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C.hanging jobs? Maybe yôu save on your incomne tax, Are you about ta changepob? Tie tise - toeTxAct may hvcotlucrativ The basic rule ls that movlng ens.. are tas deductible if you a.e moving eithin Canada tuta e pan job (or start a busi- n orc atn u irI fiie) and your ne.. resdence c ait last 40 kilomnetres dloser titan your former resdence ta your new work, business or school. If thiç crilemin is met, you have the night t0 deduct travelling osts, including masonable amounis for meals and lodgin for you and yter famiIy; transportation Mn storage cosis fr isouschold gonds; and tise icost cf up ta 15. days cf tcmporary board and lodging near rit hcr reidence. The pnntple stt:ts expenflsu were necesar for ta creincomie - Io a hedge in tha case ofaà student fl filiat tise ex- penescat oiy iededucted grotn taxable bumsaeoasips. esrcit grants or tnome gricpr-lospi These tlling arel known, but saine of tise items tisa arcealso dedu'ctîible may surrise you. These include: u:Th cost of cancelling a lase for pour old residence. " Advertising casus for selling your home. " Legal fees on te sale cf tise old residence. " Morigage di.qcharge fin. " Real estate commissions. (nhi% s ob' viously a biig item, but feu people know a*ct 1 Sucs iems include tise çoit cf rnaintaining 1 feal es ont the puirbase of yout newr an empty homs ait tise aid or new location meslenoe. as welî as any land tirenfer tex and a Ioa on your old- hoase, if you are re- plad, quired by ycia employer ta move ta another If yeut are relmitumal by yotar employer localtty for tisebe cos, tisey are net dioductible. Nor The big adventAge is tirat anr reimburse- do you jiave to include tise amountri umt iyunrev ca- ha apisit ts corne as a taxable benefit. nan-ded>ctible eptasses, Tis minens that If you ans, reimbursed for part of tltese esihhe deductible items would lie ftilly deduct- paRurthe rmmbursement sisould lie in; ible - that tis, sot reduccd by tise Mnisbupe.- clddsincoine. but you deduct the expert- ment. ses you claîm. There là oe final tax advastage. Any Any moving expenses sot mentiosal reasonable movisg expenses whîscis pertaur above are generally sot deductible. How- to the'sale cf the old house lisat you cannai ever, any reimbursement for -reanaonable or do soît deduct cas still lie used to reduce movisg xene'tisat are sot deductible tise capital gain os tise rsidence (in cases amre sorrsally sttaxable providînig they wisere il as sot elîgible for the pninaeal have "00 endurlng value." 'reslience exemption). 202à0c Cre aleId feunr GaIp nl£oriîea 10% FINANCING , $365,000 Finst Lina <eti sauth of Darryf COINTRY PLUS this 2,000 sq. ft. bungalow. Customn-built by owner, 12-block-high bàseinent, 2'x6'-block-high basement, 2'x6' outside walls. Hluge newly renova'ted country greenhouse kitchen. New high efficien- cy propane furnace with central air. Two fireplaces with inserts. 3 + 1 large bedrimI SeIf-contained, one-bedroomn in-law suite. Above-ground pool. Pole barn 48' x 32 with two overhead doors. Variety of fruit trees with tbackyard western exposure. !take an offer. Cail Gene McLeod or Paul Caldwell. 335-4100 (24-Hours) Oakville 847-0095 WELCOME TO CAMBRIDGE 1200 sq .ft. sem i 226 Westminîster SI $132900 ..«....MLS 900660 River View, 2000 sq. fi. Cape Cod 1247 Rose St. $224,900........MLS 900868' Only 6 yrs old 171 Hilimer Rd $130,000 .......MLS 901284 9.5% NEW 1350 sq. fi. semi"s with garage Poplar Winds ....... .. ... ......M LSEX(CL. CALL PK4ARY BARTHORPE 1 -519-740-3690 LAND FOR SALE sa ACRES* Future Devebp-nefnl HWY 25 frontage Saure of 'Milton, AsPhîng S50.00 par acre INDUSTRIAL SITES avilabie frorn S26500 par acre EXCELLENT 401 EXPOSURE 100 IJis Motl Site Sdutri/West exit fenil FIcys, 401/25, 4 acres, plamr avalanbla AMlng $2.000.000 00 BUSINESS FOR SALE PROFITABLE BUSINESS for sale in Milton, owrser/ opeaetor opporitiuty. Askng $185.0 00 Ternns L IEMA *1~.~J 3 keearn ha, amrri AUst i bic. -tanr *Pn l.0 welple. CE.Ssg nID5 UnceSiY W, aroancea fais i nr. 2 a' 2 ..de'rrn L.s,94.e $90.000w 1 i- eai .Seiec2e Crrd 155.ertc l oi becs nrsre:eva pnrci'ale.r PO Royal 10c.tCy Rb.aI 'rfi Raln (519) 824-tata SUS,0e GUELPH BMOUEIT H41.AL IIIESTAURIre V" 'eib »actw MW~ seriN i-e ai th-es &pae d.sa atari cutri ooaow cil" e of sIp is5SeI5 aifole persi,4lci F..ai,% taNin krsilhe .9çrlt r.aiers a Srmer I. cent ý c à Ilrpaonom. Thi. cea iar .0a 0 ' relli saer a r e o m M e FaileA 5ecfe PmLyLwn SeacftlAII210 2S Wateloo AvWMu. Guulph Ont. 1.410 244010 Be tf selling pr liuyîng, mal estale lx a baf- fling business for the average persan. What tyeof haute, n hast for my family? How mues cas we afford 10, spend on a ne.. homne? Wisat casaà maltaat do for me? The questions go os and on. But sa.., a serres of brochures publisised iýtyhie Ontario Real Estate Association fOREA)i stl ielp take samecflte confusion bet af tise meal estale market. OREA tPresents more tisas 55.1)0 brakers and s Irdesple, and 48 local mal estate boards m%5s lise province. »Me association pruvidic aIl licessing courses in Ontanio and ils memrn s-1ýýubscril'e îîî a hi gh standard ai ,thics and service. Wrilten to ita'p Viri unda'islaid lise trrIa.'tplace, lthe seneý is enlilm Wisal t0 Espect from e Reallor, end has been designed tir provide consumer; with a seide range of useful information about raI estate asd lthe servtce, oflered by your local mllior. Tiltb's in lise senres isclude. *First-time Buyîsg - contains suggestions Io ci itl vu coissruct a 'buving bluepnnl' iltisaIo. louî in 1 define lte type of home Do' vous PART Put yukkies in their place! you relly wont and noed. e Affording a Home - Cives you advloe ost tise financlal side cf home ownersip froon dosen peyments ta mortgages, te let you deiermine your "affrdailit quottent." -Buying e Home - Helps you ta under' Suand tise raIe tise raltor plays in lthe home buYîng Rcealtr For sellers and %uyers, titis pampýrlet outlines tise range of services providied by io-day's mai escaie a lisg a Home -As a seller, your chisoce of realtor is vital. Titis brochure tls vire whiat li espect whcn you have decided on lte rigisî person ire ielp vou sdil your home. Tise brochures are' avaîlable free of charge tram your local raI estate board b>' wrîlîng to tise Ontario Real Estate Associa- lion ai 99 Duncan Milîs Rd., Doh Milîs. Ont., M1B 1Z2 or callîng 141h) 445-9910. J This article ta provtded b> the Onitario Real Estais Asoctatios (OREAd for the bersefit itf consumrera ini the real eciate .rsrket. TRUCK< REPOT FOR LUASE 4 Beys, 2 acres. Oýuttîde storege and office încludta, Fey. 401 & "wy, 25 inercrille Aalrer S6,000 per rixînth. EXCELLENT COMMERCIAL For casse. 7,735 sqý fi. Fre. standing buidinrg Plornty of parcxrg nir easy in andt Out AcrOas foin court House. Aalsng S1O.00 net cicr 410 ID(STRIAL DRIVE CLOSE TO AUCTIOK us MAN STREET 1000 sq . can be dsaded to0 Industril Ursis fbe sale or "ae 2.900 sq. fi. Main street isut 21'daoe Aalang S5.00 ret 1600 & 200 sq fI. wilh D.l. frontage. D.I. door, Approx. nef. Also aveilable for sale door Sale $82.00 sq. ft Lease 1,000 ft. office, 20' ceillng /S80./sq. fi. Superior Building $5.00sq. ft Malecierbe AskIng $5.50 net net $450 wtf rmezw".e avilnbIe for sale $225.000. FOR THÇSE AND OTHER INDUSTRIAL, COMMERCIAL INVESTMENT REQUIREMENTS CONTACT MARILYN ANDREWS 842-8890 or 878-438 BRUCE FREEMAN REAL ESTATE SERVICES INC., REALTOR Fronf OREA Brochures available to relieve confu~sion in real estate market INDUSTRIA COMRCIA1 INVFaTMENTS I HAVE CLIENTS NEEDING INDUSTRIAL LEASE SPACE CALL ME IF YOU HAVE AVAILABLE SPACE a a