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LOOK Passing through along re eebtion line at the Manitoba legislative building in Winniv litLy too much for 019 Iteetoi ladies it came theyahom the réception with Premier DuiiRoblin of Maui riztthns nosno munityLChest tCP toba in attendanoohonored Wirephotot and Com ircphoto go Slt1YsgSerV1¢1eii Industries Targets no sales Tax 11y aonaas nnunn Canadian Press Business Editor Shouid the sales tax beap plied to service industries The possibility is suggested by John de Marler Montreal lawyeruwho is chairman oi the board oi governors oi thaCana dian tnx Foundation The purpose oi such tax would be to broaden therhaaa irom which taxes or collected and so makeposrible reductions in other areas where rates may be considered excessive The present federal sales tex Mr Marier said love dial ousslon at the recent annual meeting of the Canadian Manna ioaturers Association is im posed generally speaking upon the sale at goods produced or menuinctured in or imported into Canada it is not imposed on ser vices isold inICanadn Yet there is evidence thatCanadian service industries are expanding eta very considerable rate greaterreven it has been sug gested than our manufacturing industries And economists eon plain that unsound distortions resultJrom thetaxing of one segment oi economic activity and not another SERVICES NM NAMED Mr Marlerdid not name the services that might bcoonsld ered suitable for the sales tax but they couldrinclude very wide range such asvbanking insurance barber shops and beauty parlors Same quarters he continued feel it would be possible to combine the federal sales tax with provincial salestaxes Under broadened base Mr Mnrler said it isestimated that the combined tax could be kept at or below it per cent Presumably this would be on the basis of tax at the retail level the one at which provinc inl sales taxes of varying amounts are levied The pres ent iederat tax applied atthe manufacturers lcveiis 11 per cent including three percent forbidage security Mr Marler prefers the broad ened base approachto taxation problems rather than thato niauaeai The aboye ordseould refer rebuilding ma terials acrobats or obt Many words name always means sarviceior medicines fads am Docroa nan promosan you need amedicui Pick shoppingjuearby or we will deli without extra charge ion the country has had enough oi specific remedies in particu larcases and it is time or more tarreaching measures eases NAMOWED lists of exemptions or conees stone the bases at both the sales and incomestaxes have been narrowed from what was orig inally intendedle the result thathighar taxes have to be leviedon the non7exernpt tions were generally speaking confined to dairy products and not all of them raw and un prcpared foodssngnr and coal but theinst 42 years had seen acontinuai history at increases in the exempt list Similarly the income tax or iginaliy had few exemptions But as rates climbed deduc tions exemptinns credits and as them per cent dividend credit and even entire immuni ties tsuch as areenjoycd subl tent to qualification by alteri PHOTOGRAPHY ByErie Graduations OTWeddinns gt Child ehatography Commercial Photography CAMERA caAFr STUDIO Dunlap stoves Fred Gruntfstreei GRADUATE aiming college Qdegree relate up your prescription tt granting tax incentives or com table foundat and cesslons in particular instances credit unions because he stated in myophr pension trusts moan noys 0n thefaveraga 105 male babies are bom for ev Mm Wing EMS in WW 1qu DA 2206 SitiitN sr He Originally sniestax exemp so ch coperatives and others were twwW vvarmwm liilliiiiililllil OTORS AWHOIIIID M010 Still new BARRIE ELECTRIC utaes HER 994x The wind freshens lwititeoaps form fills and youare underway You hatia charted thanourser noted reels and shoals eompenaatedfnr drift and current The boy at the listed can steer true course it yonhave chosen it won Anyfathermuet fealthe magnitudeoftiae maker AY guihiaghia eonthrongh Riots uncertainwatera seaponeibie monotonic reelany other way traumas that nothing has important degrading yenrjewnsonaionge douraehhathaeiirf maturityjof outiookyefidreaponeibility aside destination Snohguidetnoerequuea castigatetonoh the mature understanding of at man who assailedthese waterstoefore