25 years ago in Canada ▶▶ Dr. Roberta Bondar becomes the first Canadian woman in space ▶▶ The "new" Ottawa Senators play their first game in the National Hockey League ▶▶ The Toronto Blue Jays become the first non-United States team to win the World Series ▶▶ The Westray Mine Disaster in Plymouth, Nova Scotia, kills all 26 miners working the night shift ▶▶ Four people are killed in a shooting rampage at Concordia University ▶▶ Canadian voters reject the Charlottetown Accord ▶▶ Canada enters into the North American Free Trade Agreement with the U.S.A. and Mexico 25 years ago in the United States ▶▶ Ross Perot runs for president ▶▶ Bill Clinton is elected as the 42nd president of the United States ▶▶ Hurricane Andrew hits south Florida ▶▶ U.S. refuses to sign the UN Convention on Climate Change ▶▶ Panamanian leader Manuel Noriega is sentenced to 40 years in prison ▶▶ Mafia boss John Gotti is sentenced to life in prison ▶▶ Jeffrey Dahmer is sentenced to life in prison ▶▶ The Rodney King riots break out in Los Angeles ▶▶ Ruby Ridge standoff takes place in Idaho ▶▶ Barney the Dinosaur makes his debut on the PBS network ▶▶ Johnny Carson make his final appearance hostingThe Tonight Show ▶▶ Miley Cyrus is born 25 years ago around the world ▶▶ South Africans vote to end apartheid ▶▶ Boris Yeltsin and George H. W. Bush agree to stop targeting cities of the United States and Russia with nuclear weapons, and formally declare that the Cold War is over ▶▶ The Church of England votes to allow women to become priests ▶▶ The Queen of England begins paying income tax ▶▶ Prince Charles and Princess Diana announce their separation ▶▶ Euro Disney opens in France ▶▶ McDonalds opens its first restaurant in China (in Beijing) Fast Facts Answers to Outside the Box Puzzles from page 52 1. Sharpshooter 2. You win some, you lose some 3. Down in the mouth 4. Falling apart like a cheap suit 5. A fool’s paradise 6. Going around in circles Canada’s leaders in 1992 ▶▶ Prime Minister of Canada – Brian Mulroney ▶▶ Premier of Alberta – Don Getty (until December 14), then Ralph Klein ▶▶ Premier of British Columbia – Mike Harcourt ▶▶ Premier of Manitoba – Gary Filmon ▶▶ Premier of New Brunswick – Frank McKenna ▶▶ Premier of Newfoundland – Clyde Wells ▶▶ Premier of Nova Scotia – Donald Cameron ▶▶ Premier of Ontario – Bob Rae ▶▶ Premier of Prince Edward Island – Joe Ghiz ▶▶ Premier of Quebec – Robert Bourassa ▶▶ Premier of Saskatchewan – Roy Romanow When did taxation begin inCanada? In 1918, the wartime government under Sir Robert Borden imposed a “temporary” income tax to cover wartime expenses. Despite the new tax, the Canadian Government ran up considerable debts during the war and was unable to forgo income tax revenue after the war ended. Income tax has remained in place ever since. What gives the Government the right to tax us? The constitutional authority for the federal income tax is found in section 91, paragraph 3 of the Constitution Act, 1867, which assigns to the federal Parliament power over “The raising of Money by any Mode or System of Taxation.” The constitutional authority for the various provincial income taxes is found in section 92, paragraph 2 of the Constitution Act, 1867, which assigns to the legislature of each province the power of “Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes.” The courts have held that “an income tax is the most typical form of direct taxation.” 54 | www.snowbirds.org
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