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-- wp" 6 -- Scugog Citizen -- WOK TVES ©. MUCESTINERT MNO day, March 26, 1996 Deducting employment expenses can reduce your taxes by H & R Block We all incur expenses in order to earn employment' income. Unfortunately, most of these expenses are not Saduerine for tax pu For ple, the cost of lunches, business clothes, and commuting, which can be substantial, are all non- deductible. However, under certain circumstances, some of the expenses you incur to earn employment income may be deductible. Examples includg-meals, lodging, parking, supplies, salaries for an assistant or substitute, travel, home work space, and auto expenses. There are several requirements that must be met, of course. First of all, your contract of employ- ment must require you to pay for such expenses, and your employer must not' reimburse you or give you a non-taxable allowance to cover them. You can only deduct heals, lodging, travel and auto expenses if you ordinarily work away from your employer's place of business, or in different places. To "deduct meals, you generally have to be out of town for at least 12 hours. You can only deduct supplies if they are used up in the course of your employment: Expenses for a home office can be deducted only if you do most of your work there, or if you use the space exclusively for earning employment income and .you meet clients and customers there on a regular and continuous basis. Deductions for meals are limited to $0% of the amount spent, and home office expenses are limited . to rent, utilities, and home repairs and maintenance (no property taxes or insurance may be deducted unless you are a salesman, apd no mortgage interest ufiless you are self: employed). In order to deduct employment expenses, you must have Form T2200 Declaration of Conditions of Employment, verifying that you are eligible to deduct the expenses. The form must be signed and certified by your employer. Sales Expenses - If you are paid; at least in part, 'FORDER - INSURANCE BROKERS INC. 34 Water Street, Port Perry. A. 985-8471 GLC Ontario LIL 1J2 PERSONAL ATTENTION TO ALL OF YOUR GENE RAL INSURANCE NEEDS PARKS 75 Maybe you can on your 1995 income tax return! Whether you are running your own businegg or work as an employee for another business, you may be able fg expenses. You may be missing out on other tax de WE PREPARE ALL KINDS OF TAX AETUANS! 174 PERRY ST., PORT PERRY © 985-9803 claim this .. and credits. To find out, stop in or call for an appointment today. Open Weekdays 9 to 9; Saturdays to 5 | ¥ |. KELLY CAMPBELL | byycommission, you may be able to deduct more expenses than those listed above. Sales persons are allowed to deduct adver- tising and promotion expenses, as well as 50% of the cost of entertaining clients. Deductible home office expenses include insurance and property taxes, as well as the utilities, rent and maintenance. Although you can deduct, more expenses than other employees, you are also subject to additional restrictions. As a sales employee, your claim for expenses is limited to the total commissions you receive, , plusany auto CCA and interest claimed. p cowed Jf your commission income is low, therefore, it may be better to claim only regular employment expenses, since they are not subject to these restrictions. Municipal reform needed, recognized by taxpayers by Paul Pagnuelo Since the. turn of the decade, the need for fundamental reform of our municipal government structures has been clearly recognized by taxpayers 'throughout Ontario. * Double-digit property tax increases throughout the late eighties and early nineties, an inequitable, provincial governments are reducing their transfer payments because of unsustainable deficits and excessive debt loads, have forced a change in the attitude of some politicians + the expectations of most voters. In following the reaction to the Golden Task Force Report through the media, outdated and expensive it would appear that public property tax assessment opinion has largely been ible and fined to the polititians, system, unr unaccountable municipal governments and school boards, large and inef- ficient bureaucracies, unnecessary duplication of services, and a clouding 'of the lines of responsibility for delivery and funding, are issues which havg mobilized taxpayers in a ca for action. High taxes, a continuing reduction in the quality of services, and the reali- zation that our federal and LEITH reach the point of no return FINANCIAL SERVICES | COMPUTERIZED ACCOUNTING & TRAINING NEW BUSINESS SET.UPS 1-905-985-7531 pe - "ficient editorial page writers, and civic and provincial affairs columnists. As to be expected, the debate 'on governance and property fax reform has emerged into a turf war. One about politicians protecting their jobs and power bases." Bfficient governments versus jinef- governments. Suburbs versus the core cities. Who uses versus who pays. The winners versus the losers. There are several principles on which reform of the property tax assessment system and the structure of municipal government must be based. What taxpayers want is a system that is simple, straightforward, &Y inexpensive and' fair. These are also the principles of common sense, a platform the current Ontario govern- @ent was elected on, The following are/some of the changes that taxpayers hgve told us are necessary to make local government more efficient, equitable, responsible and accouht- able. - Market value should be abolished as the basis of assessment for property taxes and be replaced with a nit Assegsment system. e structure of two-tier munjpipal government should be replaced by a ofe-tier system. Rather than regional consplid- ation, the province should eliminate the upper tier level of mypicipal govern- ment altogether, and repatriate responsibilities to local municipal councils and the province. - The delivery of all municipal services, except" policing, should be apen to Jompetigve tender. In instanced, such as, mass transit, waste disposal, and fire protection, where two or more municipalities wish to take advantage of scales of economy and ' service enhancements by aggregating their require- ments, bidding, the award- ing of contracts, and over- sight would be handled through a joint service board comprised of an equal number of repre- sentatives drawn from the respective municipal coun- cils. - The funding of all social services, such as welfare, , daycare and health should be the exclusive respon- sibility of the provincial government. Service de- livery should be open to « competitive tendering. Politicians and the media love to crowd the stage . when it comes to having a 4 day in public affairs, But that's not where democracy resides. Democracy resides with the people. That's why it's' importaht when considering fun- Jumentel changes to the' way we're governed and taxed.that citizens -.the people who will pay the * consequences of theses decisions - should have the final and ultimate say. ("Let's Talk Taxes" is a feature service of the Ontario Taxpayers , Federation.) REGISTRATION Port Perry High School NIGHT SCHOOL COURSES TUESDAY, MARCH 26th from 7:00 to 9:00 PM "LOCATION : Main Office, Port Perry High School NOTE: R may also be dropp d off at Port Perry High"Schidbl if they-hre placed ine sealed envelope and marked to the attention of L. Black) Registration information should include the course name, applicant's name and telepho and a cheque payable to the Durham Board of Educhtion. Courses begin the week of April 1st unless otherwise noted. Van Camp. & Keller CHARTERED ACCOUNTANTS ® Income Tax Planning & Return Preparation MW Personal Tax Returns Electronically Filed HM Financial, Estate and Retirement Planning (4 weeks) Tuesdays from 7109 PM Cost: $44. A short course on using organic growing techniques to grow flowers and vegetablgs. £mpfiack wi be 6 placed on using composts and organic fertilizers. ials Fee for p (4 weeks) Tuesdays from 7 to 9 PM Cost: $44. ' A short course that introduces he computer user to the capabilties of ' WordPerfect 6 and Windows 3:1 Personal Tax Retums are being processed now. OFFICE HOURS UNTIL APRIL 30th, 1996 Monday to Friday 8 fo 6 PM, Saturday 9 to 1 204 CASIMIR STREET, PORT PERRY Telephone (905y985-9725 Toll Free 1-800-215-3852 (4 weeks) Thursdays from 7to 9 PM. Cost: $44. An introductory computer use course for people unfamiliar with computers. (4 weeks) , Tuesdays from 7 to 9 PM . Cost: $44. A hands-on course that te s effective -making techniques. ' , Boautly your home with these simple wreaths, $6--Materials Fee for the first, project. tH