Page 4B The Castlegar Sun Wednesday, June 17, 1992 = Grenby Continued from 1A entiate between a hobby with no what you are doing, and make notes of how you'd justify ~ chance of profi y and a business likely to turn a profit. The more businesslike you are, ng the Keep business cards, a diary or other records (correspon- ~ the better. So draw up a » plan, print business cards and Stationary, have a separate bank » account for the business, etc. ® Note the profit may not occur » immediately — for example, a * writer traveling to do research for a book. But the writer would meed evidence the book stood a good chance of being published and the writing income would eventually exceed the expenses — in other words, that “reason- able expectation of profit.” The more exotic a (working) holiday or trip for which you are claiming expenses, the better you should be documenting the business and likely profit aspects of the trip. Always imagine a Revenue dence, ) ing your experiences and the people you pleasure, then claim only half the expenses. If a spouse is along on the take a pleasure trip and try to come up with some business reasons to make it partly doducti R trip but isn’t ing to the self-employment/business side, don't claim the spouse's expens- es. But if spouse/children can be meet — and how these relate to your business. Revenue Canada looks partic- ularly closely at travel deduc- tions. If large amounts are i |, you should probably pay for expert tax advice to reduce the chance of being ited and increase the chance of success if you are ever chal- You need to know about the 80 per cent rule which restricts deduction of meal shells on a tropical beach to use in your handicraft business), so much the better. However, Revenue Canada might then say you could have hired somebody locally to gath- er the shells, which would have been less expensive. You'd have to prove only your family mem- bers had the skills to choose the special shells required for your business, as they were then i Ived in handling these shells for example. Since you have to eat anyway, your claim is cut to 80 per cent. “Reasonable” is the key word. If you spend half of the trip on business and half on in later. The less time you spend on business, the harder job you might have beating a challenge from Revenue Canada. It helps if you can plan a trip based on the business reasons, rather than "4 person- al, non-business expenses are never deductible. Even if you have no self- employment activities, you can still cut costs if you tag a per- sonal holiday on the end of a business trip (the return air fare is already paid for), and/or take 4 partner along on a business trip (the corporate hotel room rate usually is the same for one or two people; it doesn’t cost any more to have a second per- son in a rental car). Mike Grenby is a Vancouver- Community boosters supporting Sunfest More than 90 local businesses are supporting this year's Sunfest celebrations June 26 to 28, The Castlegar Festivals Soci- ety has made the list available but due to the length the names of the businesses will be listed over two separate weeks. Please note that individuals, public sec- tor agencies, regional and munic- ipal governments and non-profit groups also contributed. Congratulations to the follow- ing ity minded busi based col and indep dent financial adviser who works with individuals; he will answer your questions as space allows — write to him c/o the Castlegar Sun, 465 Columbia Avenue, Castlegar, BC VIN 1G8. Environment Canada Canada auditor challenging avi Crs Environment OPEN HOUSE COLUMBIA RIVER WATER QUALITY TUESDAY, JUNE 16, 1992 7 p.m. - 9 p.m. TERRA NOVA HOTEL 1001 Rossiand Ave., Trail, B.C. Environment Canada and B.C. Environment are in the process of jointly assessing the water quality and developing Water Quality Obj for the C River from Birchb to. the International Boundary. It is intended that these Water Quality Objectives support and protect the designated water uses. Members of the public are invited to attend the Open House to obtain info i on the di being foll by the Governments of Canada and British Columbia to develop Water Quality Objectives for the Columbia River. There will also be an Opportunity for the public to provide input on defining the water uses to be protected. Rep of E Canada and B.C. Environment will be pr to provide info and answer questions during a drop-in session from 2 - 5 p.m. An open house by the gi will follow at 7 p.m. For further information, please contact the following persons: Eee Teee eee ee eee eee Tae B, McNaughton (Environment Canada) at 666-8077 G. Butcher (B.C. Environment) at 387-9515 Anniversary celebrations es: Ace Disposals, Air BC Air Canada, Argo Industries, Arrow Building Supplies, B&J Tax Ser- vice, BC Hydro, Basran Hold- Contract awarded to Able Build- Congratulations to Bonnie and Richard on their first i y owning Central Foods in Castlegar. HELP WANTED Service Manager for Trail Business Applicants must have minimum 2 years automotive experience in a managerial capacity. Experience required: service order writing, estimate completion, parts inventory and ordering, tire and battery sales, shop scheduling, delegation to shop staff. The successful candidate will have above average communication skills. Ability to provide excellent customer service is a must. Send resumes to: “Service Manager" Box 30, c/o Trail Daily Times Whitewater Ford, 623 Railway St dune 20:10am -2pm Presented by the nice folks at 1163 Cedar Ave., Trail, B.C. ViR 4B8 ing Maintenance on being award- ed the contract for the maintenance of the Castlegar Catering congrats Belated congratulations to Cravings of downtown Castlegar for providing the Friday night appetizers for the dignitaries and delegates to the annual confer- ence of the Association of Koote- nay Boundary Municipalities held in Castlegar in April. Same old news _| make you snooze? TOTHE BETTER NEWSPAPER See why the Sur ist WHITEWATER FORD & COMBINE TO OFFER GREAT FOOD & EXCEPTIONAL CAR & TRUCK VALUES! y “92 F150 1/2 TON 4X 4 FULL SIZE TRUCKS 5 colours to choose from. OR... fo | left ‘92 RANGER 4 x 4 Jet Black Color. FROM $414,999 SEE THESE AND OVER 25 | MORE RECONDITIONED “90 FISO XLT 4X4 Loaded, Must be soon —____ $13,800 "88 GRAND PRIX 2a H.T., HO. V6, loaded, this 1 owner sports car has to be drive to be appreciated “88 TOYOTA CAMRY All wheel drive to get you up the hill in winter. 55,000 kms. and immaculate condition. All for only ——___ “91 TEMPO - + 4 dr, auto., air, only 21,000 kms , 60,000 km. warranty —____________ $8,900 “88 CHEV ASTRO VAN “89 CHEV SILVERADO P.U. This truck is fully loaded, 305 auto 2 tone paint and USED CARS AND TRUCKS 4 dr., fully loaded, dual P. seats, conventional spare, O.H.C. V8 =2.°21,949 VICTORIA ___ $9,900 Cassette, air, auto trans., brilliant blue color, 4L and more — $9,900 2 dr. hatchback, auto., alum windows, air, wheels, sunroof, P. $ 5 | 3,999 > _ K.B.S. ON LOCATION TO KEEP YOU -INFORMED ON ALL EVENTS 4 dr., air, cassette, auto., Bimini biue color. *11,999 WHITEWATER MOTORS LTD. Frank Anderson 21/8 Mike Keegan D.L. D7253 623 RAILWAY STREET NELSON, B.C. V1L 1H5 352-7202 352-7202 TELEPHONE: 352-7202 352-6486 352-6843 jayne D. Badger] Gordon Ellis ad tee 352-7202 352-7202 354-4772 357-9976 ings Ltd., Beef-a-Roo Produc- tions Ltd., Bel-Air Cleaners Laundry Ltd., Bosse’s Jewelry (1979) Ltd., CKQR, Canada Safeway, Castle Theatre, Castle- gar Animal Hospital, Castlegar Bicycle & Sport Shop, Castlegar Foods, Castlegar Import Center, Castlegar Realty Lid., Castlegar Sports Cards, Castlegar Sun, Celgar Pulp Co., Clark Reefer Transport, Cohoe Insurance Agency Ltd., Coleman Excavat- ing Ltd., Cominco, Ltd., Com- monwealth Construction Ltd., Contact Trucking, and Corral Glass & Trim Ltd. (More next week) College announces new child care program SUBMITTED Wednesday, June 17, 1992 The Castlegar Sun Page 5B Fraser Institute Just cancel my reservation SUBMITTED I have been over into the future, and it does not work. An entire week spent on an Indian reservation has shown me the 0 yuntry. The aboriginals have been deprived of their property rights, and given welfare in “recom- pense,” and unless we are careful it will happen to us too. If the current constitutional delibera- tions result in a Social Charter but’no property rights, sound the alarm! Just about everyone knows by now that the natives were treated changed, and is in the process of changing again, but at root it involves the view that the natives cannot be permitted to make any important decisions for them- selves. This has led to the repel- lent spectacle of the natives being accorded an “inherent right to self. ” that is to be eases is less understood, while almost no one understands the real source of the natives’ prob- lems, which is government benevolence. The specific form this benevo- lence has taken over the years has Dr. Tomorrow restricted by the Charter of Rights and Freedoms should their wonderful culture turn out not to meet current politically correct standards of social propriety. But since economic decisions, broad- ly conceived, make up the bulk of In a timely move designed to neatly coincide with the opening of more space in regional child care facilities for very young children, Selkirk College announces the introduction of a post-basic certification program for early childhood educators in the care of children under three years of age. The five-month ECE post- basic Infants and Toddlers pro- gram begins at the Castlegar Campus July 6, according to Judy Pollard, head of Selkirk College's Human Services department. Stu- dents attend class until Septem- ber 25, when they undertake a two-month practicum in commu- nity agencies providing education and care for infants and toddlers. “This program offering pre- sents a unique Opportunity to complete the course in.a short period of time,” says Pollard. “Most Infant and Toddler post- basic programs are offered part- time and can take up to two or three years to complete.” This first time offering at Selkirk College is a response to Provincial government strategies to increase training opportunities for early childhood educators. Successful completion of this new program results in certifica- tion by the B.C. Child Care Facil- ities Licensing Board. “Services in the Boundary/West Kootenay Tegion are responding to increasing demand,” Pollard says. “The greatest demand in child care ser- vices is for infant and toddler care. Six or eight new jobs are being created in Grand Forks and Castlegar alone.” Those interested in obtaining Infant and Toddler Care certifica- tion must have an Early \Child- hood Education certificate from a recognized training institute to e eligible for admission to the pro- gram. More information may be obtained by contacting the Admissions Office at the Castle- gar Campus of Selkirk College at 365-1297, or contact the nearest Canada Employment counsellor. Sun classifieds sell fast! Call now 365-7848 Attend the Nelson Area Coin & Collectibles Show Sat., June 20, 1992 10 am. to 5 p.m. Elks Lodge Hall 812 Stanley Street Nelson, B.C., Canada Silver + Rattle Antiques 301-11 Ave. Castlegar, (in Tulips Building) 365-5191 Education: Japan spends less, but creates better students MONIES SPENT ON PUB- LIC EDUCATION ACROSS NORTH AMERICA HAVE GENERALLY RISEN DURING THE LAST TWO DECADES — AT A GREATER RATE THAN MOST OTHER SER- VICES OR PERSONAL INCOME. BUT SATISFAC- TION LEVEL HAS DECLINED. PERHAPS A FACTUAL LOOK AT SOME OTHER EDUCA- TIONAL SYSTEMS MAY OFFER A CLUE TO THE WIS- DOM ON WHETHER TO SPEND MORE OR LESS ON OUR OWN EDUCA- TIONAL SYSTEM. THE CONSENSUS, BETWEEN THOSE BOTH IN AND OUT OF THE CANADI- AN AND AMERICAN EDUCA- TIONAL SYSTEMS, IS THAT JAPAN IS DOING BETTER — BOTH WITH STUDENTS WHO GRADUATE AND THOSE WHO DROP OUT. IT IS ALSO GENERALLY AGREED THAT NORTH AMERICAN HIGH SCHOOL GRADUATES DO NOT MATCH THE LEVELS NOW REACHED BY JAPANESE HIGH SCHOOL STUDENTS. IF OUR STUDENTS CAN’T BE EQUAL NOW, THEY ARE UNLIKELY TO BE EQUAL LATER IN LIFE. IN JAPAN, STUDENTS ATTEND SCHOOL FROM 8:30 A.M. TO 4:00 P.M. — 240 DAYS A YEAR COMPARED TO OUR 180 DAYS. EVERY DAY, ELEMENTARY STU- DENTS GET FROM 90 MIN- UTES TO TWO HOURS OF HOMEWORK. IN HIGH SCHOOL THIS CLIMBS TO TWO-AND-A-HALF HOURS A DAY. AND MANY GO TO EVENING “JUKU” OR CRAM SCHOOLS FOR ANOTHER TWO HOURS FOR TWO TO THREE DAYS A WEEK. THESE CRAM SCHOOLS ARE NOT DESIGNED TO BRING THOSE FALLING BEHIND UP TO THE STANDARD, BUT ARE THERE TO ENCOURAGE SUPERIOR ACHIEVEMENT. THEY ARE LOOKING NOT FOR EQUALITY BUT FOR THE ELITE. JAPANESE SCHOOLS HAVE NO GRAFITTI ON HALL AND CLASSROOM WALLS NOR IN THE WASHROOMS. WHY? JAPANESE SCHOOLS DO NOT HAVE JANITORS. THE CLEANING IS DONE BY STUDENTS, UNDER THEIR TEACHERS’ SUPERVISION. NOT MUCH SENSE IN APPLY- ING GRAFITTI IF YOU ARE GOING TO BE SELECTED TO WASH IT OFF! WHILE THEY ARE CLEANING, THE STU- DENTS ARE DEVELOPING A SENSE OF RESPONSIBILITY ABOUT CLEANLINESS, DIS- CIPLINE AND ECONOMY. THE SCHOOL PAYROLL IS MINIMIZED. CONTROL BY THE JANITORS’ UNION DOESN'T EXIST. WHEN THESE CHILDREN GO ON TO UNIVERSITIES — AND JAPAN HAS MORE THAN 420 OF THEM: MORE THAN IN ALL OF WESTERN EUROPE (THE NEXT 16 WILL ALL BE OPERATED BY PRI- VATE CORPORATIONS) — THEY WILL HAVE BEEN THROUGH THE “PRESSURE COOKER” OF THEIR LIVES. FOR THOSE NORTH AMERI- CANS WHO SAY THIS IS UNHEALTHY, I WOULD POINT OUT THAT THESE ARE THE SURVIVORS. AND IF WE EXPECT TO COMPETE WITH THE JAPANESE, WE BETTER LEARN HOW THE NEW GAME IS PLAYED. A RECENT REPORT BY THE U.S. CONFERENCE BOARD INDICATES CUR- RENT GROWTH RATES FOR INDUSTRIALIZED COUN- TRIES: AUSTRALIA WEST GERMANY FRANCE ITALY 4% CANADA 3% SO HOW CAN WE COM- PETE? PERHAPS BY SPEND- ING ON EDUCATION WHAT THE JAPANESE DO? HERE ARE THE LATEST FIGURES AVAILABLE INDI- CATING RELATIVE PER- CENTAGE’ OF GROSS NATIONAL PRODUCT SPENT ON EDUCATION BY: 7.8% 6.2% 6.0% 5.3% MORAL: MAYBE SPEND- ING UP TO 50 PERCENT MORE TO GET HALF THE RESULTS ISN'T THE WAY TO Go? Silver Rattle Antiques 301-11 Ave. Castlegar. anyone's decisions, it is here that the most damage has been and is being done. For the Indian Act, in another Scary piece of Newspeak, says that although the land belongs to the aboriginals, effective control of it is retained by the federal government. Therefore the natives cannot borrow against their “assets” to establish busi- nesses, and because Ottawa pre- Sumes to legislate labor and other conditions on the reservations they cannot offer businesses com- petitive environ-ments to bring employment to the reservation Since the only way to become responsible is to exercise respon- sibility, this paralyses native attempts at self-government. Moreover, the natives get wel- fare regardless of what they do, and any competent chief or elder can tell you what this means for their attempts to persuade the young people to work. The elders talk about passing on their her- itage to the young people, but while moccasins and sweet-grass ceremonies are all fine and good, the real “heritage” is that once upon a time these were free peo- ple responsible for their own deci- sions and livelihoods. And the real wrong is that they have been deprived of their responsibilities, and with them their rights. Curiously, and despite mount- ing evidence, our governmental and academic elite continues to attempt to reduce all citizens to this unhappy estate, as they seek to deprive us of our property rights and to provide us all with a vast range of social services unre- lated to the manner in which we whether we keep our commit- ments honorably. As so often, the most benign intentions lead to the most hellish results. As we are ionately shepherded into the Just, Great, Fair Society of the future, I have only this to say: Please cancel my reservation. ROBSON MECHANICAL ° HEAVY DUTY AUTOMOTIVE AUTOMATIC TRANSMISSION GENE WADDINGTON Attention Camcorder Shoppers ar on entire stock The best prices and deals of the of camcorders at Sound are offering factory Price reductions, longer warranties, free cases, great deals and No Payments and 0 Interest till 1993 o.a.c. Geals before There have nevér been this many (in Tulips Building) 365-5191 of the PUBLIC MEETING to share information regarding PROPOSED R.C.M.P. BUILDING to be held JUNE 22, 1992 at 7 p.m. CASTLEGAR COUNCIL CHAMBERS 1402 Columbia Avenue (across from Mohawk Station) ity are invited to attend. R.C.M-P. Buliding Committee City of Castlegar 460 Columbia Avenue Castlegar,B.C. V1N 1G7 Phone 365-7227 New Public meetings: Nanaimo Prince George Kamloops Greater Victoria Kelowna Abbotsford Nelson on 1-800 Province of Directions A Provincial Commission on Housing Options has been estab- lished and will be conducting a public consultation process. The Commissioners look forward to receiving written comments as well as hearing from British Columbians at these upcoming Greater Vancouver For more information, to request a discussion guide, or to register your input please contact Jum Woodward, Secretary 1505-4330 Kingsway. Burnaby, B.C VSH 4G7 Tel 439-4731 (Greater Vancouver onty) 665-1425 Hon. Robin Biencos. ister Responsible British Columba Minn Housing is important to all British Columbians To ensure hous ing is affordable and accessible, the Provincial Government must identify and implement practical, innov ative approaches within the resources available June 23 June 25 July 7 July 9 July 14 July 16 July 23 July 28 HITACHI VM-E23 *Ultra Compact 8mm -Weighs only 2 Ibs. °64 x zoom *Accu-shot auto exposure *3-lux low light -Wireless remote °2-Year Parts and Labour Warranty Reg. $1299.00 HITACHI GOLD CARD Slim and compact FACTORY PRICE REDUCTION Reg. $1199.00 c HITACHI VM-E22 -Low profile body style Wireless remote auto everything *3-lux $1099 | *10 x Zoom *180° FlexiGrip *Compact and light weight $999 SAVE $200.00 light included! SHARP Twim Ca With Two Lenses *Super wide angle sInstant 12 x Zoom +590 grams weight WORLD'S 1ST — ONLY AT SOU: NEW PRODUCT: Come and see the new m Camcorder -Wipe & fade from one lense to another ND WEST! 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