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PAGE 8 â€" WATERLOO CHRONICLE . WEDNESDAY. MARCH 16. 1983 Proneer 15 696. two way 6xÂ¥ speakers _ High ethciency 20 o# mognet _ Unobstructed . bedgeles: construchon 40 wats power har dling each 115 If you‘ve started working on your 1982 income tax return, you‘ll have noticed some changes from previous years. Most of these changes were introduced in Allan MacEachâ€" en‘s budget of November 12, 1981 and its subsequent revisions. This budget is not yet law, but Revenue Canada is proceeding on the assumption that it will be passed The following are some of the changes: â€" e Tuition fees must now exceed $100 rather than $25 to qualify as a deduction. â€" e Taxpayers claiming interest expense in excess of $400 must complete Form T2219 for each loan. This form must be obtained separately from the District Taxation Office and, for many taxpayers, will take considerâ€" able time to complete. e You may not deduct interest paid on money borrowed after November 12, 1981 to invest in an RRSP, registered pension plan or income averaging annuity. e Charitable donations in excess of 20% of net income may not be carried forward for future deductions for five years rather than one. P.onee: KP 2500 in dosh car cassette ployer with AM â€"FM Sterec locking tast. forward and rewind plus _ outo repiay outo eject br cluges a par of Tennc Phase II! three woy 6xÂ¥ fiush mount specokers e The pension income deduction is now denied to a person under age 60 who rolls a pension benefit to an RRSP. However, this does not apply if the pension benefit was merelyv included in earned income for purâ€" e Pension payments that are received under a registered pension plan other than as part of a life annuity no longer qualify for the pension income deduction. 618 King §1 1. at Pandora, Kitchener, 579â€"1950 Break and enters +199 <€Asdq Craigleith Drive, reâ€" ported attempted break and enter. Springdale Drive. entry via basement window, cassette deck taken. Tennyson Place. BOB COPLAND Jvc The JVC _ KD D40 teatures two color _ spectro peak meters the luxury of soft touch op eration the pushbutton ease of mu si scon to help you find any song instontly . superb sounding SA rec pioy heads and Dolby © the iatest in noise reduchon Your The NAD 6040 features a ncw better noise reduction system _ called Dolby HX Now for the tfirst time your tapes con sound as greaot as the records they were recorded from includes 3 yeor extended worranty Cambridge store closed on Mondas 219 e The Federal dividend tax credit has been reduced from 25% to 22 2/3% of the taxable amount of dividends from taxable Canadian corporations . Bob Copland is a chartered accountant and personal financial planning consultant with Executive Compensation Consultants, Kitchâ€" ener. e The automobile standby charge has been increased to 2% per month of original cost for employerâ€"owned automobiles and to 2/3 of leasing costs if leased by the employer. If personal use is less than 1,000 kms. per month, the standby charge may be prorated. A taxable operating benefit may be added where costs are paid by the employer. e In previous years a taxpayer could claim a deduction for the full unused portion of a spouse‘s deduction for investment and penâ€" sion income. Effective in 1982, this transfer may not exceed the amount by which the married exemption of the supporting taxpayâ€" er is reduced. To illustrate, the transferred deduction from a spouse whose only income is $1,000 of eligible interest will be $450 instead of $1,000. e Those taxpayers who wish to use the new forward averaging provision will be required to obtain and complete Form T540. As refundable tax at the maximum rate must be prepaid on income forward averaged, few taxpayers will benefit from this provision. poses of contributing to an RRSP under the 20% contribution rule. money Câ€"90 UDXL1 Cassette Tapes The Dual CS 508 is a prec Dua[ sion crafted belt drive turn toble. featuring Dual s ex clusive ultro low mass tone orm that will â€" trock even the. most woarped records in your collection Includes 3 yeor extended warranty 'oFOR “” Honda 350c¢c.c. taken. Bearinger Road, entry unknown, not known what was taken. High Street. entry via front +199