= ae 32 — Wednesday, March 4, 1992 -— North Shore News ARLO & JANIS® by Jimmy Johnson YOU KNOW WHAT CURTIS CALLS HIS GRANDMOTHER? © 1992 by MER Ine OUNsOL) ‘41 — SHE HAD THIS BEAUTY BUT THEN SHE HAD TREATMENT DORE ONCE GRIZZWELLS® by Bill Schorr TOOK You 3p 2. WHICH eee ene Y NEO ULSTRA ' PSEUDO- INTELLECTUAL, w WITH PREFIX FETIOH“.. “They stripped everything except your car's security system.” PET CORNER D.O.N.A.T.E. — ‘‘Brodie,”” purebred Springer Spaniel, in beautiful condition and well trained (in photo). Phone Doris Ore at 987-9015. Also waiting for homes: white Persian; fluf- fy tabby; three-month-old Dutch rabbit, beige and white. Please phone 987-9015 or 988-5643. PETS LTD needs good homes for: handsome eight-mon- th-old Husky; year-old Black Lab.; year-old purebred Shep- herd; three-year-old small Afghan X; three-year-old Samoyed X; variety of healthy young cats. Please call 988-7461 or 988-3988 (evenings) for dogs and 738-3794 for cats. HELP’S AT HAND HELP’S AT Hand, by North Shore Community Services (NSCS), is a forum for discussing government policies and pro- grams, benefits, consumer and legal rights, taxation and public services. Answers are intended only as a general guide and shouid rot be applied to individual cases without further consultation. Question: My mother, who was divorced, died in 1991. She hadn’t earned an income for several years, but received an old age pension. I've heard that there still has to be an income tax return filed for her. Is this true? Also, I completed the applica- tion for death benefit as her next-of-kin and I’ve just received a T-4 for the benefit amount, which was deposited to her estate account. Will I have to pay tax on the death benefit? This doesn’t seem fair as the small amount of estate “money there is will be equally divided between myself and all siblings. Answer: Yes, it is true that you will have to file a return on behalf of your mother for the year of her death. In the return you should report all the income she received from Jan. 1 of 1991 up to, and in- cluding, the date of death. The filing deadline for the return depends on the date of death. If your mother died during the period of Jan. 1 to Oct. 31 of 1991, the filing deadline for her 1991 return is April 30, 1992. For those who died between Nov. 1 and Dec. 31, 1991, the return must be filed within six months of the date of death, as is the case for someone dying be- tween Jan. 1 and April 30 of 1992. The tax return should be filed by the legal representative of the deceased person. This can be ei- ther the executor or an ad- ministrator. If you are unsure about who (sduteed in. w Poached Snapp (topped with shrimp 8 holland nie" wine sauce) that is, you should contact a lawyer or speak to our seniors’ legal information counsellor. Since there is no specific income tax return for deceased persons, you ‘will have to use the general income tax return. You will need to determine your mother’s income from all sources, including her old age security benefits. A copy of her 1990 in- come tax return may be helpful. If she did not file a 1990 return or other previous returns, these will also have to be filed. Revenue Canada pubiishes a booklet entitled Guide fer Prepar- ing T1 Returns for Deceased Per- sons that leads you through a step-by-step procedure for com- pleting the return, and answers common questions that arise. To request the guide, call the forms request line at 669-1033 locally, or 1-800-663-1665 elsewhere in B.C, . For general enquiries and assistance, call 669-5411 or 1- 800-663-9033. : In answer to your question about claiming the death ‘benefit, you may choose to report it either on your return under Canada or Quebec Pension Plan benefits (line 114), or on a T3 Trust Return for the estate of your mother, which you must also file. The T3 Trust Return is filed when an estate is created after a ~ person’s death. The. income reported on this return is that which is attributed to the period . ° after death. . The taxes payable on a death benefit may differ depending on which return you use. To obtain a T3 Guide and Trust Return, call the forms request line number given above. . If you reauire assistance with the general tax return and you are a North Shore resident on. a limited income, you can ‘call us at 985-7138. to arrange’ for trained volunteer. assistance at no cost. Completion of. the T3 Trust Return is not handled by our vol- unteers; however, a chartered ac- countant could assist you. ~ 8 er -Garlic- Prawns ‘(sauteéd in a light w . Mushrooms in garlic s All-dishes Ss Served with rice vegetables - and-bread BS - * Seafood Restaurant * 4 : 998-Marine Drive, North:Van jt yA ees | auce with )- = co a Expires March 31/92 a . o ‘. | a