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Quebec Ontario Estates Pay Twice Mail SUFRIN Canadian Pres Stall Writer Ponder the case of Mr who wants to leave his $3000 estate to his widow rhediesinQuebecandhis mate isulere the tax will be $8740 Ontario the tax will on $6728 But everywhere else in Canada the tax In only $2600 Why Because Quebec and On tario are the only provinces that impose their own succession du ties People with estates in Que bee or Ontario pay both provinci ial and federal taxes GAVE UP RIGHT All the other provinces gave up their right to collect such duties when they rented certain tax fields to Ottawa The new federal estate tax law effective since Jan provides higher exemption and various other reductions in death duties paid to the federal treasury Now Ontario is reported plan plug to increase exemptions at least when estates are left to close relatives Action may be taken at the 1959 session of the legislature There hu been no indication what Quebec might do to case its death taxes in any case as long as the provincial taxes exist in amount the cost of dying will be higher for people with taxable estates in the central provinces than in the other eight Under the new federal act ille insurance is heated lna new manner Estate tax exports are advising husbands in some cases to have life insurance written up so that the policies are in full control and ownership in their wives if this is done at least three years hefue death there will be no loderal tax on the money regardless of who pays the premium Another means of reducing led ernl tax is to make sure properw is held in joint ownership by husband and wile Estate tax would be assessed on only half the propertys value providing again this weredone at least three years before death in Ontario however the pro vincial act regards such property held in Joint ownership as 100 percent taxable unless the widow can show she used her own independentlyacquired money to play for part cl the purchase ce And widow in Ontario must gay succession duu on her hus andr insurance even it she owns and controls the policy Indus she can prove she bought it and paid the premiums with her own in dependent resources AROUND SIMCOE llllclls OBITUARIES Deepest sympathy is extend edtotbelllverslamilyinthc passing of Snpr Percy Riven in Sunnybrook Hospital Toron to on Monday Jan 20 The luneral was on Wednesdny Jan 28 in ProspectCemetery Relatives lrom Angus present were Mr and Mrs Alfred Knight Mr and Mrs Mervin Milson Mr and Mrs Clayton Smith Mr and Mrs Lippott and Mrs smallish Sympathy is extended to Mrs Clayton Smith in the sudden death of her uncle Fred Ellis The funeral took place on Sat urday Jan 31 from Jennetts Funeral Home to Shanty Bay Cemetery Mr and Mrs Clay ton Smith and Mrs Alfred Knight were among the mourn ers Mrs West spent the weekend in Peterborough with her two daughters Mrs Roscoa Moorman and Mrs Alex lines TarBush returned home by plane to St Petersburg FloridA after attending his sls ters lunerai and visiting with relatives and lriends Mr and Mrs Victor Master spent Wednesday in Toronto Thellome and School Club held successful euchre party on Jan 20 The proceeds amounted to 374 Mrs Johnson of St Thomas is visiting with her sister Mrssclnrs TsrBush Jack Bishop is patient in Pattons Rest Home at Sta er His many friends with speedy recovery Sgt Maurice Gysel spent the weekend with Mrs Gysei at Gravenhurst RESIDENTS PASSING The village was shockedto hear of the passing at the home ol hervson and family of Mrs Dolph lrornbley at the flt of 02 Mrs Trombley who died in her sleep had lived hcro most her life Much synrp athy is leltfor the family Mrs Tonight of Saskatch ewan is visiting her relatives the Chappel 1h Fischer at Big in Dourio man my give gift to his wile and dupe sue ccnion duties il is dons is least live years are death as cnrnparedwith three years under federal statutes However fed eral gift tax may be involved depending on the amolmt The fivcyear limitation also spplim in Quebec but thal pmV ince does not for purposes or sub cesslou duties recognize gilt lrom husband to wile unless it is contained in premarriage contract However man may avoid succession duties on gills to his children or others if they are made at least live years before death 530 Mimi of property as an in Quebec death duties are im posed by the province on only half the value The new federal law differs from the old succession duties act in that the mute not the beneficiaries pays the death duty it is thus an indirect tax in Qua bec and Ontario the duties are imposed on the persons receiving the money Provinces are limited to direct taxation Unless will lays down direc tions or payment of the provinc ial taxes the chief bensliclary must pay the full assessment any FEDERAL DEDUCTION Under the new federal act there are more generous deductions ern the net value of the estate balm taxes are imposed if the mate not value of an estatethat is the value of all assets less funeral expenses debts and court leesis not more than 350000 the estate is nor taxable There is also special pmva to prevent taxes from reducing the net value of an estate below 350000 Where the survivor is widow with no children the first is exuan The 500000 exemption also applies where wile leaves an infirm husband dependant uponhcrandtherelsatlcast one minor or inlirm child These exemptions are increased or $10000 lor each dependent child under 11 or each inlirm child over in all outlier cases 0000 deduction may be claimed plus 015000 lor each dependent child All exemptions are boosted by 50 per cent il death resulted than war services in Ontario there is no succu siondutyonestatesoflessthan $60000 passing to close rela tive such as husband wii lather mother child Minlaw daughterinlaw grandmother in nandiathsr Nor is then duo on estates of 810000 or less going to Cedar Point passed away at the home of her daughter in Toronto week ago She had lived here most of her ill The sympathy of the commun ity goes out to the lamiiy BOND Hello Mr Mason of Moose Jaw Saskatchewan spent the walk endwith Mr and Mn William Brooks Charles Brown James Rete man and Matt Meher left Sat urday on motor grin Hands The annual United Church Sunday School skata was held Saturday afternoon at Beeton arena followed by supper in the hall here BOWLING RESULTS Bowling results Ladies sin gle over 200 Joyce Wiggina 255 Velma Webb 223 and 220 Norma Noble 210 Glenda Pax ton 214 Vern Kneeehaw 212 and 212 Alice Smith 208 mens single over 250 Ivan Hounsome 208 265 and 258 Terry Paxton 272 Ray Hpunlt some 250 LadiesI triple over 500 Alice Smith Velma Webb 1552 Vera Xneeshaw soirGlenda Paxton 588 Joyce Wiggins 531 Norma Noble 525 Marg Short rldge 516 Gents triple over 800 van Eounromeiild John Grimoby 054 Ray Hounsome 823 Wil fred Lang 604 EUGENE WINNERS The tirst euchre ot the series was held on Monday night with 10 tables playing Ladies prizes were won by lilossom Switzer and Pearl Newton gents Peacock and Wilfred Kehoe travelling prise Mrs crdy Mc Lean and Wayne Hugh lucky tallies Mrs Middlebrook Mrs Clark and Mrs Earl Shaw Edwin Llsk Keith Kneeahaw and Bob Young Wl ACTIVITIES The Womens institute mat in the community hall on Jan 28 Mrs Ushcr president oc cupied tho1chtir Rollcall Points of law every woman should know was answered bythirteen member visitor ment day will be heldat ivy on or The 4H Club achieva other relatives and on utates of NW to others But in each case if the estate exceeds these amounts then the lull value is taxable QUEBEC TAX in Quebec no duw iapnyable when the net value at property lelt to close relatives is $10000 or lus This amount is increased by $1000 lor each child Estata of $10000 an taxable however it lelt to such relatives as brothers or sisters or to persons not re lated to the deceased The federal law provides 50 percult reduction in its tax on properUalso taxable in Quebec or Ontario Despite this provision residents of thstwoprovlnccsmayinsoms instances pay total death duties as much as lour doles as great as it tbey had lived and held their assets elsewhere For example in the case of widow with no minor children the tax on $10000 state paid ledcral government in one other eight provinces would 1100 In Quebec the total of cial and federal paymarta ould be 04090 and in Ontario The federal tax on $100000 is $0200 while the combined federal Quebec duty would be $11100 and in Ontario it would be $11725 life an estate for widow Donation of $10 is to be sent to Barrie Association for Re tarded thldron Mfl Usher andMrs Watt wereappolntod leaders lor the girls garden club Every one then adjourn ed to the kitdien where Mrs Harvey and Mrs Smith demon strated on making casserole supper dishes They also made lrldt cup and cheese tea his sults which everyono enjoyed for their lunch hearty vote of thanks was given these ladies for their splendid menu CEDAR VIEW HOME AND SCHOOL CLUB Cedar View Home and School met in the school on Wednec day evening Tab with16 members and visitors present Following the business por flon ol the meetingthe pres ident Mrs Faragher turned the meeting over to Mrs Craig the chairman Under her dir ection three abortallits were presented in which the fol lowing took part Mesdames Kellogg Halpenny Ellis Hubbcrt Hubbert Miller Halter and Bowdery lively discussion followed each shit Lunch hostesserlor the even ing ware Mesdames Miller and Hubhert Next meeting will be held on March Further plans are to be made concerning euchre to be held in March Mrs Far rgher willbe chairman for the meeting Mrs Watts and Mrs Wakelnan are the lunch com mitten cnown lull WI PROGRAM The Womens Institute are to meet attbehome of Mrs Nor man Thommop on Feb 11 at pm MottoSeek sunshine by Mrs Rlx Roll call Guess the weight of your neighbor to your right Health larthe topic for the program with Mia Joan Eagle VON of Barrie speaker She will show ome slides Hostesscs Mrs Carl Drury and Mrs Ro bert Savant The WorldDay of Prayer ervicg on Feb 13 will be at pm in thallnited Church use trams was rnv m1 luv rather than leaving it to her out right In this way second pay ment of taxwhen the widow dies andthc cstatepassesrartosnr vivlng childrenis avoided in most casu the executor of trust has thd Elli to pannit widow to use some at the capilaloftheestateiftheneed arises in such cam there would be additional provincial dunes do the amount withdrawn There would be no further federal tax Real estate located outside Caa ads is tor the first time included in taxable property larder the led eral act flat tax rate of 15 per cent is irngflossyd on proporuzm in Cons person an uurcbase of in vtmen properw in provinces other than Quebec and Ontarioan attractive proposi tion tor Americans with large estates Since the United States does not impose death duti property held abroad by Ameri cans they would be able to pass ltmtothcirbcirswltharcl etively small tax payment There is no tax on such prop erty it is worth leeslthan 85000 Deathsbenefii ganglion paymcn pens cm or an employer on deathnow are taxable to their present or corn muted value Pensions arising out of war services are axem Whcn caih la living expcnses aftermath of aiparant the and ledtegan law perini paymm up 500 by life insurance companies and to $1500 by vtngs institu tions Formerly the limits were 01500 and $00 rupeetivcly COUNTY All ladies are invited to coma and unite in prayer HOMEMAKING UNIT The 4H Homemaking girls and their leaders attended achievement day at Guthrie Jan 31 Fourteen members completed their unit satls factorily and received silver spoon Their next unit will be Club Girl Stands on Guard under the leadership of Mrs Norval Dlmsmoro and Mrs Dunsmore The W1 euchre held at the home of Mr and Mrs Maurice Partridge had eight tables in play High prizes went to Nor ma Hickling and Norman Tuck Consolations to Ina Kenny and John Dunsmore GRENFEL noun sonoor The Pinegove Home and School Amoclatlon will meet in the school on Monday Feb at 080 pm member of the Simcoe County Recreation Committee will conduct pen iod of dancing and games Please note theehangs ol date Mr and Mrs Mcer anlLDanny visited with the lat ters parents at Shanty Bay on Sunday NIMBLE TEIMBLES Members of the Grendel Nim ble Thimbles uiH homemaking club with their leaders Mrs Tyson Smith and Mrs Wheeler attended achievement day at Guthrie on Janf 31 GaylcVWheeldr PatHarns and Joan Smith took part in demonstratioh of lines tovsult the figure Joan Smith receiv ed certifieatcgfor completing two projects Each member and leader received silver teaspoon Any girls between the ages of 12 and 28 who wish to take the next 4H homemalrlngprlr ject club Girls Stands on Guardyplease contact Mrs ly son Smith E0458 or phone Mrs William Wheeler 87800 Sunday visitors at Mr and Mrs Garnet McMrsters wern Harold Kirk of Manitoulin re land Mr and Mrs lloy mes andxllarelene and Miis Webb of Barrie nvcann rs ry day with interment in Cemetery ii iii Eggs 35 El ii iirs ii gr it RF Mcllasta were caretake GUlliliIli Decpestaympathyiscximded ii nounnonsmautasmlm and Pat and Mr and Mrs Mel ville Jamieson in the death of their father the late Peter Jam iesoll of Forest Home on Jan 29 Alsotn Mrs Squlmin the loss at her husband the late Herbert Sq vice for Mr Squires was held in Guthrie United Church last Mon Guthrie Cmgratulatioos to Misses Dor othy Ann and Marilyn Campbell who received prpvinctal honors at the 1H Hmnemaking Club Achievrnent Day at Guthrie hall onSaturday Jan 31 Scrvlcewlllbe atapsnlo the United Church beginning Feb Sunday School will be at 145 pm HAWKESTONE Mr and Mrs Robert Maxwell and Bill Miss Lesley Weikburg and Miss Frances Harrisonol Tomato Mr and Mrs Will Brown and Doug ol Carley and Neil Cole of Orlllla were weekend visitors with Mr and Mrs Frank Harrison Mrs David Crompton spent low days in Toronto with Mr and Mrs George Mlnlter nee Joan Crompton and their new daughter Janice Ellen born Jan 17 Mrs Campbell 01 Toronto visited Mr mother Mrs Janet Smith over the weekend McCulloch ad Toronto vis iteg Jim OBrien over the week Mrs Howard Prophet and son Bill spent the weekend in Toronto with Mr and Mrs Doug Wilson and sons Despita the cold weather there was fairly good attend ance at St Aldans Church on Sunday evening Rev Dr Lighthourn gave an inspirin address Regular service Su day Feb 730 pm The World Day of Prayer will be held at St Aldous Anglican Chureh on Friday Maxi welcome Mr and Mrs Hotehison and Mrs Parker of Midland visited Mr and Mrs Booth over the weekend Mr and Mrs Gerry Croft spent the weekend with their uncle and aunt Mr and Mrs Fred Pesrson Owen Sound Mr and Mrs James Hurst have gone to Florida for vacation The Vestry meeting at St Aldans Angllun church was held at the homeod Cuppage on Tuesday evening Jan 27 Mrs Janet Smith hostess wel comed large attendance The 1950 reports olall branches were read There was plead ing balance on hand Mrs Smith served lunch and social hour followedv nnell of Toronto spent the weekend at his home here We are sorry Mrs Frank Hill is confined to her home with pneumonia The monthly meeting oihhe Womens Institute was held at the home of Mrs McMahon on Wednesday January 28 Twentythree attended Motto Chandel is like embroidery it Made some by stitch Roll call an Institute improve ment Program Mn Roy Grey Hostescs Mrs Mitchell Mrs Smith Mudflart Mrs Noble WMS MEETING Thc Womens onary Sir alety met at the home at Mrs Hoggarthfon Thlnsday Feb The devotional program was taken by Mrs Gibson The highlights of the presbyterlal held loEssa Road Church were discussed Alter the business pnrt of the program Mrs Cochrane took charge program number of ulter esting readings were given by Mrs GibsonhMrs Mc Lean Mrs HJennettand Mrs Cochrnne letter was read from Mrs Dickson one of the missionaries in Formosa show ing tire need for more mission ary workytbcre The worlds day of prayer will be in the Anglican Char Feb 13 at 230 pm sumo ammmpmv Mn Vrmblflwmmo its pheasant son SKI CONTEST Secon school students throughout the county are put tlng in practice time on the ski slopes in preparation lor the intercollegiate ski contut MINESING On Saturday evening Jan 14 the Slmday School pupils and teachers of St Peters Church enjoyed hot supper and social evening in the Orange Hall Miss Nancy Durnlord at Western Hospital Toronto spent last weekd at the of her parents Elgin McLean ol Watson Saskatchewan has been renewlt lag old acquaintance He went west veral years ago with hrs chum Elmer Johnston and started homesteadlng at Way burn St Peters WA avaning branch sponsored skating party at the rink Friday aven ing Jan 30 They also served coffee and lunch WA MEETING The January meeting ol the WA the United Church was held in thg basement of the church with fair attendance Roll call was answered with verse containing the word charity It was decided to have box made to keep the records of the church WA and Sunday School Mrs Malcan gave re port of the executnvs meeting of the WA of Sisncoe Presby tery The devotional was taken by Mrs Luck tasty llmcb was served by Mrs Kennedy and Mn Muir newsrooms Mr and Mrs Harvey Jones and family of Barrie were Saturday visitors with Mr and Mrs Hill Stark Mrs Jim lreetby Toronto spentthe weekendwith Mrs Rollin Carmichael and Coo Murray and Carol McFarlane of Clearvlew spent the week end with Mr and Mrs Lewis Allen and Donna Mr and Mrs Fred Gulley ind Mr and Mrs Art Taylor were Saturday evening visitors with Mr and Mrs Tom Bris tow and Mr and Mrs Norman Taylor Mr and Mrs Jack Snowdon of Willowdale were Sunday vis itors at John Weatheroils Mr and Mrs William Atkins son were guests Sunday with Mr and Mrs Lewis Allen Mr and Mrs Charles Ackcr man on Saturday visited with Mr and Mrs Herve Atkinson Miss Ruth Raymer spent the weekend withMiso Sandn Os borne Dlmtroon and Sun day Miss Marie Atkinson accom panied them to Toronto Mr and MrsEric Jamesn Shirley Toronto were visitors on Sunday with Mrs Janus parents Mr and Mrs McFarlano to be held at Colllngwood on Sa Feb 21 Abov Michael Barnett felt and Larry Pickering who will be among those representing spending week with their uncle and aunt in Fort Erie Mr and Mrs Harve Atkinson were Tuesday visitors with Mr and Mrs Earl Cubitl Stayner Mrs George Culham was hostess to the Jacks Lake Wo mens Institute on Wednesday Feb when Mrs Sanford Aik ens district president spoke to theladies on W1 work and also on Scotland THORNTON At the WI euchre on Wed nesday evening there were fil teen tables This has been the best crowd yet Congratulations to Noreen Caldwell nurseintrsining at Barrie Royal Victoria Hospital on receiving her cap on Jan 21 Several members of the WI enjoyed Tuesday evening with Idttles Hill WI in Holly ins pigtlrllresyand taikf ven ary en dung her trip the lirlhsh isles proved very entertaining Mary Garry is patient in Royal Victoria Hospital Barrie Congratulations to Mrs Chur chill of Beetcn resident here for many years on resching her 00th birthday Saturday Feb reception in her honor is to be held at the home of her soniniaw and daughter Mr and Mrs Cecil Perrier at Beeton The didtrlet 0ch dating party was held at Thornton Arena on Friday evening ter skating over 100 girls and leaders adjourned to Trinity United Church for lunch lively singsong with Myrna Spencer at the piano was fol lowed byhot chocolate and doughnuts wuss munch The WMS met Monday evan ing at Mrs Jack Scotts home IIlirirteen members ware prer sent After hymn and praydr Roy Sanders installed the 1050 officers Mrs Eleanor Maw and helpers Mrs Black representing Board of Evangelism and Social Service Mrs Parson Board of Home Missions aridMrsGeth ons the WMS gavex rme of work being done in outlying parts of Canada These pilot projects tare now being spon sored by ilhe church givihg needed helpto isolated people liarrle District central Collo giate lind suitable slope within snowballs throw at Highway 400 er Stall Photo Mel Cunningham and meeting closed with prayer Lunch was served by the hostess followed by social hour WYEBRIDGE Mr and Mrs ionic Carruthera and daughters motored to To ronto on Slmday to visit Mr and Mrs David Montgomery DIanlt ne Currulherr remained in the city as she has named posi tion there Mr and Mrs Ted Belchcr Midland visited Mr and Mn Dave ouglas on Sa Mr and Mrs Anglls Rawn ab loaded the Woodin wedding in Knox Presbyterian Church Saturday evening Mrs Howard Downer of To ronto spent the and with Mr and Mrs Earl Preston and visited with her mother who is will Mrs an William Fallia visited Slnlday with Mr and Mrs Harvle Johmton on Line Flos Vestry meeting was held in the Church of the Good Shepherd Thlnsdny evening The same wardens Milton Leonard and Eric Corry were elfa an other year Mr and Mrs James flaunt it Toronto visited Suhdayiwitb and Mrs Roy Flakley Mr and Mrs Robert Lultman and amily visited the formerp mother Mrs Agnes Orilllla Sunday Mr and Mrs Edwin Reynolds and children called on Mr and Mrs Henry Reynolds Wednesday evening uNcoisv 03m The rulon Lincoln Memorial dedicated at Won in 1921 cost about $2900000 warca nun oar an DYCKS Rights Reserved to umlt Sales Devotions were takenlbyMrr Em em Bi