.~\«-

"§‘ '/ ,.t'.r..;‘- .. r»_»*...r"s>‘

\ \

Tliur.. April 10, 1958 The Guardian Page 9

An Air Force Matador missile covered by a protective canvas is trucked through a street in Bit- burg, Germany. In releasing this

I UNDER WRAl’S

Picture in Washington, April 7, the Air Force said its Matador units in Germany are part of the protective shield always on guard

in that area of the world.

Wirephoto) .

HO VISIT TIBET

(U.S. Air Force Phtoto via AP

Serve the coffee that makes family and friends look forward to their second cup, before they've finished the first. Serve the kind of coffee that saves you up to So a pound, compared with most other famous

brands.

RICHMELLO Coffee proudly bears DOMlNION'S 4 famous symbol . . . the big "D" and maple ‘leaf . . . awarded only to products that meet the highest standards of quality. It is your guarantee that RICHMELLO Coffee is a choice blend of the world's linest high-grown coffees. Switch to DOMINION this week for finer-flavoured, money-saving RICHMELLO;

Coffee.

OOFFEE I

1&5“

1 LB. PACKAGE

BUSINESS SPOTLIGHT

Tax-Free Or Not ls , Not Specified In The Act

By FORBES RHUDE

Canadian Press Business Editor

If you’d like to know whether a

. profit you have made on a trans- _ action is taxable, or is a non-tax- able capital gain, don’t expect to

NEW DELHI (Reuters)-—Prime Minister Nehru has accepted a Crinese government invitation to visit Tibet it was stated in plat. liarr .t Tuesday.

‘Penna?

FEATURES AT DOMINION

our FOOD oosrs AYLMER’S ‘ . __ , 11 02. ans. 4 1

Tomato KETGHUP 2

SUNSHINE BREAKFAST TREAT KELLOGG’S

SAVE AT DOMINION EVERYDAY LOW PRICES

established the facts underlying an appeal, the atppellant must usually look at the decided cases to ascertain whether or not his profit is taxable. The act al-one will rarely provide the answer.”

A forward by Justice Minister

SAVE ON CHUMl

F Rather, look for decisions which have been made in similar in- stances, either in Canada or The

"1

T 2

5:1

i

find the answer in the Income Tax

Act.

United Kingdom.

This is one of the points made in the second edition of a book entitled Canadian Income Tax Ap-

peal Board Practice.

The 220-lpage volume — whose first edition appeared in 1953-is written by R. S. W. Fordham, Q.C., a member of the appeal board, and is published by CCH Canadian

NO CAPITAL GAINS TAX

Noting’ that Canada has no cap- ital - gains tax, the book.com-

I profit.

“Real estate cases are probably those that come before the board most ferquently.”

“INCOME” NOT DEFINED

The book says that the word ‘income’ has never been fully de- fined. and seemingly it is hardly possible to do so.

“The question thus arises,” the?

book adds, “as to how so many so-termed capital gains can be classified as income when the

y 1

Ltd. . ,

ll‘.

Davie Fulton says:

-“Possibly no other court in Can- ada at the present time bears and determines in any year as many

matters of general concern to '

Canadians as the income tax ap- peal board does.”

the hearty and nourishing kind that needs only a sandwich or salad or dessert to complete the meal. To put important nourish- ment into soups — and to make them rich and smooth as no other form of milk can do - make yours with better—blend- ing Carnation.

RICHER-FLAVORED CANNED SOUP Combine 1 can of your favorite soup (tomato, green pea, chicken, etc.), 3+, cup (small ca11)g Carnation Evaporated Milk and

‘ ‘flair;

. 076.6091? to -4095/eer

ALL DRUG NEEDS 1 Dial 4133 1935 Kent St.

FREE DELIVERY JOHNSON & JOHNSON

l

o

%;} cup (small can) undiluted CARNATION EVAPORATED MILK

1 to 2 tablespoons butter

Beat first five ingredients together with rotary beater until well blended. Melt butter in frying pan or double boiler. Pour in egg mix- ture. Cook over low heat until set on bottom and sides of pan. Care- fully draw set portion away from pan and let liquid run under. Con- tinue until all is lightly set. Serve at once.

"from

OORN FLAKES

EASY TO SLICE BOSTON

conuzn BEEF

PROCTOR & GAMBLE’S SHORTENING

37t . 33 2»r59=

DOG FOOD

MONARCH w1‘utrE on CHOCOLATE

OAKE MI

SERVE CHILLED ALLEN’S

PPLE JUIOE 2

Of

‘ 15 oz. TINS ,

G.

16 oz. PKG. .. . V: A 3. ‘

"' 2 oz. TINS _-

DOMINION

PORK LOINS

TENDER FRESH MEATY

PORK STEHKS

CHOICE ISLAND STEER

lb. 59“

.. . 1b.59¢

,,,e,,..,, ' 4:, 6 ‘ " F F 0 snmrs APPLE : ~ “The matter does not end there. I ' _.; . ' /méfl ’ ‘ ' ‘ 39 02- l 15 0z- ' what ,5 fem, ,,,,,,,g,,, to be ah 3’ 7/W A Pie Fllllng “N 30: Peanut Butter JAR. . 35¢, capital gain is often taxed by’ Carnation Home Service Director ‘ «l mzans 0f i‘ V°r.y.s.imPle Pr°°eSS- RICHMELLO NESCAFE INSTANT -- V _ It conslsts, lmtlally. of a N1-E-Most women agree that lunch- I . 15 oz 20., opp . mg by the taxing authorities that; eon and supper pose a meal- ' Salad D|'e$5||19 JAR 37‘ 6 OZ -I a su recei"ed by a taxpayer” planningproblem.Soperhaps I ' , and imagined by him to constitute you Wm welcome some ideas to ' afctrartlpital receipt must, 0” account: help you serve more interesting , BUDGET PURITY ALL PURPOSE? , ., o e particular circumstances in hmcheons and suppers! First ‘ a * ‘ 100 FT. LB. 7 ggllfghd It Was Obtamed’ be re‘ keepinmindafew goodsauces— er ROLL BAG " . e as income‘ and use them with your own favorite flavor accents in a variet of 1 A‘ “Wht' dht' t .- -’ . . . ’ . 5’ ’ " A, ital gaélm 1:81:11: éieplesngg bancglfel creaéned and fcaisserolte d1shes.ttG1y1e attent11onAtods§lect1c:ln arid MCCAIN S FROZEN 9 oz FOR BETTER FLAVOR PAK , BALLET TOILET / . ' pre ymg-u 0 esser s, no ma er si . ' , T ~ r I - ‘ _ . - E3‘:-fidlaw aplphcable to the factsl a lot for valfiety and nourishment onogarrlglaicfn Erxlapoildigd 2 PKG'5- 39¢ BAKING RESULTS Peas “T342 31c "5939 ' A _ ' l For example, Carnation’s special blending qualities give wonderful ’ l ’ " l I TAKEN FROM UK smoothness to sauces to help you serve meat, eg°gs and fish in EAGLE BRAND y y A ' , -Z tfom. Case law on the subject ,different ways—and Carnation’s double-richness supplies extra & C '~ 3 ()z_ 12. _ has been founded largely 911 that‘ nourishment for your family. Here’s a meat dish with an easy PKG I = ‘ ‘ taken from United Kingdom law; Carnation _sauce recipe that illustrateswhat’ I‘ mean! _

“ ‘t . ' ' .1 t,l

22%: 2::::°“:a:mc“:n, “‘r:i““t""“". PICK OF THE CROP ’ ‘ :1 es servings - 1 LB. V H

3%; hhaev: lzsefigreadggcfidagggafgdi ztbsps. butter Of course you know what a pKG_ 29C F l 0 U R

to fit the circumstances and their: 1? gspiatggur §:¥!g11;1::nS:;_a:l:b1::r egist agree is: /

l'9§§0:li11S C0mmEiY1d‘9ddilt5?lf-f i ts: pepper - know how deli)cious scramb)l.ed McCAIN’S FROZEN 25 LB BAG \

W nfome tax. 3“ . 3 95 mm‘ 1larg_2 can eggs can be, when they’re made 10 OZ. ' ' ; ’ thf 1“ The tugmgd filfigdogleigd, I0N with Carnation? Carnation Milk pKG. ,

5 3 g1'03 0 Y 11190 ' X‘ * gives golden goodness to scram- ’ ' ' ' law has developed that it was na- EVAPORPP bl d g _ A d th , g d ; , rs tufal for our taxing authorities to 1;':oDu11::IeL::n regsonei-hi; C3111-natjorefji (S11-,u31‘:g_ BIRDS EYE " ‘ resort to when seeking Uuidance . d 1, f, - h -1}; -31 ~ 11,1 d‘ ' 10 oz, in ‘amflyino an act whoge origin lira‘; 29 ngarihus llllat Ergiclascraeigblgcgl ‘ 275 ’ wait b if f t‘ tl 1917 Hard cooked q e h d p ht PKG‘

".1 ac no U1‘ her Ian .2 - ' eggs ric an creamy rig ' ‘

‘tSo-called capital gains may 1 di Eggs; :"°pp°d through cooking, ‘ I originate in a great number of /“up cc “e y I ways. ;l‘he fmore tchomrgion in:stand- "*f,‘,§,‘§,,‘;‘§°E’.l’,§’él.,§.§,‘i§“ SCRAOAFEEI-IEIQYEGGS V ‘I _ ces arse rcm re uymg an i t .

1 - V d ; V - Blend butter, flour and season ngs I iiilngoiitéi“‘..£’5‘$Z§~a....§““t‘§..£§‘4 wmm w LB BAG

a until smooth. Gradually stir in un-

buying and selling goods 0‘l‘l the diluted Carnation. Continue st1r- geggs 0 V g A side,‘ while following some unre- fins Ilntll.tl}1°k9P°‘:e::‘e‘:“:m‘;;’:;‘é 3./2 t,§p,sa_lt 1 V . » , lated occupation, erecting and 3:: s:f,v"‘e‘“;:"foa’5't'F ' Pinch or I . selling residential buildings andi _ H H -PePP¢F EXCELLENT FOR ROASTING , entering transactions of a specu-: Soup Is a Natural for lunches pump or LARGE FIRM NEW lative nature calculated t return and suppers. I mean of course. 1(=;1;it§gn1:;l93

CABBAGE . . . . . 2 lbs. 19::

E

. . . . lb. bag 29¢

SWEET JUICY MEXICAN .

ORANGES. size 108's . cloz. 55c

SLACKS WATERLOO

-MUSHROOMS . 8oz. pkg. 39c

BLADE ROAST. . . . . .

1,5 cup water. Heat to just below boiling and serve at once.

More and more these days, Canadians are “creaming" their coffee with fresh-tasting Carnation. Carnation makes coffee taste so good-—because Carnation is the evaporated milk that tastes most like cream. Carna- tion, the milk that whips, improves any CUP of coffee. Carnation looks and pours like fresh cream. yet it costs only half as much

relevant sections of the Incomet Tax Act are silent on the subject;

“The answer must be that when; the judges, both in The Unitedt Kingdom and here, rule that a‘ certain receipt is incor and not a capital accretion, they are virtually legislating. be it cons- ':ious1_v or otherxxisc. and thereby filling in a gap in the taxing sta-

Contented Cows"

lb. 63::

HADDOCK FILLET lb. 43c

GOLDEN BROVVN

MILD CURED BRISKE1‘

CORNED BEEF

I). & F. SUPERIOR

lb. 29:

result is that. ltaviitg fullyi as light Crc’:1oLRE SUPPER FAVORHES! EVAORAE e s Eb» Eb. ST. ’ TRAWLI-JR cnnw RESCUED re»

Send for my 16~Dage book, “Favorite R6ClDe5”- '"o-»m.s.a—«o»°_°.l/ Be sure to include your name and address. Send § _._- your request to Mary Blake, Dept. FN, Carnation J

OSLO lfieutersu — Nineteen ofl Crow members, including two: women. of the Russian trawler G"-anata were rescued Monday} aftor their vessel ran aground in; J l suonstorm. I

DOMINION MEATS ARE lOO°/o GUARANTEED TO PLEASE’ ON THE TABLE.

Company Limited, Toronto.

l

Q38

OMINION

DOMINION STORES LIMITED.