» PENALTIES SEVERE

OR TAX ‘OFFENCES

‘Institute ‘of

© Chartered Accountant of British.

“Columbia. :
the Licome ‘Tax Act provides
-“gut tax-collectors with av big

_ slick for revalcitrant taxpayer's. .
taxalion

~ However, | as -our-
system relies’ on “honest * self-
assessment © by gach laxpayer
‘and requires the ‘co-operation of
-taxpayers, .

the Jaw. oo

The guide . 10-ihe’ income 1ax-"

reiurn refers only to the penalty’

for failure 10 file a Teturn-by ; :

- April, 30, ‘This. penalty: is -5
percent of: the ‘unpaid tax’ Sng

Canada’ Pension Plan: con:

iributions?”
The. income, tax return. itself

dues: 10t detail specific pen-
alties. However,- It daes ‘con-

ain the ominutig stalement that |
“tise: serious: ‘offence tamake, -

a lalse return.’
ii particular, the Income Tax

more iaxpayers a are: ¢ turning iw
accounlants, © lawyers and

-  athers. for: “assistance: In: .

prepating tax returns,:
.The Income Tax Act includes

- a, broad ‘section - covering. of-

- fences by third parties, which -

the’ big’ ‘stick. is”
rarely waved Guless a taxpayer’.
- obviously fails ‘to comply with,

wauld : include, persons “who

‘prepare income-lax returns. .

The list of offences covers every,
person ‘who hus made,.par-_

Jicipated. in ‘or assented “to or,
acquiesced’ in’ the. making’ of

false or deceplive slatements in’
a-reiurn or: entries in a lax. .
payer's records, .or destroyed,
altered, mutilated, secreted or.
otherwise disposed of records of: -
a taxpayer ta evade tax.

“In the Uniled States: person
who prepare tax returns have

. long been required. ta sign the

: Revenue,
‘special ‘investigation “ division

Act “provides penalties. for, -

among olher things, destructi ion
ul ‘records, evasion © of

and incomplete returns,”

‘The! penalties for some of

fences can be as stiff as double
_ the ,.1ax..: vaded plus’. im-
prisonmiicni ‘a
deed, : :

In: this ‘time. af! aK “efor, *

i ‘ax;
failure: “to “file ‘returns, ‘false:
: statements,» grass negligence :

relurn along with the taxpayer.
The © Minister “of. National.
Revenue has indicated thal this -

procedure: will be effective in’
- Canada:in 1973 and Subsequent

years. ,)
The: Department of National :-
Taxation ‘has-. a

whose main responsibility is to -

investigate: suspected. cases of

tax evasion...
-oHt a laxpayer's ‘altairs are
‘Such’ that-he becomes invilved ..

with ‘special investigations, ha”

Will generally’ find himself *

-Scuntronted | by. a very . hard-

large’ slick iu-

nosed ‘group. who: da= mot:
liesitute to. use: the -big stick”
pravided - by ‘the Income Tax

AL

4

homes econontis
chury

» ovening al?

elolbinge
wil | present: their animal student
130 pam. at that Schaal. 2

- ALL garments being ‘modelled inthe slow, based on the theme
‘Plodse Don't Eal the Daisies’. have been sewn hy: ihe airs. in che

~ “olothing lasses and will be modeled by the same. :
Dueing.the intermission ‘the home ¢ eevnom|es, Fev classes: will -
pinto the act, w then (ea will be ser ved. .

‘le marrow nigh. in 1 the 8 sven
ion charged. : Adults will pay
fae wil he charged Gifts.

- championships last Marelli in

. THE HERALD,

"Vancouver-A tigre skater, a
swinimer and a high: jumper

vhave beet nominated as British .

Columbia's Senior Athlete of the
Year for 1373. °. -
The winner, as well as B.C.'s

Overall Athlele, Junior Athlete, —
Universily Athiele, High School .

: Athlete and Team ‘af the Year,
will be. announced . during an
_award's banquet. al thé Hotel‘
Devonshire, Tuesday, March
212°

“The: “Athlete “of. the Year:
“Awards ave sponsored by the.
British. - Columbia. ' Sports
Federaiion: | :

Finalists in® each: category :

- were: selected from aq host af
nominations by members of the-

. Vancouver media and: the B: c.. ou

Sporls Federation, we

The Three finalists «in. the * are now available from the B.C.

~Spurts - Federation,
"swimmer . Bruca::.. Broadway: (736-9751).
“those” cham pionships - asa

-Senior: category -are North
~ Vancouver figure skater Karen
~ Magnussen,
| Robertson: of. Vancouver. and.
“high.” Juniper * John Beers © of’
Merritt, :

“Miss: ‘Magnussen, who. was:

‘named B.C.'s top athlete in 1972,

Avon the. ladies singles tile at ; Championships in Cineinatti in’

“he -1973° world: figure: skating

‘Bratislava; Czechoslovakia: .

‘She: is; the’ first.’

tile, Shortly after returning
home. .from “the world ‘event,

Miss Magnussen “retired from

amateur. tanks jo become -a
Eialessionall skater with Ice
_Capades..

Robertson Beenthé ‘the first:

“ Canadian’, wimmer - in nore

tured: the - 100-méire ;- but-

Championships last Sepiomber®
in Belgrade. Yugeslavia.:s He.

_recards in them alla the NAIA
. Championships anda Finalist in
two events at ihe 197d:
Studem Games; div

Friesen, silver, medalisi ‘in ‘ihe. -
ihree meire event and: bronze ..
medalist in the one- meine ar the.

1

NAIA Championships:

Tie ‘High School “Atiitete’

une of them; Scott Neilson pf
inigter. Seconda

Atne’s Acadei
winner

dividual . medley. al - the:
“provineial:°- ham pionships .”
esiablishing ation ha ge

- ‘Award's

Western’:
Canadian skater to witla world:

p
ert ly: tile atthe World Aquatic. -
alsa won-a -bronge.; thedal at

World .

Jutior Olympic Champion,
| Was? also. named. -Norburn
_- Lacrosse Boy ‘for 1974; javelin
: “hrowet, Phil Olsen of Nanaimo,
lindlists are Hilside Secondary": * sinner ofthe title a1 the Canada
sprint star Jean ‘Sparling.
winner of 30. high school sprint:
- and burdle races in 1973 and.
winner of three events al. the;
provincial championships tshe:
established a national record in.

of the .200-metre,: jn-*

group record.”

.. Finalists for ‘he Team award
are the Vancouver Firefighters,
winner of ihe national senior

“'specer championships, and the

‘Ada Calles rink from Kimberley
‘that: won: dhe national Senior
Ladies’ curling championship
last year.

B.C.'s Overall Athleie will’
come from the winner of one of
the four individual categories.

A Special Merit Avard. will

“also be given to an alllete who:
‘has made’ a comeback after

suffering a sethack ta his or her

-athlelic career during the year,

Special Guest of Honor at the’
Banque! will be
‘Premier Dave Barrell. .

Tickets for the Bahquel are
$10,00 each or $4.00-for a 10-seal
-lable-”. saving’ af $20. -Tickels

1606 West .

member of the Canadian 400-
mere: medley -relay “leam, .
Further, Robertson won a gold
medatl inthe 10)-metre builerfly
the? AAU © Shartcourse ,
‘the © First,

April,” becoming |

*? Canadian winner since 1868 He
-- also won! gold: medals in: in-

ternational: meets oi Brazil
during 173. :
«Beers, established himself as

the’ finest -high’ jumper. in

. Canada: in 1973;"establishing a,

Commonwealth recard of 74!"
‘during. lhe

Burnaby.-The jump was the -

Han’ 30 “years: to win an. ine" second highest.it the world last:

~Srernational guld medal when he,

year and ihe'sifth highest ever,
Finalists, for -
“Athlete : award -ure. swimmer /
Wendy Cook of. Vancouver, *
bronee “melalists ‘in’ the 100-.
meire backstroke: a1 the World
Aqudlie Championships and -in
‘Aprilahe first Canadian woman
to swim the event.in under ane *

«minute: boxer Michael O ‘Reilly

“of “Burnaby, unbeaten ite. 16
cbourg‘in 1973 “and the Canadian
He

Summer Games and ihe upset
avinner.of the lithe at. the Senior
national. championships in
Burnaby, lhrowing 244° 1"
estublisting an age: rclass world

@ fullback

‘Canadian

ll, player

: a: n”
“ream and Aho broke all SFU
rushing records in 1973;
swimmer ‘Jolin; Van~ Buren,

: national. cham- |
pionships in Sepiember in

the: Junior

TERRACE, B. Ce

“British Colurabians f favour .
in¢reasing the amount! of money
speni on education, provided
the provincial government pays
the ‘additional cost involved. '
And they. want ‘to see ihat
money go toward reducing the
size of classes in the province,
rating class size as the: highest
priorily.for improvement.:

- Ae province-wide survey,
conducled by _ Regional
Marketing Surveys, show 75
percent of jhe 509 people ialked
lo. Were: concerned: about. the
qualily of education and. fell
that? more money’ should. be
spemi lo improve it.

- additional fonds are made
available, The * public
definite feelings about the way

‘these [funds ‘should be spent.
They give. lop: priorily lo-
reducing ihe /size- of classes, «:

followed by improving. the

_ quality of teachers and making -
“om, ‘Monday, February 1, But
“that isico late for a‘number.of

more: vecalional
courses available,

training

“Lack of, provincial govern-,
is the’ major:

ment support
problem’ in. education at the
momen,” commented - B.C.
teachers’ Federation Presi deni.
Jim /MacFarlan. at. a> news
conference: loday.

_ Most sehoal buards, he’ said,
have made plans to reduce the
size of classes in response 10 4
very clear dnd definite demand
trem ihe people in their’ com-

- amount

has.

ninalty. “Bul the local boards
. are being put in.a_ financial
squeeze by the government.”
-MacFarlan’ explained that
school. board budgets must be
fiialized by Friday, February
45. However, Premier Barrett
has given school boards no
specific information on the
and manner of
provincial financing. In a-
television interview January 10
the “Premier - pramised a
“Significant: increase" in the
“education budget, but said “You
will have jo wail till February:
slasee the amount relative io the
amount asked.” School boards |:
this -year-are forced to make
final budgets withoui. knowing

~-how- much money. they - will
"receive
“government.

from the: provincial
‘We’ expect the Premier: \o
provide: some. of this in-

formation in the budget speech

sehvol.buards - in ‘ihe province
who have decided not to hire:
envugh: staff io significantly
reduce class. sizes. ‘Other
bairds are wailing for
elarifieaiion;
"Premier Barrett must  in-
dicate‘ io these -buards the
amount and manner of
government. . financial ‘support
belore ihe February 16 School
board budget deadline. ©

‘| 2,000 square. feet,

facility.

so

business, office or light warehouse —
“Located at 4641 Keith.

Phone 635-6334.
(eee

avaitable for your
- ‘

‘welfare benefits.

and qualifications to: .

“Heavy Duty Mechanics

Takla Forest Products
_ James requires lourneymen far the above trade.

Applicants: must be tamiliar with repair and
. maintenance of diesel equipment, with emphasis
on: caterpillar equipment and be- capable of
welding.. Rate of pay is $5.64 per-hour with the
company paying 90 percent of. of health and.

.. Please apply in confidence stating experience

“Dp, R. Wilson,
Personnel Supervisor ;
Takla Forest Products|
“2 Box2s405° *
_ Fort St. James, B.C.
7. Me 10

located ai Fort’ St.

A$100.00 or $50.00 giftcertifi cate.

Cash your family allowance

a valuable $100.00 or $50.00
required! Any eligible customer pr
$100.0
$50.00 gift ce

0 Woolworth gift certiticate.

e cheque at Woolworth and become aligible to win
Woolworth glit certiileate! No purchase Is
esent al the time of the draw can wina
Any winner not present wilt receive, a

ititicate consolation prizel.

Draw Will Be Hold 4 pelt, Saturday, . March ond

Let

declare

be

it-be “known: that I,

AND WHEREAS: ited
this programme ‘continue;

that :

WHEREAS it ks “recognized by all: L
Heart Foundation provides ’ invaluable assistance -in® the. 7
field of Heart: Disease’ research: and: education; :”

Heart Foundation:

SOCIAL CREDIT

| -sounDING BOARD |

# The Skeena Scored Resoolation wants youll

fo havea say =
in establishing party poiicy

WRITE BOX 711 TERRACE
PHONE 635-2760

With your ideas on any issues
Of particular Interest now, is Education
PARENTS, TEACHERS, STUDENTS
-PLEASE CONTACT US |!!!

WE WANT YOUR IDEAS

- PAGE BS

‘- SOCIAL CREDIT
IS ALIVE, WELL, AND LIVING

IN BRITISH COLUMBIA

LET'S GET TOGETHER

A Yes-| want to join.the Social Credit Party

of British Columbia.

| enclose *5:" for a 4 year membership.

a oe ati

Fhene re

Mail to Box 711,

‘

n

~

AND I Do FURTHER PROCLAIM Sunday, the 34th day: of
February ;. A.D...1974 to be. “HEART SUNDAY” and urge call.
citizens to recognize this day. and - assist: ‘this orga ize
tion in their endeavours . .

roclamatio

Fear pe: Hear yer”

GORDON E. ROWLAND Mayo

is ‘gital: to the be terment of aii that

,

‘AND WHEREAS in appreciation of the contribution made _ By
the. Bs Ce .

Now I Do “THEREFORE PROCLAIM. the mnonth. of February to.
“HEART MONTH We

Terrace B.C.

DTS iene BS