THE MCG IU TRIBUNE
T u e s d a y , J a n u a ry 1 3 , 1 9 8 7
P u b lis h e d b y th e S tu d e n ts ' S o c ie ty o f M c G ill U n iv e rs ity
V o lu m e 6 , Issue 1 4
ASA Sidesteps Democracy b y Ia n M . H a r r o ld
ManxHappx Returns?
M aterials C harge T ax D eductible? b y J e n n ife r M o r i
Although McGill University is taking more money from students this year, Revenue Canada will be taking less. On this year's soon-to-be-issued tax receipts, the Course Material Charge will be tax deductible under the Income Tax Act. The administration had originally decided that the fee was not to be tax deductible. In response to a query from the students' Society executive made over the summer, the McGill Secretary General's office claimed that under Sec tion 60(f) of the said Act, texts and course materials do not constitute an allowable deduction. "The interpretation was based upon a straightforward look at the situation by our legal advisors," said Secretary General, R. David Bourke, to the T r ib u n e .
However, at the December 3, Post Graduate Students' Society (PGSS) meeting, Vice Principal (Finance and Administration) John Armour was asked about the tax status of the fee by David Schulze, PGSS Rep. to the Board of Governors.
"I was concerned with the reason why, the administration in imposing a charge at all, couldn't have chosen one that was tax deductible," recalled Schulze. Armour replied that he would look into it and his efforts resulted in a letter to the comptroller, obtained by the T r ib u n e , stating that the Course Material Charge could be tax deductible. "It's a question of interpretation," said Armour, referring to an Interpretative Bulletin issued by Revenue Canada in 1984 which lists admissions fees; ex amination fees; application fees; confir mation fees; diploma, certificate or degree fees; exemption fees and membership or seminar fees specifically related to an academic coursé and its ad ministration as "certain tuition fees" that are tax deductible. "We got into the question more thoroughly over the fall and re-evaluated the status of the Course Material Charge," said Bourke. "The Course Material Charge was not in existence at the time the bulletin was issued," added Armour. "As it says in my letter, Section 23 of the Interpretative
New Executive Director b y T r ib u n e N e w s S ta ff
The Students' Society of McGill University appointed Mr. Don McGerrigle as its new Executive Director to replace former Director Paul McCaan who left for a position at The University of Toronto early last October. Mr. McGerrigle, a native of Montreal and a former student at McGill, brings with him over a decade of experience as co ordinator of student affairs and services at Dawson College, a CEGEP located in Montreal. The Executive Director is responsible for the day-to-day operations of the Students' Society as well as the hiring and supervision of 24 full and part-time staff of the Society including the Comp troller, Program Director, Building Manager, Media and Advertising Manager and Sadies Tabagie Manager. Since the members of the Students' Council are changed annually, the Ex ecutive Director, who holds a perma nent position, helps the newly-elected members get started by familiarizing them with past policy priorities. Other responsibilities of the Executive Director include overseeing the operation of the
Society's General Office (located on the first floor of the Student Union Building), the operation of the Student Union Building and the Food and Beverage Department. Student Society President Paul Pickersgill said "We're very optimistic" about the appointment of Don McGerrigle who, Pickersgill said, was chosen from a "rich and competitive field". VicePresident of External Affairs Ian Brodie remarked that Mr. McGerrigle's ex perience and qualifications were par ticularly well-suited to the requirements of the position. McGerrigle's appoint ment was approved unanimously by the Search Committee reviewing the ap plicants for the position. Mr. McGerrigle will be an ex-officio member of various committees concern ing student life, programs and services and will be responsible for forecasting future needs of the student body. In accordance with McGill policy, McGerrigle's performance w ill be reviewed after six months. Mr. McGerrigle, who could not be reached for comment, began work at McGill yesterday.
Bulletin states that only 'goods of endur ing value' are not tax deductible, while the Course Material Charge covers items of transitory value." Therefore, the charge is not an ineligible deduction. According to Armour's letter, the Course Material Charge can be classified as a fee related to the administration of an academic course and obligatory to permit membership in that course. The tax receipts will bear a statement to that effect. "Our interpretation suggests that the action we are taking is correct," con tinued Armour. The administration is optimistic about Revenue Canada's acceptance of McGill's interpretation of the tax laws. "We don't foresee problems with the Department of National Revenue," said c o n tin u e d p a g e
General student apathy, election irregularities and liberal constitutional in terpretations have created confusion surrounding the handling of department association elections by the Arts and Science Undergraduate Society (ASUS). In mid-October '86, the Anthropology Students Association (ASA) found itself leaderless when president, Jim Cincatta, resigned for health reasons. Following this, Rob Pajot, runner-up for the same position in last spring's elec tion, assumed the presidency of the association. This met with the blessing of the ASUS executive. However, president Rye Symons stated "the legality (of that situation) is debatable." Symons denied any wrongdoing on the part ASUS, which handles irregularities in departmental associations elections. Calling an immediate election to fill the ASA president's job would have ig nored the reality of the situation, Symons claims. The 'reality' being that ASUS did not feel that time allowed for a proper election before the end of fall term. As well, they felt that Rob Pajot was a competent replacement. ASUS Presi dent Rye Symons had a "clear discussion" with Pajot and impressed upon him the seriousness of his new position and duties. In previous years, ASUS has acted as a guide to department associations that need or request help in conducting their individual elections. However, the precise role of ASUS in these matters is difficult to pin down since there is no exact definition. The ASUS constitution states that ASUS will recognize only those departmental associations which "have had democratically elected ex ecutive officers." ASUS finances recognized departmental associations with $4.00 per stu dent per year. Symons noted that the present ASUS executive is trying to define the Socie ty's role more clearly in an attempt to better deal with problems such as elec tion irregularities. The bottom line, insists Symons, is that associations will be held to the pro per electoral regulations. In cases such as the Anthropology Students Associa tion, Symons claims ASUS is forced to choose between technicality and reali ty in applying the rules. Mark Holder, ASUS Vice-President Arts regards the constitutional ambiguity as a plus. Holder, who is responsible for the Arts Departments' Associations, feels that there is a "flexibility implied due to its (the ASUS constitution's) vagueness." For this reason, Holder deemed it "not appropriate" to hold an election saying that the end of October was "too late in the semester" to fill the Anthropology position. Further, he noted that he "scrutinized" Pajot and that he may yet force elections before the general ones in March. Pajot himself said he did not expect to be recognized as president of the ASA but said he is fulfilling the duties of the position. Sue Edwards, ASUS Vice President Science told the T r ib u n e that "tighter reins" should have been kept over the implementation of Arts elections. Most of the remaining vacancies in the Sciences Departments' Associations were filled through elections last fall.
3
Underfunding, Vandalism Hurt Libraries b y E liz a b e th P a s te r n a k
The lack- of funding at McGill is seriously ' affecting the University's libraries. These libraries are under pressure to divide their limited funds between maintenance, development and investment. The current library ad ministration has been working to make the libraries more efficient in order to minimize costs and improve services. However, the strain of the limited budget makes it very difficult for McGill libraries to introduce sweeping ad vancements. The McLennan Library is a case in point. McGill's central library did not receive a budget cut this year. However, with the cost of inflation the denial of a budget in c r e a s e for the library is, in prac tical terms, a cut. Elizabeth Sylvester, the Collections Librarian for the McLennan Library, commented that the weak Canadian dollar has gravely affected the cost of ac quisitions, particularly since many of the books for the library are purchased from the United States. Sylvester notes that this is a problem common to all the branch libraries at McGill. Sylvester points out that the University should be more aware of the situation in the library. "McGill has the largest graduate community of any university in Canada. This means, in a way, that it should be funding its libraries better than any other because it is the graduate com ponent which is the most expensive. If McGill really wants to be a research university, it has to support a research library to go along with that." It
brom es not just a question of funding money at present is creating strong inter money for books, but, as Sylvester puts nal co-operation and organization it, "bringing the library into the 20th within the library. In contrast, the century." The 21st century is only thir McLennan Library had a great deal of teen years away. money at its disposal in the 1960's. "Updating" would include a better However, as Sylvester remarks, the organization of staff, the development of library soon learned that throwing a more efficient system of processing money at a problem did not necessarily material, including an automated system solve it. to compensate for the administreative Co-operation is a key factor in com neglect that Sylvester feels has occurred mencing new projects within the library. over the years. William Curran, director of Public Ser A portion of the money that the vices in the McLennan Library explained McLennan Library receives is channeled that if a certain area, for example Collec toward these projects of improvement. tions, requires extra money to fund a One of the main tasks is to attempt to particular project, the money must come simplify the budget. The transition phase from all the other areas within the has begun by redefining the categories .library. within the budget. Sylvester hopes that However, there are a lot of hidden through a more organized budget, the costs, particularly the acquisition of library will be able to illuminate its books. Curran points out that $100,000 needs more clearly, as well as coor worth of books; a good portion of that dinate targeting toward pertinent issues. money is spent on the labour and Sylvester notes that the library has at materials necessary to process and tempted to cut out inefficient practices, shelve the books. such as paying in advance for certain A further problem may develop over publications and thereby losing interest. the question of space — there is little The overall library system, 24 libraries point buying new books if there is not in total, is decentralized. While decen enough shelf space to make them ac tralization does improve communica cessible to students. tion within a given library, it has been in Despite the problems at the McLennan efficient in other areas, particularly Library, the staff is promoting several management, where, Sylvester says, projects which w ill directly help there are "too many chiefs and not students; Curran, is aiming to improve enough Indians." Measures have been accessibility for them. This project taken to balance these problems, most would in clu d e: im proving the notably by reducing the number of ac microform, developing proper signs in quisition departments from twelve to order to ameliorate access to certain seven. places, making sure decent copies of According to Sylvester, the lack of c o n tin u e d p a g e 3