It‘ll be a happy day for me when my daughter completes her education, though that is not in the foreseeable future. I‘m all for education. 1 make my living at it. But she already has two more degrees than her old man, is working on a Master‘s degree, and is talking about going after a Ph.D. after that. She has a BA., a B.F A. (Bachelor of Fine Art) in music, and a Bachelor of Education. She is now raising two kids and hurling herself into a graduate course in Psychoâ€"Pedagogy, whatever that is. Maybe it has something to do with studying all the psychos who are pedaâ€" gogues, or vice versa. If so, she‘s going into a field with a ripe future, for there are plenty of us, and more heading that way every day. Especially around this time of year. It‘s just that I seem to get tangled up in certain "projects‘‘ she takes on, and find myself running around the country like a dart in a high wind. As a result, yours truly wound up driving over 300 miles and digging up oldâ€"timers However, it‘s not that I object to her piling up degrees. That‘s admirable, and I‘d be happy to introduce her some day as ‘"my daughter, Doctor Smiley." Last time, she was taking a coprse in Archaeology, and had undertaken to do a paper on folkâ€"lore. Like her mother, she is never satisfied to do things the easy way Instead of cribbing some junk out of a book, as other students do, she wanted it to be original. From now until April 30, many of us will be feeling the effects of the illâ€"begotten November 12 budget. Perhaps by the time all tax returns are filed at the end of this month, Mr. MacEachen will have heard enough complaints, and finally realize he must go back to the drawing board with his budâ€" get. Meanwhile, the Department of National Revenue cannot process tax returns filled out according to the budget, until the budget becomes law. The people who will be hurt most are those expecting rebates, who may have to wait a long time, and small taxpayers who are paying taxes which may never actually be levied. For the 1981 returns, taxpayers have to worry about capital allowances, buildings or property sold or transferred, income-averaginï¬ annuity contracts, registered retiremert savings plans (RRSPs), small business bonds, and a long list of other proposed tax changes. The income tax law itself is so complex that thousands of Canadians must consult with tax experts each year. And now, to further complicate the situation, we taxpayers are required to deal with intricate hypotheticals. Finance Minister Alan MacEachen‘s November 12 budget has not been approved in the House of Commons, so it is not yet law. Some parts of it may never be law; or for that matter, none of it may ever be law. Yet Ottawa‘s Department of National Revenue has announced that both individuals and businesses are to file returns as if the budget changes were law. e If taxpayers don‘t pay now and the proposed changes are retroactive to November, many people would not only owe the government money, but also interest on what they owe â€" 16 per cent now, with the rate to be reviewed each quarter. It‘s that time of year again, and taxpayers are in a dilemma as they prepare their 1981 income tax returns. PAGE 6 â€" WATERLOO CHRONICLE, WEDNESDAY, APRIHL T ax return time Tangled up in projects Monday to Friday 9 0C a m to 5:00 p m who couild lie through their teeth and come up with some tall yarmms that were a combination of imagination, fact, and heiferâ€"dust. This spring, I‘ve been suckered in again. She‘s doing a project on retired and soonâ€"toâ€" beâ€"retired teachers, and wondered if 1 could dig up some relics and ask them to fill in a ten page questionnaire, and tape some interviews with some of them. In an airy moment, l said, "No problem Just send them along, and I‘ll shoot them back to you."" There is never such a thing as "no problem" when you are dealing with Kim. Had to dig one of the sources out of a beer parlour and he spent an hour telling me that the oldâ€"timer I‘d seen just before him was full of it, and then went on to a magnificent display of the pot calling the kettle black. Anyway, we had a pretty good day, and it only cost me about $20 (before gas went up) and a pair of leather gloves 1 left somewhere along the way. She got a good mark for her project. 1 made up a rapid list in my head. First off, I was rather shocked at the number of former colleagues .who were living in penurious retirement. } felt like the last of a dying breed, still soidiering on in the classroom. My second shock came when I began phoning these poor old souls eking out a bare subsistence. One was in Florida, another in the Bahamas, a third in California and a fourth in New Orleans. Publisher: Manager: Editor: Paul Winkier Bill Karges Karla Wheeler QFQOW _ e ya_t S £ The envelopes were too small for the foided questionnaire. The return postage was 35 cents a head, not 30. So dear old dad had to dig down for envelopes and stamps. Those sent out of town cost 65 cents postage, plus 35 cents for the smaller envelope inside. That runs to a buck a head. 1 soon realized I wasn‘t going to make much on this project Finally, 1 rounded up enough to make some kind of showing, and everyone of them was happy as a clam, busy as a bee, and thought me an idiot for not joining their ranks pronto. However, as I‘ve known for years, your kids may be out of the nest, but it doesn‘t mean they can fly. They still have their beaks open for a nice Juicy worm. Also spelled loan. A fifth was spending the winter skiing in Germany. In the Alps, not trudging along a crossâ€"country trail. A couple of others were throwing cocktail parties when I called and couldn‘t hear a word for the babble. Still another was out skiing every time I called. Well, the questionnairés arrived, as promised. Kim had even enclosed enâ€" velopes, four or five of them with a 30 cent stamp for return. She had enough sense to send them by bus, not mail. I presume she wants to complete the project this year Then there were a few longâ€"distance calls to discuss "our‘‘ progress with the project. Add a few bucks for gas, deliverâ€" ing and picking them up. 1 am not complaining. I saw a number of BILL SMILEY And I began to wonder: ‘"What am I doing beating my head against the bonâ€" eheads of students when I could be lounging beside my brother‘s swimming pool in Sarasota, Fla., or out watching spring training of the major league ball clubs in the south or watching the Nowers grow in England, now that spring is there Answer: ‘"You‘re stupid. Get out before they carry you out."‘ old friends, everyone of whom wanted to ply me with coffee or something stronger. I realized that they were, on the whole, leading happy, useful and stressless lives, though some have had illnesses. The Chronicle welâ€" comes letters to the ediâ€" tor. Writers must identity themselves through their name, address and teleâ€" phone number. We reâ€" serve the right to edit. 9++ Letters policy