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r r ~ ç><~pr ,~ JTW~A. . U8~JWI51w ,P~aqq ~î~rr Ywrmw PAGE 10, WETI'BY FREE PRESS, WEDNEËSDAY, APRIL 4,1990 wh imb.0bsins qqi['V'%UR 13USINES 9ý9oveI'--111' e-ti1 in rnmen cont.. t KAREN FRASER, author of. 'Women Like MIeP (1 smaiU business and nmtwrking, dîrectoryý), cused AreYouFuture Tense? as- guest, speal at a meeting.of the D urham Business,-and Prof sional Women's Club , on March 28. Good payback ô on," ... the ker fireplace instaâllatiôns By Trudie Zavadévios. trend shi1lfed ta the wooclatove. A Wheherbwlinga feshine lot ofrpoyle. don't like having a home, or renovatinga-0stn black bx. one,-amajor trendZý ]É i today' "Terepi', e an increase in' hou=e is thetu te % o14d the popularity in fireplaces oiver fashioned firplaoe, this tiue. the pas!t five years. A lot ýof around, with many new, impro- companies are working on ses- ved features anid faces. thetics. The cast iron modela are 'T'irePlaces are like an invest- substantial heaters and greu monts, sayp Jim Cass, owner Of fireplaces. Marble and woodn Fireplace PlUS*ni Whitby. "0f mantols are replacing the tradi- nyrenovation a i>esoii pute tional brick! mto their home, a fireplace nets nW loqit aito 100 er cnt pybak. EthZm incost. Factozy-built fireplacos are second at about 97 per cent, are lesi s osvte r aI dont know of any buildor at P V4te r that doesn't put a i réplin saftyisi, and the perfor- houses today.. Many, ave anhave iguarantoed. They are three, four and five firele.» uch bettr value," saxysCasa. Caassay tht, nlie sme f "rick are more ex>nsfie. the Casathat.ays sothatf there are se tefireplacs of yesterday, Many duffrent styles andtye toa'ffreplaces are efetie of fireplacesm that they can't ds efficienta safie and estheticall play thom ail in Fireplace Plus "Feactoy-bglt ihowroom. The business is the becomi'nvery ular with bull ponget.tdin frplc cm ders. Soien o ~are extremeî'rp'Ï R rh sa wi 'rnge o efficient. Today thore are, everal istes ta ch ra ne for modela, including long b . cutmrtahosfom cud Thoy make gret heaters." rm inan types of marble. Today a s relaces aeam ýee are a lot of new -trends more enmnrintly , s im 'uch as gas fireplaces" says envuronmte n taly he trctCasa. "Manufacturera havedevo- attrbuts tat t th stictloped very attractive fireplaces onvironmiental protection stan- that burn gas. Electric frepae dards in the States. rpae «mrpace were verypopular aea eugenoe, and Carwash at Mario's Staff at Est- Side Mario's will hold a car wash 'at the resi- taurant on Arl14 aras fimds for Eate eals. as Staff at the restaurant, located at 1111 Dundas St. E., will also hold other activities in: an attempt ta exceed last year's total of *3,100., tinctive, appearance of an old- English fire, for example). There are electriclogslthat lookIflke a pile of firewood burning." Abuilt-in fireplace goos for $2,000 and up. Casa says the averiange is betwoon $2,000 nd1,000. He stresses that anyone puttinig in- a fireplace make sure they are dealing with a certifed, liced installer or certified liconce technician. Unlke years ago 'today's fire- plae ficnicians Lave creden- tialsand are fully accredited. T'he pu'blic sector in Ontario, d which includes everything. from vý the provincial government to P. achool boards» hospitals and . muInucipalities, spends imore than $ 2O-bi1lion a yearon goods and a services. Its shoppinîg list includes g Saverything from paper clips to photocopiera, pick-up, trucks to p professional services. p »Tlhe Ontario government N Sministeries .alone *buy $2-billion N worth of equýpment a2nd services tI Seach year. About two-thirds of M this spending represents purciases froni emali businesses, tIi defiined »as. companies with less m than- 100 employees. It is flot. surprising, therefore, g that many new smail businesses ar are eager to fnout, what. goverrument ýbuys and how i1, government goes about niaking du its purchasuig decisions. As the .44 Ontarjo govemxm'net ' "State of, an 'Sznàl 'Busine-s 1988" report sa'ys, le§ the added sales vol ýôum .e and expertise gained through sales to the public sector canýhelp. yg. company grow more quickly and become a atronger competitor both at home and abroad. "I tecase, of*<sales to governmient it's important for a coinpany to identify what departments it can. provide goods and services to, inace calis to.the relevant ministries and get on suppliers lies," says Jim Wickens, senior coordinator of -procrement policy for the MinistrY Of: IndustrY, Trade and, Technology., To lhelp businesses sort, through the bureaucratic maze , a book titled "Ontario's ÎPublicSector Market"' is available friom Ontario government bookstores. It lists avery provincial ministry, municipaity, school board and hospiaard- in the- province, and givos the names and telephone numberé of buyors. And to make- mattera evon easier when *doaling with provincial minisatries, a "one windoW" systeni in now, being leigned a nmplemented ta let rendor rgster their company, )roducto ad services with a Her ar om thffer factthat re worth knowing about Ontario ,ernent.buyin - Six ministrires account for 70 er cent- of .ail governent mrchasers., They are the' Einistry of Transporaton, the inistry od Natural Re sources 'e inistry* of Health, thÎe Uinistry. of Commuxiity and ,ciàl Services,, the Migmnstry of, Le Environmùent sud the finistry of-Oovernment Services.- -Nnty-eîght percent of ail averniment purases., are for riounts belo *50,00 STere arè more thn 56,000- rsthat' sel ta government aring an average ! ,year, and ,000 of these fimsa have total' anual sal1es té";the'povnce of ~s tan $,000About 7,000ý, Il firma have total, annual alefs.ta the governm'ent bemtween $5,000 and $25,000. -It i. aiseimportant ta know that some ministies. have established " decentrâlized purchasing systems-- wh ich allow regional offices ta dos] 'directly with local suppliers - whilo other imsties. .generaily, foilow centralized purchasing rules. -,Eighty-flve per cent of the governmentis supiérs soU taojust one minietry. - The governmenit :pplies a "Buy Canadian" poicy., On a national level, a publication cailed "Selling tAo Oovernment i. A Guide t6 Government Procuroment i-n Canada" describes the' pourement proces for sl fderal, provincial and territorial4 bodies. This book is availablo in' ail federal ,and.,provincial government bçokstores.. LJI2 Il' "You want paper clips, 1 can gel lem; YOD want, photocopiers, I can get 'em. In fact, YOD namo I11, I can get It - 80 Ilet's talk business!" Tax returns ,require care- andu' fil iformato EVery spring taxpayern can avoid. many delays in the proessing of their tax returne snd theissuanceo f, refund choques by following instructions in the- tax guide, by double-checldng calculations and ensuring that ail receipta and slips are attached ta the returns. Lust year there were 1,635,000 taxpayers who incorrectly calculated their tota non-reflundable taIr credite. This is likely the result of 1988 being the first year of taX reform. Revenue Canada~ made changes ta somo 5751000 - returna poertaining to the.- Quebec tax abatenient cAlcWiation that .reducesi the federgl tax payable 'for Quebec residents. Chan"e are required when taxpayers fail ta pýroperly calculate' their tex, abatement or when their taxable incarnebas been adjusted during the aseasment of the return becauseof 'a change elsewhere on the return or an error ini the calculation of taxable incare. There were--565,000 errors in the calculation of the provi ncial tax credit for residents of British, Columbia, Aibeta, Manitobo, 'Oitario, and-Newfoundland. Some 530,000 texpayers mrade calculation errors inideterxning the total tex payable. Such error could include a taxpayer.makcing a mistake in multiplIyin the' basc federal tex by -the provincial tex rate, in s ubtracting the total tax payablefrom the total credits or In addi ng up- provincial and fedoral tex ;payable.-' The individual sur-tax calculation wss corrected on, 365,000 tex returna. Thiis resuflted in, a decresse, -in refùnd or an increaseý in. the amoumt of -tex owing. _To help --taxpayers calculate the. individual surtax, the department. has, sinoe 1987, inldéa epaarat c um n h specifies the aurtax payable. Errors in the calculatian of the federal sales tex credit resulted in 295,000 changes. Ite department adjusted 280,000 CPP/QPP dlaims ta agro with the information repor-ted on the T4 slips. As well, 175,000 texpayers incarrectly indicated their allowable » CPPQPP contributions. Tho -dollar ýamounts -,<f instamentseormted oW1,00. tapyerswere adjuated t gr.e with the total credits recorded by the department from, T4 slips and other information. Each- year,. three out of four Canadian texpayers receiveý refunds. However, the biggst single cause of 'delay in isung refunda occurs when a return in taken out <f the normal processing flow because it is miamg documentation or contains incomtplete informaton. Taxpàyers < must thon bho contacted to, povide the mising .inibm'ti'n Ilereturacannot . b pracesed - until the , informion js received. - While Revenue Canada, Taxaton employeu identity and correct. mùili.O<f errors, there are instances when this is not posaibl. f pertinent 'ltinformation in not includod. in the roturn, neither a departmental employee nor the computer can knîow whether or not a taxpayer in entitled to édaimi a particular deductian. When COMP etiuwa tex retur:n, the 1taxrpayer ý d fOoo instructions in, the Tli Guide cars flvew. the. ouaad enMWùèe' that l nRsat - #'j sp..'.