DOLLAR $En$£- Job-relat ed m ove ikely tax deductible By Peter Kruuk, CA If you are transferred idence. Tio from one town to another in include adver your job, or 'even if yOU or notarial feS move because you can'tý commissions find wZik in your home mortgage pre tOwn, there is a good discharle fel chance that your moving capital loss ir expenses - vili be tax- selling your c deductible.' new definiti 1The, Income Tax Act Income Tax AA states that if you change include legal1 your place of rèsidence estate comn because you ceaie to carry curred in purc on business or be eniployed house. at your first location and I o r r commence to carry on fyouar eply business or be employed ait Y>~ ml the new location, if the two part of your residences are both in penses, 'ou il __________________ balance ai Gieeral 1 finadcia advlce income. This by members of the lustitute including you: of Chartered Àccouitmnts contribution, oOntario. income, then o Canad andif yur ~ total expenses residence is at least 25 noeinca, miles coser 'to your new fo aeîÇ then your moving expenses- are deductible, against' the income you earn at the new place of workL , There'are several things to remember here. First, your change of residence must corne as a direct consequence of a change in working location. And secondly your moving ex- penses can be claimed only against the income you earn after the imove. If you are self-eznployed, you muât -oase al :your busiiiess actiNitie8ý at -the old location in favor of the new, otherwise you may be deemed to be znerely ex-E panding your business. The business you start at theE new location can be -the samne kind, ora completely T diffèrent one. 'F If yêür move meets, -al the conditions, the' ex- Pen ses You Can dlaim canE include travelling cous, including reasonable cou0tsý for mneals and logng for WTRO yourself and your farnfly, WTRO transportation and storage CAMBRIDGE couts for household effects, costs for up to 15 days of temporary' board and loýdging at either location, cos of cancelling a lease eligible mo'vmg expenses hy the time you'file your return. xIn this situation you sliould dlaim those costs you have incurred, then write to your District Taxation Office when ail your expenses are known and request an adjustment to your return. WHITBY FREE PRESS, WEDNESDAY, MARCH 15, 1978, PAGE 11 Minor hockey round-up y P quarter finals proceeding The Ontario minor hockey quarter final -playoffs are ini progress this nionth and the followi ng is a round-up of the latest scores.' MINOR PEE WEE Ini the first gane ,of a best of five sertes March4 at Brook- lin Arena,the Ladies' Auxiliar) t eam defeated Kingston Town- ship 4-2 with ail four goals scored bry Jeýey Niéuvvenà dyk. In the. second gaine of the series, -at lgin'ston, Kingston ln the tliird game, March 5 best of five meries, March 8 at at Kingston, Kingston Town-'Iroquols Park, Trenton edged .ifrp won the series ini tlree County Town Fuels 7-6, to straight games by , defeating take the sertes three gaines to the Optirnist Beavers 5-3. one. Whitby scorers were Kelvin In this -final game, Stu Mask, Derek Kotyluk and Ed Catterali scored three goals Svetek. The final 'Kingston and Don -Perkins, Randyý goals was scoxed into an empty Taiylor and Eric Wells scored net when Whtby puiled the . oe each. ' iduirns W«r &Fine Lisui Chiîldreh's Wear Sîzes O - 14 Dakin -Sofi Toys BABY SHOWER GIFTS, W.dding & Shower Gifts Comforters. ' 10% Off Ail Sales Over $5.00 wvi1h Baby Bonus Cheque s I Hot Fudge, Butterscotch, Strawbery ÇhocbWae- chocs. your favourite toping, and wel make DAIRV OLEEN so t serve. lhm choose another4 topping, and get a second sundae for a penny. This special offer asgood al ail participating DAJRV OqUEENstores. Offeî good ooly Thurs.-FrÎ. March 1-17 O ~,Prioed MeriWib 1 On 1 Whitby