——~. Dustballs~ | ENTERTAINMENT Electric chairs to spark cash for NEC ‘Sutorrimerc Qu Sanunday. Seprember 12 = 7:30 pm. the West Koote ‘aay National Exhibition Cemtre Gallery im Castiega will host “ELECTRIC CHAIRS~ a FUN¢@raising avction. with Mase: of Coremomes poct inv- rraicfhumons! Baill Racharéson of CBC Ratio Richardson 2s well knows 10 Camadians thro bts weekly Poctic presemtafions and as sumancr host of the Vicky Cabereau show on CBC racho As well as performing the role of auctiomees ¢urimg tbe evemmg. Baill will read from bus second book “Queen of All The im which ‘be has Bluetop « Burger transformed mundane somes amo hulanous tales im perfect verse. Thanks to Tame Air Racharéson has been provided wath reture airfare from Van cowver The NEC gallery. locaied across from the Castlegar as port bosts imiermational aaiona] and regsomal cxhibs uors of an. hrstoary and scacmor. The only publac gallery of us kanéd mw the Wem Kooeneys. 0 houses two gallery spaces and a gxftshop renowned for ms Ingh guaisty of comicmmporary craft The fumds rarsed the night of ibe awection will go towards exhibitions and educational somethang for everyone Four teca segponal artzsts have been apvmed to demgn. decoraic and transform the common chair These chaws will be aucnoned off through the course of the evesung Music, Gamce and the- aimcal performances will be part of the evening festiwimes as well as sesssumptuous Gesserts éemgned to tickle the tamebnds The fourteen chairs have already been placed w siore- front windows im Castlegar Wogue Studies. Zazoo. Tulaps ané Avennes) and Nelson Olrwers, Laser Grapiacs, Craft Connection. Ramsays. Snow Pack and NRS) The chan: will community a chance sacak peoies poor Margaret Carroll a Beckingham Mary Eliot. Pat Freschi Jame Galley Shannon Murphy. Ruth Parsh Barbara Robinson. Sieve Schama. Gordon Seward. Ross Steed. Christine Smith. Dr John Snivety and staff, Maggie = eee | I, Toha and Angehikea Werth mance. Ross Steed. 2 Wem Kooenzy The folksunger, will weloome guests as they arnve Local jazz musi. caans Joyoelyn McGillivray, 2 singer-songwriter and John Gah. pianist. will perform favourne jurz tunes thronghou tbe evenaneg. and Ewae Clare Lynas Fredemcks and Celeste Crowley will entertain the guesis mith daace perfor gallery's Board of Dwectors imvines the communi- ty l© Come owl and cajoy an enicriasaing evening of FUNGrassing. Tickets are $10 and are available at the NEC Gallery and Vogue Smdios im Casilega. and Olivers Books and Laser Graphics m Nelson For more information phone 36$-3337 rr Ld hair person for the NEC's fundrais- rikes @ unique pose with some elec- Prats peter i | Maggie Tchir. co- ng committee. st tric chairs. — columnist sought | The Castlegar Sun is looking for a resi-| | dent from Thrums who would be interest-| | ed in working as a columnist on a weekly | basis. If anyone is interested in sending | uS weekly information about their commu | | nity, call 365-5266 and ask for Sharlene. Submined KSA invites potential artists to get into clay If you'se imesemed m work- Arts im Nelson is offering -ourses im Basic Clay and wlpturc Fungamemals this fall. Both courses are twenty weeks long. divided mio two tem-week semesters. Form, strecture, balance and acsthetics are the founda- uons of the sculpture course Basic clay modelling and an mmtroduction to tools and tech- magucs of siome carving with hand tools will also be cov- ered. Instraction will be pro- vided by four well-known. West Kootenay sculptors: John McKinnon. Francesca Marti- no, Tom Stevens and Lou " David Lawson will instruct the majority of classes in Basic Clay, but ceramic artists Deb Pinard, Garry Graham, Stephen Cooke, Pamela Nagicy-Stevenson and Christi- na Dell will all take turns pro- viding imstruction in specialty areas. Areas to be covered include clay body develop- ment, throwing skills, hand- buildimg. sculpture techniques, glaze and kiln technologies. Students in both courses will be emcouraged to use the clay/sculpture studio whenever classes are not in progress. To register; or for more informa- ton, visit the KSA office on the third floor of Nelson City Hall or phone 352-8258. Long weekend is the last for visitor programs at Syringa Come out for a tasac of nature's Gchghts a the wild tea party Sai- urdzy Somme teas amd drs- cover justi what mother nature HAPPY BIRTHDAY TS WEEXS WROMER 1S BENCATED BY LOGO Prane © your DePaey war § we wil ort t bet oS For up-to-date TV listings Sun! offers the palate in her forest gar- den. Bring your own tea cup! 6 p-m. at the amphitheatre. Saturday evening after the tea party enjoy the slide show “Symnga Secrets” and join in the fun of the beast feast lottery and a game of “Who am I?” to discover the animals. plants. native culture and other historical characters of the park 7 pm Jerry's Rangers meet for the fimal program. Sunday at 10 am at the amphitheatre. Become an Earth Explorer in an exciting game! Sunday also brings you the Nature Week and Doukhobor Talk that were rained out earlier. Meet at 4 p.m. at the amphithe- atre for a stroll with the inter- preter and enjoy the treasures of the forest world. JJ. Verigin Jr. presents a pro- gram on “The Doukhobors”, Sun- day evening at 7:30 p.m. at the amphitheatre. Experience yet another colourful chapter of the Syringa story! Sun classifieds sell fast! Call now 365-7848 INTRODUCING NEW BLIZZARDS Choc Chip Cookie Dough Mud Pie Rocky Road GIVE THEM A TRY! DINING LOUNGE Open 4 p.m. Daily Located 1 mile South of Weigh Scales, Ootischenia. Cetgar, Wester and Cominco wovonen accepted 365-3294 ee / —< 365-5304 BACK TO SCHOOL SPECIAL 2 piece Chicken Snack Only $3.49 Includes 2 pieces of golden delicious Chicken. Your choice of fries, JoJo's or freshly made salads. Remember - anytime is Chicken Time! Celgar & Cominco meal tickets accepted 2816 Columbia Ave. Glance On the move Belaire Mobile Homes has already moved to their loca- tion on Columbia Avenue Close to the Castlegar Industri- al Park, across from United Buy and Sell. New in town Brenda Scatterty is now offer- ing financial consultations and education through her business called BMS Consulting. Bren- da specializes in financial ser- vices from one-on-one counselling to teaching a financial skills course through the Continuing Education Department at Selkirk Col- lege New faces, new pk: The business of saving income tax When you go into business for yourself, be sure you pay enough attention to the business of saving income tax. Self- employment, whether full-time or as a sideline, opens up a wonderful world of tax-plan- ning denied to the ordinary employee. “In these difficult times, many people are turning hobbies into sources of extra income,” said Elio Luongo, tax manager for KPMG Peat Marwick Thorne, chartered accountants. “Other people, who have been laid off or forced to retire early, are going out on their own because they can’t find another job.” As long as your activities are considered a business with a Paul Thederahn is the new sales representative for Piner- idge Paving Ltd. in Nelson. Congratulations Paul! Contest Anthony’s Pizza is offering delicious ways to win a bike. With every minimum $10 food purchase between September 15 and October 15, your name will be entered to win your choice of a mens, ladies or youths ten speed bike from the Castlegar Bicycle Shop. More new faces Welcome to Marge Lalonde, the new office manager at The Castlegar Sun. Time to give The blood donor clinic will be at the Castlegar Recreation Complex on 6th Avenue on Thursday, October 8, 1992, from 2 p.m. to 8 p.m. Looking spiffy Berg Construction’s own building in Brilliant is under- going a face lift that will include a new canopy, paint and siding Mini expansion A new mini storage warehouse is being planned for the prop- erty just east ‘of Berg’s Con- struction in Brilliant. Sign of the times Woodland Park Shell has replaced their old yellow read- er board with a new white reader board, making it easier for people to see. Fast food changes Dairy Queen at the Castleaird Plaza has a new coat of paint and new computerized cash registers. You may notice as well that the ice cream and food sérvice areas have reversed. New business Dinah Lutze, formerly the Master Designer at Tulips Flo- ral Company, has taken on a new venture called Totally Tropical Interiors. Her new business offers a wide variety of silk plants as well as lines of silk and dried arrangements. All of these items are available through home parties.Dis- tributed by a company in Cal- gary, Dinah is hoping her new venture will “take root" and become a successful and wel- come addition in Castlegar. For more information on Totally Tropical Interiors, call 365-2554. More new faces Corinne Jackson, from Van- couver, has replaced reporter Glen Freeman at the Castlegar News. Welcome to Castlegar Corinne! Phone 365-5579 with your business brief exp of prof- ” you may deduct virtually all elpenses incurred toward reach- ing that profit. “In fact, if your expenses exceed your income, you may use those business losses to reduce your employment, investment and pension income — and reduce your income tax,” said Luongo. As we continue our annual tax tips series, note this infor- mation can help get your plan- ning under way. But you will probably need to do more research and possibly consult with a tax expert before rear- ranging your finances or taking other steps. Your business can have a year-end other than Dec. 31, Luongo said, so choose care ful- ly when you start out. The year- end determines in which calendar year you report the income. “For example, if your busi- ness year runs March 1, 1992 to February 28, 1993, you report the income only when you file your 1993 tax return,” he said “So you wouldn't have to pay tax on that business income, ‘most of whigh Was carted"in 1992, until April.30, 1994, “Of course, if you expect losses during the first years, you may want to avoid deferral. So you could choosé a December 31 year-end and claim those losses as soon as possible against your personal income.” Paying family members — spouse, children, perhaps even parent or other relatives — in a lower tax bracket than you is another way to save tax, said Luongo. “This shifts income out of your hands into theirs, and they will pay less tax and in some cases none at all.” However, they must actually do some work and be paid the fair market value for their ser- vices. As an employer, you must withhold and remit any required payroll deductions. Claim all reasonable expens- es incurred in the operation of your business and keep all receipts on file. When you take a client or potential client out for a meal, you may deduct only 80 per cent of the expense. “This limi- tation also applies to business entertainment expenses like the- atre, concert or sporting event tickets.” Luongo said. You may deduct the cost of a vehicle you use for business purposes. If you mix business and personal use, keep a log and claim the business percentage of the total expenses. “If you drive from home to your place of business, that’s considered personal use,” Luon- go said. “Instead, try to plan the day so you don’t go directly to and from home. If you stop at a supplier or client on the way, then the trip will be considered business use of the vehicle.” To avoid the possible limit on the amount of interest you may claim if you take out a loan to buy a car, try to pay cash for the car and borrow money for other business purposes, Luongo said Having a home office entitles Mike Grenby Syndicated Columnist you to deduct a reasonable por- tion of expenses like repairs and maintenance, electricity, heat- ing, water, rent or mortgage interest, property taxes and insurance. You may also claim depreciation although this could endanger the principal residence exemption of your home Make sure your home office meets Revenue Canada’s defini- tion (see page 17 of the Business and Professional Income Tax Guide; ask your local tax office for a copy). You aren't allowed to use home office expenses to create or increase a self-employ- ment loss, but may carry them forward to a future year You may want to register for the GST even if you don't have to (if business revenues don't exceed $30,000 a year). You'll face some paperwork but will then be able to get back the GST your business pays on its purchases. Mike Grenby is a Vancouver- ‘able BUSINESS PKG. 119" == soninpren ‘ad TSA SIFTING 1434 Columbia Ave. + 365-6433 based columnist and indepen- dent financial adviser who works with individuals; he will answer your questions as space allows write ta him clo The Castlegar Sun . Blueberry Creek columnist sought The Castlegar Sun Is looking for a resident from Blueberry Creek who would be interested In working as a columnist on a weeidy basis. If anyone Is inter- ested In sending us weekly Information about thelr community, call 365-5266 and ask for Sharlene. y Schedule for Sept. 2, 3, & 6 Wed. 5:30 pm, Thurs. 9:00 am, Sun. 5:30 pm * INCREDIBLE JOURNEY - Ken McColm is walking across Canada to help public awareness of Diabetes. Wed. 6:00 pm, Thurs. 9:30 am, Sun. 6:00 pm + AT THE EXHIBITION CENTRE - An inside look at Alf Crossley who is the featured artist at the NEC. Wed. 6:30 pm, Thurs. 10:00 am, Sun. 6:30 pm * KASLO JAZZ FESTIVAL - Part 1 of the 1st annual jazz festival held in Kaslo. Wed. 8:30 pm, Thurs. 12:00 pm, Sun. 8:30 pm * SUNFEST HIGHLIGHTS - Relive the excitement of the 3 day event in Castlegar. EWDNEY TOURS 1355 Bay Ave., Trail - 368-6666 “See B.C.” September 23-October 8 16 days of Super Natural British Columbia. Still some seats available. BOOK NOW!! “FIDDLER ON THE ROOF” November 11 The Tony Award Winning Musical “Palm Springs Winter Getaway” January 12-February 6, 1993 26 DAYS OF SUNAND FUN! BOOK BY OCTOBER 30 AND $100.00 CONTACT YOUR LOCAL TRAVEL AGENT if he stops you speeding, if’s a fine. If he stops you, it’s a life sentence. Government of British Colum