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mcs wednesday 51ay 18 1983 honis improvements c704 canailandsolhng m tree programme v june v 2 sprayings with insec ticide and foliar fertilizer pruning or removal lawn programme for under 190 a year where else can you get a crab grass control power aeration 4 fertilizers 3 weed sprayings insect control and fall seeding for under 95 a year you can get 3 fertilizers 2 weed sprayings we use only top quality cil products gov license and in surance over 20 years in business 2920018 8394139 adams property maintenance 6838589 residential commercial cleanups landscaping fertilizing cedar hedges mowing railway ties free estimates 6838589 jeff born carpentry custom building renovations quality outdoor woodworking sunspace solariums call 4774315 metro licence b3667 decks patios call dan 2944613 rototilling and garden prepara tion done very reason able rates call mike 2949670 tuition 708 potholes in your pavement repairs guaranteed one full year no job too large or small free estimates 6838589 summer tutoring yesi all subjects at all levels for a free brochure call we care tutorial services inc 2212001 nursery schools daycare thinking of a patio call us new patios and walkways repairs to existing ones rototilling and garden work lawn mowing and yard deanup mike 2949670 tim 4312179 no dip furniture stripping mamb i quaxixxi daycare finders spaces available for children 6 weeks to 12 years in warm caring homes for more information on su pervised private homes call family day cafe services 9229556 a united way agency daycare at its best programs for 26 yr olds including senior kinder garten introductory french qualified experi enced staff nutritious meals snacks cheerful atmosphere beautiful playground government licenced unionville day care centre call atiaim daycare provided by for mer teacher any age wel come 294722 nannies mothers helpers luropean nvl in j hr sfrvicf 2615744 daycare wanted 714 babysitter needed 3 days a week for 2 boys ages 5 3 please call 294- 4536 business services 717 are you satisfied with your office cleaning call for free estimate or trial electra 2940383 york counh tool maintenance all types specializing in flats free estimates 6403987 4711030 optometrist mmmmmm drfr black flilllllb stouffville hhhriiiiiiiih medical centre krjh eye examination by liuhsaliiii appointment ihscllli mon fri rssahlllbah 9am 6pm fotss 6403722 gail hunter kusatzsharpley general insurance chartered accountants 28 main st east 6402223 stouffvba ontario resident partner colleyboriand vale skuufeca 6401991 insurance brokers ltd law office 104 main st w stouffville j andnlxank banlatarsouur nrtarvpuuc uamatastw driving schools 724 j m1i driver ed course at wmuifffcmspm seneca college 6 wk fri evwhgaftwmania vening das itart may ay appohenr eery 200x4976006 miscellaneous services jmc i n lor ds him in jail yes i do v windows racujit r ployee of the ministry of trans- teadenorcommer- port sfcommunicauons wai sentenced aal inside or witskieto21daj storms removed for mo of probation on bis release louowin convic tion in newmarket court hljsrj over the legal limit of alco- of markham had s sr g v to the charge before judge he he was nabbed by york regional iv i september after they 7 caught hunting over the grass boule- vard at the fjkham ubrary the court s to that mr landrigan was aiming lyehicle at two pedestrians as if trying tdn them down tree estimate call happy outlodk window cleaning 6403239 market basket farm fresh beef by the half or quarter phone 640- 1317 gardening supplies 744 cedars for hedging all sizes pickup delivered or planted 16554448 excavating soils paul bolender sons draglining peat loam bulldozing soil mixes ph 8881073 lawn mowing large or small by job or on contract david 8875303 gardens rototilled 6492128 lawn care garden rototilling seeding fertilizing 6403861 nursery trees 1015 norway maple crim son maple and silver maple dig your own or we will dig call 6403861 rotted cow manure top soil poat loam delivored 1 yd up malvern garden supplies 2336810 nights 6402397 landscaping 745 todish lawn care fertilizing rolling tree shrub pruning spring cleanups weed feed special 2500 reg 3500 6401143 gentree landscaping planting pruning interlocking patios walks etc free estimates 2943791 landscaping with distinction trees wholesale prices start at 4 dig your own or ready dug scotch pine au strian pine white spruce birch maple all sizes uxbridge south 8526531 dressmaking- 772 seamstress dresses pants jackets bridal blouses suits slight alterations irimyhome reasonable rates cal freda jordan 6493340 four ye trial over bfeakins cedar trees for sale dig your own or dug saturdays phone 8881073 topsoil garden mix si 50 a bushel free delivery 2913650 book early four thomhiuth w f trial in newmarket councourt on charges of breaking and enftng following a pre liminary hearing kewmarket provin cial court last week lome gelfant kpeth wynn jacky miss and ian steinty eacn c trial by judge and jury wh appeared be fore judge he zimtv the charges were 11 against the four youths following a yor police investigation into brea j the thor- nhill area last august the four will appeari county court sept 14 to set a date forw high singles trophy winners top high single winners at this years youth bowling league awards night held at latcham hall last friday evening were back rwo 1 to r terri pickard craig comerbonnie tait front row 1 to r randy flewell greg vliek and vonny hunter top soil 3 way mix and peat loam delivered 50 for 3 yds 4 yds up 13 per yd 10 yds up s1 1 per yd 18527311 or 64m561 anniversary sal- vz priq on almost everything s pre owned apparel and things markham mall on hwy 7 east of hwy 48 2948810 beamish offices entered kj beamish construction ltd on bayview ave was entered some time between april 23 and 25 desks were searched and calculators radios and personal items were removed the value of items lost is unknown at this time teen charged police arrested a 16yearold boy ear ly april 27 after a richmond hill pre mises was broken into early april 26 when a rear door was forced balance sheet deductible expenses what is acceptable landscaping landscaping 74s topsoih garden mixes manure limestone screening base for interlocking pavemi all topsoil mixes pulverize and screened for easy garden large and small quantities deliver larkin construction 2945670 gormley sand gravel ltd notice to the householders and small contractors we will now deliver small quantities of sand limestone and 1 topsoil large orders 2 tons 4500 ouoted on request 3 tons 5500 4 tons 6500 phone 8881931 buying or 8ellu turn to the classified for fast re8ult8 r 2942200 zwit 6402100 aula repairs 415 auto repairs by george denier nobody wants to pay more than his or her fair share of income tax for this reason the question of allowable expense deduc tions is on the mind of many taxpayers at this time of year just what will revenue canada accept as a deductible business ex pense sometimes the answer to that question may not seem entirely clear on the one hand corporations and the selfemployed persons who carry on an unincorporated business are allowed to deduct most reasonable expenses incurred in the pro- cess of earning business income on the other hand revenue canada sometimes disallows expenses claimed by these tax payers and increased tax is theresult expenses are usually disallowed for one of three reasons the first of these involves documentation you must be able to prove the claimed expenses if asked to do so you cannot expect to get your business expenses past a tax auditor without re ceipts to verify them second business expenses are often dis allowed by revenue canada because they are not truly business expenses but rather are personal in nature or are unreasonable in the circumstances third the income tax act specifically disallows certain expenses arid revenue canada is bound to adniiriister the act as it is written no matter how reasonable or justifiable the expense may seem many corporations and selfemployed persons routinely claim expenses that fall outside of what is strictly deductible either inadvertently or on the unfortunately sometimes correct assumption that they will not get caught while it is not cost- effective for revenue canada to audit all tax returns taypayers would be fooling themselves if they thought that the govern ment was not aware of the abuses that are happening also the fact that revenue canada accepted a deduction in a previous year does not mean that they will continue to do so or that they cannot reassess that prior years return they have four years in vhich to do so indefinitely if fraud or mis representation is involved set out below is a list of some of the more commonly challenged expenses where ownermanaged firms and selfemployed persons are involved and the usual reasons for their disallowance spouses salary if a company deducts a salary paid to the owners spouse one niust be prepared to v show that the individual actually worked in business to earn the salary also the or a portion of it will be disallowed unreasonably high a good measure of reasonableness is what one might pay an unrelated person to uo the same work now that a self- mployed person may pay his spouse a sal- y or a bonus the law changed in this area 1979 revenue canada seems to be tak- a closer look at spousal salaries in icral car leases ou claim the cost of leasing a car as a i v showth ft the bus v salary sy if itis u auto body repairs business expense you may be asked to show that the vehicle is being used for busi ness purposes revenue canada wii dis allow the portion of the cost relating to per sonal use so be prepared to produce ex pense and mileage records in support of your claims vague estimates of business versus personal travel are usually un acceptable conventions selfemployed persons are allowed to de duct the cost of attending up to two conven tions per year however if asked you must demonstrate that any convention for which you claim expenses relates to the type of business you are in also a convention held outside the geographic territory of the association sponsoring it will not be allowed corporations may also claim ex penses incurred in respect of employees attending conventions subject to the same general limitations entertainment and promotion entertainment arid promotion expenses offer many opportunities for abuse and those whichappear unreasonable for the size and type of business involved are often disallowed it is important to keep full re cords of all entertainment expenses show ing dates the names of the people involved and thepurpqsef toe entertainment c revehutcariadarriayalsodisallocep- tain entertainment expenses if they be lieve they are personal in nature even if they are reasonable in amount entertain ment expenses for inhome parties are often considered personal and not de ductible office expenses many selfemployed persons work out of their home as such they may claim a por tion of their rent or- mortgage payments interest portion only as of fice expenses it is important to adopt some reasonable basis for claiming office inhome ex penses if you have an apartment you might calculate your office expense on the basis of the number of rooms involved ie where one room of a fiveroom apartment is used solely as an office- onef ifthof rent may be deducted in the case of a house generally a proration based on number of rooms or square footage will be accept able if you own your home and claim part of it as an office it is generally not a good idea to claim capital cost allowance deprecia tion on the house as this can affect your taxfree gain as a principal residence when sold however prorated deductions for utilities insurance- etc are acceptable also capital cost allowance may be claimed on furniture for the office re- venue canada contends that any room for which business expenses are claimed must be totally devoted to business purposes a desk in the bedroom is not sufficient while not usual revenue canada has been known to have made house calls editors note george denier ca- is a resident of markham and tax partner in the north york office of thorn e rlddell chartered accountants free rental car while the work is done markville toyota 222 wellington st w markham 2948100 i i hy take he heat mrrvrtv vi ni i i a too o iajim installed from 1359 5 yr compressor warranty avd costly midsummer break downs th our 22point check special now only 45 incllfcs cleaning testing set up and free freon most vne brand equipment available at similar savings 1 exp all equipment installed by bur own fapry trained ac mechanics ask about our 5 yr parts and labour warranty off oil grants instauation tscrvicc 24hrs kasonamc rates orb aire ltd comxtioninc hcatmg ano mffllgtbatlok xrvkcs t m i 4750536 ktsttxyrd markham om maistmatct oont tuy tu you havc our quotation