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> Update-FormatData -PrependPath My.Format.PS1XML > Get-Process| where-object {$_.product -match Office } VM(M) ----262 187 535 326 CPU(s) ------20.14 2.04 110.51 367.32 ProcessName ----------communicator EXCEL OUTLOOK WINWORD

Tim s Tip 26: Take non-taxable bene ts as part of your compensation, with smart strategies from A to Z

(13.20)

You know, I d have to give most employers a 4 out of 10 on the creativity scale when it comes to compensating employees in Canada I mean, most employees simply receive a flat salary or hourly wage for the work they perform, with no thought given to the tax bill that the employee is going to face If employers and employees would give just a little more thought to the manner in which compensation is paid, the results could be very tax ef cient I m talking about non-taxable bene ts

The following sections describe how to choose a TV capture card and use tvtime to watch television on your desktop.

llison works for a software company, Software Inc She has one child, age seven, and the childcare costs that enable her to work can be very high

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FIGURE 19.3 The Vista Welcome center employs advance organizers in the upper part of the screen when a user clicks on a button.

about $6,000 annually after factoring in the tax savings from her childcare deductions How much additional salary does Allison have to earn just to pay for these childcare costs Since her marginal tax rate is 50 percent, the answer is $12,000 That is, an additional $12,000 in salary would leave Allison with just $6,000 after taxes just enough to pay for the child care Last year, Software Inc decided to open a daycare facility right in the building for the benefit of employees Allison no longer has to pay for daycare services This benefit to Allison is worth the equivalent of $12,000 in additional salary! The best part, of course, is that Allison is not taxed on the value of the daycare provided to her This is a non-taxable benefit The best part about non-taxable bene ts is that they never show up on your personal tax return as income Now, here s my question: Can you list all the non-taxable bene ts you re currently receiving If the list isn t long, consider negotiating with your employer the next time you take on a new job or are due for a salary review The following A-to-Z list of non-taxable bene ts will help you get started It s divided

into four categories: home benefits, family benefits, individual benefits, and workplace bene ts You ll nd more information on many of these in the CRA s Interpretation Bulletin IT-470R

B12.

If you receive a loan by virtue of your employment to buy or re nance a home, you won t face a taxable bene t as long as you pay interest equal to the prescribed rate charged by the CRA And that prescribed rate which is in effect when the loan is set up is locked in for ve years The rate is re-set on the fth anniversary of the loan at the prescribed rate in effect at that time See Tip 28 for more on this bene t

1+ a 2 /2

If your employer requires you to relocate and reimburses you for costs associated with making the move, this reimbursement is not taxable in your hands An allowance is different, in that you re not required to provide any receipts to your employer and a nonaccountable allowance of $650 or less is not taxable provided you ve certi ed in writing to your employer that you used the allowance to cover moving costs A non-accountable allowance over $650 is taxable (although you may be able to deduct your actual moving costs in this case)

Weaker diffusion to the south led to the middle-class Oakridge neighbourhood, where an earlier Jewish and Central European population, a number of them former post-1945 refugees, were aging and withdrawing from a district of low-density, 1950s bungalows and ranch-style houses It was in Oakridge that Li Ka-shing s family had a holiday home in the 1970s, and several small enumeration areas in the area showed 30-50 percent ethnic Chinese by 1981 Some were long-established families, a few fourth-generation Canadians, but 1300 immigrants were also enumerated in one Oakridge tract, landing between 1965 and 1978, most from East Asia This group represented the early Hong Kong migration, precipitated by the violent pro-China riots in 1967 that brought an early wave of mainly middle-class immigrants including David Lam.

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