ON THE AlRIPersonaI Tax Relief Plan

SATURDAY PROGRAMS Develops WiThOUl Planning

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y GREG MacDONALD Canadian Press Staff Writer The system of personal tax reliefs in Canada has grown without much planning or con- trol into a hodge-podge. says a study by the Canadian Tax Foundation.

The study. by Gwyneth Mc- Gregor. a member of the Foun- dation. says that because of the importance of the personal re-

dency to expand rather than narrow them. it is necessary from time to time to make ireappraisal of their form. In this. says Miss McGregor; Canada lags behind the United States and United Kingdom. "The personal reliefs produce something of a vicious circle within a tax system. They erode or narrow the tax base to a

._____...__'great extent: since certain

iamounts of revenue must he [collected through the income itax. this erosion inevitably pro- .duces higher tax rates; and lthey in turn give rise to pres- ls‘uiées for more and wider re- s s

“Then. of course. the circle

a starts again. the tax rates go n ..

up. and . She says one of the important problems that has to be de- by every country is whether high tax rates on a

liei‘ structure and of the ten-‘

smaller amount of taxable in- come has an adverse effect on incentives to work and invest, compared with a lower rate on a larger IncOme.

CITES EXAMPLE

Miss McGregor said that in the United States it has been calculated that the disallowance of all personal deductions. not including exemptions. would al- ‘low all brackets to be reduced 'by approximately one-fifth. so that 50 per cent would become 40 per cent and so on; or alter-

. natively that each bracket could

.be cut by five percentage points while the revenue remained the me.

“Personal reliefs have a sig- nificant influence on the amount and distribution of income liable to tax. on the distribution of tax liability among individuals and upon the nominal tax rates.

“If there is one basic prin- ciple of taxation.” she said. “it is that burden should fall fairly and equitany on all.”

“The whole tax structure of personal reliefs is bound up with the concept underlying that overworked a little under- stood phrase ‘ability to pay.‘

“What does it mean? Taxes are paid with money. So it would seem fair to say that a person’s ability to pay taxes must be measured exactly by

The Guardian, Charlottetown, Sat, Nov. 3, 1962. 9

the amount of money he has,i and as a general rule the amount of money a person hasI

son with twice as much money' as another obviously then has precisely twice as much ability to pay taxes."

Miss McGregor says that un- der a progressive system per- sonal exemptions of the kind given in Canada operates to; give more dollar relief to the high bracket taxpayer.

SHOWS SAVING

Taking two married taxpay- ers each with personal exemp- tions and deductions amounting

depends on his income. A per- ito

entire system should be aban- doned. . Most people. she says. seem have accepted the principle that taxation should be based on ability to pa and the view is widely held that the accept- ance of this principle leads logi- cally to a system of personal exemptions,

NORTHAM

Mr. and Mrs. Gordon McAr- rhur were visitors at the home of Laughlin MacLean recently.

Mr. and Mrs. Ray Cotton and

to $2,600 she shows that the tax Mrs. Olive Phillips. Summerside.

saving for the man earning were guests of Miss Emily Mac-

$6,000 a year will be $554, while Lean, recently.

the tax payer with an income Mr. and Mrs. Alfred Colwlll

of $30,000 will save {1.300 and son Carmen of Summer- She 581d 8 Proportion“? tax side were recent guests at the

of 16 per cent of income would home of Laughlin MacLean,

result in a tax saving of “ex- daily 16 per cent of the exemp- tions to both taxpayers."

While Miss McGregor argues Five centuries after his death that all exemptions and deduc- Christopher Columbus remains a tions should be examined to re- mystery as to when and where move anomalies and inequities. he was born and where he is she does not contend that the'buried.

RIPLEY'S BELIEVE IT OR NOT

CONTRACT BRIDGE

By a. JAY BECKER

South dealer. Neither side vulnerable. OR

.854 QKQJIOBII QAIO 'nicbtdding: South West. North East

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' l on town ‘Opening lead—two 'of spades.

Paaa 24. a. a. so

Why is it that some people play their cards well and others don’t? Many factors determine one's skill in card play. but per- haps the most important of all is the ability to visualize the unseen hands. '

To play well, seeing 52 cards, is no great feat; but to play

well, seeing only 26 cards. is a knack developed by only a limited few.

Yet. it is not so difficult to play well if you go about it the right way. Take this hand, for instance. where East must have his thinking cap on to defeat the contract. Suppose he wins the spade lead with the jack and continues with the ace of spades, as most players would.

South would ruff the spade. force out the ace of diamonds. and then make the rest of the tricks, discarding his heart losers on dummy's clubs.

But if East is smart, he re- turns a heart at trick two and down goes the contract. Declar- er winds up losing a spade. a heart and a diamond.

w how is East supposed to figure out that the "dangerous" return of a heart is mandatory and that the "safe" return of a spade is really unsafe? Well. there are good reasons why East should shift to a heart.

He knows from the bidding that South has the ace of clubs. Without it South would not have an opening hid. He also

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nows that South has only one spade. because West indicated four-card spade length by open- ing his fourth-best spade.

A spade continuation is there- fore futile because declarer will ruff it. lead trumps, and even- tually score eleven tricks, dis- carding his losing hearts on dummy’s ciu 5.

50 East has to base his de- fense on the assumption that West has the queen of hearts. This is not a great deal to ex- pect of West for his raise, and. in any case, no harm can come from the heart return even 1! South has the queen. Accords ingly. East returns a heart at trick two, playing. in effect. as though he sees all 52 cards.

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WHICH'G‘Nnasr [RON VESSEL or THE us NAVY, wAs LAUNCHED lN i844 AND IN ACTIVE SERViCE on THE GREAT LAKES FOR 75 was

DAILY CROSSWORD

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