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most recent year for which data is available) actually contributed This means that almost two-thirds of Canadians who could have contributed did not bother These stats don t faze you Try this on for size: There was $330 billion in available RRSP contribution room in 2004, and Canadians contributed just $288 billion to RRSPs in that year Yikes! Do you think that Canadians who are not even putting money into their RRSPs are likely to implement other, more intricate, tax planning strategies Don t count on it You should realize that the odds are against you Seventy percent of the people who read this book cover to cover will simply le the information in a drawer at the back of their mind labelled interesting tax stuff Thirty percent will actually use the information to create tax savings If you ve read this far, then you ve shown up at the ball park The question is, will you choose to be part of that 30 percent who actually get into the game

D/A, 21,454 Daisy Chain Interrupt, 82-83 Data, 1,454 Data bus, 24,25 Data-direction register, 74, 193 DB, 94-95,3 18 DC.B, 115 DC.L, 115 DC.W, 115 DD, 319 Delay routine, 168-169, 395-396 Delimiters, 92, 93,114, 3 17 Digital to Analog converter, See D/A Direct cache mapping, 63 Direct Memory Access, See DMA Division of unsigned and signed numbers, 99, 100 DMA, 72,84-86,206,207,402,454 Block Transfer, 84,85 Cycle Stealing, 84 Interleaved, 84

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I ve made it very easy to get into this game we call tax planning Throughout this book, you re going to nd tip after tip of good tax ideas I want to encourage you to make note of more than simply the strategies that apply to you today While you ll certainly want to implement those strategies, I d like you to also consider those strategies that could apply if you were to make certain changes to your life For example, you may otherwise choose to ignore 4 since you re not currently self-employed But rather than bypassing the tips in that chapter, I d like you to consider making certain changes to your life your Fact Situation to allow you to implement some of those strategies Perhaps part-time self-employment makes sense for you This approach is the result of my belief that you can save much more tax over the long run if you re willing to make certain changes to your life This is really the theme of my book The Tax Freedom Zone, which explains how to go beyond paying the least amount of tax you re currently required to pay and shows you how to pay even less I call this moving into the Tax Freedom Zone At the front of this book, you ll nd your own Tax Planning Tip Sheet, listing all the tax-saving tips from each chapter As soon as you ve read a chapter, ip to the front of the book and review the tips for that chapter Ask yourself, Can this tip

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If you re separated or divorced (those who are single and widowed can also claim this credit) and you re supporting another family member living with you, then you may be entitled to the eligible dependant (formerly the equivalent-to-married) tax credit How much tax can you expect to save Up to $1,145 federally plus an additional amount from your province (the provincial average is about $677) Speci cally, you ll be entitled to claim this credit if you are supporting a person related to you who is living in your residence and who is under 18 You can ignore the age-18 requirement if the dependent person is your parent or grandparent or suffers from a physical or mental in rmity As a general rule, joint custody will mean that one spouse can claim this credit However, a technical interpretation dated January 7, 2002 (document 2001-0101105), supports the notion that where there is joint custody over more than one child, it is possible that each spouse may be able to claim a full eligible dependant credit on the basis that the children would be wholly dependent on both parents at different times throughout the year The separation agreement will have to be structured so that one parent can claim the credit for one child while the other can claim it for a second child This may require one spouse supporting just one of the children in the agreement If you don t structure your separation agreement correctly, you may be stuck with just one spouse being entitled to the credit Speak to a tax pro for more information

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