ARTS/ENTERTAINMENT The Castlegar Sun WEDNESD August 25, 1993 Summer ts coming to a lose, but Syringa is sull buzzing with programs for the whole family Saturday at 2 TEA TIME! That has provided us with teas that 00 p.m. it's 5 night, nature tempt the palate. Come and dis: cover where these teds come from, and join in our taste test Guest speaker, | Leslic Anderton, will bring to life those objects which alwa seem to escape our attention Come and be amazed as her slideshow presentation opens your eyes to the world c in her talk entitled Syringa buzzing with activit Sounds like Syringa AY om) Metay Park Teachers successfully complete MYC program Introducing the world of music to young children Talk,” Saturday the amphitheatr Kids are w moming at enger hunt! W ing the world earning badge Program WIN CASH! PRIZE PAYOUT $1000.00 $1000.00 $500.00 OCT 93 DEC 93 FEB 94 And 60 - $50.00 payouts between Oct 2, 1993 & Feb 12, 1994 Tickets will be sold by phone the evening of Aug 26 or you may contact Glen Carew at 365-5176. NO CREDIT CARD NUMBERS WILL BE ASKED FOR OVER THE PHONE. Castlegar Rebels JR ‘B’ Hockey Club NOW SHOWING! WED THU 25 26 AUGUST Ge mmbLETE SHOWINGS EVENING 7.06 6 2.16 NOTE, THIS Praonas EA | yines a. SEPARATE Aratt Ss 501 MARRIED < AN AXE MUPDEDL2 BRM ASTLE tigen eLeMBEA WEEE CWS Name SP an a a ben ee ae cee oe ee om om anes ~- — fr eal Seninaeeenemetamemntll COMPLETE WR SHOWTIME BOR iON One 365-76. SON-IN-LAW’ IS A BARRELFUL OF LAUGHS. WACKED OUT PURE FUN TO HUME What's love got todo with it eo TO THE CASTLE THEATRE Phone ——————__ Weekly draws! No photo copies please Just drop off newspaper coupon at the Castlegar Sun - 465 Columbia Ave Musicians from all across Bé uhered in Vancouver recent to attend the Level | Trainin seminar for “Music tor Your Children MYC is a delightfu approach to music lessons for hildren beginning at ages three ight years, using specially jeveloped music material puppets ames and songs. In the early involving visual children become closely juainted with a family o ritters from a dancing {inosaur, to an anteater Tlyin in airplane. Turtles and rab ts help develop rhythm and Il illustrated books ihtroduce hildren to the musical world of ry ande Children may ur training omtmue in the ‘ogram until they complete th oval Conservatory Grade | level in practical piano. Children meet with their parent and teacher in small groups af four to six for our classes per week. The ) allows for social interac uon and development. It encour iges listening, awareness ard fevelops attention span ‘ : 4 Congratulations to the thirteen new teachers who successfully completed the Music for Young Children Teacher Training seminar. Back row (I-r): Joanne Hortensius (Kelowna), Kathy Bartel (Maple Ridge), Ginny Alexander (100 Mile House), Eleanor Rogers (Coquitlam), Elaine Saunders (Port Coquitlam), Patricia Ferris (Vancouver) Holly Pereira (Maple Ridge), Lois Dicknoether (Smithers), Melanie McDonald (Prince George). Front (I-r): House), Shelly Patience (Langley), Juliana Lam (Burnaby) MYC was developed in 1980 by Frances Balodis, B.S M.Ed., ARCT. Her program is Sandra Sumpantarat, A.R.C.T. has recently moved to Castlegar and will begin teaching piano this September Ms. Sumpantarat has had 15 years experience teaching music to individuals as weH as groups of students This past June Ms. Sumpan- tarat completed a training semi nar qualifying her to teach M For Young Children MYC) = a program designed re E Yes (aaroneen POLLAINE E. EMDE 480 COLUMBIA AVE ASTLEGAR, B.C (604) 365- 7616 Res 365-3253 EES Swim For Recreation Music teacher plays familiar tune The students, each accompa nied by a parent, meet for a weekly one hour lesson in small groups. Instruction is given in singing, keyboard, rhythm, ear training, sight reading, theory and composition Ms. Sumpantarat will be accepting students for the first level MYC classes, as well as private students from begin ner to advanced level For more information please con tact Sandra Sumpantarat at Rask & Tri Prodacts Seniors Rates 31410th AVe 365-2213 REGISTRATION NOW TAKING PLACE AT THE CASTLEGAR & DISTRICT RECREATION OFFICE The new pool swim schedule will be in effect starting September 1st. Come down to the Aquatic Centre and pick one up. The recreation Fall brochure will be out the first part of September. Browse through it and then register for one or more of our many programs. FREE swim lessons August 31 - September 12 at the Castlegar Aquatic Centre for levels blue, green, grey and white. REGISTER NOW. CASTLEGAR & DISTRICT COMMUNITY COMPLEX 2101 - 6 Ave., Castlegar 365-3386 | ENTER TO WIN A FREE SWIM, SKATE OR FITNESS PASS TO THE CASTLEGAR REC CENTRE The Casti¢gar Sun just drop off newspaper coupon at the Castlegar Sun now taught nationally to thou sahds of children by over 500 private teachers. For informa Sandra Sumpantarat (Castlegar), Grace Sundman (100 Mile tion on new classes tn your area, call the provincial co-ordi nator at 489-1746 Vandendool providing theory workshop European-born author associated with Royal Conservatory program Keyboard teack ed to a tr August 3 UT stu dio, Stage Door in Cranbrook Th workshop will be presented by Grace Vandendool, author of cight keyboard theory workbooks which have proven to be very suc cessful among keyboard teachers Vandendool, bom in Leusden The Netherlands studies in Europe with Kees Geytenbeck and Bert Pot. After immigrating to Canada, she con tinued her studies with Mona Bates, Dr. Frederick Horwood and Earl Moss. Since her gradua tion in 1956, she has also studied with Margaret Parsons Poole William Andrews and Dr. Antho. ny Dawson. Presently associated with the Royal Conservatory of Music in Toronto, she continues her highly successful piano and theory teaching studies in Camp bellville and Rockwood, Ontano This workshop is being pre sented by Cormel Publishing began her early Grace Vandendool Company in conjunction with Music Master, ¢ Anderson Musi t Spe 1al sale prices Will ered on ill. Vandendoot box the day ranbr k and {the chm Professional k and pedagogy stude this informative work shop Light refreshments will be served and there will be a special d at the conclusion of the work shop. For registration or inform tion call Music Master or Anderson Music, 428-5 joor pz "AN ENTERTAINING, SUSPENSEFUL, ROMANTIC THRILLER.” KEVIN WHITNEY COSTNER Valley Video Castleaird Plaza 365-3777 HOUSTON OPEN 10:30 am - 10:00 pm 7 DAYS A WEEK BUSINESS The Castlegar Sun WEDNESDAY, August 25, 1993 3B Glance The extra mile Two thumbs up for Castlegar Safeway after it allowed play ers from an out-of-town slo pitch team to purchase groceries, even though the team arrived not long after closing. It was Saturday evening and, no doubt, Safe way employees had better things to do, but, realizing this team was in a real ‘squeeze play’, they remained open just for them. Talk about great pinch-hitting! Authorized dealer Kootenay Plumbing Supplies Design Centre on 6th Street is now the, authorized BEAM dealer. Congratulations Dave and Aaron! Reminder Just a reminder to business owners and managers that, if you haven't already done so, you can take out a subscription to The Castlegar Sun and enjoy uninterrupted delivery of The Sun to your business Remember, your last free issue is August 25 In tights Although her name might not be in lights, Castlegar resident Leni Normington of Streetfront Grahics has done some fancy window lettering for Starlight Productions in Nelson Starlight is filming a movie in Nelson that stars country and western singer Willie Nelson Last chance Just a reminder that the second annual DINAUGO (DInner, AUction and GOIf) will be held this coming Saturday August 28 at the Castlegar Golf Course. Have you signed up yet? Great early bird prizes excellent value for the silent auction and for the non-golters dinner only’ 1s available Upgrading Selkirk College 1s offering the General Equivalency Develop. ment (G_E.D.) test in Castlegar this October’and in Grand Forks this November. The G.E.D. test provides an oppor tunity for individuals to earn an official document stating that they have secondary school equivalencey standing Contact Don Parks, the G.E.D examiner at Selkirk College for more information New businesses The City of Castlegar reports that in July there were 13 new business licenses issued: Capi tol Tractors & Equipment Ltd retail sales, John Deere, A&M Renovations of Trail, subcon tractor home repairs; Gary Williams and Associates, Pro- fessional - other, Larry Chme lyk & Gail Voykin operating as Castle-Brew, J.A.C.S. Hold ings operating the SHSS cafe teria; Rispin Developments Ltd., sub-contractor, home build: ing, Aaron Postnikoff/Dave Murdoch operating as Koote nay Plumbing Supplies Design Cente, retail sales, subcontrac tor carpenter and plumbing; Trevor Forry operating as Con scious Construction, subcon tractor, carpenter, L. Norheim Construction, sub contractot carpenter; Wildcat Precision M urements Ltd., Profes sional Surveyor, and E.B. & G Enterprises Ltd. operating as Hair-+-U, beauty salon Cappuccino, Espresso or Mocha? Whether you like your cap puccino hot or cold, Dairy Queen in the Castleaird Plaza is the place to go. Also serving espresso, mochas and latte, owner Donna Draper reports a good response from the com munity for these new products Now open West Kootenay Power has moved into its new Trail headquarters in downtown Truk The building ha been named the J.-A. Drennan building, honoring WKP Prest dent and CEO JA. Drennan, who has worked for West’ Kootenay Power for more than 30 years. Making the move from employment to self-employment Boy, our Mr. Smith has cet tainly been busy ‘since he retired” two columns ago at the age of 50 after his company offered him a severance package In the last column, he went into business for himself and now he's wondering if he should incorporate Smith is the creation of Elio Luongo and Tony Lobmeier, of KPMG Peat Marwick Thorne, chartered accountants. They are using him to illustrate various ways to save tax when people move from employment to self employment - a growing trend these days. “You get. the same breaks as far as claiming deductions for business expenses whether you operate as a sole proprietorship or a company,” said Luongo “But while having a company means more paperwork and costs, you may gain more flexibility and different opportunities to defer or save quite a bit of income tax Note: Use this information to prompt further research on: how the relevant strategies might apply to your situation and what Summer Employment Program wraps up Submitted The Community Partner- ship for Student Summer Employment Program is now wrapping up after a success- ful summer. The project was a modest and targetted employment susidy program offered through the Ministry ot Advanced Education Training and Technology. It 1 part of the initiatives of the governmen. t's BC 21 program The program provided reimbursement to participat- ing employers for a portion of wages paid to student employees between May 25 and September 12. In the East and West Kootenay region, $175,000 was expended, 111 emptoyers funded, and 135 summer jobs were created. In the West Kootenay area alone, 43 employers were funded, creating 61 summer jobs and expending $71,823 of the budget Many employers cooper- ated in creating work oppor- tunities and training for students The program achieved its goal of helping students gain valuable work experience and earn money for school. The program, which was administered from the Cranbrook and Fer- nie Women's Centre, was very successful even in its first year. It is hoped that this initiative will be back again next year. was offered as specific steps you should take. In many cases, the advice of a tax expert - espe- cially when large amounts of money could be involved you should also seek “A small business pays only about 23 per cent tax on its first $200,000 of active income,” Luongo said. “This year an indi Mike Grenby Syndicated Columnist vidual could pay about 46 to 52.4 per cent tax in the top income bracket, depending on province of residence “So if you can leave some of the company's income in the company, more money remains to be invested. For example, on $75,000 income a company pays about $17,250 tax, leaving $57,750 for investing. On the other hand, an individual (with no other income) pays about $25,600 tax, leaving only $49,400 to invest. Over the years, that difference really adds up.” Of course, the individual will probably need some money to live on “But here's where a company’s flexibility can pay off,” said Luongo “You could choose to have your company pay you dividends instead of a salary, for example If you have no other income, you can eam up to about $23,750 in cash dividends and pay no income tax at all, thanks to the federal dividend tax credit.” With this approach, the compa- ny cannot deduct the dividends it pays. But the effective tax rate may still be only 23 per cent When a company is set up. other family members may hold shares. This means the companiy can pay dividends to those indi viduals; such income-splitting can also save considerable tax year after year “While you can split income to save tax by paying family mem- bers to work in your business, whether incorporated or not, pay- ing dividends provides an oppor- tunity for family members to Former officer battling crime for consumers Feeling ripped off lately? Hey, it happens—all too often. Which is why Fred Erler is a busy man The former RCMP officer was hired by the Ministry of Labor and Consumer Services to do battle on behalf of consumers everywhere Erler, now working out of an office in Cranbrook, services the area from Grand Forks, Golden and the Alberta-B.C. boundary. It's a large area lo cover, but the entire area was, until recently, covered by an office in Kelowng The Mitude of the area. Combined with heer mag in abundan WY ocuses. resulted in the government opening the second otfice in Cranbrook Erler investigates consumer complaints: those which fall under the Provincial Trade Practice Act the Provincial Consumer Protec tion Act and of course, the Motor Dealer Act. If his investigations uncover some shifty practices by business, Erler can lay charges. It's certainly not meant to be a gang-up on business. We're just leveling the playing field.” Deceptive advertising, mislead. ing statements, unscrupulous sales practices and downright scams are just a few of the items that cross his desk on a regular basis. As well as dealing with Fred Erler complaints about car deals. debt collectors and travel scams, Erler said he also warns people against the annual door-to-door sales peo: ple scamming home improve ments, vacuum cleaners, faney smoke-detectors or cheap home security systems. A serving member of the RCMP for more than 25 years, Erler says he feels right at home underneath all the paperwork, and looks forward to working with police and the public. If you think you've been taken for a ride, call Erler at 426-1497 or FAX your complaint at 426-1561 Artisan : We Have Moved To 942 Eldorado St., Trail under Shoppers Drug Mart 364-5659 Pa f \ => 2S og mannii a equivalency standing Testing Session Date Oct. 2, 1993 Nov. 27, 1993 Jan. 15, 1994 Please note session campuses and centres kirk 6 ollege Sessions are from 8:30 a.m HIGH SCHOOL EQUIVALENCY TESTS General Educational Development (G.E.D.) Testing Schedule The G.E.D. testing program, offered by the Examination Branch of the Ministry of Education, is available in the Selkirk College region. The G.E.D. tests provide an opportunity for individuals to earn an official document stating that they have secondary school G.E.D. test sessions for the Fall/Winter will be held on the follow ing dates Selkirk College Location Castlegar Campus Castlegar Campus/Grand Forks Castlegar Campus Special needs applicants can only be accommodated on the November 2 A completed G.E.D. application form plus application fee must be received by the Ministry of Education in Victoria by the registration cut-off date Application forms and G.E.D. information booklets are available from most Selkirk € ollege For further information contact Don Parks, G.E.D. Examiner 365-7292, Local 333 Castlegar Campus or the Selkirk College Centre nearest you 5:30 p.m Registration Cut-Off Date Sept. 3, 1993 Oct. 29, 1993 Dec. 17, 1995 7 testing receive an income without neces. sarily providing services to the as a sole proprietor, typically company,” Luongo said with a fiscal year-end other than You need expert advice when Dec. 31, you could end up after setting up a company to deal with you incorporate with two tax matters like, voting and non-vot years overlapping - and a heavy ing shares, control, profit sharing tax bill,” he said and whether a family trust i If you are thinking appropriate When you sell the shares of a qualifying small business corpo ration, the gain may be eligible for the enhanced capital gains exemption - $500,000 instead.of the normal $100,000. That means, for example, hus band and wife (or any other two individuals) could sell their 50-50. shares in the company and reali a total gain of up to $1 million without paying any normal tax You can even trigger the capital gain, to take advantage of the capital gains exemption while it still exists, without selling the company. “Again, you have to plan such moves carefully to make sure you do get the maximum tax advan tage,’ Luongo said. He also stressed the need for planning when you move from being a sole proprietor to incor porating your company SO YOU DON’T TRUST POLITICIANS, NEITHER DO WE! The reason that our country is in such a mess is because we allowed it to happen. Voting once every 4 or 5 years is not enough. We get 5 minutes to vote and the government gets 5 years to destroy our country. If you have been deferring tax sbout incorporating, talk to an accoun tant/tax adviser and possibly a lawyer to see if the benefits out weigh the additional costs and complexity, given your particular personal and financial objectives Mike Grenby is a Vancouver based columnist and independent financial adviser who works with individuals, he will answer your questions as space allows - write to him clo The Castlegar Sun BMS Consulting Financial Counselling and Goal Setting Brenda 365-3487 The old system has failed. We need to change the system so lets change it together. The Reform Party offers that change. Their policies are clear, simple and long overdue but these policies will not be implemented without your help. As little as three hours a week either in our office or from your own home will help to ensure that we will save this country and have something worthwhile to pass onto our children. For information call 365-2288 BREAKFAST IS NOW SERVED 5 a.m.. — 11 a.m. Breakfa hge & Cheese 4" Round 6" Sub egg, ham & cheese 4" Round 6" Sub egg. bacon & cheese 4" Round 6" Sub Western egg 4" Round 6" Sub Subway breakfast omelette only ¢ Apple turnover * Coffee & muffin ¢ Cinnamon bun FREE COFFEE OR TEA WITH PURCHASE O} ANY BREAKFAST SANDWICH (offer expires September 30, 1993) SUBWA CASTLEAIRD PLAZA — CASTLEGAR OpeN 24 Hours 7 Days A WEEK 365-SUB6 (7826) SS se ee ce ce ee ee ee a a ras a