THE
DATLY
NEWS
TPISDAY.
SEPTEMBER
.
Jkj
flOB
T7TO
Baseball
Scores
I
SATURDAY
atiaaj
Lrara
at.
Loai
J
CSneinnaU
X.
Bnwkijm
Hew
Tort
7.
American
Learae
Cleveland
2-3.
-
Loaia
-4.
"
Philadelphia
4,
Boaton
A.
Krr
York
-,
WajfamgHW
DeMI
.
omims
x
SUNDAY
Natfcmat
Leatae
Brooklyn
9-2,
Hew
Tort
Boaton
13-7.
PhUadeJphi
CUnco
9-9.
Pitutaif
-.
St.
Look
1.
Cincinnati
2.
American
Learne
Nw
York
11-15.
Wajhinftan
fc
Detroit
2,
Ctueaco
0.
PJsiladespJtla
7
Boatoav-
MONDAY
National
Learae
Ptttsterr
11
St.
LooH
f-t.
ClBclnMtt
3-3,
Chicago
1-4-
:
W
York
5-4
Philadelphia
3-41.
,
Baseball
Standings
87
72
59
72
54
71
I
1
iiroooyn
ii-a,
wwon
,
American
Learae
J
Ktv
York
-3,
PtiUanelpbsa
S-t.
Boteo'
9.
Wajttngton
7.
Detract
5-4).
St.
Looi
3-3.
.
National
Lrarue
j
w.
l.
m.
Brsoklro
-l
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fit
Laa&
kl
m
New
Yd;fc
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J9S
Ctoetanatl
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9
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Piitabarg
U
m
ATI
Chleaajo
M
77
.49
BorfOO
S
SI
.44
Philadelphia
M
i
371
American
Learue
New
Yk
9
.674
Boston
84
$4
J99
St.
Look
9S
-K2
Cleveland
99
69
-59
Detroit
.
.-
Chicago
Washington
Philadelphia
.482
.450
.432
50
92
2S&
savoy
HOTEL
Carl
Zarelli,
Prop.
Pbaoe
37
P.O.
Box
541
FRASER
STREET
PRINCE
BCTEBT
New
and
Used
FURNITURE
1
Sundstrand
Adding
Machine,
in
perfect
shape.
Very
low
price.
1
El&etric
Grill,
just
like
nffi.
30
Bedsteads
and
Springs
.$8.00
20
New
End
Tables
in
the
latest
styles.
B.
C.
Furniture
Co.
PHONE
BLACK
324
Third
Avenue
SERVICES
TO
Vancouver,
Victoria
and
Way
.
points,
Stewart
and
North,
Queen
Charlotte
Islands.
Full
Information,
Tickets
and
Reservation
FRANK
J.
SKINNER
Prince
Itupert
Agent
Third
Ave.
Phone
568
FOR
QUICK
RESULTS
TRY
A
NEWS
WANT
ADD.
i
t
1
V
v
1.
Question:
WHO
3IUST
PAY?
Amutr:
All
persons
in
receipt
of
incomes
ow
$660
single
or
$1200
married.
2.
Question:
WHAT
FORMS
DO
YOU
HAVE
TO
FILL
OUT?
Answer:
Unlets
you
ire
single,
without
dependents,
and
not
nuking
payments
for
allowable
personi!
siring
(Item
JD),
you
should
file
Form
TD-1
with
your
employer.
Otherwise
he
mas
deduct
the
imounts
provided
by
the
Table
of
Tax
Deductions
fojja
single
person
without
dependents
or
"personal
savings.
v''
j
If
or
more
of
your
income
comes
from
salary
or
wages,
you
roust
file
your
1942
Income
Return
by
39th
September
19-43.
If
your
income
is
not
over
$f,90,
including
not
over
$100
from
investments,
you
will
me
Form
T
I
-Special;
otherwise
you
will
me
Form
T.l.
3.
Question:
WHEN
AM)
HOW
IS
YOUR
TAX
COLLECTED?
Answer:
Your
employer
is
required
by
lew
to
make
deductions
from
vour
silary
or
wares
on
account
of
your
1942
ux
during
the
period
September
1942
to
Autust
194).
Each
deduc
tion
must
be
the
amount
provided
by
the
official
Table
of
Tax
Deductions
lor
your
current
rate
of
pay,
and
family
status
and
per
sonal
sarin
cs
as
declared
on
Form
TD-1
(Item
2
above).
The
Table
is
designed
to
collect
about
90
of
the
ux
on
your
salary
or
wages,
leaving
a
balance
of
not
more
than
10,
in
most
cases,
(t4us
ux
on
vour
other
income,
if
any)
to
be
paid
with
your
Income
Return
to
be
filed;
in
September
1943.
If
your
salary
or
wages
are
less
than
fi
of
your
income,
you
must
pay
tax
on
your
other
income
by
compulsory
instalments.
(See
Part
II
below).
4.
Question:
WHAT
CONSTITUTES
TAXABLE
INCOME?
Amurr:
Your
income
is
made
up
of
your
full
salary
or
wages
before
any
deductions
whatsoever,
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
vour
total
income
you
deduct
payments
(up
to
$)00)
into
certain
types
of
employees
superannuation
or
pension
funds,
charitable
donations
up
to
lOVe
ot
your
income,
and
medical
expenses
over
5
of
your
income
(maximum
$400
single,
$600
married,
plus
$100
lor
each
dependent
up
to
tour;,
to
iina
the
amount
of
your
taxable
income.
5.
Question:
HOW
MUCH
DO
YOU
PAY?
Answer:
(A)
Normal
Tax
(whichever
rate
is
applicable
is
applied
to
the
full
amount
of
if
your
uxaue
dollar).
THE
NEW
INCOME
TAX
PART
I
-
As
it
Affects
SALARY
AND
WAGE
EARNERS
A
booklet
entitletl
"YOUR
1912
INCOME
TAX
will
be
available
shortly
at
office
of
Inspector
of
Income
Tax.
DaS
Ysad's
1.
PAYMENTS
You
must
pay
your
1942
income
tax
by
quarterly
instalments
beginning
on
the
fifteenth
day
of
October
1942.
Remittance
Form
T.
7-B
Individuals,
to
be
sent
in
with
your
payments,
may
be
secured
from
from
the
fine
to
the
fest
f
.
r
J
ttX10come
Detwcxv
ev
jbu
0
1
'
'
1
with
uxaU,iiwJtKftfe
lXMw
with
taxable
MKme
7W
(2)
Mirriwi
(or
equivalent
starts)
-with
uxabie
inemy
4w
$1200
7
(J)
Depeadcnts
ux
credit
for
edi
it
(B)
Gratluatcil
Tax
(1)
Q
fern
M44)
af
uaaUr
lac
i
NaTss.
)t
an
ant
t
190
)i
oa
nest
590
37aaaest
1909
41
aa
aext
1590
41
aa
ant
1199
S9
aa
atat
)999
(2)
Usteiti
(ar
crtdit
IM9
(J)
Dfflaiat
tw
to
$M
$1
a
aac
i
Ijm
64
m
it'
7
61
aa
ant
ItjiSf
7faaatM
tjm
71
aa
aMt
saM
am
aa
cscm
am
iltMM
sutm)
In
ar
tefc
!
(C)
Surtax
(
oa
invenwt
income
over
,
$1100
without
extnspiioas.
.
a
kw
NXTTES
.
(1)
la
aa
cm
m
you
nsairai
ta
par
a
ntt
tax
(Ltw
aftts-
ciadtt
far
dpcadau)
vkica
waaU
radace
yaar
UtMc
iacame
bdaw
H9
angle
ar
$1290
mirtW.
(2)
If
a
wife
hat
mmtmtJ
income
v-
$,
ta
both
she
and
arr
hmbiaa
we
tixabk
as
ssafk
penoas,
bat
aay
awwiiat
a
wife
rrwj
doe
not
asVct
her
babiyi's
ngbt
to
be
tisW
a
a
BMrriad
person.
A
mirrieJ
wemin
it
tttaJ
m
a
tingie
pera
aaJcr
4
ill
csrcvaMUaccs
eiorpt
only
when
hrr
income
U
Uu
ttun
1(60.
(D)
Tax
Cmlil
for
Personal
Savings
You
may
dtduct
from
the
savings
portioa
of
your
ux
(Item
6)
1942
payments
oa
account
of
e
(1)
aa
approved
employees
(or
trade
unWn)
superannuation,
retirement
or
pension
fund;
(2)
premiums
a
life
insurance
policiei
Uued
prior
to
2)rd
June
1942
(if
issued
after
that
date
atk
your
in-
,
m.
,
turance
company
or
Inspector
of
IacomeTax);
(J)
annuity
or
savings
policies
not
post-ponable
..'without
substantial
Iosj
or
forfeiture;
and
(4)
principal
payments
on
a
mortgage
or
agreement
of
sale,
existing
prior
to
2)rd
june,
1942,
oa
one
residential
property;
provided
(a)
they
do
not
exceed
the
savings
portion
and
(b)
receipts
are
produced
for
the
payments
when
filing
your
Income
Return.
j
(E)
National
Defence
Tax
This
tax
does
not
apply
after
3
lit
August,
1942.
The
deductions
made
during
January
to
August
1942
apply
at
a
piy-ment
on
account
of
your
1942
tax.
fi.
(Waron:
HOW
MUCH
OF
YOUR
'
TAX
IS
SAVINGS?
Amutr:
f
li
SInrle
the
letter
of
(a)
Yi
the
total
ot
.your
formal
ax,
'
y
Graduated
Tax
ind
Surtax;
or
'
V
(b)
1
of
your
taxable
income
(mail-
;
.
r
..
"
mum
$190)
plus
1
for
each
.
dependent
(maximum
$100
far
each).
(2)"?
(or
equivalent
status)
the
'
(
letter
of
--,
(a)
Ka
the
total
of
your
Normal
Tax,
f
Graduated
Tax
and
Surtax;
or
V,
(b)
10
of
your
taxable
income
(maxi-
'j
mum
$lW0),phis
1
for
each
de
pendent
(maximum
$100
for
:
each).
S
You
will
get
back
the
savings
portion
of
your
tax
which
you
actually
pay,
plus
2
in
terest,
after
the
war.
7.
'EXAMPLES
OF
AMOUNTS
PAYABLE
ON
1912
EARNED
INCOME
(after
allowing
for
National
Defence
Tax
actually
deducted
Jan.-Aug.
1942)
HNOtX-KO
DffSXDeia
MAailD--NO
DEft-XDEKTS
MAtD
1
Dlf
1-HDt.VTS
nn
T.lcuo
III
T.
(Jb!
T"fi'"
rli1.
laceMC
Stvaa
B
Om.t
Arm
Owi
sit
wn
rar-VWry?
.
2
500
707.13
iW.U
Sit
Ah
317.
46
378.13
ltO.73
3000
9I1.W
6S4.40
7W.W
484.40
39S.06
260.16
3500
1,111.06
Wl.06
1007,73
657.73
M8.40
391.40
4
000
t
407.73
1.087.73
1.XM.06
831.06
1,041.73
561.73
S'OT)
1
W4.67
1.494.67
1.711.33
1.
211.33
1.3.fO
922.00
PART
II
-
As
it
Affects
PERSONS
OTHER
THAN
SALARY
and
WACK
EARNERS
'
(Sach
as
business
or
professional
men,
investors,
and
perfons
on
cointnlgIon)
Inspectors
of
Income
Tax
some
time
in
September
2.
RETURNS
You
file
your
1942
Income
Return
on
Form
T.l,
on
or
before
the
thirtieth
day
of
April
19.43.
Note:
Items
1,
4,
)
ami
C
of
Part
I
also
apply.
IF
YOU
ARE
AN
E31PLOYER
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
wiUt
the
first
pay
period
beginning
In
September,,
and
send
the
amounts
deducted
to
yojir
Inspector
of
Income
Tax
within
one
week
frojn
the
pay-day.
There
are
teverc
pcnulficsjor
failure
lo
deduct
or
remit.
If
yon
are
In
doubt
as
to
your
obligations
to
deduct,.
communicate
with
your
Inspector
of
Income
Tax'titSicr.
CUT
THIS
ADVERTISEMENT
OUT
FOR
FUTURE
REFERENCE
4
iHH
T
'fVl
h
'A
If
DOMINION
OF
CANADA
-
DEPARTMENT
OF
NATIONAL
REVENUE
INCOME
TAX
DIVISION
COLIN
GIBSON,
MlnliUt
of
Nilhifl
Kiunu
C
FRASER
ELLIOTT,
l.T.
3