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McCanns return to Portugal in search of Madeleine - and to sue police chiefParents try to convince locals daughter is alive, and visit also used to finalise plans to sue police chief
UK news p3
Assisted suicide case study: 'We had to sneak off under cover'Lesley Close, 52, an administrator from Buckinghamshire, explains how her grief was heightened by fear of prosecution
Assisted suicide guidelines will ease fears, says DPP
Buckingham University vice-chancellor defends remarks over female students
UK news p4
Jealous banker 'strangled wife over affair with tennis coach'Neil Ellerbeck bugged his wife's phone calls and hid more than £500,000 in various accounts, the court heard
UK news p5
Most mental health patients do not feel safe, survey reveals
First ever official survey of NHS mental health inpatients reveal high levels of dissatisfaction with services
Sheffield's Crucible theatre to reopen after £15m faceliftRevamped arena also renowned as snooker venue to stage Ibsen's An Enemy of the People
UK news p7
£6 broadband tax to be made law before election, minister saysDigital Britain levy on landlines will be in finance bill this year, treasury minister Stephen Timms says. By Richard Wray
Judge resigns after second arrest for drink-drivingLiverpool crown court judge held for drinking and driving while on bail for similar offence
Roman Catholic church releases sex abuse complaints tallyUK commission reports 50 allegations made last year with more than half dating back 30 years or more
Another delay in £200m Bloody Sunday inquiryFresh delay in the publication of the findings into the £200m Bloody Sunday inquiry stuns government
Police watchdog reveals 8% rise in complaints by publicIPCC receive 31,259 complaints against forces in England and Wales in 2008-09, a year-on-year rise of 2,296
Survey finds thousands of miles of hedgerow lostMiles of managed hedgerows in England disappear but brambles, ivy and stinging nettles all increase
Low-fat pizzas rated tastiest in study of high street chainsPizza Express comes out on top - and is only chain to avoid 'red' traffic light for fat and salt content
UK news p12
Thinning glaciers driving polar ice loss, satellite survey finds
Fossil hunters arrive in Darwin country, but will they find a pub?
UK news p13
James Purnell urges bigger role for unelected ministers
Minister's aide resigns after Lady Scotland stays in her jobAttorney general's position further undermined after Labour MP quits post in protest at Brown's failure to sack her
UK news p15
Nick Clegg: Why I want to be next prime minister
Liberal Democrats borrow money to mount mailshotPublicity campaign an attempt to widen the number of seats the party targets at the next election to more than 200
Mr Nasty put away, for nowMichael White: Nick Clegg gave a decent and assured performance but it was not the speech of a prime minister in waiting
UK news p16
Familiar look to leader's new dawn
Simon Hoggart: Nick Clegg strode out on to the platform to make, once again, the most important speech of his life
UK news p17
Parents to sue tour operator First Choice over fatal plane crashIf six-year-old had worn seat belt, he would probably have survived Venezuelan crash, inquest told
UK's 'flying diplomats' aim to tackle terror threat at home
Foreign Office sends ambassadors to talk to British Muslims who live in 'terror hotspots'
UK news p19
Coroner condemns Rye Hill jail where prisoner on suicide watch bled to death
Jury pinpoints failure to carry out adequate assessment of Aleksey Baranovsky's mental health and health needs
Make greater use of charities for adoptions, councils urged
Government steps in as council-run adoption units struggle to match children with adoptive parents
UK news p20
Bikers killed in head-on lorry crashThree British motorcyclists dead and one critically injured after collision in Italy
Baha Mousa's death was revenge, father tells inquiry


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By Ellen Uzelac |
November 25, 2013
Now in its 23rd year, our eagerly awaited benchmark of industry excellence.
By Janet Levaux |
December 21, 2012
In our latest slideshow, we pay homage to advisors and their partners who share of their time and talents with their local, national and global community.
By Marlene Y. Satter |
July 18, 2012
This week in new hires, Steven Feldman was named CEO and Eric Schwartz was made chairman of the board at Gold Bullion International, and United Capital brought in three new management team members.
By Staff Writer |
September 1, 2001
Pax World Funds is far from alone in the socially
The top articles from the 2014 issues of IMCA's Investments & Wealth Monitor demonstrate the range and depth of content IMCA has become well known...
At Personalized Brokerage Services we've worked with thousands of independent financial professionals to build a marketing strategy to help take their practice to the next...
This collection of articles from IMCA's Investments & Wealth Monitor focus on alternative investing - the past, present, and future of alternatives, alternative strategy mutual...
Apr 15, 2015
Clients are sometimes shell-shocked when they look at long-term care investment options. Smart advisors must be able to effectively communicate the importance of long-term care...
Feb 04, 2015
Clients are turning more to their financial advisors for guidance regarding how to handle their Social Security withdrawal strategy. Therefore, advisors need to not only...
Dec 11, 2014
Join this webcast and hear form Brian Jack, Director of IT at Budros, Ruhlin & Roe, Inc., on the top trends in workflow design and...
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At Loeffler Randall they have set out to create the perfect lifestyle assortment for the chic, modern girl - from the ultimate ballerina flat to the perfect pump, and then some. They have created a collection that possess an understated elegance and are well cut and undeniably feminine. Success at last.
If an item you would like to purchase is out of stock, you can place a Special Order Inquiry. REVOLVE will then check the availability and obtain an approximate arrival date for the item, if available. Typically, it takes up to 3-4 weeks to verify this information.
Placing a Special Order Inquiry is absolutely free and there is no obligation to follow through with a purchase.
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At first I loved the look of these sandals, but after 1st wear the leather started splitting, Basically each strap is two layers glued together. Also there are pretty noticeable differences between left and right shoe. Overall not very comfortable and actually pretty stiff, not what I'm used to from buying suede shoes. Sorry to say I regret spending money on these. They feel very very cheap. They run true to size.


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Monday, September 9
- A Flashdance Christmas Music Playlist
- Introducing Portraits to the People in San Francisco
- Women: Stop Apologizing for Making Money
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It's an APW tradition to start each year with Beginnings. January is a fresh start, and for many readers, marks the launch of (official) wedding planning. Let's turn over a new leaf together.Submit Your Stories (On this theme or anything)
"These clouds look more magical in real life than in photos, and that's saying something. Also, #lazygirl approved."
"On how the culture of online hate forums (by women, for women) is nothing more than a new way to treat women as objects."
"One heirloom dress, sixty years, three weddings."
"This is just the best tutorial we've done ever."
"If you're not sure about combining finances, this was the post that finally explained it to me in a way that didn't make me want to cry."


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Key things you need to know aboutDr. Ghincea:
Phone & Address
Check insurance plans, locations and make an appointment
Accepting new patients?
- Yes
Dr. Ghincea's Offices
- Skyline Internal Medicine
- Skyline Internal Medicine
- 1601 E 19th Ave Ste 6000
- Denver, CO 80218
(720) 388-1027
- (303) 861-7001
- Directions
- Skyline Internal Medicine
- 1721 E 19th Ave # 6000
- Denver, CO 80218
(720) 388-1027
- (303) 861-7001
- Directions
7 Tips to Prepare for Your Appointment
The key to a successful appointment is communication. To get the most out of your visit, prepare ahead of time so you can lead the conversation with your doctor. These 7 tips will get you ready
What to Know Before You Go
Dr. Ghincea's Experience
Research training, expertise and qualifications
Dr. Ghincea's Care Philosophy
Dr. Ghincea's Specialties
- Internal Medicine
- View all 2 specialties and 1 board certification
Procedures Dr. Ghincea Performs
- Immunizations
- Pap Smear
- See all 4 procedures
Conditions Dr. Ghincea Treats
- Asthma
- Chronic Diseases
- See all 8 conditions
More About Dr. Ghincea's Background
Hospital Quality
The right hospital is as important as the right doctor
- Presbyterian/Saint Luke's Medical Center
- 1719 East 19th Avenue
- Denver, CO 80218
- Sky Ridge Medical Center
- 10101 Ridge Gate Parkway
- Lone Tree, CO 80124
9 Facts About Hospital Quality
Patients' risk of dying during a hospital stay for heart bypass surgery could be 85.2% lower, on average, at a hospital rated 5 stars compared to a hospital rated 1 star for that procedure. Choosing the right hospital is critical to your health. View Slideshow
Patient Satisfaction
Patients' feedback on their experience with Dr. Ghincea
Likelihood of recommending Dr. Ghincea to family and friends is 4.1 out of 5 5 1 19
See More Survey Results
8 Facts About Patient Satisfaction Surveys
Patient satisfaction surveys provide a standardized way of reporting about healthcare experiences. But there can be more than meets the eye when reviewing scores. Here's what you should know
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Aguilera And Keys Do Battle In Cannes
Picture: Alicia Keys and guest 2007 CFDA Fashion Awards held at the New York Public Library - Arrivals New York City, USA - 04.06.07
R+B beauty Alicia Keys will host a $18 million (GBP10 million) party for Hollywood chiefs at the Cannes Film Festival in a bid to steal a major movie role from pop rival Christina Aguilera.
The singing pair are reportedly locked in a battle to land a coveted part in 5TH COMMANDMENT - based on the "thou shalt not kill" clause of the Bible's Old Testament - but while Aguilera is confined to a recording studio in America, Keys has jetted out to the South of France to persuade film-makers she's perfect for the role.
And the chart star is so determined to endear herself to the major players, she's invited guests like Steven Spielberg and Brad Pitt to her boat bash this weekend (15/16MAY04).
A source tells Britain's The Sun tabloid, "They are the only two names left on the list for this role. Alicia is determined to win the part so she's heading to Cannes to try to impress the big casting agents, directors and producers. She's spending a fortune."13/05/2004 02:17


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Iraq Topics
Democracy Now! has closely followed the U.S.-led attacks and occupation of Iraq over the years.
- Just as the Afghanistan's new provisional government was preparing to take power last week, offering a possible end to decades of violence, President Bush announced that, 2002 would still be a "War Year" for the United States. Echoing a statement he made at the beginning of his campaign against Al Qaeda, the President warned that the "war on terrorism" had only just begun and was likely to spread to other corners of...December 26, 2001 | Story
Scholar and Activist Noam Chomsky Speaks On the War Against Afghanistan and the Shape of The world Since September 11In the Tora Bora region of Afghanistan yesterday the surviving remnants of Osama bin Laden's al-Qa'eda fled across frozen mountain tops in a bloody rout by U.S. backed forces that left hundreds of Al Qa'eda dead.December 17, 2001 | Story
Phase Two? Bush Administration Orders Preparation of Military Strikes in Somalia and Iraq,and Dispatches Agents to at Least Seven Different Countries; a Discussion of US Oil Interests InsomaliaThe Los Angeles Times is reporting that the Bush administration has quietly begun dispatching diplomatic,military, intelligence and law enforcement agents to Asia, taking aim at Al Qaeda hubs in at least seven countries.December 04, 2001 | Story
- US bombers for the second time in two days have killed dozens of civilians in eastern Afghanistan as well as friendlymujahedin fighters supporting their battle against al-Qa'ida. Mujehedeen commanders said hundreds of people,overwhelmingly civilians, may have been killed by US bombing over the weekend.December 03, 2001 | Story
The UN Says It Will Continue Economic Sanctions and the Bush Administration Warns Iraq Thatit Faces Attack Unless It Readmits UN Weapons Inspectors. A Talk with Former UN Weapons Inspectorscott RitterThe UN Security Council met last night to agree on a revised plan for sanctions against Iraq, amid controversy overU.S. threats to attack Iraq as part of the so-called war on terrorism.November 30, 2001 | Story
- Joining the other dangers on the ground in Afghanistan is the possibility that US penetrative weapons are releasing depleted uranium. Used extensively in the 1991 Gulf War, in Bosnia, and in Kosovo, these DU weapons have already been sent to Afghanistan. There is little indication that the U.S. military has warned soldiers and civilians about the possible adverse health and environmental effects.November 16, 2001 | Story
Bush Administration Raises Prospect of Attack On Iraq As Federal Officials Point to Homefront As Source of AnthraxThe Washington Post reported today that a chemical additive in the anthrax spores mailed to Senate MajorityLeader Tom Daschle made them more lethal and involved sophisticated technology thought to be available in only threecountries.October 25, 2001 | Story
As US Officials Blame Iraq for Anthrax, a Look at US and Western Support for Iraq's Biological and Chemical Weapons Program and for Iraq's Invasion of IranThe anthrax scare is expanding, and hardliners in the Bush Administration are using the threat to press for expanding the so-called war on terrorism to include Iraq.October 22, 2001 | Story
London's "Special Relationship" with Washington: A History of U.S.-British Collaboration In War and Covert ActionsAn article in today's Christian Science Monitor begins: "Eleven years ago, as then-President Bush contemplated the enormity of expelling the Iraqi Army from Kuwait,Britain's then-Prime Minister Margaret Thatcher famously urged him not to "go wobbly."October 09, 2001 | Story
- More than 20,000 anti-war demonstrators, including many anti-globalization activists, took to the streets of Washington DC and San Francisco to protest possible US military action in response to the attacks on US targets earlier this month. In San Francisco, almost 10,000 people converged on a park in San Francisco's predominately Latino Mission District to denounce the Bush administration's plans for military intervention in...October 01, 2001 | Story
Show for Dec 17, 2014
Human Rights Group Files Criminal Complaint over Bush Torture Program
Death Toll from Taliban Attack on Pakistani School Hits 145
Afghanistan: U.S. Drone Kills 11, Including Taliban
U.S. Orders Reporter James Risen to Testify in Leak Case
Los Angeles: Hundreds of Attorneys Stage Die-in Against Police Impunity
Ohio: Family of John Crawford Sues Wal-Mart, Police over Killing
Video: Police Interrogated, Threatened to Jail John Crawford's Girlfriend After Killing
Jeb Bush to "Actively Explore" 2016 Presidential Bid
Obama Backs New Sanctions on Russia as Ruble Plunges
Palestinians Seek U.N. Resolution Against Israeli Occupation; Man Killed in West Bank
Haiti: Protesters Call for President to Resign over Delayed Elections
Top Cuban Musician Tells USAID to "Go to Hell" for Botched Rapper Program
Vatican Praises U.S. Nuns After Years-Long Investigation
Church of England Appoints 1st Woman Bishop
Brain Injury Program for Soldiers to Treat Pro Football Players
41 Arrested in Blockade Against Gas Storage at Seneca Lake in New York
Report: 220 Journalists Imprisoned Worldwide
Jailed U.S. Journalist Barrett Brown Has Sentencing Postponed
Chelsea Manning Turns 27, Gets Birthday Message from Edward Snowden


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In virtually every province and territory, the winter of 2014-15 has arrived early. Although the calendar may say that it's still autumn, Canadians right across the country have already had to take out the snow shovels and re-learn winter driving skills. It's no surprise, then, that the thought of escaping the Canadian winter for at least for a few weeks or months for a vacation down south is a priority for many Canadians.
For most of us, that means a trip to the southern United States, or perhaps the Caribbean, for a week or two. Others—usually retirees—will spend a couple of months, or even the whole winter, down south. While the declining value of the Canadian dollar has made such sojourns to warmer climates a more expensive proposition, meaning that some vacation plans may have to be scaled back, thousands of Canadians will still be planning to travel south of the border this winter.
Leaving the Canadian winter behind for a few weeks or months, however, doesn't mean leaving behind the Canadian tax system. No one gives a lot of thought to the tax implications of taking an out-of-country vacation, but the reach of our tax system is a long one, and there are financial and tax issues to consider when planning to spend an extended period of time outside the country.
For most Canadians who go south for a few weeks or even a couple of months during the winter, there aren't typically a lot of such tax consequences. Such vacationers usually remain what is called, in tax parlance, "factual residents of Canada". In practical terms, the income of such taxpayers is treated, for Canadian tax purposes, as though they had never left Canada. Factual residence is determined by the Canada Revenue Agency (CRA) on the basis of whether a taxpayer has maintained "residential ties" to Canada. Such residential ties could include continuing to own a home in Canada, having a spouse or dependants who remain in Canada while the snowbird is out of the country, having personal property (like a car) in Canada, and continuing to hold a Canadian driver's licence and medical insurance.
The vast majority of snowbirds who winter down south do maintain sufficient residential ties to Canada to be considered factual residents. Consequently, when they file their tax returns for the year, they follow all the same rules as year-round Canadian residents. They report all income received during the year from both inside and outside Canada and claim all available deductions and credits. Income tax is paid to the federal government and to the province with which their residential ties are kept. Finally, snowbirds who remain factual residents of Canada remain eligible for the goods and services tax credit, which may be paid to recipients outside of Canada.
One of the biggest concerns of many snowbirds is maintaining health care insurance coverage while out of the country. In all cases, the availability and degree of coverage will depend on the health care plan in effect for the province or territory of which the snowbird is a resident, and it's necessary to confirm in advance the coverage which will be made available for out-of-Canada medical expenses. Most snowbirds end up obtaining supplementary health-care coverage, and the premiums paid for such coverage can usually be claimed as a medical expense on the Canada tax return. As well, any out-of-pocket costs incurred for eligible medical expenses while out of Canada (whether for the individual or his or her spouse) can be claimed as a medical expense on that year's tax return.
Both Old Age Security (OAS) and Canada Pension Plan (CPP) benefits can be paid to benefit recipients who are living outside Canada, and there is no change in the amount of the benefits. As well, such payments can be made by direct deposit, and in U.S. dollars.
The application of U.S. tax laws to snowbirds can, unfortunately, be a good deal more complex than the corresponding Canadian laws. Generally speaking, snowbirds who spend only a few weeks down south in the course of a calendar year are unlikely to be caught by any U.S. tax filing or payment obligations. Those who extend their stay for longer than that—and certainly those who spend more than half of the year in the U.S.—should seek professional tax advice from an adviser familiar with cross-border taxation, to make certain that they are in compliance with any applicable U.S. tax requirements.
At one time, the CRA published a very useful information booklet dealing with the tax implications of spending extended periods of time outside Canada, but that publication is unfortunately no longer available. The Agency does, however, devote a section of its website to issues affecting Canadians who spend part of the year down south, and that information can be found at http://www.cra-arc.gc.ca/tx/nnrsdnts/sth-eng.html.
It seems incongruous to talk about taxes in relation to seasonal holiday celebrations. And, while it's true that there are no tax implications to most holiday events and traditions, unexpected tax consequences and costs can arise where gifts and celebrations take place in the context of an employment relationship.
Formulating and administering rules to govern the tax treatment of employer-provided gifts and awards, especially holiday-related gifts and celebrations, is something of a minefield for the revenue authorities. The amounts involved on an individual, or even a company level, are usually relatively small, and the variety of situations which the rules must address are virtually limitless, meaning that the effort and expense involved in drafting and administering those rules can outweigh any revenue gain which results from their enforcement. As well, enforcing the rules around holiday gifts and celebrations to the letter of the law can create a cost to the government in the form of taxpayer ill will and potential non-compliance that can similarly outweigh the benefit of any revenue gain. However, in the aggregate, the sums involved can be considerable and, in the absence of any rules, the potential exists for employers to provide their employees, on a tax-free basis, with "gifts" or "awards" which are simply disguised remuneration.
A few years ago, the Canada Revenue Agency (CRA) reviewed its policies with respect to employer gifts generally, including holiday gifts, and the simplified rules which resulted from that review remain in effect.
The general rule for 2014 (as well as 2013, 2012, 2011, and 2010) is that any gift (cash or non-cash) received by an employee from his or her employer is considered to constitute a taxable benefit, to be included in the employee's income in the year the gift is received. However, the CRA makes an administrative concession in this area, allowing non-cash gifts (within a specified dollar limit) to be received tax-free by employees, as long as such gifts are given on religious holidays such as Christmas or Hanukkah, or on the occasion of a significant life event, like a birthday, a marriage, or the birth of a child.
In sum, the CRA's policy is simply that non-cash gifts and non-cash awards to an arm's length employee, regardless of the number of such gifts or awards, will not be taxable if the total value of all such gifts and awards to that employee is $500 or less annually. The total value over $500 annually will be taxable.
It's important to remember the "non-cash" criterion imposed by the CRA, as the $500 per year administrative concession does not apply to what the CRA terms "cash or near-cash" gifts, and all such gifts are considered to be a taxable benefit and included in income for tax purposes, regardless of cost. For this purpose, the CRA considers anything which could be easily converted to cash as a "near-cash" gift, which includes such things as gift certificates, gift cards, or points which can be redeemed for air travel or other rewards.
This time of year, the tax treatment of the annual employee holiday party also needs to be considered. The CRA's policy in this area has undergone a number of changes, but its current assessing position is that no taxable benefit will be assessed in respect of employee attendance at an employer-provided social event, where attendance at the party was open to all employees, and the cost per employee was "reasonable". In this case, "reasonable" cost is considered by the CRA to be $100 or less. The $100 cost is meant to cover the party itself, not including any ancillary costs, such as transportation home, taxi fare, or overnight accommodation. Where the total cost of the party itself exceeds the $100 per person threshold, the CRA will assess the employee as having received a taxable benefit equal to the entire per person cost (i.e., not just that portion of the cost that exceeds $100).
It may not seem entirely in the spirit of the season to consider tax benefits and costs when planning holiday gifts and parties; however, especially given that the taxable or non-taxable status of holiday gifts has been subject to change in recent years, it's important to take those rules into account when planning any holiday gifts for employees. At the end of the day, an employer-provided gift that has a tax bill attached isn't likely to generate the hoped-for goodwill or holiday spirit.
While individual tax returns for 2014 don't have to be filed, at the earliest, until April 30, 2015, it's worth taking the time now to evaluate one's tax situation and consider possible strategies to reduce the tax bill for 2014. With the exception of RRSP contributions (in most cases) and pension income splitting, tax-planning strategies intended to reduce one's tax payable for this year must be put in place by December 31st, 2014. And, perhaps the only thing more frustrating than finding, on filing a return, that money is owed to the government is the realization that the option of taking steps to reduce or eliminate that tax bill is no longer available.
What follows is a list of the more common tax deductions and credits which are claimed by Canadian taxpayers, and the year-end considerations that apply to each.
While most out-of-pocket medical expenses incurred by Canadians may be claimed for purposes of the medical expense tax credit, the rules governing the computation of that credit can be confusing. The basic rule is that qualifying medical expenses (a list of which can be found on the Canada Revenue Agency (CRA) website at http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330/llwbl-eng.html) in excess of 3% of the taxpayer's net income, or $2,171, whichever is less, can be claimed for purposes of the medical expense tax credit.
Put in practical terms, the rule for 2014 is that any taxpayer whose net income is less than $72,370 will be entitled to claim medical expenses that are greater than 3% of his or her net income for the year. Those having income over $72,370 will be limited to claiming expenses which exceed the $2,171 threshold.
The other aspect of the medical expense tax credit which can cause some confusion is that it's possible to claim medical expenses which were incurred prior to the current tax year, but weren't claimed on the return for the year the expenditure was made. The actual rule is that the taxpayer can claim qualifying medical expenses incurred during any 12-month period which ends in the current tax year, meaning that each taxpayer must determine which 12-month period ending during 2014 will produce the greatest credit amount. That determination will obviously depend on when medical expenses were incurred, so there is, unfortunately, no universal rule of thumb.
Medical expenses incurred by all family members can be added together and claimed by one member of the family. In most cases, it is best, in order to maximize the amount claimable, to make that claim on the tax return of the lower income spouse, where that spouse has tax payable for the year.
As December 31 approaches, it's a good idea to add up the medical expenses which have been incurred during 2014, as well as those paid during 2013 and not claimed on the 2013 return. Once those totals are known, it will be easier to determine whether to make a claim for 2014 or to wait and claim 2014 expenses on the 2015 return. And, if the decision is to make a claim for calendar year 2014, knowing what medical expenses were paid when will enable the taxpayer to determine the optimal 12-month period for the claim. Finally, it's a good idea to look into the timing of medical expenses which will have to be paid early in 2015. It may make sense, where possible, to accelerate the payment of those expenses to December 2014, where that means that they can be included in 2014 totals and claimed on the 2014 return.
The federal and all provincial governments provide a two-level tax credit for donations made to registered charities during the year. To claim a credit in a particular tax year, donations must be made by the end of the calendar year. There is, however, another reason to ensure donations are made by December 31. For federal purposes, the first $200 in donations is eligible for a non-refundable tax credit equal to 15% of the donation. The credit for donations made during the year which exceed the $200 threshold is, however, calculated as 29% of the excess.
As a result of the two-level credit structure, it makes sense to aggregate donations in a single calendar year where possible. A qualifying charitable donation of $400 made in December of 2014 will receive a federal credit of $88 ($200 × 15% + $200 × 29%). If the same amount is donated, but the donation is split equally between December 2014 and January 2015, the total credit claimable is only $60 ($200 × 15% + $200 × 15%), and the 2015 donation can't be claimed until the 2015 return is filed in April of 2016. And, of course, the larger the donation in any one calendar year, the greater the proportion of that donation which will receive credit at the 29% rather than the 15% level.
It's also possible to carry forward, for up to five years, donations which were made in a particular tax year. So, if donations made in 2014 don't reach the $200 level, it's usually worth holding off on claiming the donation and carrying forward to the next year in which total donations, including carryforwards, are over that threshold. Of course, this also means that donations made but not claimed in any of the 2009, 2010, 2011, 2012, or 2013 tax years can be carried forward and added to the total donations made in 2014, and then the aggregate amount claimed on the 2014 tax return.
When claiming charitable donations, it's possible to combine donations made by oneself and one's spouse and claim them on a single return. Generally, and especially in provinces and territories which impose a high income surtax—Ontario, Prince Edward Island and the Yukon—it makes sense for the higher income spouse to make the claim for the total of charitable donations made by both spouses.
For Canadians who have not been in the habit of making charitable donations, there is now an additional incentive to make a cash donation to charity. In the 2013 budget, the federal government introduced a temporary (before 2018) charitable donations super-credit. That super-credit (which can be claimed only once) allows individuals who have not claimed a charitable donations tax credit in any of the last 5 tax years (that is, 2009, 2010, 2011, 2012, and 2013) to claim a super-credit on up to $1,000 in cash donations made during the year. The super-credit, which is additional to the regular charitable donations tax credit claimed, is equal to 40% of donations under $200 and 54% of donations over the $200 threshold.
Under Canadian tax rules, a taxpayer can make a contribution to a registered retirement savings plan (RRSP) in his or her spouse's name and claim the deduction for the contribution on his or her own return. When the funds are withdrawn by the spouse, the amounts are taxed as the spouse's income, at a (presumably) lower tax rate. However, such withdrawals from a spousal RRSP are taxed in the hands of the spouse only if the withdrawal takes place no sooner than the end of the second calendar year following the year the contribution is made. Therefore, where a contribution to a spousal RRSP is made in December of 2014, the spouse can withdraw that amount as of January 1, 2017, and have it taxed in his or her hands. If the contribution isn't made until January or February of 2015, the contributor can still claim a deduction for it on the 2014 tax return, but the amount won't be eligible to be taxed in the spouse's hands on withdrawal until January 2018. It's an especially important consideration for couples approaching retirement who may plan on withdrawing funds in the relatively near future. Even where that's not the case, making the contribution before the end of the calendar year will ensure maximum flexibility should an unanticipated withdrawal be required.
As just about everyone knows, an RRSP contribution can be made up to 60 days after the end of the current year (March 1st, or, in a leap year, February 29th) and still claimed on that year's tax return. There is, however, one important exception to that rule.
Every Canadian who has an RRSP must collapse that plan by the end of the year in which he or she turns 71—usually by converting the RRSP into a registered retirement income fund (RRIF) or by purchasing an annuity. An individual who turns 71 during the year is still entitled to make a final RRSP contribution for that year, assuming that he or she has sufficient contribution room. However, in such cases, the 60-day window for contributions after December 31 is not available. Any RRSP contribution to be made by a person who turns 71 during the year must be made by December 31.
Millions of Canadian taxpayers (particularly the self-employed and retired Canadians) pay income taxes by quarterly instalments, with the amount of those instalments representing an estimate of the taxpayer's total tax liability for the year.
The final quarterly instalment for this year will be due on Monday, December 15, 2014. By that date, almost everyone will have a reasonably good idea of what his or her income will be for 2014 and so will be in a position to estimate what the tax bill will be for the year, taking into account any tax planning strategies put in place. While the tax return forms to be used for the 2014 tax year haven't yet been released by the CRA, it is possible to arrive at an estimate by using the 2013 form. Increases in tax credit amounts and tax brackets from 2013 to 2014 will mean that using the 2013 form will result, if anything, in a slight overestimate of tax liability for 2014.
Once one's tax bill for 2014 has been calculated, it's possible to compare that figure with the total of tax instalments already made for 2014 (that figure can be obtained by using the CRA's Quick Access online service, available at http://www.cra-arc.gc.ca/quickaccess/) and determine whether the tax instalment to be paid on December 15 can be adjusted downward.
The prospect of being able to split income within a family group so as to reduce overall tax payable has been on the tax horizon for a few years now. A recent announcement indicates that the federal government intends to make such income splitting possible—to a certain extent.
Income splitting reduces a family's tax burden because of the way the Canadian personal income tax system is structured. Each layer (or bracket) of income is taxed at a different rate, with the rate of tax increasing as income goes up. So, for 2014, taxable income up to about $44,000 is taxed at a federal rate of 15%. The next bracket of income, between $44,000 and $88,000 is taxed at 22%. Higher rates are imposed on each successive income bracket, until taxable income over about $136,000 is taxed at the top federal rate of 29%. Each of the provinces, with the exception of Alberta, follows the same practice of imposing higher rates of provincial tax at higher income levels, although the income brackets and tax rates will differ by province. Alberta imposes a provincial flat tax of 10% on all taxable income, regardless of amount.
Given that tax rates increase at higher levels of income, it's not hard to see how re-allocating income within a family group could reduce the amount of overall tax payable by that family. The greatest benefit from income splitting is realized where there is a large disparity in the amount of income earned by each of two spouses. Take, for example, a family in which one spouse has $86,000 in taxable income and the other spouse has none. Without income splitting, the top federal tax rate paid by the first spouse is 22%. If that spouse was able to transfer half of his or her taxable income tax to the other spouse, each would have taxable income of $43,000, on which the federal tax rate imposed would be 15%.
Whenever Canadian taxpayers pay less tax, however, government tax revenues go down, and allowing unrestricted income splitting between spouses would be very costly, in terms of the resulting reduction in federal tax revenues. Consequently, the new proposal to allow income splitting between spouses includes some significant restrictions and limitations.
The new measure (termed the "Family Tax Cut") is to be structured as a non-refundable tax credit, meaning that it can reduce tax payable, but will not create or increase any tax refund. Under the proposal, a higher-earning spouse will be able to notionally transfer up to $50,000 in income to a lower-earning spouse in any tax year. However, any tax savings that are realized by making that notional transfer are limited, or capped, at $2,000 per family per year.
To be eligible to claim the credit, a taxpayer must be a Canadian resident at the end of the tax year, must reside with a spouse or common-law partner and must have at least one child who is under the age of 18 at the end of the tax year. That child must "ordinarily reside" with the taxpayer and his or her spouse or partner throughout the year. The Family Tax Credit can be claimed by either parent in a family, but not both.
In a situation in which the parents of a child are divorced or separated and have remarried or entered into new common-law partnerships to form two new couples, similar rules apply. Generally, where a child of the first marriage resides with the re-married parent through the year, that parent can still claim the Family Tax Cut credit of up to $2,000, where all other criteria are satisfied. As well, in cases of joint or shared custody, there may be circumstances where it is the same child who ordinarily resides with each couple.
The Family Tax Cut is intended to be made available beginning with the 2014 tax year, meaning that the credit should be claimable on returns for 2014 which will be filed next spring. Families intending to claim the credit do not, however, need to make any change in the actual receipt of income amounts for 2014 or for future years. The income "transfer" which triggers the credit is an entirely notional one, involving only line entries made on the 2014 income tax returns of the spouses.
The press release and backgrounder announcing the Family Tax Credit and outlining its terms can be found on the Finance Canada website at http://www.fin.gc.ca/n14/14-155-eng.asp and http://www.fin.gc.ca/n14/data/14-155_1-eng.asp.
Two quarterly newsletters have been added—one about personal issues, and one about corporate issues. They can be accessed below.
Issue #22 Corporate
Issue #22 Personal


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What does DRA mean in Language Codes (3 Letters)?
This page is about the meanings of the acronym/abbreviation/shorthand DRA in the Regional field in general and in the Language Codes (3 Letters) terminology in particular.
Dravidian (Other)
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Use the citation below to add this abbreviation to your bibliography:
"DRA." Abbreviations.com. STANDS4 LLC, 2014. Web. 29 Dec. 2014. <http://www.abbreviations.com/term/33963>.
DRA also stands for:
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Girlfriendit is a Leadership Development Movement for Women. Rallying You To Remarkable!
Our Blog
We've probably all heard the saying by Stephen Covey: The main thing is to keep the main thing the main thing. There's a lot of "main" stuff happening in this quote. The point? Keeping our focus on the main thing and not allowing the busyness, screams and interruptions of life to distract us from doing what really matters. Even as I (Lisa) write this blog, I have taken the scenic route (distractions) to sitting down and making this happen – guilty! My personality type is to take scenic routes to a project. Have you ever started walking over to do the dishes, noticed the dish towel and thought, "I need to wash this"? You then take the towel to the washer, and while there, discover something that needs to be put away in another room. You take the item to that room and discover another unfinished task staring you in the face, which you surrender to, which leads you to another room. . . . and the dishes have yet to be done. What is lacking? FOCUS! My husband, who is totally the opposite of me in this area (God's funny that way), will quite often say, "Focus, Focus!" to me when we are working together on a project. Most of the time he says it with a smile on his face because he knows I can't help myself! When it comes to the Christmas season, the temptations to lose focus are abounding. We can become engrossed not just by the busyness of the season, but with the competition of what others are doing . . what other churches or ministries are doing . . . what other companies are doing. We can so easily get caught up in the comparing and competing that we quickly lose sight of the main thing: Jesus - Immanuel - God with us. Write or type out your answers to these questions (yes, really!):
- What are 3 main things I want to make sure happen this Christmas season?
- What is distracting me from staying focused on the main things?
- What do I need to do to get my focus back?
Self assessments are always good and questions are a great way to take inventory of one's self! Here's some questions from a recent Blog by Seth Godin on December 8, 2014 that will be helpful if you dare to ask?! It is always favorable and in good taste to invite a trusted friend into the conversation with you. Keep learning and growing. We are with you in the journey!
What's next?What does a good day look like? A good week? Who do you want to work with? Who are you trying to please? What sort of feedback brings you down? What's your tolerance for being misunderstood? By whom? Is it about process or projects? Which part of the project makes you happy? At the end of the project, what would you like in return? What diminishes the work? How high do the stakes need to be? How close to the edge do you need to dance? Risk? Resources? Failure? What will you take? What will you give? Who will you connect? How much freedom will you sacrifice to get what you want? How much commitment will you promise? What are you measuring? Smiles, comments, traffic, cash, media response, friends, peers, insiders, outsiders? Will they miss you when you're done with this?
"Now faith is confidence in what we hope for and assurance about what we do not see." - Hebrews 11:1 I was terrified, spinning in an airplane with a twisting, distorted view of earth, trying desperately to see what was in front of me. I thought I was in a death spiral, heading straight down. I was well aware of the statistics: nearly 500 deaths in the U.S. per year in small planes, mostly due to pilot loss of control. Yet, there I was, stalled in a small Cessna 172, wondering why someone did not take control. The problem was, I was the pilot, and I had lost control. The stall was intentional on the part of my flight instructor (aka the Spin Doctor, as I would later refer to him). He was trying to get me to react with survival instinct before he could pass me on to my solo flight. After the stall experience, though, I had no desire to continue. All of the schooling, money, time, and adventure were... lost. I didn't lose my life that day, but I did lose my confidence. Trusting my life to me was kind of crazy, I realized. I lost faith. When we hit the stalls of life and start spinning, we often lose hope and faith. We may become disoriented and forget who we are and whose we are. We have a choice -- we can either walk away from the adventure that God has for us, or we can ride that spiral into a fabulous breathtaking quest! We need to wake up our faith! After your Black Friday shopping adventure (we'd love to hear about your adventure!?) why don't you listen in to our podcast with Kevin Adams, author of The Extravagant Fool: A Faith Journey That Begins Where Common Sense Ends, and Sara McGue from Bloom. We'll be talking about the kind of undiluted faith that'll wake you up in the morning! Or, you can listen in now! Embracing the spiral and waking up our faith! P.S. Thanking God for all of our listeners/readers, and wishing you all a Happy Thanksgiving weekend!


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Just got thru cooling 5 gal wort. Took 1/2 hr to drop temp from 134 deg F to 70 deg F for pitching yeast and had to use ice bath.
My cooler is 20 feet of copper tubing, 5/8" OD / 1/2" ID. Many commercial immersion coolers are 3/8" x 25 feet. Don't know if the 3/8" is OD or ID.
To save money I bought the above larger diameter but shorter copper tubing figuring the cooling ability would be about the same.
The tubing has 6 coils, 8" in diameter and 6.5" tall. I plan to separate the coils to 12" tall to increase surface area contact (I think) with the wort. Can not change diameter as copper will kink.
Questions: Is a 1/2 hr an expected time to drop temp 64 deg? Some post much faster temp drop times.
That's pretty good for 20 feet. Unfortunately the coil length is the single biggest factor after water temp. My chiller is 40' and I can chill the wort to 60' in the winter in about 15-20 min.
"If you're here for the premature ejaculators meeting, you've come too soon."
Temperature differential between the wort in contact with the chiller and surface area are the largest factors. The temp of your ground water is going to be whatever it is and you can't control that unless you use an ice water recirc system.
The 5/8" tubing will make for a quicker heat exchange than would a 3/8 tube.
The biggest impact you can make will be to swirl the chiller through the wort or circulate the wort around the chiller. Natural convection is rather inefficient and is a major reason for how long it took to cool your wort. Stirring around the chiller, or stirring with the chiller itself will greatly speed the time.
You should be able to drop that time to around 20 minutes depending on your ground water temp.
You need to move the wort around for immersion chillers to be efficient. I had to redo how I cooled my worth since I had to move from draining in the kitchen to draining my chiller in a pond. My hose was 2 feet short so I had to hold it and shoot it into my pond (lol). As crappy as that was, you could really feel the temperature of the waste water rise when my swmbo stirred it (insert inappropriate joke here)
Stirring seems to be the answer. I didn't stir at all for the first 20 min and temp went down very slowly. Stirred last 10 min and temp drop improved. Will separate coils, put in ice bath and stir from the beginning in the next batch. Hopefully wort will cool to 70F in 20 min.
I live in El Paso Texas and made a pre chiller. I would freeze this pre chiller over night in a bucket full of water, however I always had problems with cooling the beer down fast. What helped out the most was adding rock salt to the pre chiller, but still not very effective.
As other has said stirring is key to cooling down fast. Also 'especially' if a pre chiller is being used turn the water pressure down so the water passes slower through the colder chiller and has a chance to cool before going to the chiller in the wort. I finally gave up on this and ended up making a new chiller with 1/2 inch copper pipe so i could get more surface area. I also invested on a pump and I can now circulate ice water through the chiller. This has worked the best and I no longer have any problems cooling wort when it is 100 degrees F outside.
If you want to drive home just how important stirring/agitation is, feel the temperature of the water coming out of the cooler after a few minutes of not stirring. Then stir and feel the water again.
Yeah, stirring is pretty key. I'm only down to 30 minutes chilling a 5g batch in my kitchen. That's about as well as I can do.
Separating your coils I don't think will do much. It won't increase the surface area because the coils are still the same size.
Try messing with your flow rate of the water as well. I was going quite slowly at first and it was taking a long time. When I finally opened it right up it definitely helped.
Another option, which I use, is to put your chiller in an Ice bath and run your boiled wort through it. It requires good sanitation, but you can boil it in the wort the same way you would normally.
I can chill to cold in the time it takes to drain the kettle. I end up using about 3-4 bags of ice (natural ice and snow in the winter)
@Northcalais40: I have a friend who does this as well. It is VERY effective.


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As you may or may not know: Since 3.2, applications in gnome can make use of a dark theme variant. The only theme supporting this so far (at least I think so) is Adwaita. If you want to check it out you can just switch to Adwaita and start Totem or the default image viewer.
Well the problem is: this functionality is only implemented in Mutter yet. For unity, which uses compiz/metacity, the gtk-style will appear dark, but not the metacity window-borders.
Should I file a bug report for this, or is this by design?


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The smartphone-based network says it will defy the court and keep trading despite threat of fines
This is not a vintage Brazil side and they will be under huge pressure to deliver at home
'Boffins' officially confirm that England 'couldn't hit a cow's arse with a banjo'
Banking executives argue that bonus caps are ineffective and potentially damaging
There's more to analysing emerging markets than finding a good acronym
Keep calm, aim carefully or, better still, get away for a holiday (but take care changing currency)
Can the 'rock star' Canadian overcome bank's 'stodgy' culture and revitalise the UK economy?
Budget greeting card shop started by husband and wife in the back of a van could go for multi-million IPO
'It is likely that the loss would be greater for the UK than for the EU'
Sage of Omaha recently told Bloomberg out banking system 'in best shape in recent memory'
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PAC sends strong signal for Huntsman presidential run
Jeffrey D. Allred, Deseret News
SALT LAKE CITY — A presidential bid by former Utah Gov. Jon Huntsman Jr. may be more likely than ever with the formation of a new political action committee by powerful supporters who want him in the race.
Huntsman, who stepped down as governor in August 2009 to become the U.S. ambassador to China, has also just bought a new $3.6 million home in Washington, D.C., even though he's not expected to leave Beijing for at least another year.
No money has been raised yet by R-PAC, created in August in Utah ostensibly to help fund Republican candidates around the country who share Huntsman's moderate politics. Similar PACs are planned for other states as well as at the federal level.
But those behind the fundraising effort, including John Weaver, a top strategist for 2008 Republican presidential candidate Arizona Sen. John McCain, stand ready to back a Huntsman run for the White House.
The attorney for the PAC, Kirk Jowers, head of the University of Utah's Hinckley Institute of Politics, said it amounts to an effort to draft Huntsman to run, most likely in 2016.
"Supporters of Gov. Huntsman want to create an entity that can support 'Huntsman-esque' candidates and potentially provide a vehicle when he returns to the States, should he be interested in future office," Jowers said.
As a diplomat, Huntsman has been careful not to talk politics. A spokesman for the U.S. Embassy in China said Huntsman was not available to discuss his political future and declined to comment.
When President Barack Obama, a Democrat, chose him for the prestigious ambassadorship, Huntsman was already preparing for the 2012 GOP presidential race after playing a significant role in McCain's campaign.
With the help of Weaver, Huntsman had started traveling to places like South Carolina and Michigan to meet with Republican movers and shakers and was looking at forming a leadership PAC similar to those of other would-be presidential candidates.
Leadership PACS, such as Mitt Romney's Free and Strong America PAC, allow potential presidential candidates to raise money to support other party members in the hopes the favor will be returned once they declare their candidacy.
Draft committees are different. The potential candidate is not involved, although the purpose is the same — building a campaign network that demonstrates there's support for him or her to run for president, while generating publicity for a potential campaign.
Weaver downplayed the PAC's benefits to Huntsman. He insisted it is "not designed in any way, shape or form to lay the groundwork for anyone," even though he played a key role in Huntsman's earlier exploration of a presidential bid.
"Myself and others urged him to consider running for the nomination in 2012," Weaver said. "He was in the beginning stages of doing that when he was asked to take on this major role in foreign policy."
Still, he said, Huntsman has a bright future.
"He's a young man. He has a lot to offer this country," Weaver said. "What happens down the road, happens down the road."
Tim Riester, whose Phoenix-based advertising agency has offices in Salt Lake and Los Angeles, said he's part of the PAC because Huntsman is a role model for Republican candidates.
"I'm excited for his future," Riester said. After meeting Huntsman through the McCain campaign, Riester said he'll support him in "anything he'd do to help this country."
Others involved in the PAC include Zion Bank President Scott Anderson and former Texas congressman Tom Loeffler, an influential lobbyist and a major fundraiser for McCain.
Matthew Wilson, a professor at Southern Methodist University in Dallas who specializes in religion and politics, said Huntsman has a lot of work to do to be a viable candidate.
"Right now, he's pretty much off the national radar screen. The next step for him would be to give himself a platform," Wilson said, and that's where the PAC could come in.
Using the PAC to build political allies among GOP candidates could help increase Huntsman's visibility among the same party activists needed in a presidential race, he said.
There's plenty of time between now and 2016 to accomplish that goal. "Low key at this state is fine," Wilson said. "You do need to start laying the groundwork of connections, support and favors with people within the party."
Of course, waiting until 2016 risks running against a fellow Republican elected in 2012. Romney, a Mormon like Huntsman, is among the likely GOP candidates in 2012.
It may already be too late anyway for 2012, said Tim Hagle, a political science professor at the University of Iowa. The state's caucuses are traditionally the first test of presidential candidates.
"As far as we're concerned here in Iowa, the caucuses start on the 3rd of November," Hagle said. He acknowledged he knows little about Huntsman.
Wilson said Huntsman's new home in Washington could help him cultivate the national political contacts who can raise his profile, although the address likely rules out that he'll run for office again in Utah.
In early October, Washingtonian magazine's website reported Huntsman purchased for $3.6 million mansion in an upscale area of Washington, D.C., that was used for the filming of Bravo's Top Chef television show.
Lisa Roskelley, who served as Huntsman's spokeswoman when he was governor and now helps run his PAC, said the purchase wasn't politically motivated.
"It's kind of a home base," Roskelley said, since the Huntsman's older children are either attending college or working back East. When Huntsman travels back to the United States as ambassador, she said he spends much of his time in the area.
Although the Huntsmans sold their home in Salt Lake City after his election in 2004 to move into the governor's mansion, Roskelley said the new residence in Washington doesn't mean he's cutting his ties to Utah.
"It's safe to say Huntsman has a very special place in his heart for Utah always," she said.
e-mail: firstname.lastname@example.com
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Vacuum Filters
Who does not love a clean house free from grime and dust? Vacuum cleaner filters are the essential parts of the vacuum cleaner that keep the dirt sucked up by the cleaner in the machine. It helps kill the germs and contaminants that are trapped within. They are positioned such that they can trap the dust mites and pollutants before it reaches the motor and the exhaust. There are various kinds of filters available including the ultra fine air filter and some vacuum cleaning systems even use water as a filter. Water filtration helps trap wet dust that is not airborne. Having a fully functional vacuum filter is critical to maintain the suction and dirt handling ability of the vacuum cleaner. You are not just saving yourself from the harmful effects of these dust particles but also saving the critical parts of the vacuum cleaning system from failure. We recommend you change vacuum filters regularly, once in six months atleast.
Want to find a filter for your vacuum cleaning system? At GoVacuum, we have a full range of filters including motor filters and HEPA filters. The vacuum cleaner is a formidable cleaning tool today and the combination of its cleaning capacity and ease of use are major factors that influence the buying decision. We seek to provide all the information about vacuum cleaning systems and various replacement parts including vacuum filters which you can use to extend the life of your vacuum cleaner for several years.
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Sears Kenmore Hepa Filter Replacement 86889 20-86889 Ef-1$6.95Sears Kenmore Hepa Filter Replacement 86889 20-86889 Ef-1 Learn More
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Your newborn baby girl will love to wear our uniuqe, boutique outfits. Find a take home outfit for newborn girl, newborn girl outfit, newborn girl outfits and newborn baby girl outfits.
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You'll love our collection of newborn girl outfits at Sophias Style.


text: Ford Vehicles Probed For Stalling On Highway RELATED NEWS Ford Expands Takata Driver-Side Airbag Inflator Safety Recall Ford Stock Falls On Downgrade Ford Names William Kennard To Board - Quick Facts Ford Motor To Present At Goldman Sachs Conference; Webcast At 5:00 AM ET Ford's Lincoln To Offer Revel Audio Systems On Vehicles Trade F now with 2/26/2013 10:22 AM ET The National Highway Traffic Safety Administration (NHTSA) is investigating problems with stalling and/or surging engines in nearly 775,000 Ford passenger cars and SUVs. The government agency and Ford have received 1,500 complaints about the issue. One injury has been reported.The vehicles affected by the investigation are the 2009 through 2011 models of Ford Escape and Mercury Mariner SUVs and Ford Fusion and Mercury Milan sedans.According to the NHTSA, the engines do not quit but shift into one of three reduced-power "limp-home" modes. The sudden cut in power can feel to a driver as if the engine stalled. "Depending on the condition of throttle control system malfunction, a driver may experience varying levels of reduced engine performance associated with three limp home modes. In two limp modes, reduced engine performance may maintain vehicle speeds above 20mph while the third is a limited limp home mode with engine speeds limited to approximately 900 RPM," said NHTSA.No recall has been issued yet. Click here to receive FREE breaking news email alerts for Ford Motor Co and others in your portfolioby RTT Staff WriterFor comments and feedback: email@example.com News


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What to read in 2013
Story | Jan 4, 2013 | 4:33 PM
What to read in 2013
Story | Jan 4, 2013 | 4:33 PM
Theater review: 'The Centerpiece' from Thriller Theater
Story | Jan 18, 2013 | 8:57 PM
Nine plays presented at HCPS Drama Festival
Story | Feb 4, 2013 | 9:30 AM
More than 300 students from drama classes around Harford County gathered in the Amoss Center at Harford Technical High School Jan. 30 for the annual HCPS Dramafest. This event, sponsored through the school system's English/Language Arts Department,...
'The Carol Burnett Show: This Time Together'
Story | Feb 22, 2013 | 8:23 AM
When variety series were staples of network television, Burnett presided over one of the most popular, and she selected the 17 episodes of the CBS program included in this set. One of the most interesting is an hour that she and her merry cast of...


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So, I noticed the specs on the website is with a 549mm axle to crown with with headset. Since a lower internal headset cup, like CC's are only 4mm, then should I be able to run a 545mm fork (Lyrik 160) and achieve the same geometry as listed with 66 deg front, 13.3" BB in slack/low setting? I know Noel mentioned geometry was based around a 150 fork, but sounds I can get away running a 160 with same geometry with internal headset. Is this so? If I can't run my Lyrik DH 160-130 fork due to clearance issues with 650b wheel, then will likely go Pike 160-130 as needed since I am not a Fox lover. Thanks
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Z.E.R.O. (Zombie Extermination, Research and Operations) Kit by OpticsPlanet
to look at but sharp to the touch. SOG Bowie 2.0 knives make use of a smooth, brown leather handle ... Specialty Knives has packaged the knife with a leather sheath; the sheath has a removable sharpening ... Tactical Holster w/ Quick Release Leg Harness - STX TAC Black, Right Hand, Hood Guard Sentry Protection ... Riflescope w/Mount, Green Chevron .308 Reticle Vero Vellini Premium Padded Leather Rifle Sling, Brown...
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Considering DVC purchase
We are planning our first trip to DW in July 2013 and have a 1 bedroom villa booked for 14 days at Wilderness Lodge. I have started looking at purchasing a DVC contract and think that it may be a better way to go for us. After 2 trips of 14 days it would be $1500 a year.
My concern is that I have already purchased airfare for the trip and was wondering what the chances of getting my same reservation when I am finally able to book, thinking end of December before all is said and done.
Thanks in advance and I'm sure this will be one of many questions I'll be posting.
I'm new to this too but $1,500 in today's maintenance fees would only get you 1 week of points for a 1BR at VWL.
Seems like a huge outlay for a place you've never been to before. Have you considered renting points for this summer's stay? I don't have experience with that but I'm sure others can give you details.
I'd think you'd almost certainly get a reservation for a 1BR at WDW for July 2013 if you close sometime in Dec but I'd recommend you be open to staying at any resort that has an opening. 1BR's are often the last to book at all resorts so VWL may be available but when you're not booking at 11 months then anything can happen. And a longer stay like 2 weeks means you could run into a day or two that is booked up and requires a move or picking a different resort for the entire stay.
Your are really planning your first trip to Disney? You've never been before? If I were you I would rent points this trip and see if you even like it. Some people find that Disney is just not for them. what if that ends up being you? Also, were you considering buying direct or resale? If buying direct Disney can use their magic to get you just about any reservation you want for the first reservation. If buying resale the process could take about three months and you should be prepared to stay at Saratoga Springs or Old Key West because summer is busy and I would imagine booking not at the 11 month mark may limit some of your choices.
I agree, I would not purchase DVC if I had never been to WDW before. Don't think of the money you are spending on this upcoming trip as money wasted, as you are getting a very nice trip for your money. If you think you could get a better deal, then that is a different story and perhaps you should look at a different booking method. In that case, renting points from an owner might be a more economical way to go.
I too think that thinking about buying DVC before you have even visited WDW once, is a bit premature.
First visit WDW a couple of times, see if it is a place you can see yourself visiting and vacationing every year for a long time.
I first did a DVC info session in 2007, on our third trip. I continued to visit WDW & learn about DVC. In May we stayed at SSR. We bought a resale BCV contract this past summer, a full 5+ years after we first investigated DVC. It isn't anything that needs to be rushed into.
Sent from my iPhone using DISBoards App please excuse any typos.
I should have been more detailed in my question. We have been to Disneyland numerous times but have never been to WDW so I'm sure we'll enjoy the experience.
We are from Western Canada and were thinking that we would bank points one year and then get 2 weeks every other year as travelling will take a day each way, especially going there when we lose 2 hours due to the time change.
The way that I am justifying it to myself is that the cost of the room portion of our upcoming trip would be slightly more than half of the cost of the timeshare.
Thanks for the advice, I have to make sure my wife doesn't read this if I decide that I want to go ahead and buy, you guys sound exactly like her. Logical and reasonable, both things that work against an impulsive person like myself. ;)
I've been to WDW nearly 40 times. just went to DL for the 1st time this summer and really loved it. I'm sure you will enjoy WDW but I still think you need to experience it for yourself before committing to DVC. I don't think you can really be sure where you would most like to stay without seeing the resorts and parks for yourself. And experience getting around at WDW. My DH isn't a huge WDW fan. In many ways he liked DL more. He liked that you could walk everywhere. You really need to see for yourself how big Disneyworld really is.
definitely check out the pics of the different resorts (and keep the expiration date of the contract in mind - VWL ends in 2042...might be a negative, might suit you). some people coming to wdw from NY have said they prefer OKW to SSR because OKW feels like FL and SSR is a little more like where they are from...maybe a lodge like VWL will feel like a "home away from home" in a good way...
VWL and WL have a similar look to the Grand Californian. Different architectural styles, but still similar.
If you went with buying resale now, you would probably be able to book by about the end of Jan provided you were not trying to get a really low price. You'd get a room no problem, just might not be where you want.
No one can tell you for absolute sure that you can get the exact same reservations for the exact same dates. It's probable but not definite.
So, go learn about WDW first during that first trip. At the end of the 14 days, if you can say that you are eager to immediately go back, then sit and think. We went through the DVC presentation during our second visit and spent a year thinking before we pulled the trigger. Thrilled to have the points we have but it certainly does not save us money. We go to Disney a lot more which means more money spent on airfare, tickets, transportation, food, etc... and we have higher expectations when we go on a Disney vacation so we go to better restaurants and treat ourselves to extras that we would have not even thought to purchase before. Funny how those 'nicer' accommodations means that you want the pool side drinks and fancier souvenirs.
I just scrolled down and saw that you have been to Disneyland so you do have some point of reference. All the same though, DL and WDW are like comparing apples to oranges. We started at DL too and have been countless times there and WDW is like DL on steroids. :)
When we decided to buy into DVC, we had already paid off an upcoming vacation package. We closed in early March 2010 and our vacation was in June 2010. When I started the process with Member Services, I bought through Disney, I explained what I had already paid for. I was able to get a 100% refund, as well as they were able to get me into my home resort for the dates we had already booked. Good luck and hopefully Welcome Home.
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The Lead
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The food at Drop Squad Kitchen has soul, despite its complete lack of meat. From black bean-and-wild rice burgers to mac and cheese, the dishes at Drop Squad Kitchen feature healthy, tasty ingredients designed to appease both stomach and conscience alike. The mother-daughter duo behind the restaurant have a grand vision to overhaul the typical American diet dependent on meat products and accidentally swallowed gum. To share their culinary vision with others, the Drop Squad Kitchen staff holds regular cooking demonstrations, each of which tackles a different cooking style or topics ranging from southern style comfort food to raw vegan.
Cuisine Type: Bagel sandwiches
Most popular offering: 26 flavors of bagels
Kid-friendly: Yes
Delivery / Take-out Available: Yes
Alcohol: None
Number of Tables: 5?10
Outdoor Seating: Yes
Established: 2012
Parking: Parking lot
Handicap Accessible: Yes
Pro Tip: Call order in advance to avoid waiting
At each Tropical Smoothie location, healthy choices abound with drinks consisting of fresh fruit and snacks loaded with veggies and premium meats and cheeses. The caf??s colorful repertoire of smoothies runs the gamut from creamy, dessert-based indulgent creations to light and refreshing low-fat fruit options or frosty drinks boosted with supplements. Strawberries, bananas, and peaches mingle with exotic a?a? and goji berries to form mouthwatering concoctions designed to deliver health-boosting antioxidants, essential nutrients and laser-vision-inducing vitamins. Drinks pair with ciabatta and griddled flatbread during breakfast and lunch, as well as with made-to-order salads and a host of wraps and sandwiches.
Since it was built in 1890, Cynwyd Station has survived three fires, water damage, and even a nest of Richard Geres in the walls. Thanks to the renovation efforts of the Lower Merion Historical Society, it has found new life as a sustainable storm-water reclamation site and education center?and an undeniably quirky cafe. As a nod to its home's heritage, Cynwyd Station Cafe and Tea Room is filled with steampunk-tinged Victorian imagery, a playful and boutique twist on the culture of a bygone area. It also has an eye on the future, relying almost entirely on biodegradable materials, composting, and recycling. This environmental focus also spreads to the seasonal menu.
Artificial ingredients are nowhere to be found in the nearly 20 loose-leaf teas that range from the traditional but complex to more adventurous, spicy blends. Six rotating ice-cream flavors go into old-fashioned ice-cream sodas and chocolate-egg creams, as well as European-inspired sundaes and pockets. Meanwhile, Benjamin Franklin would swell with pride at the whimsical shop of curiosities, such as Fee Brothers botanical waters and handmade wooden games.
Specializing in locally-sourced, seasonal fare whenever possible, the folks behind Fox & Fern Cafe have made it their mission to craft a menu of casual cafe eats made with the freshest possible ingredients. Inside the colorful, well-lit storefront, customers step up to order from a long list of sandwiches lined with fresh quality ingredients, sourced from local and organic farms when possible. But sandwiches aren't all that's made fresh. Each day, bakers whip up their specialty sweets, which often include scones, cinnamon buns, cookies, cupcakes, and tarts, all served alongside fresh-brewed coffee and espresso drinks.
Taking to heart the idea that three is a magic number, the owners of Mugshots CoffeeHouse dedicate themselves to a triple bottom-line business model that supports people, profit, and the planet. Organic direct trade beans constitute the whole of the steamy coffee and espresso drinks served by the baristas, and locally raised, earth-friendly foodstuffs comprise each hot sandwich found on the menu. Much of the money generated by the brisk bean trade goes toward charities of both local and international origin. When not welcoming community organizations for meetings or fundraisers, the venue shows off its artsy side with film nights, open mics, and staged readings of VCR instructions.


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Williamson cheerleader
|Photos by Leo Szczesny @ Sunken Branch Photography
Boys Basketball
Galeton vs Williamson
JV 42-33 Varsity 50-44
Excellent game. Wonderful halftime show.
It's beginning to look a lot like Christmas at Craig Funk's home in Smethport.
|Photos by Leo Szczesny @ Sunken Branch Photography
Posted by Solomon's words for the wise at 1/27/2013 02:52:00 PM
FOR SALE in Coudersport. KUBOTA
Will babysit in my Roulette home
1957 Allis Chalmer Tractor..$4000.00
For Sale 1998 Freightliner Curtain Side Truck
10-11 Home Sweet Homes Tour In Smethport
The Grief Connection. You are not alone. Let us help you find hope and healing for the future. Charles Cole Memorial Hospital hosts a Bereavement Support Group EVERY Tuesday in the Champion Orthopedics waiting room. For more information, please call 274-0384 or Call June Buckler at 647-8616 or 544-1400 (work)


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90.5 WESA Celebrates
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Josh and Gab, Confronting Bullying Through Song
By WESA Staff
Read and listen to a story about Josh Verbanets and Gab Bonesso as part of a series honoring the individuals who make a difference in people's lives: 90.5 WESA Celebrates People Making a Difference.
Sometimes there's no better way to get kids excited about something than through music. Add some laughter, and you've got the perfect combination.
That's the Josh and Gab show.
With a strong anti-bullying message, it's a a musical comedy program for kids of all ages. Gab Bonesso is a comedian, Josh Verbanets a musician. They've merged their talents and are spreading their message at school assemblies with songs that bullying is wrong and that it's cool to be kind.
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