ate ely MEETS FRIORE often notice a wheelchair athicte speeding along the shoulder. He is Jim The father of two young’ boys and a teen-aged daughter at the time, he did not sit around and young family and remain involved with his sons’ interest im sports. He decided that. to do this, he must develop his own ical skills. ; The som of John and Justine -Hudec of Ymir, he was part of a Mecessitated He decided he wanted to continue his physical activities and wheel chair racing has ad Sun., Tues. ; Thurs., Fri afforded him that opport Hudec credits his recovery to ccess story ranity He was first in the Kamloops Marathon, 26 miles in 2 hours, the excellent pro- gram sat Shaunacy Hospital and the G.F. Strong Centre in Van- couver where he spent three and five months, respectively While in rehab, he became friendly with another Paraplegic who had been a competitive cyclist before his accident and his friend greatly influenced Bonny Klovance Salmo Impressions Hudec’s desire to be involved in Sports again. They began wheel- ing together and Hudec contin- ued his training at home His training schedule consists of wheeling six days a week for at least an hour covering from 15 to 30 kms, depending on the terrain. He can be seen tackling the Castlegar and Salmo-Cre- ston Cut-offs, both extremely Steep hills. An easy day will see him travelling on the flats around Salmo. He is totally independent in getting to his wheeling sites with is Specially-adapted van With winter coming on, he will have to restrict his wheeling but he keeps in shape with weight- lifting and family activities Although Hudec states his wheeling is “just for fun”, he has had many successes. Seasans Sreetings to dt invites all members & guests to celebrate the ENTER TO WIN A FR | TO THE CASTLE THEATRE > e— EE MOVIE Pass ate oo second in the Couer d'Alene Marathon, 26 miles, in 2 hours, 4 minutes and 4th in the Spokane to Coeur d'Alene Trail of 38 miles. He also makes a good showing in the a al 12 km, Spokane Bloomsday Run where he was 17 last year. His aim is to do the marathon in under 2 hours. Hudec’s activities are not limited to wheeling. He is very involved in the sports taining of his sons, Robert, 9 and Curtis, 12. He teaches them baseball, hockey and basketball skills and is their driver and mentor to many games. He is also the fam- ily handyman — “he can fix anything,” states his wife, This skill is often offered to his extended family and friends He is an accomplished wood worker, having expanded his home and made many renova- tions about the house as well as building wooden furniture. A beautiful cabinet in their front room attends to his level of expertise. In discussing his racing, Hudec states, “A chair cost around $2500 and there is so much improvement in chairs that it is necessary to replace them to stay competitive. Tires are also a cost.” Wheeling about 5000 km a year he goes through at least a set. Gloves and hockey tape are also consumed on a Teg- ular basis. He gives credit to the positive attitude of motorists who always give him room and often stop to talk to him when it is convenient Wearing his florescent triangu- lar sign and helmet, and always wheeling on the left, he is very aware of safety concerns. So if you see a florescent tri- angle and helmet wheeling down the highway, it is probably Jim. He may not recognize you as he is intent on what he is doing — trying to make the 2 hour marathon birthday, etc. In my Financial Management course, I encour- | Tis the season age participants to explore their spending motivators which may or may not lead to addictions. Never once has a Participant brought up the concept of “obli- gation spending” or “buying” friends, family and affection to be stressed? amount” to spend on gifts? Do you feel guilty if you get a pre- sent from someone whom you didn't give to? Will you “ensure” to put this person on your Christmas gift list next year? Aha! Gotcha. Join the club. I still have compulsions towards this behavior, however have put much different practis- €s into place in recent years. The necessity to budget became all too apparent to me and there is a set amount that I put aside every month of the year for gifts. However, being the craftly soul I am, 1 DO have a “cheat sheet” and never miss putting this one on the flip chart. Light bulbs go off in many minds as they sud- denly begin to add up the dollars and cents (sense) here and there that got “lost” in their relation- ships. Is there anyone in your life that you've established a “set I budget cornsel with individu- als, invariably there must be “cutbacks” somewhere. (There's that little “gremlin” - reality | again) Each individual must pri- | oritize, make choices and sacri- fices. No one even thinks of cutting back on Christmas spending. In fact, most forget to See SEASON 48 It is i g that whenever | | Coord Last week I talked about Prominent male designers and men’s role within the fashion industry. This week I'll give you some ups on what colors are in, what colors are out, and how to coor- dinate everything so that it looks good. There are two new colors that have blasted themselves into fashion this season with a vengeance. What are they? Cream and White, believe it or not! These two colors are very elegant not only on women, but on men as well. Cream colored silk suits or wool suits are beau- tiful You many think that cream or white are not your colors. You may think they make you look Pale or sick looking. Rubbish! As long as you choose a shirt whole colour compliments you. For example: if you've got an olive complexion, and if you're daring. you can wear a shin inating’ color dabbing in the purple to fuchsia tones. Accentuated with a tie in same colors you've got a win- ning combination. If you're into subtle colors, grey. or navy blue shirts, or even tan would work very well Remember if you've gota simple shirt with a simple suit of Feshion Joan Andrade | 4 an extravagant tie is the way to go. On the other hand if you've got a colorful shirt with your cream colored Suit, a simple tie is your best bet If you really wam to make an impression, whether your wear- ing a cream or white colored Suit, wear a shirt that's the same colour with a colorful tie or no nyt Wishing You Feace and Harmony at Christmas Time and Throughout the Year Council and Staff City of Castlegar tie at all If you're more to the conser- vative and low key side, you might like to try the new Aus- tralian Outback line This line features earthy col- ors such as tan, green, red and a multitude of other colors. Aus- tralian Outback is very comfort- able and fashionable as well as very affordable. It would make a great Christmas gift But if you're the jeans with a Sweater type, just remember that Jeans that are to tight are very uncomfortable as well as ugly and unfashionable. You can achieve several looks with the same pair of jeans but different tops For example, to achieve a Casual look you can wear jeans with a t-shirt, any colour, and a Pair of sneakers. For a day look, change: y dur t-shirt and change your sneakers for a pair of casual shoes such as loafers or cowboy boots Finally for that evening look try wearing a t-shirt, white with a blazer and dress shoes or cow- boy boots, or you could wear a shirt, with a tie and a blazer You could keep the shirt and tie, but instead of wearing a blazer, weal a Sweater. There's a multitude of ways that you can coordinate articles of clothing if only you guys use the vivid imagination God gave to men Merry Christmas everybody! BUILT-IN VACUUM SYSTEMS + NO Bags to buy + NO Filters to clean * 4.1 peak horse power * 140° water lift * 10-year motor warranty *599 = with HAND TOOLS, (Other models available) 365-5087 BM Consulting Financial Counselling and Qoal Setting Brenda 565-3487 Silver Rattle Antiques 301-11 Ave. Castlega (in Tulips Building) 366-6191 $$ Ss? 365-5579 WEDNESDAY, December 23, 1992 3B Glance | Expanding Slocan Forest Products Ltd. is expanding it's operations. The lumber manufacturer pur- chased the Vanderhoof-based Plateau sawmill from the Wes- tar Group for 58 million. This Plateau sawmill Produces Some 275 million board feet of lumber and 170,000 dry wood chips per year. Bids in Five companies have entered their bids for the The Castle- gar-Robson bridge. None of the five companies are from the Kootenays and their bids range from 14.3 million to 17.2 million. Each bid will be studied to ensure that it meets Transport Ministry criteria. No date has been given for the awarding of the tender that will see the bridge completed for July of 1994 Looking spiffy Dairy Queen at the Castleaird Plaza has been renovating all month and now has new car- pets, paint and wallpaper. The owners have more renovations Planned for this week to com- Plete the clean new look. DQ will be closed for the holidays on December 25th and 26th and wish all of their patrons a Merry Christmas. A new home The City of Castlegar Public Works crew has new facilities in the industrial area on Minto Road, in Castlegar. The new building is more spacious for it’s occupants. Sign of the times Fred Vigue of Colourmix Advertising Systems would like to extend his best wishes to everyone for happy holi- days. Colourmix will be closed for the holidays until January 4, 1993 Lending a hand The Sidepocket in downtown Castlegar invites everyone to join them for Christmas carols and to participate in their cam- Paign to collect food for the food bank. This evening between 7 and 9 pm, the Side- Pocket invites everyone to drop off some food items and Stay for free hot chocolate, snacks and Christmas carols New Year’s party This year the Castlegar Cham- ber is hosting a New Years Eve party on December 3 Irst from 7 pm to 3 pm. The party will feature dinner,cocktails and live entertainment. Rides will be provided home to dis- courage drinking and driving. Ticket deadlines have been extended and are available through the Castlegar Cham- ber, Taylor’s Place Restaurant, Avenues Hair Design and Pete's TV. Christmas recreation The Castlegar & District Recreation and Aquatic Centre on 6th Avenue is open every day except Christmas. The cen- tre will feature skating on December 24th from 2 to 4 pm and public swimming from 1:30 to 4:30 pm. For informa- tion about their Christmas hours or programs contact the Recreation office at 365 - 3386. She's Back Angie Plotnikoff has rejoined the Sandman Inn as the new Catering and Sales Manager. Angie is looking forward to meeting and serving her clients. Welcome back Angie! Celebrating ‘93 The Royal Canadian Legion, Branch 170 invites all members and guests to join them to cele- brate the New Year on Decem- ber 3 Irst. For more information contact the Legion. Open 365 days Subway will be open Christ- mas day and everyday at their Castleaird Plaza location. Sub- way offers subs and snacks that are great for this holiday season Preparing for a ve Whether you look at tax planning in general or some- thing specific like a tax shelter, make sure the end justifies the means. “Taxpayers are regularly led into tax plans that don’t justify the time and expense of imple- mentation and administration,” said David Thompson, of Thorsteinssons, tax lawyers. You must look at the expect- ed benefits but realize that an analysis leading to precise fig- ures usually proves impractical because so many assumptions have to be made At a continuing legal educa- tion seminar Thompson did look at the case of a lawyer who was considering incorpora- tion and other tax planning Strategies. From his 31 page analysis. I've drawn just a few points which are of general interest to those with their own business- ¢s, incorporated or otherwise (Note that a business can include revenue property.) WEDNESDAY, December 23, 1992 2B }i BUS 5 Re ESS Business new You can save tax through income splitting when other family members (spouse, chil- dren - and possibly other rela- Mike Grenby Syndicated Columnist tives whom you support) are in a lower tax bracket than you At present, the difference between the lowest tax bracket (taxable income below about $30,000) and the highest tax bracket, which applies to income of more than about $59,000 (ignoring surtaxes), is about 20 percentage points. So if your taxable income is more than $59,000, you should be able to save at least $200 tax for every $1,000 shifted into the hands of a family member with taxable income below $30,000. “You can pay a reasonable Salary to a spouse to work in your business aid Thompson. The spouse must actually do the work and should receive about what you'd Pay an out- sider “As a practical matter, Rev- enue Canada is generally quite lenient as far as payment of rel- atively modest’ salaries to spouses,”’ Thompson said “However, large salaries are often challenged and excessive salaries to a spouse because all or part of it is unreasonable, then double taxation arises. “You lose the deduction but your spouse will still be taxed on the salary received.” Salaries can also be paid to children - scrutinized even more closely than spousal salaries by Revenue Canada and other family members (The benefit: instead of sup- porting family with your after- tax dollars, you pay them, claim a deduction and they pay their own expenses.) Take time to care and share Amid all the busyness of the season, the visiting, special foods, celebrations, and shop- ping that we have to remember, we sometimes forget about those whose homes are not here, those who have left countries to start a new life here, those who have recently moved here and are spending their first Christmas away from home This Christmas season, as you take time to remember and share traditions, invite someone new to join in your celebrations Are there new people in your neighbourhood who are spend- Tompkins dancers win medals Eighteen Highland Dancers from the Debra Tompkins Troupe of Castlegar passed medal testing in November. Many of the dancers received commended and highly com- mended status. Congratulations! Hobbit Hill success Congratulations to the staff of Hobbit Hill Children’s Centre for very successfully entertaining the children at their recent Christmas Party. The party featured a humor- ous play performed by the staff and a visit from Santa. Each child received gifts, treats and lots of smiles ing their first Christmas here? How about a college student who is too far to make the long commute home? Or is one of the People you work with spending a quiet Christmas alone and not Marilyn Strong Community Business telling anyone? Many of us have lost a close family member or friend this year, and for some the thought of Christmas without that special Person brings tears to our eyes It is important to remember the good times we had with that per- son and then start to build new memories and traditions without them If we all look around, we're sure to find others who want to have new memories and start new traditions. This Christmas, consider Opening your home and heart to a new person or family. Help them create some happy memo- ries about a Kootenay Christ- mas. Call, or invite them to join your family for that special Christmas time And for those who are invited to share Christmas with others, Please accept the invitations in the spirit and goodwill in which they are offered You'll bring to their home some new ideas which will become fond memories for your host family, and they may even adopt some of your ideas to cre- ate their own family traditions Go ahead. Shed a private tear for those who can't join you And then smile and be grateful for those who do. Survey says local library used most In a survey done by the Kootenay Business Journal, Castlegar’s library rated as the most used library in the Kootenays. Approximately 4637 people used the facility in 1992 for a learning resource. Trail was rated 2nd with an estimated 4,500 People using their library for learning resources The navigation lock at Hugh Keenleyside Dam will be closed to river traffic December 25,1992 and January 1, 1993 B.C. Hydro apologizes for any inconvenience this may cause. BG hydro (a= Helen Sookachoff Department Store 1217 - 3rd St., Castlegar 365-7782 All of us at West's Dept. Store would like to extend 1 e Season's Greetings to all our valued Customers from the Management & Staff Wallace Horning Peter Vatkin Vi Stoushnow Ma6el Isakson Jeannette Horning Gail Shellen6berg Lee Newton Phyllis Goldsbury Elaine Martin Leona May Marrianna Westinghouse Elsie Rysen Donna Yackel Terry Phillips Dennis Krahn Wendy Baker Audrey Polovnikoff Christine Markin Katrin Pinter Linda Buday Lil Price Thank Your for your patronage Carol Sommerville Debra Potter Jill Tait Edith Eriksson Penny Hurd Shelly Ohlhausen Linda Barry Linda Dalla Lana Carol McLean Rhoda Vandergaag Amber Saunders Jessica Saville Lori Ann Shumey Helene Warawa Gwen Walls Brandi Bailey Laura Lynn Potter Tonnie Stewart Gladys Leckie *Sharon Isfeld FREE SKATING Dec. 27, 2 - 3:30 pm 2101 onic be Arena Complex 365-3386 If you incorporate your busi- ness or practice, a trust may sometimes be used to split income - but get expert advice here. “Once the children become independent, incorporation can then be used to shift the empha sis to deferring tax and building up additional funds for retire- ment,” Thompson said. An active business might pay about 23 per cent tax on its income. If it earns $100,000, it Pays $23,000 tax and $77,000 remains in the company to be invested. If an individual pays 40 - SO per cent tax on income of $100,000, only $50,000- $60,000 remains to be invested Once you don't need all your income for living expenses, consider leaving money in the company even if that means putting less money into a regis- tered retirement savings plan, Thompson said If you pay tax at 50 per cent and take another dollar out of your Company to generate an 18 ry taxing time cent RRSP contribution, you pay 50 cents tax on that extra dollar of income - but save only nine cents tax by being able to contribute another 18 cents to your RRSP. So you pay 41 cents tax on that dollar. If you leave the dollar in the company, the com- pany pays only about 23 cents tax “Income doesn’t accumulate tax-free in a company the way it does in an RRSP,” Thompson said. “But if the company can invest its money in growth-ori- ented investments whior pro- duce little or no income, then the company can have the same tax-deferral advantage as the RRSP.” Mike Grenby is a Vancouver based columnist and indepen- dent financial adviser who works with individuals; he will answer your questions as space allows write to him c/o The Castlegar Sun. The Castlegar Sun is your choice for all the local news & sports, Merry Christmas and a Happy New Year. 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