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October 1984 - Alberta Craft Newsletter

Page 1

NEWSLETTER ISSN 0826-7421

TAX CHANGES AFFECT MORE SMART BUSINESS OF PAYING LESS TAX

THAN WRITERS

Normally when you you work, pay income tax on the money you earn. But when you work for yourself , even only if on the side, you can actually pay less tax, especially if you work out of your home . As .long as you have a reasonable expectation of profit , you may deduct all expenses related to earning your self—employed

Toronto — Tax changes by Revenue Canada previously thought to cover only artists and wri ters also provide benefits for farmers and some salesmen. A press release from the depart— "was ment probably not as thorough as should have

income .

Johannes Jarvalt , lawyer for the Ontario Federation of Agriculture, said In an inteneriew he had read the June 27 press release, but did not understand the policy change would apply to farmers.

This all presents sorts exciting opportunities .

of

If you use one room in your home (representing, let's the total say , one—tenth of floor entirely for space ) your self—employed activities (making candles, doing bookkeeping or typing , and consulting so on) you may deduct one—

tenth of your rent or mortgage interest, utility bills, property tax ,

general

maintenance

similar expenses.

and

The benefit here is you must pay such costs anyway. Being able to deduct part of them is a pure gift. With other expenses , even though you may deduct them you are still out of pocket. However , again there could be benefits . Con'

been"

H. A. Diguer ,

deputy minister Canada said.

clear writers , that said.

for

assistant

Revenue

for artists and is all ." Jarvalt

Under the policy change , the tax department has agreed to cancel part of the reassess— ments made against farmers , says a Revenue Canada memorandum.. This means farmers , whom the tax department decided had "no reasonable expectation of profit" and were not allowed to claim any losses, are eligible for refunds or lower tax bills. The revisions are being granted to allow for addi tional time to determine whether there Is a reasonable expectation of profit, says the Jyly 17


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