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thursday january 27 1972 toe tribune page 13 farm wrihnnt prized show horse waits out winter tin- long winter months are lazy days for show stock like this beautiful percheron owned by doiuiiiieer farms markham this entry one of several retained for show purposes stands in the suowcovcred corral 19th avenue east of dicksons hill jas thomas farm transfers pose problem by aa wall agricultural u representative for yorkregion york region in a recent report on tax changes my un- derstanding of the arrangement may j iave been off base in several ways one point however i now i realize i missed badly i suggested that the transfer of a farm was a lot easier now with vio gift tax what i should have known was that while the gift tax is off federally the provincial government has one now thats basically the same as oefore in one way it discourages anyone wanting to give stuff away even more because the donor now rt outlive the gift by 15 years so on our high priced land the situation for a son taking over a family farm hasnt really changed this means that some special thought now on arranging a farm business among members of a family is a pretty good idea putting it off con tinually hasnt worked out well very often changing the form of ownership ma well be an answer for some partnerships or a company within a family often are good means for getting ownership shared between two or more members and can work with the tax system better than j individual ownership progress in making these plans has been slow lately because of the lax changes now that we know there is good reason to move ahead generally the big advantages in a partnership or com pany come when those wmimwbi tnctoplopte wtjxmrup f sfatttssromij on the ww rvl dolyt in it are still young the new tax structure will be just about the same as before for part nerships a minor change is that depreciation will be charged to the part nership and income then distributed to the partners for tax filing when a farmer sets up a company his tax rate will be the same as any small cor poration 25 percent on the first 50000 annual income an important point on farms too is that property can be transferred to a partnership or cor poration without don dunkeld capital gains tax as long as the owner has an interest in the new setup so there are many angles to look at the first move is to get a good system oing for records and the next probably is to discuss the possibilities with local accountants and lawyers corn grower wins award atha a special award for excellence in corn growing will go to donald dunkeld rr 2 claremont announced by the producers of funks ghybrids it is in recognition of mr dunkelds production of a 1137 bushel corn yield this count will be entered in the nationwide record books of project 200 project 200 is a high- yield corn growing program aimed at increasing corn yields and peracre profits over 5500 corn growers throughout the us and canada are participating mr dunkelds yield was made with funks g5150 a high capacity hybrid variety specially suited to this area the project 200 field was planted on may 10 1971 in 32 inch rows plant population at harvest was 22500 per acre mr dunkelds total combined fertility program included 152 lbs actual n 80 lbs actual p and 40 lbs actual k per acre a herbicide was used the project200 yield was harvested on sept 28 1971 at which time the grain had reached 369 percent moisture under the national project200 rules a minimum of two acres must be machine harvested from not less than four adjacent rows running the full length of the field shelled and converted to no 2 corn all figures must be validated by a disin terested witness norman fretz meats canom suughttrlnf freezer order rr 3 claremont 6403125 cholc cut mmb tfiur frl srt free anti- rabies vaccination clinics the canada department of agriculture health of animals branch in cooperation with the regional municipality of york will conduct clinics for the vaccination of dogs and cats against rabies at the following centres schomberg nobleton aurora maple king city newmarket kleinburg woodbridge sharon monday january 24 1972 township garage 930 am to 1230 pm fire hall 200 pm to 500 pm tuesday january 25 1972 victoria hall 200 pm to 730 pm wednesday january 26 1972 municipal building garage 930 am to 1200 noon fire hall 130 pm to 430 pm thursday january 27 1972 fire hall main st 200 pm to 700 pm friday january 28 1972 fire hall 930 am to 1200 noon fire hall 130 pm to 430 pm monday january 31 1972 community hall 930 am to 1230 pm mount albert community hall 200 pm to 130 pm keswick belhaven tuesday february 1 1972 community centre township garage wednesday february pefferlaw community hall sutton arena richmond hill town garage thursday february markham arena thornhhl farmer market stouffville fire hall 930 am to 1200 noon 130 pm to 100 pm 1972 930 am to 1200 noon 130 pm to 130 pm 100 pm to 700 pm 1972 930 am to 1230 pm 200 pm to 600 pm 200 pm to 730 pm this service is offered fref to all pet owners and they are urged to present their dogs and cats for vaccination dogs to be on leash and cats properly restrained canada department of agriculture health of animals branch the regional municipality of york clip this notice for future reference towne countrye square shopping centre y0nge street and steeles avenue open til 10 pm daily including saturday bata ladies winter boots reg 2199 now 1677 mens dress shoes reg 1999 now 1277 childrens footwear reg 699 now 377 elks famous brand name mens dress shirrs 188 bonita shoes all winter boots 20 off all evening shoes gold silver suede 20 to 30 off also a large collection at up to y off miracle mart childrens casual and dress shoes styl 100 to 300 polyester crimp knit 60 wide 277 yard phentex knitting yarn 2 balls 88c mermaid florist good bargains on tropical plants danforth radio january price cut sidewalk sale in the store lads and lassies 25 fo 75 off on all winter jackets coats japan camera centre cameras 10 off from reg low price steros 10 off from reg low price projectors 10 off from reg low price fashion port sale on all winter coats save up to 50 off riviera carpets up to 40 off on wall to wall broadloom jaytho winter coats 30 to 50 off dresses 30 to 50 off sportwear 30 to 50 off town countrye pets and aquaria 4 lb name brand wild bird seed reg 69c sale 49c tropical fish zebras jed eye tetra tiger barbs 4 for 100 maher shoes womens dress shoes 500 mens dress shoes 1000 many other values smugglers den gifts metro onehour cleaners businessmens dress shirts regular 25c each sale price 5 for 99c cash and carry with dry cleaning only skhtt or sweater week first skirt or sweater cleaned and benuti- fully hand finished at regular price second one for lc limit one per customer bring in with incoming order only lacasa bootee ladies all leather la vallee city sandals green brown and bed reg 1995 now 899 genuine clarks desert boots ladies and childrens only reg 1799 now 899 an exciting selection from all over the world special bed spreads unique bed spreads from india hand loomed hand printed in fabulous designs and colours a great buy 695 to 1195 sayvette ladies wear clearance to v off includes coats sweaters blazers lounge- wear hosiery scarves hats body fashions mens wear clearance vz to off shirts sweaters knit shirts sport shirts mens suits reg s6d95 broken ranges sale s1995 sizes 38 to 41 alfonsos beauty salon we specialize in makeup facials and manicure g k gallery 30 off on gifts custom framing and oil paintings shoppers drug mart noxzema mouthwash 19 oz 59c plastic garage utility bags 26 x 36 package of 10 29c mens hand made alligator shoes by trickers of london england reg 12500 a pair reduced by 75 now selling for 3125 please note only 20 pair left in stock band c widths only toby saul 12 price and xess on sportswear gowns and cocktail dresses save 30 to 40 on winter coats trimmed and untrimmed fashion clearance on hawaiian dresses and ribbed jackets small sizes only reg values up to 53000 now only 200 and 500 lighting unlimited one time special 5 lite crystal chandelier 36 pieces crystal 5 crystal nicely cut bobococks regular 14500 in all our stores 2850 until january 3lst or until stck runs out no repeats no layawayg