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THE HERALD Wednesday March Page You may pay more money if you work at home Computers and fax machines are blurring the line between home and workplace employee and self employed As a result people who work at home may be shouldering more expenses and paying more taxes than they ought to If you are selfemployed you can deduct the expense of having an of ice in your own home says Jen nifer Cho tax specialist at Deloitte and Who is selfemployed and who is not is a matter of con tention If you are an employee who works at home the situation is murkier You must get your employer to fill in a form saying you are required to keep an office in your own home If your employer refuses you cannot deduct the expenses The form Revenue Canada Declaration of Conditions of Employment is available at your district taxation office Not everyone can do this If you own your own home you are not entitled to the deduction a recent court case indicates The Income Tax Act allows you do deduct a portion of rent not of your tgage payments or rental payments to yourself columnist George Brett points out in The Toronto Star LIBERAL RENT For example a person with a fiveroom apartment one room of which is an office can deduct one- fifth of his rent as a business ex pense The proportion may also be based on square footage Ms Cho says A Deloitte and ter explains The Federal Court Trial Division has ruled that the world rent must be interpreted in its most literal sense that is there must be a landlord and tenant rela tionship People who have claimed the deduction in recent years may have their returns reassessed cautions Revenue Canada also will likely be more ag in auditing these claims in the future You may still want to make the claim Mr Brett says If the courts decision overturned on appeal your right to the deduc tion for 1969 will be strengthened if you claim it now have it rejected and then file a notice of objection The risk is that the court deci will be upheld and you will have to pay the money plus in terest at 15 per cent calculated Mr Brett notes I d see a tax lawyer or an ac countant before deciding what to do You may also need an expert s advice to determine whether you are selfemployed Selfemployed people enjoy more deductions than do employees The rules are not black and white Generally speaking the degree to which you determine where and when you work is the key measure If your employer rquires you to do certain things at a certain time in a certain place you are an employee If not you may be self employed depends on your terms of Diane Maley employment Ms notes Un fortunately many people do not have these terms spelled out in an employment contract For employees who own their own homes all is not lost Mr Brett says If you work at home you may still be able to deduct a portion of your maintenance costs fuel light bulbs electricity clean ing supplies and minor repairs You cannot deduct mortgage in terest property taxes or insurance payments Hobby Horse is scene for new rec programs The newly renovated Hobby Horse in Glen Williams is the location for three new Halton Hills Recreation and Parks Department programs Two one evening workshops in Stencil for youth and one for adults are being offered in the next couple of Children will be able to create something special that they be proud to say I made it The course for them Is Thursday March 29 5 to 6 30 p m and it is for six to year olds Adults too can participate in a stencilling workshop on Wednes day April to p They will discover this fascinating decorative technique for any fabric wood piece or wall in the home After you have decorated your wall why not hang your own home made quilt In just three evenings you will leam the fun damentals in creating a quilt Course is offered Wednesday March 28 and April to pm Samples of all projects are on display at the Recreation and Parks Department For more in formation call 8732600 today ATTENTION PHILIPS Dictation Users PHILIPS Is pleased to announce the appointment of Nelson Business Machines as the exclusive authonzed dealer for PHILIPS die products in the Regional Municipality of Halton NBM has been a Philips dealer for over 30 years and can offer you superior products and supplies combined with fast responsive service Call NBM Today For All Your Dietation Needs Nelson Bus ness Machines Llmlled Bu On tar 17 Board of education wants recyclable cups Schools in Halton will stop using styrofoam cups and containers by Oct 1 The Halton Board of Education passed a policy March that will replace the styrofoam products The first move will be the end of use to the styrofoam cups and con tainers at the J W Singleton Cen tre the home of the Halton Board of Education by June 1 The policy presented by trustee Judy Watson fac opposition Halton Hills trustee Dick stated his concerns about the posst hie costs involved in the change He asked the board to refer the policy to the administration department until they could work out the total costs involved If we delay the policy six weeks well delay it six months Ms Watson argued She said the dates given in the policy are the dates the supplies of styrofoam products will run out While Ms Watson agrees the policy is only a small step she notes it is still a step toward a full recycling policy If McDonalds and two well known fast food chains can change quickly under public pressure so can the board she We are a major consumer in this area she said The board must provide leadership for the students Ms Watson added She added the policy is not simply a fashion statement or a fad and is not a question of the board developing a product by themselves HPLTL Communications Inc Some documents should be seen not heard Stop wasting time on the phone and start using Toshiba facsimile systems You can send highquality graphics and text to any other fax machine in as little as seconds And you get advanced fea tures like one touch and speed dialing Automatic Transmission reports Polling Optical 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