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Dead birig test posiive for West Nile virus rodents encouraged I protect against mosquito biles WHITBY, ON, July 9, 2002 - Officials at Durham Region Health Department are reminding area residents to take precautions against being bitten by mosquitoes as evidence of West Nile virus (WNV) has now been confirmed confirmed in birds in a number of Ontario communities. As a result of surveillance activities that began in late spring throughout the province, 10 birds are confirmed confirmed positive for the virus following testing by the Canadian Cooperative Wildlife Health Centre in Guelph and Health Canada. Positive test results have occurred in Peel Region, Oxford County, Chatham- Kent, Middlesex-London, Halton Region and Windsor- Essex. "Since the start of our surveillance surveillance program on May 15, the Health Department has submitted 41 birds for testing," testing," says Dr. Donna Reynolds, Durham Region Associate Medical Officer of Health. "To date, no birds submitted by the Health Department have tested positive positive for the virus." Durham Region had five positive birds during 2001. "As we're now into the season where mosquito activity activity is more common, we're encouraging area residents to take steps to protect themselves themselves from being bitten by mosquitoes," notes Dr. Reynolds. "We want to emphasize that the risk of human illness remains low, but it's good practice to take protective measures to reduce the risk of being bitten." To help reduce the risk of being bitten by mosquitoes, the Health Department recommends recommends the following: • avoid areas with high mosquito mosquito populations; • wear light-coloured clothing, clothing, including long sleeves, pants and a hat to cover exposed skin; • use mosquito repellent containing DEBT, carefully following manufacturers' instructions; adults should look for repellents containing 30 per cent DEBT or less and children should wear a repellent repellent with no more than six to 10 per cent DEBT; children under six-months old should not use DEBT; for children six-months to two-years old, DEBT should only be applied once per day and applied no more than three times daily for children two to 12-years old; ■ make sure all windows and doors in your home have screens that are in good condition; condition; • take extra precaution from dusk to dawn when mosquito activity is particularly high. As part of the WNV surveillance surveillance activities, the Health Department recently began a mosquito surveillance program program on July 2. Through this program, traps designed to capture mosquitoes are placed in secure locations throughout the community by Health Department staff every Tuesday night. Each trap is equipped with a light and carbon carbon dioxide that attract mosquitoes. mosquitoes. A fan in the trap draws mosquitoes into a mesh holding bag. When mosquitoes fly into the trap, they are held in a net where they are unable to get out. The mosquitoes are then Continued on page 8 1 --------------(advertisement) Accounting Corner Q A friend of mine suggested I do some different things to save taxes. Won't this get me in trouble with the Canada Customs and Revenue Agency? A You should always be aware of the distinction distinction between income tax planning and income tax evasion. The law clearly states that any Canadian Canadian citizen is allowed to structure his affairs in a manner manner that allows the taxpayer to reduce his taxes as low as possible. This is good tax planning, and Chartered Accountants can really help here. The law also states that creating fictional ways of reducing tax is tax evasion, and is punishable under the criminal code. You don't want to go there. The difference is simple. If you choose to lease a car instead of buying it because it saves you tax, this is good tax planning and is completely legal. If, however, you take a tax deduction for an imaginary imaginary lease that never existed, you have committed income tax evasion. Sometimes, there is a very thin line between the two. A businessman claiming a meal with his wife as a business expense could be either. If they discussed business, it is definitely tax deductible. If they didn't, technically it is an attempt to write off a personal personal expense as a business expense, and would be disallowed. disallowed. Note, though, that the Canada Customs and Revenue Revenue Agency (CCRA) normally normally would not pursue this as tax evasion, since there is room for honest mistakes, judgement calls, or just plain ignorance. If we alter the scenario scenario just slightly however, so that the businessman records a non-existent lunch, or receives a blank receipt from the waitress and records a number twice what the bill actually was, this would fall into the tax evasion rules. So there's no real problem with an aggressive tax strategy, strategy, just avoid the fictional numbers. The above article is for general purpose information only. Before acting on this, or any other information, information, readers should seek competent competent professional advice. CA Mark L. 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