BULBY ETD
AJIALLEA WATPOr
KAP AMBPOCHA? —

Toe HPecror ‘HOBORANMEHO-
cunol Kavoampxol - Tlepxsn BY

sl nOyneTecn B Ratenpl Henopoy- ;
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HA Gp. Paxyloreca 3 THM, THO)
y gB'AOKy 3. BPOUNCTOCTAMH yy

YKpalHChEHX KATONHUBEMK GIM~ |
cKorip no0ga ‘MexaMH Yerpaine |
Tig cyyacny’ nopy esmeronat

wey wapaxosye 15 BragKR: 8

enicrorm), Ilisgenuitt Asepymi
— 2, Ascrpantli — 1,8 CIA —}
3 ‘apxHeTMeKOM-weTportotT) j.
p Kanagi — 4 (1 a PXHEMACKON~
MMTPODONHT).

LHEBYEHKIBCbKE JUHI
‘HA ,, COMSIBUL”

 B wsax 26 i 27 cepnna uu. 2B.
gaxonamM puracunKia  ,,Coios3is-
xu” YHCowsy TPOXO RHR plies
YeNKIBCEKI gai” na TIR ocenl
Ha mporpamy inmipesn cKaoyqa-
anca: Borocay enya 8 HaNipen-
Hi 4YEKpSINCBSRoro Nsapomy, AKEe:
Bincnymus o. JloGosanp Iysap,
ABS Kowepra i sucrapka KHH~_
“3KOR, Y RONWePTAX BIANH yUACTb
onmepHi cnipaxn Mapia Jincorip
i Mupocnan Crana-Crapiupent,
cexpunanp B. Uicwk, aekanmato-
pm Bacuxs Ulycr, Hpocnaas Mi-
HoT-Pynakesny, Apera HKoranb
_iTasopia Cannax, xop Kypcan-
tip nix AnpHTyYBaHHAM PaxwuM
Casyarn | akomnanparopn — Ons
ra Jimerrpip ta Mapia Llicux. Bu
-CYasky KHIGKOK, romosiro Dles-
-S@HRIANY BNauIrysap pex. Bor-
nan Kpdsuis.
 Brerynans is crosom Ha KOH- |
ueptax loopy imwex sarogax |
rari ocobu: pea. A. Jparan, ina.
Crenayn Kyponace, Borgan Kpap-
uip, renopa YHC Wocun Jinco-.
rip, a-p AHpocaas Magox ta in-
wi, ¥Y csatkypannl va ,,Corm-
; Steni™ poae yuacrs Konrpecmen
®Pepuang Cr. Doxepmen, wes
NPOMOBNAB B yepaluceniit t
raificerift MOBaX,

MOHOrPA@Ia fiPO
A, BOMHAPOBCbKOrO

 &A-p JL Bimap. noincbopmysas |
yuacuHRis sacinanum Jleapepcp-
Kol rpynut YBAH mpo re, nyo

Angpin Botinaporcexoro, Hebo-
wa reTbNana Mas3ems: Sragaua |
MoHOrpaciuna posslgka sikopH

CTOBYe BCIO xorenepluunio yoc- |

Tytiiy aptoposi xlreparypy mpo
HarOsoRYoro crinpoSiraiaca
reThMana Mager.

rOTYETbCA NO APYKY
NPABHHYHA SBIPHHK

Oxono wicth porxip tomy To-

BapHcrBO YRPSINCLEMX TIpanun~ |

Kis sp COIA sroaryermno Be Hp1-
Vopry csi nepumi amypyan: |
»lipasnnyia Bicnmk", p mkomy |
MOw0Ba TOBapHersa A-p Borgan |
Aseposny ra tTprunenna pegax- |
ultna Konerfla gacypanm uinp
nyOnigauil, nyo xorina ,,Wan’Roa~
TH Bo cBiraax yvacio yrpalnca-
KOTO MPasHHyoOre MuTrA” ua pig |
UNX SeNAN. ToBApNCTRO HeQaD- |

no BigsHaunno epi 10-ru pidg- 1.

WHA topline icHyponna. Bouo siz
porkis sxawrosysano uixanl yo-
nroniai.

QOunak mpo npaBHHKip yRpa-
THUIB CAYUINO pPO3 BHMCROBHBCH
Ha 31bpanmo opanninin noxin-
Hitt sate unui a-p K. Tponu, |
AKMM DOCHIBHO CRA3aB Tare: yK~
PAIHChEL NPSBHKEM wperpacHuo
BCIX oOpragisyloTh, ONHAE KON)
Wye PO HMX CAMHX, TO BONM HE
e chnl ceGe ak cnig 30pranisy-
porn. Wie go nesyol ipa cryn
Ha 3aBppaM.

Henaspyxo TroBpapncrpoe BMCTaNO
oOODHHIG? ancr, B AKIM mToBlyOM~ |
dic yYEpaInch RMX NpanpnuKip npo
NIMTOTOBRY AO ApyKy aApyrore|
“nena ,,Tpasnimoro Bicavxa",
TOABS AKOFO JANeQKMTE Bin mepr
BeHHOCTH camux npapHKnis, mae)
rplorn4unore-3KepreenHore yKpa~
THCbROFO TPOMARAHCTEA ‘ra Ha-

»lipasnnum S6ipyiumom”", Gaue.

‘Mo crapaHHo migiGpani marepians |

yspaluc,xol spanmrdio! alrepa-
spype go 40-pivun) yepaincpxoi
nepmapHocrt 1917-1920, 3 {fero-

_ pil yxpalnebKoro mpapa, 3 xilo~ | page

qoro Mmpasa B YCCP, ROCTLAN di
“mpoGsemm, cnoragn npapnnnls,

aia
| Hos. ‘Tlepmnat posgi AO 40-pi+-

a jug -yxpalucazol RepRABHOCTA
| poWKcTe: BEENCHHA Ha warrpo~ vsarth

@inaneail slaGynetsca 3130]

Yepaincyrol KRarownnpsxol Tlep- |

Esponi — 5 (2 Tomy ABA apxit=-| Bo ,
i pafricexof Tpexo-IIpanocnasuol

| Tepaan. |
|M, BPESIEHb HA BCEKA-|

Bi sHrotosis MoHorpadbio npo |

| TBopM
Wrpasca, I Jinapr, Ocmm & |
}apia 3 anepm Jin Boren" -~—
i whouge aiera” Wyarini.
Axownaupiogap Jan Kone- |
apr.

merreesoer romani Ta yom~-

1917-1920 pp. mocurs cobop

jaw xapaxrep. B Hin o6ronope-
paHoro apxmenmceona Yxpalu-| ne wyure camy Hagquinpauce-

xy ‘Yupaluy RU sywoasdteHo-yep-

bEMR GMAT, ane ¢ TAM
iiareplagn 4 npo Taawuvaty, npo
Kapnarcery Yepalny Ta Haplth

| posmiwmeni sareplamK, RBIAOTE~

ca Bucalgom xosroplunol gocaiy-

BIIMCH HA BOFOCAOB-
CbKi CTY 8 Y BAHHINIES#

Uepxen sp Kanani no wacy noby-

goa Honore 6yqgrnuxy Koxeril ce. |
Angpen ua yuisepcnrerce rif m0 |
jul Gyge micruTHca Bp OyaAMuxy
iy, 115 Mexpet Es. y Biuninesl.

Yorupupiuna srua Gorocnos-

ChKa likona gae nigrorony a6- |

CONbBEHTAM Wa NpPasocnapnoro

CBAQICHMKA, 2 TAKOR yDPAAOBO |
eTryninb wluenuivra |
reomoriy aGo Oakanagpa Teo |
rfi. Kangnaarn ao GorocnoscaKco! |
WUKONH NOBHHNL MATH JORINYERY |

NpHIwannn

npnnaiminl mosuy ll-ry anacy
(marpukysAuiio) gp Kanagi a6o

ONHOIHAYHMA CRYNMUNE OCBITH 3. }
nossa Kanaan. |

XTO BUHTb B YKPAIH-
CbKOMY MY3HYHOMY
| IHCTHTYTI

B HbIO-MOPKY?

Ha weinput pik 196L/62 5]
Yepalucexomy Mysnuanomy Inec- |
igeryti p Hew-Hopry srocnaga-
| THMYTh NPEGAMeTH HABYSHHA Ha-.
dopreninn —-
| M. Batizosa, B. [pynzuu, 7. Ka-
panosicy, a-p 3. JInepxo, T. Mu- |
pounimenko, O. Mysmuenko, a-p |
iM. Tlonepcaxnnt, I.
ixea, M. @omenco, €. YUsnenn-
epxa i K. Ulura; cxpinca-siona |
— B. Dieux, sionponvena — [|
Jt. Tlonesenra? |
aetrra — B. Bab'ax; anpurer- |
tTypa — I, Conesmupknuit; reope- |
THYNL TPeaMerTM, icTODIR MY DIKH |
Ta Romnoanuia — B. Tpyann, z-p |
(3. Jincexo, 1 Hexinpepans i M. |
| Pomenno. I. Mupownmuenko se- |
[AG .MYSNYHMT CagouoR”, a pir- |

CTY] @Guyrresl:

Conesuub~

Hoginpepxint i

MIKY i yrpaincex!] ranku — ©,

HAICbKIA BHCTABI

‘ Monoga

pil”.

Binannail,

Cnipauxa Oyaa gospe anuecno-

PHOpAaNAa i cpoim GancKyune ro- |
| socom Ta goGporo imrepnperani-~ |
ek) cnipaneax nicenb agobyna une |

pe npwonamia omyCaixn.

LEHTPAJIN YMIB CILA

Yepaluchenn Mysnynnh Duern |
Tyr y CUIA s3aninuns ges'arnh |
pik caoci zlnanneern. B urine |
Homy pou! 1960/61 sin nowNprea |

ciTKy cBOIx Blaginip AO NNCaa

18. Zo wboro mpHnceguanaca My- |
QMUHa cTygia ga-pa B. Tlaunan- |
chkoro p Monxepci. B tix po- |
ERX FHHITCERLCbKA TPOMaAa IML |
HMNQCR HOBHMM DMOTHHMH ne- |
nororamnu. Tlicns nepeisay a Es-}

poo go CHITA npnerynap 30

mpani sigownt wy3snxonor i Kom: |
;mowrrop A-p Sunonit Iiucpxo. 3 |
'Bpaainil npyixan negaror Oner |}
My3ugenko. Jimpexuli YMI ra- |
KOM TIOWIACTEENO IMpHegHaTH 20}.
cuipnpagi pygHauioro nimuicra |
il nenarora npocb. Bopnca Nax- |
cHmoswua. Paso y ncix 18 asin- |

pinax impanwopagw 54 nesgarork 3

piskux aAlLIAROK My3HYHOrTO BM- |
| XOBARHA, -
tunx yeranos. Ia 3anyyenoro 3mMi |
ety gpyrol Kirn »TIpaBHHAONO |
| Bicuyea”, HASBANOTO THM pardoM |

Qegarorixppem i aginicrpa-

igicso YMI. xepypas gupexrop |
YMI Irop Conennunxrct mp Ht cris
iupard «unesis gnpernii: rpocb. |
B. fpyanna, a-pa 3. Tuceka ‘|
| irpocb. I. Heximcaxoro. O608'a3- |
KM agminicrparopa sirmconynan |
|A-P B. Nanigzop.  Megaroriun |
HA CKHANANAcA 3 “unéHia AM |
| pexnt! i xeplsimmis singinis VMI}
(ani 1. Bunnnopra, fT. Sanecn- |

nol gpaqi Naumx npapHnxis ||
}romy BOHM e€ oii.

cnipauxa Mapisixa
Bpejacup sucrymana se cybory, |
26 cepa 1961, 5 rog. 6.30 amt, |
}Ha sxonyepri, uo fore BaawTy-|
parn Koponiscnka Myagruna Kou |
cepsatropin i Bcexanancena Bu-|
perana os ,.penacrens - ABaHTO-

B nporpagy sonuepry paifuu- |
Pixapaa

ONTARIO |

-HACTYMIHI MUACTABOBI HH®OPMALI MPO 3% NOAATOK PO3APIBHOFO MPOTAMY, WO YBIAWIOB Y WMHTTH 3 1-HM
BEPECHA 1961 P. BYAYTb LUKABHTH KOXKHOFO MEWKAHLS OHTAPIO.

Tony BIPOBAMKeHNO NOAATOK?

jeropil.

BuacnigoK Toro BHMormM fo mpoBinuimnol cKapoOuHn no-
criftuo spoctraiorn 3 Gesmpuknaguorw mponopuien. Ian mpu-
KNany: BITpOnOBM HacTynHux n’ATh poKis Mycumo Buby-
WyBATH Tucayy urKia gocrarHbo BenwKHx Ha 500 yuHip
KomuHa. Ile 3HaumMTs, wo npoBinwiltni cyGceuaii gna wiKin

MYCATh 3HA4HO 3pocTn B SesmocepeyHbO HaltOmoK4uMx po-

Kax, a60 nooguHORi mMicueBocTi cranyTs B obsn44i 36inb~
QICHHA MICHUeCBMX nNogaTKis ax mo Kaninrea, wo06 sabesne-
QHTH BMXOBHI noTpebs.

UInwrani, goporn i imu nmy6niuni po6orn mycare rex
Gyru 3HadHO 36LibuIeHi, 106 3aGbeaneunTs noTpebm pamz-
HO 3pocraiouol KimbKOCTH HaCeNeEHHA.

Bama mposinuin mycurs 30LrBumrn cpol npHOyTKM Ha
oxono 150 minpitonis gonapis piano, uwjo6 morry cbinancy-

.BATH Ui WMTTEBL NpOeKTH.

Posrmagawun sci Harnagel MORCTMBOCTI MpoBiniil AK
gno6yrm rpouri, Bandi mpenzcrasnmxm sp Kaine Tlapxy pi-
ITMJ, WO Hai BenwuesHi dinaHcoBil norpe6a He MOR YTS
6yru noKprTi 3 icHyIouHx pKepen upHOyrKis. Yarigueno,
lio 3AKOH pO nogaToR Big peTramiunoro npogamy (The Re-
tail Sales Tax Act) Gynze HaHOinnu yweenHM i HaitOinem
npakTMtHMM croco6om aia Meuikanuis Ontrapio pHectm cBik
rpil fo KotTin IXNIX DIKLO, WinMTanis Ta lHmIMxX BaNwM-
RMX mocsyr.

Tlepen ocbopmMneHuAM 3aKOHY Mpo NowAaTOK Bly WeTaniu~
Horo mponaxy B Ontrapio Baul ypaa ayxe cKpynyaAHTHo
upOCTYTiIOBaB NMOWAaTOK Bin nNpopaxy B CeMHM INWIMxX KaHan-
cbhKMX Itpopinuiax i Gararbox miratax AmepuKn. Onrapihi-
CbKHM 3AaKOH TIDO NOMATOK BI MeTraniaHoro mponancy mae
HAMLINPUT GBITbHEHHA 3-NOMIRK BCLX IHNIMX MOmATKIB Big
mponaxy. TinmbKM B BOX iNUIMX MpOBIHIAK NOmATKOBA CH-
crema € Taka CaMaQ HHSbKa AK B Onrapio.

CTaTaHHa NOLATKY

Ti, AKI peryagpro wpogaiorTh TroBap, abo nocayry AK HOp~
MANIbHY HACTHHY IXHbOrO SAHATTA 4H OinpMeMCcTBAa, My-
CHTb BHECTM 3ANByY Mpo 3apeecrpyBaHHA ak npogasua. Th,
WO Be BHCC BANBY, OREPICVIOTh Tenep cui o3BL.

Boun 6ygyre craratn 3% nogarxy Bin WinK TOBapiB mpo-
QQHMX OCTATOUHOMY KOHCYMENTOBI. Tlonatox Oygze crary-
BAHMM TinbKM pa3. TaKMM 4YMHOM 3apeecTpoBaAHMM rypTip-
HMK Gyne 3aKYNOBYBATM TOBAPKM Bi Npomyuenta gua nepe-
npogaxy BLIBHMMM Big nogaTrKy. Bin y cpow vepry Gyze
upogasaTn pApiOvomy npoyapucsi tex Gea nogarky. Topi
npi6unh mpogapeus Syne eTraraTH nogaTroK, KowM mpogae
TOBAD KOHCYMEHTOBL.

Ghibul 3BiabHeHHA DAA KOHCYMeNTIB

Bisnburicrs DIOReCHHMX HKHTTEBMX HeoOxigHocres ¢ BLIBHM-
MH Big] oTIogaTKysaHHA. Xapul, mpyrincanl MeqHKaMeHTH,

MeIHYHI TipMuangn, guTave oninHA — sce ne BimbHe Bi

nogaTrxy. Onanopa osmpa, enexrpyia, SenamHa — BimbHi.

Yacormmen, xypHamm, KHOKEM TexK BLrbHi, He napaxosy-

€TbCA NoWaTKy Ha pecropaHHMul KapyY YMCNeHHH OKpPeMO TO
peor 1.50 gon, aGo menue. Komnul npozan nroxunh,
ube 17¢ pliipunit. Wi i Gararo inuex 3BLapRenb ¢ AOKTATHO
BHACHeH] Ha crettinsbHMx OnAHKeTax, ARI Tenep BHCHAa~
eTeen Reranicram i inti ompomaByaM.

JapeectTpor

6m, AKI mpogatoTs ,,nocryrn”,

Jliomn ne onomaTKopani

Aioss¢ i int GyAMHKM e nikcHow BUACHiCTIO 1 BriQHO 3 THM
3QKOHOM He € NpegMeTOM onogzaTRYyRAHHA. Bygipenmbul KOH-
TpakTOPH NNATATL NosaToK BIA MaTepiasy By2KMTOrO Ha
mim, a6o inwy 6yainmo, ane He NNaTAT NORATRY 3a mpaliio,
HKAa CTAHOBMTh BEIMKY YACTHHY SaragubHol WiHM OMY.

FAxmo ROMAUIHe yCTATKOBAaHHA, Take AK 3aHaBicH, mexl,
XONONMIBHUKH € mpogaHi 3 JOMOM, NNaTHTLCA MoOmaTOK BIA
AINCHOL BapTOCTH Takoro yCTaTKOBaHHA.

Nocayru wiapyi pla nozarny

TinbkM pyxome mafino, Tenecbouiuni nocayrnu, 3 BMinKkom
HORaMICHeBUX POSMOB, € mMpenMeTromM onogaTrKyBaHHA. Oco-
AK HANpwKNan cbpusieps,
MHOUL CANLOHM KDpaCM, NPANbHI, KEMINHI OpPaNbHi He cTA~
raioTh nogaTKy, ane Tpeba naaTHTN nNogaATOK Big WIHH Ma-~-
TePINNY, AKH BOHM 3YKMBAIOTL mpm mocmyrax. pore, Ko-
AM HanpaBa BHMarace 3HaY4HO! KimbKOcTH “acTHH, abo MaTe-
pinay, —- Wid paxyHor nigsarae onogaTKYBAHHI, AKLUO
ina MATEPi Ay He € MOKasaHa HA PAaXyHRy OKPeMmMO BIA WIHH
3a mpairw.

BunanKosi nposani

Komum oco6a mpogac TropapH upHBaTHO — TY TpancaKLuo
HASMBACMO , BHTMaXKOBMM mpogax”. Y TaKKxX BHTIagKax He
mpogapenb, a noKynelh Tonapy ¢ 2060n'A3aHMH noBiQOmMM-
TH mpo KyNHO i 3amnaTnry nogaror sig saxynounol winx
no Konrponepa Donarkis.

Kynuo0 na cnaarn

Tlogatok Big nmpogaxy HapaxoByeTEcA pig noBHol npozax-
HO! WHHM, HABITS AKIO cIVaTM PpoanomeHl Ha DOBrUk mepion
wacy. BiACcoTKM NIANATaIOTL TEN ONOMATKYBAHHIO, AKILIO HE
BUKa3aHl 1 He BMUMCTeH] OKPEMO.

Buminu

TIpa BMMIHi OATHTLCA nogaToK Bi, cIpaBKHbol mpowax-
HOL WHM, MOMeHIWeHO! WINGO 3a BITMiny.

Ciapebke rocnogapers

@apmep ¢ 3pinbHeni Big nomaTKy Big Glumwocr yeTarKko-
BaHHA, PibHMYOrO Hacinna i KopMiz, aikip gana xygo6n
i Big OaraThox inuinx Tronapis, wo ix yxumaioTh y cimb-
CbhKOMYy rocmoyapcrsi, |

Excnopr i imnopr

Tosapm excnopropani 3 Onrapio He nignaraiwrh onomarKy-
BaHHO TOMY, WO NORATOK BIAHOCHTLCA TINLKM BO Topapis
yocusanuxc B Onrapio. Srigno 3 MM 3aKOHOM mpogyueHTH
NpOAYKTIB, YKMBAHMX AA Bupoby ToBapin ona nepenpo-
AaMKy, He Ni WIAraiwrTh onogaTKyBanito. Ore ix KOHKy peH-
MmKHa MOSHI Ha eKCNOpTOBOMy PHHKy e 3amepxcana 6e3
SMIH NICIA BIPOBAWKOHHA WbOTO nogaTKy.

Tosapx imnoprosani yo Ourapio nidarzmore onogarxy-
BAaHHIO TOMY, WO BOHM 3aKyTNeHi AA yuTTA B Onrapio.
Tokynet, imnoprosaHnx Topapis MycnTb sannarurn TaxMit

cami mogatron, ak6M sin nuaTne oHTapijiceKomy mponaB-
WeBi 3a 3aKynneni TopapH Bp Onrapio.

Biuatim pyxomoro matina

Oco6y, mca Gepe B nociganua pyxomy Baaciicrs i nmaTuTs
34 YKMBAHHA BHHAMMHY Wry, yBarmaerbca noxyrmem ici
BIACHOCTH 1 STiHO 3 TMM 3A€KOHOM BOHA MYCHTh WaTHTM
NOMaATOK Big UHM BYMHaAlimy.

HE

ae tT | i nposasui OLeMxyWTb cnenimabnl KapTH 3 Alcrow onoaaTKOBaNHx | BiabHAX Bia nomaTKY

ronapis. Koxuaa 3 HHX NORCHIOE AK CTOCYBATH NOLATOK AeTaNiunoro NpOkaxy 8B NOOAHHOKHX powax migmpur
-ewers. Jlonarxosi incbopmanit sroana onepaate pig Oxpyoxnoro Biopa TNogarry (Diseiet Sales Tax Office),

RKHA _obcayronye Bay rpowamy.

Pix) xm. Tita ml es)

Haul arpatx, xponika Ta peren- | Fa, i. Kapaxoswy, A. KoSpr,
gif # 6i6alorpacil. Calg no6axca-| A Moacwra, O. Haxoneuia, A. |
qm ynpasi topepuersa oromocw-|Ulas’sx i A. diana, 10. Opan-|

ru oMicr Toro ,JIpanmryore 36ip | cud, B. Capamera | 1 IO. Tns- |
“amma a", uo Gyge Ba0xoTOW p! pincexsny). | a

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