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SUBSCRIBE TO THE LIBERAL If you are not now a regular sub- scriber to The Liberal, subscribe to- day. By mail anywhere in Canada, $1.50 per year. The ’Girls’ Mission Circle will re- sume their meetings and will meet next Tuesday at 8 pm. at the par- sonage. Bring a new member with you. The Auxiliary of the W.M.S. will hold its opening meeting for the fall season next Tuesday, September 15 at 2.30 pm. at the Parsonage. Newâ€" comers to the community are corâ€" dially invited. We welcome Mr. and Mrs. Gordon Jackson and family from Thorn-bury to our community. Miss Edith Hope received a teleâ€" gram ‘ast week informing her of the death of her sister in Edmonton, A1- :berta. Her nephew came over on the Lancaster plane from England and flew from Montreal to Edmon- ton. It is to be hoped that he ar- rived Lefore his mother’s passing. School re-opened last Tuesday morning with a record attendance. .Miss Ruth Douglas has returned home after spending two weeks at 3 Girls’ Camp at Sparrow Lake, Muskoka. Mr. Cliff-0rd Brett and Mr. W. Stahl of Pittsburg, Penn., spent the holiday week-end with the former’s mother ‘Mrs. E. J. Brett. The WA. and Red Cress group met at 'the church on Thursday af- ternoon for a sewing meeting. Lance Corporal Lorrie Hammond of Niagara spent last week-end at his home here. lMm. and Mrs. E. J. Halbert of To- ronto were guests of Rev. A. H. and Mrs. Halbert last Friday. An interesting Temperance pro- gram was presented last Sunday morning in the Newtonbrook United Church Sunday School when 17 took part in a questionaire led by the Temperance Secretary, Mr. W. T. New. Miss Frances Schmidt read a very informing paper on “Alcohol and Youth” which was taken from an address of one of the contestants at the Ontario Temperance Federaâ€" tion convention held at Ottawa. Sunday, October 18th is the day set for the 102nd anniversary of Newtonbrook United Church. Further particulars later. Keep this date in mind and plan to come. age. We are honoring today men of courage whose names have been made great by their willingness to sacrifice. You are sharing with that mother who 1900V years ago stood at the foot of the cross drinking as bitter a cup as did her son hanging above her. Many men find their faith in God during their hour of peril. Let us dedicate our lives anew to God. Let us rebuild the church and lay the foundation for a new world, which shall be built on the principles and ideals of Jesus Christ. That is worth fighting for, dying fory and worth praying for." “iOur causevis a spiritual cause and every sincere attempt you make to pray will find a new sense of cour- A special service of Remembrance, Intercession and Reâ€"dedication was held in Newtonbrook United Church last Sunday morning by request of His Majesty King George VI and was conducted by the pastor, Rev. A. H. Halbert, and was _well attended. A large basket of red gladioli was placed 'near the altar in memory of these who had fallen. ~The scripture lesson was taken from Ephesians, the 6th chapter, and the text was the 10th verse, “Finally my brethren be strong in the Lord and in the power of His might put on the whoic armour of God.” The men who went to Dieppe had heard the same words as they set sail. Their padre stand- ing in the bow in front of a tank held his Bible in one hand and a flashlight in the other and read to them this chapter after which he prayed the last prayer some abroad would ever hear. Master Bobbie Connor, boy s’oloist and who attends the local Sunday School and church, sang two numbers, “Hear My Prayer” and “Lord Hear My Suppli- cation”. The Marquis of Lorne’s paraphrase of the 12lst Psalm “Un- ‘to the hills around do I lift up my longing eyes” was the opening hymn. Prayers were offered for the King and the Royal Family, that they be comforted in their own bereavement in the death of the Duke of Kent. Then for the fallen, the prisoners nf war, the missing, the wounded and sick, the anxious and bereaved and for those serving in the King’s forces by land and sea and air. “Think of What it would mean if every man and woman throughout this vast Em- pire would intercede with God and it must; be as individuals before it can be national,” said the pastor. THURSDAY, SEPTEMBER 10th, 1942. N ewtonbrook One of the major projects in oat variety improvement in the Cereal Division has been the production of varieties which excel in straw strength states R. A. Derrick, Cereal Division, Central Experimental Farm, Ottawa. Until comparatively re- cently, little was known regarding the internal and external characters of the straw of so-called STRONG and WiEAK-S'I‘RAWED varieties. Inâ€" vestigation by the Cereal Division l Of all the problems which bring grief to the grain grower, in many sections, lodging is one of the worst. Lodged grain not only increases the cost of handling, but may result in killing out the new seeding of grass and clover. The greater the effort to maintain or increase the fertility of the land, the greater the proba- bility of lodging. 'l'ne hazard of lodging is also increased by the growing of varieties which produce high yields of straw â€"â€" the kind many dairy farmers are not look- ing for. Breeding New Varities offlats Resistant To Lodging COLIN GIBSON, DflMlNloN 0F CANADA 1- DEPARTMENT 0F NATloNAL REVENUE WWW INCOME TAX DIVISIGN ,Wmm SALARY AND WAGE EARNEBS THE NEW INCOME TAX Minister of National Revenue (Such as business or professional men, investors, and persons on commission) 1. PAYMENTSâ€"You must pay your 1942 income tax by Inspectors of Income Tax sor quarterly instalments beginning on the fifteenth day of 2. RETURNSâ€"â€"You file your . October 1942. Remittance Form T. 7-B Individuals, to Form T.1, on or before the thir be sent in with your payments, may be secured from NOTEzâ€"Items 1, 4, 5 and 6 Answer: (A) Normal Taxâ€"(whichever rate is applicable is applied to the full amount of 5. Question: HOW MUCH DO YOU PAY? Answer: Your income is made up of your full salary or wages before any deductions whatso- ever, plus living allowances, gratuities or bonuses (including cost' of living bonus) and the value of any board, living quarters or sup- plies, etc., given you by your employer. It also includes such receipts as interest and dividends, rents (after taxes, repairs, etc.), royalties and annuities. From your total income you deduct payments (up to $300) into certain types of employees’ superannuation or pension funds, charitable donations up to 10% of your income, and medical expenses over 5% of your income (maximumâ€"$400 single, $600 married, plus $100 for each dependent up to four), to find the amount of your taxable income. 4. Question: W'HAT CONSTITUTES TAXABLE INCOME? If your salary or wages are less than 3/, of your income, you must pay tax on your other income by compulsory instalments. (See Part II below). The Table is designed to collect about 90% of the tax on your salary or wages, leaving a balance of no: more than 10%, in most cases, (plus tax on your other income, if any) to be paid with your Income Return to be filed in September 1943. Answer: Your employer is required by law to make deductions from your salary or wages on account of your 1942 tax during the period September 1942 to August 1943. Each deduc- tion must be the amount provided by the official Table of Tax Deductions for your rurrcnt rate of pay, and family status and per- sonal savings as declared on Form TD-l (Item 2 above). 3. Question: W'HEN AND HOW IS YOUR TAX COLLECTED? If X, or more of your income comes from salary or wages, you must file your 1942 Income Return by 30th September 1943. If your in- come is not over $5,000, including not over $100 from investments, you will use Form Tl-Special; otherwise you will use Form TJ. Answer: Unless you are single, without de- pendents, and not making payments for allowable personal savings (Item SD), you should file Form TD-l with your employer. Otherwise he must'deduct the amounts pro- vided by the Table of Tax Deductions for a single person without dependents or personal savings. 2. Question: WHAT FORMS DO YOU HAVE TO FILL OUT? Answer: All persons in receipt of incomes over $660 singleâ€"or $1200 married. 1. Question: WHO MUST PAY? In all variety improvement work many characterist‘cs must be taken into consideration, such as high yield, good quality, disease resist- ance and other factors and it is therefore necessary to combine as many of these desirable characterâ€" istics as possible in the one variety. In the strength of straw work, an effort has been made to develop a high yielding, early maturing variâ€" ety, with resistance to leaf and stem rust, and possess'ng as much resistâ€" ance to lodging as possible. That definite progress in this field is be- ing made is shown by the results obtained in tests conducted in 1942 on land in a high state of fertility where only those varieties possessâ€" ing inherent strength of a high orâ€" der were able to stand up. ated with STRENGTH of straw, and such information has been useful in the preliminary evaluation of varieâ€" ties and hybrid lines. has shown ’that certain ’plant and root characters are directly associâ€" IF YOU ARE AN EMPLOYER paying any person on a daily, weekly, monthly or any other basis, it is your responsibility to deduct Income Tax instalments from the salaries or wages you pay, commencing with the first pay period beginning in September, and send the amounts deducted to your Inspector of Income Tax within one week from the pay-day. There are severe penalties for failure to deduct or remit. If you are in doubt as to your obligations to deduct, communicate with your Inspector of Income Tax at once. THE LIBERAL, RICHMOND HILL, ONTARIO PART II . As is Affects PERSONS OTHER THAN SALARY and WAGE EARNERS CUT THIS ADVERTISEMENT OUT FOR FUTURE REFERENCE For All Occasions Phone orders delivered any- where in North Yonge St. District Helen Si1.1pson Lynett J. F. Lynch ORDER HELEN SIMPSON FLOWERS BOX 467 ELECTRICAL CONTRACTOR GENERAL REPAIRS PHONE 319 AURORA (At St. Clements) Telephone MAyfair 1145â€"6 J. C. BODFISH (C) Sufismâ€"4% on investment income over $1S00 without exemptions. your taxable income from {Tue first to the last dollar): (B) Graduated Taxâ€" (1) On first 5660 of taxable incomeâ€" 30% on next 5 500 35% on next 33% on next 500 60% on next 37% on n3)“: 1000 65% on next 41%; on next 1500 70% on next 4570 on next 1500 75% on next 50% on next 5000 .8070 on next 85% on excess over $100,000 2518 YONGE STREET 3 750 1,000 1,500 l9" INCOME 3599 V will} taxable income between $660 and 51800â€"7% with taxable income between $1800 and $3000â€"8% with taxable income over $3000â€"9% (2) Married (or equivalent status)â€" with taxable income over “ZOOâ€"7% (3) Dependentsâ€"tax credit for eachâ€"$28 (1) 7. EXAMPLES OF AMOUNTS PAYABLE ON 1942 EARNED INCOME NOTES (1 ) In (2) PART I - As it Affects (2) Married (or equivalent status)â€"tax creditâ€"$150 (3) Dependentsâ€"tax credit for eachâ€"up to $80 A booklet entitled “YOUR 1942 INCOME TAX” will be available shortly a! offices of Inspectors of Income Tax. Singleâ€" In no case are you required to pay a net tax (i.e., after credit for dependents) which would reduce your taxable income below $660 single or $1200 married. If a wife has imr'arnr'd income over 5660, then both she and her husband are taxable as single persons, but any amount a wife earns does not affect her husband's right to be taxed as a married person. A married woman is taxed as a single person under all circumstances except only when her husband's income is less than $660. (after allowing for National Defence Tax actually deducted Jam-Aug. 1942) TAX INCLUDING SAVINGS 8 54.50 138.67 297120 507,46 709,13 924.40 1,181.06 1,407.73 1.894.67 SINGLE -N0 DEPENDENTS AURORA P.O. Inspectors of Income Tax some time in September. 2. RETURNSâ€"You file your 1942 Income Return on Form T.1, on or before the thirtieth day of Ag ril 1943. NOTEzâ€"Items 1, 4, S and 6 of Part I also apply. I4. 58. I77 347. 509. (>84 90] l, 087. l. 494. 07 20 46 13 40 06 73 67 incomeâ€"No Tax. on next 5 5,000 on next 7,000 on next 10,000 on next 20,000 on next 20,000 on next 30.000 Tax Oxu Tn INCLUDING SA\ Iscs MARRIED â€" N0 DEPENDENTS 8 167 567 784 1.007 l.231 1.711 have that individualized lubrication. LUBRICATE EVERY 1,000 MILES CHANGE CRANKCASE EVERY 1,000 MILES By using CITIES SERVICE OILS and GREASE you We have just installed our new car hoist and with our ride prover we are now able to give your car that perfect lubrication which is essential in these times. Qiti¢§ Service Garage Phone 12 IS 46 40 73 33 Answer 6. Question: HOW' TAX IS SAVINGS (E) (D) Tax Credil for Personal Savingsâ€" You will get back the savings poruun of your tax which you actually pay, plus 2% in- terest, after the war. (l) Singleâ€"the lrsser of (a) V; the total of your Normal Tax, Graduated Tax and Surtax; or (b) 8% of your taxable Income (maxi~ mum $800) plus 1% for each dependent (maximum $100 for each). (2) Married (or equivalent status)â€"the lessrr of (a) ‘/2 the total of your Normal Tax, Don’t Grease TrOJan -lze National Defence Taxâ€" This tax does not apply after 3lst August, 1942. The deductions made during January to August 1942 apply as a pay- ment on account of your 1942 tax. (1) an approved employees’ (or trade union) superannuation, retirement or pension fund; (2) premiums on life insurance policies issued prior to 23rd June 1942 (if issued after that date ask your in- surance company or Inspector of Income Tax); (3) annuity or savings policies not post- ponable without substantial loss or forfeiture; and (4) principal payments on a mortgage or agreement of sale, existing prior to 23rd June, 1942. on one residential property; provided (a) they do not-exceed the savings portion and (b) receipts are pro- duced for the payments when filing your Income Return. You may deduct from the savings portion of your tax (Item 6) 1942 payments on account ofâ€" Graduated Tax and Surtax; or (b) 10% of your taxable income (maxn- mum $1000) plus l‘71 for each de- pendent (maximum $100 for each). TAX 051v 58.60 164‘” 317.46 484.40 657.75 831.06 211.33 TAX INCLUDING SM'I cs MARRIED â€" 1 DEPENDENTS 3 25.66 ”4.80 378.13 595.06 818.40 |.041.73 1.522.00 MUCH OF YOUR C. FRASER ELLIOTT, Commissioner of Income Tue 031v i 1.16 67,40 100.73 200.80 398.40 561.71 922.00 Richmond Hill PAGE ‘ SEVEN