i Editor's note The Whitby Free Press would like to take this opportunity to introduce to our readers our new weekly section: "Living in Today's World." "Livirg in Today's World" will deal with many topics and subjects of interest that are not normally covered as regular news stories. In this section, we hope to give you needed and valuable information on such things as fashions, home improvements, interior design and decorating, hobbys and crafts, tax tips, consumer information, recipes, among others. While this section will not neccessarily cover hard news events It is hoped that our readers will find this section both useful and informative.' In the future, we hope that this section will be one of the most read parts of our publication and that everyone will enjoy its contents. However, we feel we cannot do it alone. If anyone • has a story idea, a recipe, a household tip or suggestion that could be used in "Living In Today's World" please sent them along in writing to: The Editor, The Whitby Free Press, P.O. Box 206, Whitby, On- tario, L1N 5S1. Any story ideas or suggestions that we use in the paper will be acknowledged. larger than before, or a cozy apartment, thought must be given to how we design the interiors. Therefore, in this series of articles, we'll at- tempt to learn the principles of interior design which will allow us room for self- expression and growth. We won't, however, deal with faddish furniture or ac- cessories as these lock us in- to a form of living, which we may outgrow in a month or a year. Have you ever felt, when you walk into a room, yours or someone else's that something isn't right? It may seem like the room is on a tilt or that they're about to move. It may feel too busy or it might seem em- pty. In the upcoming ar- ticles, we'll learn to design and decorate using rules that professional designers and interior decorators use in their jobs; rules such as form, proportion, scale, balance, unity and har- mony. We'll find out how to analyze, measure rooms and make floor diagnosis and plan furniture arrangemen- ts. colours will be examined. Treatment of floors, walls and windows will be studies, as well the when's and where's of fabric and lighting. Once all these basics are seen, the following articles will deal with creating and executing successful rooms, from the entrance to living room, kitchen, bedrooms, dining areas and even gar- den rooms and terraces. When finished, we will be able to design our own in- teriors- to look as good as those done by professionals. Next week we'1l begin our first step by discussing form, and proportion and we'll have questions relating to there topics. I hope you enjoy the ar- ticles and derive some benefit from them. Tax breaks for marital changes This is the first in a series of articles about preparing income tax returns. The articles are written by H & R Block Canada, Inc., Canada's largest tax service. Parent who were separated or divorced the last tax year have several options available when claiming personal exem- ptions on their 1980 income tax returns. A taxpayer for the main- tenance of a former spouse and/or children in the other parent's custody may, in the year of the separation or divorce, claim a deduction for the qualifying main- tenance payments, or, if more beneficial, those exemptions to which the taxpayer would otherwise be entitled as a married parent, including the married exemption and the exem- ption for dependent children. This option is only available for the "year of the change in marital status". The parent receiving the alimony or maintenance payments must include them when reporting income regardless of the option the payer chooses. It is possible for both parents to claim exemptions for the same children in the year of separation only. For instance, if one parent sup- ported the family before the separation or divorce and the other parent now has cutody and control of the children, both could be en- titled to the exemption for wholly dependent children. However, if one parent makes a valid equivalent to married exemption claim for one of the children, the other parent cannot claim any exemption in respect of that child. The parent claiming an exemption for a child must include the applicable por- tion of family allowance payments in income. A parent who has custody of a child and who remarries can, if elibible, claim the equivalent to married exemption for the child in that year of change assuming the new spouse doesn't claim an exemption for the child. Guidelines for Efficient Kitchen According to General Electric kitchen designers, ail kitchens, large and small, have three main centers. Their locations govern the function of the kitchen. The three main centers form a work triangle that should measure between 13 and 22 feet. The sequence of work in a kitchen generally moves in an easy flow rom ithe refrigerator and storage center, to the preparation center, then to the cooking and serving center. The most logical arrangement, then, has the refrigerator and its associated storage areas for foodstuffs near the service entrance. Blending into the sink center, the cook-and-serve center should be located as conveniently as possible to the place where most meals are eaten . . . but, with a good energy-saving relationship to the other main centers. Studies have shown that more thar. half the work done in the kitchen is per- formed at the sink. There- fore, in the ideal situation, the sink, which is in the preparation center and becomes the clean-up cen- ter is between the refrig- erator and range.t WIITBiY FREE PRESS, WEDNESDAY, FEBRUARY 4, 1981. PAGE 15 EDITOR'S NOTE: "In- terior Design" is one of the new monthly features that will appear in the Whitby Free Press' new "Living in Today's World" section. "Interior Design" is writ- ten by Peter Szarka, a par- tner in Ary's Gallery, a drapery and design shop located in downtown Whitby. In his column, Szarka will deal with all facets of in- terior design from its prin- ciples to the first steps in decorating as weIl as the elements of interior design and the creating of suc- cessful rooms. It is our hope that the column will be usefull and valuable to our readers. By PETER SZARKA Ary's Gallery These days, when inflation eats up our earnings, we must constantly be aware of where our money is spent. Since our lives revolve to a great extent around our home, decorating and designing it tastefully, fun- ctionally and economically, important to us all. Whether it's a new home, Decor important to us al