon 'St. Daycare Centre. WJj*iy2- sycbiatiecSnte...... Photo by Mark RosserWi ti&y Fres Pieu Asociation of Canada The most reent federal budget propoged te elinilnate certain tax adrentoflelei» 'd ýby om law cotphat.arà not avallable te marred couples. Effective 1993, coemon-law couples will b. treated the smme as married couples for al ofteIncoeeTai Act, aPl-swhere two insiudthe opposite se"are' cohaiting in a coe~jgl relalenhip - * ad have doue 50 for at least 12 months. or ar e. parents of the agne chiuLd.,- Common-law couples wlll no badicperonal * credits suad equivaleut-to-married "credits. Income fi=m property tras- ferrod te tthe spouse will ho taxed lu the .transferoAe'- hands, and their iricomos wil ho combined to, deternune the eligib lity for GST credits sud the uew child taxi benefit. S However, the news la uot a bad for, commen-law couples.. They wiil become eligible for the- married credit te make spousal RIRS contributions sulad to transferproperty te each, ôther ,withoutbegng taxed ou capital gains. *The fiuance minister said in bis budget speech that tuis mesuire, "will ensure consistant tai. treetmeut of different types cf fanillies. - a key element lu improvlng the fairuess cf the. tai No doubt, this measure, will contribute toward impraved fairnesa of the- systeni. As te consistency, it will, uufortunately, alec> ensure that .comnmon-law couples wil become subject te the, mme inconsistencles that currently. trouble those who are married. For marrled couples the child sud GST credits are calculated iu relation te faniily luïcarne, while- federal sund provincial taxes are calculatod ou su individuaibasis. Thus, two couples with,'the sanie fainily income .,wil -obtaiu identical child sud oer credits, but may, have to pay a Idifferent ot f federal sud prvinia income taxes. The adjoiuing table illustrates. the difforence lun the tax burden. for two coýu les wth7'the mme total taxable income, but aý different distribution cf that incomne betweou the. spouse., For< simplification, childless couples have -been chose suad onythose factors.'that, are signif 1cant for this illustration bave besu Included. Le1Wta e the hypothetical but' net atypiCal case df Ted sud Jane Srnltbs, where Ted «Smth. isa piroductiou assistant, with a taxableincome cf $1,0 deu spouses, Jane amitiU4 sa cont accounitaut wt able icne cf *42,000. Their nelghbours, Bob sud Mary >.Joues, ,employed luin indentical teachlng pstos have a taxable iucome cf $28 000 each. As you camse0ot heuseholde have a total taxable lucome of $856;000, -earned uneveuly hotwoen the spouseE. The calculations rieal Ota Ted sud Jane, pay .$13,542 in income taxesscompared 'to, $1664 for Bab sud Mary. 1&'h 16.1 per cent difference in caused solely by 'the uneven- distribution cf income betwieeu Ted çnd Jane whlch pushà -part of Jane s income inte e-h7ghtai bracket. Becauso the Smiths coilec- tively pay 16.1 pet" cent' more lu txstan th, Jônies ...> it is obvious, fi a tai llebility point cf vew that, indeed, the 0Oiniths can't'keep up wlth the Joues.: for a s3sterthat le, toot levytax awdon te üility to pay. if eue spoujýeearnedalc f the $56,000 - luIcome, the difference woulc( be $43154 or 35.6 per cent. ,Begfinningg. lun the.1993 tai year, commou-la w couples will, ho subject * te the sanie impèect rules. "_ .1 !* It .willl ho a step, teward lmproving the fairnosa cf the taiË systeni, but took almoot 20 years te.devlop Le~shope ýthat the.- other, step, ti rmva of sutiquated luconsisteucies Mlu the taxation cf, couples, <wil net tae suother 20 years. Tire 14e Underreritero8 Asaociat ion of Caada us 'a notfr-profit aaoèin-repre- senting over 80 per,,oent, of carer life inaurane agents and finan- CIafîlanrsiaue' ajy questions about financialplanni*ag or would. lihe more informaioncontat ir Lufe Underreiters Aoeiiation of Canadtn, 41 "Lesil Rd, Don. Mil&, Ont.- M3B 12T3, or yu local life underre*rirsasacia- Neit edtion: Disability