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President/CEO Number Crunchers® Accounting Inc. Learn how to just say stuff it to this bookkeeping thing with our 'Just Say: "Stuff It" To Bookkeeping program.

When are Canadian Business Taxes Due?

By Randall Orser | Business Income Taxes , Partnerships

The due dates for Canadian Business tax returns as well as the amount of tax due, depends upon how your business is structured as well as your fiscal year end. 

If your business is a sole proprietorship or a partnership your business return becomes part of your T1 personal tax return, and your business income is reported on form T2125.  You and your spouse have until June 15th to file your taxes, but you must pay any amounts due by April 30th to avoid penalties.

If your business is a corporation you can choose any date for your fiscal year end but if the corporation has a balance owing it must be paid within two months after your fiscal year end.    However Canadian-controlled private corporations are an exception to this rule in that they have three months to pay their income tax balance if they meet certain conditions. 

Corporations must also pay taxes in the province or territory where the business resides in addition to their federal taxes.  Corporate taxes are administered by the CRA except for in Quebec and Alberta.  

If your business is incorporated, you need to file a T2 tax return every year whether or not your company owes any tax.  Sole proprietors and partnerships that are active must file individual returns regardless of if they have any business income to report.  The form 2125 must be completed as you may have incurred business expenses even if your business had no revenue, which means that you will have a business loss that can be written off against your other personal income.    This can be particularly relevant for people who have just started a small business on the side but still have regular employment, as your business may not generate income in the first few years, but your expenses can be written off against your income up to a limit.

How the Pandemic has Affected Tax Return and Payment Deadlines

The government has announced a number of changes to the filing deadlines and payment deadlines for business taxpayers in 2020. For self-employed individuals and their spouses, the tax deadline remains at June 15th, but payments will not be due until September 1st.

There are also changes to the tax and payment deadlines for partnerships and corporations.  The partnership filing deadline for those with a Dec 31st, 2019 year-end was extended to May 1st.  The tax filing deadline for corporations has been extended to June 1, 2020 in some cases if the tax return would ordinarily be due between March 18 and June 1, it is now due June 1. Otherwise, the normal six-month filing deadline applies.

For Corporations payments of Part 1 tax that become due on or after March 18th will not be due until September 1st  but there is no extension to Part lV which is a refundable tax on certain inter-corporate dividends received by Canadian private corporations and is due when the corporate return is filed. 

GST/HST remittances have also been extended for payments due after March 18th.  They will now be due on June 30th, this includes monthly payments for the February, March and April reporting periods, quarterly collections for January 1 to March 31, 2020 and annual filers whose return or instalments are due in March, April or May.

From articles by Susan Ward and BDO Canada

When can you Expect your Tax Refund this year?

By Randall Orser | Personal Income Tax

Are you wondering when you will get your tax refund this year?  We are all hoping that it will not take much longer than usual. The CRA is still processing returns during the Covid-19 pandemic and they are encouraging Canadians to file their returns as early as possible before June 1st.  This is particularly important if you receive income tested benefits such as the GST/HST Credit or the Canada Child Benefit as the payments for 2020/21 are based upon your return for the prior year and are set to begin in July.

The CRA website says that their goal this year is to send refunds within 2 weeks if you filed online and 8 weeks if you file a paper return.  These timelines are only valid for the returns that they receive on or before their due dates. If you live outside of Canada you can expect to wait up to 16 weeks to receive your refund.  

The CRA is encouraging taxpayers to file their returns electronically using professional tax preparation software.  If your return is selected for a more detailed review than it will take longer to process.  The CRA also encourages taxpayer to use direct deposit to get their refunds quicker.

If you haven't received your refund within the timelines above it may be for any of the following reasons:

  1. You owe or are about to owe a balance
  2. You have a garnishment order 
  3. You have other outstanding debts such as student loans, employment insurance, and over payments of social assistance benefits, or immigration loans and training allowance overpayments.
  4. You have any outstanding GST/HST returns from a sole proprietorship or partnership.
  5. You have a refund of less than $2 due.

New this year due to Covid-19 the CRA is recognizing electronic signatures for forms such as the T183 which is signed in-person by millions of Canadians every year to authorize tax preparers to e-file their returns, even though this is only a temporary administrative measure this year.

If you owe money on your 2019 return you have until September 1st to pay which is four months later than the usual April 1st deadline, and you will not be assessed any penalties or interest on your balance due until September 1st, 2020.  if you pay by instalments you now have until September 1st to pay your June 2020 quarterly personal tax instalment with no accumulation of penalties or interest from March 18th to September 1st, 2020.

From an article by Jamie Golombek Financial Post

Are you one of the Almost 50% of Canadians Taking Advantage of the Tax Deadline Extension?

By Randall Orser | Personal Income Tax

A new survey commissioned by H&R Block Canada has revealed that 45% of Canadians still have to file their tax returns.  Millions of Canadians are taking advantage of the extended deadline to file their personal tax returns. As a result of the Covid -19 pandemic the usual April 30th deadline was extended to June 1st.  Self employed taxpayers and their spouses still have until June 15th to file.

This result is consistent with the CRA filing statistics which show that as of April 27th, 2020 they had received 15.5 million personal tax returns for the 2019 season, way less than the 28.4 total returns filed for the 2018 tax year.

The H&R Block survey also found that 10% of Canadians were not aware that the deadline had changed and 1 in 3 of this group had not yet filed.  Of those still to file 50% plan to do so after the original deadline but before the new one.  These people will avoid penalties for late filing, but you should still file as soon as possible especially those who need their refund, credits and benefits, the sooner they file the sooner they will receive these supports. 

The CRA data shows that up to May 1st,  92.1% of returns were filed electronically and almost 85% of the 14.1 million returns processed so far had either no balance owing or a refund due.  The average refund was $1800.

From an article by Jamie Golombek Financial Times May 1, 2020



How to Minimize Taxes on Your Small Business

By Randall Orser | Freelancing , Home Based Business , Personal Income Tax , Small Business

If you own an unincorporated small business then the you must prepare an income statement each year showing all the income and expenses of the business and the resulting net profit or loss is then transferred to your tax return and taxed along with your income from all other sources.  

As a small business owner,  you are entitled to deduct the ongoing costs of doing business, as long as the expenses are reasonable and your motive for being in business is to make a profit.  You must have a good record keeping system such as Quickbooks Essentials  otherwise there is a good chance that you will forget about expenses that you have incurred and lose some receipts for expenses that you could claim.   Some of the most common deductible expenses include advertising, promotions, rent, salaries, legal and accounting fees and auto expenses.

Deductions Available to your Small Business

  • Advertising including flyers, brochures and other promotional activities.  You can deduct 50% of the cost of entertainment and business lunches as long as they are used to promote your business to current or prospective clients.
  • Office Rent is deductible, however if you own your business premises or work out of your home you cannot deduct the rental value of these premises.  However you can deduct any related expenses such as mortgage interest, property taxes and insurance.  If part of the premises is used for personal purposes then these expenses must be pro-rated.
  • Salaries and Wages are deductible in full as are the employer paid premiums for the Canada Pension Plan, Employment Insurance, Worker's Compensation as well as sickness, accident, disability or income insurance plans. If your spouse or child works for you their wages are also fully deductible as long as the payments are reasonable and the same as you would pay someone else to do the same work.  As the owner,  your wages are not deductible and should not be included on your income statement.
  • Fees for Outside Professional Services such as bookkeeping, accounting, consulting and tax preparation are deductible.  Legal fees are also deductible as long as they are not incurred to buy capital property, instead they have to be added to the capital cost of the property.
  • Business Taxes annual business licenses are deductible.  Fines and penalties for infractions of public laws are generally not deductible.
  • Automobile Expenses related to earning business income are tax deductible.  If you use your vehicle only partly for business then the expenses must be pro-rated between business and personal use based on the amount of kilometres driven for each.  Expenses include gas, oil, repairs, insurance and maintenance.  For more information log into the CRA website.
  • Capital Expenditures which are expenses relating to the acquisition or improvement of a property used by the business may not be deducted in the year acquired.  Tax law requires that their entire costs be claimed slowly over a period of years through a mechanism called capital cost allowances which allows a certain percentage of the costs to be claimed each year.   The rules of capital cost allowances are quite complicated so it is a good idea to hire a professional accountant or bookkeeper to make sure that you are claiming correctly.  For more information see the CRA website Capital Cost Allowances.  

When your business enjoys a profit you must share part of that with the CRA in the form of income tax.  However when your business shows a loss then the CRA shares in that loss as you are usually allowed to deduct the loss against other income thereby lowering the taxes you would normally pay.  However, you must meet the CRA "reasonable expectation of profit test" as the CRA will only share your loss if there is a reasonable expectation of profit in future years, otherwise your losses will be disallowed as simple personal losses.   

What you Need to Know About Filing Coupled Tax Returns

By Randall Orser | Personal Finances , Personal Income Tax

The Canada Revenue Agency has specific requirements in place for married and common-law Canadians as they file their personal tax returns.

Married and common-law spouses do not file "joint" tax returns as is an option in the USA.  Each Canadian files their own return and indicates their marital status on it, and the identity of that person.  You do not get to decide whether not you claim your marital status on your tax return.  Once you are married you must include your spouse.  Once you are common-law which means you have been living together in a conjugal relationship for 12 months or immediately if you have a child then you must file as common-law you do not have a choice.

The CRA knows your true marital status based on information that you file, credits and deductions that you apply for and other information sent to them which relates to you. Since your marital status has a significant impact on your return - family incomes are combined for calculating income-tested benefits  such as the GST/HST credit or the Canada Child Benefit.  Couples also benefit from combining charitable donations and medical expenses.   If you have received benefits that you are not entitled to you will be asked to repay them with a penalty and interest and failing to indicate your correct marital status is fraud.

If you were married in the tax for which you are filing, you must note your status as married in the "information about you" section of your return, including information about your spouse including their name, social insurance number, net income and employment status.  If your spouse claims credits such as the CCB or GST/HST or if they owe any payments you must report that as well.  This is the same for common-law couples.  

Advantages and Disadvantages of Filing as Married

1.  If you both sold homes to buy tone together only one of the sold properties may be immune from taxes.  You may have to pay capital gains on one of the sales.

2.  If you are a married student with extra tuition to deduct, you may transfer your unused deductions to your spouse.  If your partner's income is below a certain threshold you may be able to claim an additional tax credit.  You can pool your medical expenses and apply the deduction to the partner who can use it best to pay down their taxes similarly with donations.

Filing Coupled Returns

Filing your spouse or partner's information on your return is pretty simple, however when it comes to deciding which expenses or credits to claim on each return it is more difficult and confusing.  It might be in the best interest of both you to have your returns done by a professional who knows all the ins and outs of filing tax returns for couples, so as to avoid mistakes resulting in extra charges and penalties.

Breaking Up

You also need to inform the CRA if your relationship ends as it may change the benefits due to you or the payments that you owe.  If you receive the CCB or GST/HST benefit payments, notify the CRA the month after your relationship has ended.  If you separate, you do not have to inform the CRA until the separation has lasted 90 days.   You can inform the CRA by logging into your MyAccount and completing CRA form RC65, Marital Status Change, or by contacting the CRA directly by phone.

If you live apart for reasons other than the ending of your relationship you still have to file as married for example if you live apart for work, education or medical reasons you are still considered to be married by the CRA.  Once you are married or divorced you will never be able to file again as single.

From an article by Turbo Tax November 2019

4 Tricks Wealthy People use to Reduce Taxes – you can try them too!

By Randall Orser | Investments , Personal Finances , Personal Income Tax

The more money you have the more tax planning you can do with it, but you don’t have to be in the top 1% of income earners to incorporate these tried and true tax strategies into your own planning.  

You might think that the wealthy have all the answers to making more money while reducing their tax bill.  From using offshore tax shelters to trust funds it seems the opportunities for them dodge the tax man are endless.  Tax lawyer Dale Barrett says  "There are numerous legal ways for the average tax payer to reduce their taxes depending upon the amount of money that they have to work with and their present and future employment status.  If you are a wealthy person or corporation you can take advantage of different tax structures and levels, but even if you are not part of the 1% you can still incorporate some of the tried and true tax strategies in to your own planning."

Sheltering Investment Income

For any Canadian with the ability to save money, the government makes available two main ways to shelter income - Registered Retirement Savings Plans (RRSP's) and Tax Free Savings Plans (TFSA's).

Contributions to a RRSP are tax free so that you don't have to pay any tax on them in the year that you contributed so it is a good idea to put away the maximum that you can into your RRSP.  There is no tax on your gains until the age of 71, at which point the taxpayer must start to withdraw their funds, which is treated as taxable income, but for many people their income will be much lower than when they were working meaning that they will pay less tax.

The money that you contribute to your TFSA is post-tax income and any interest, dividends or capital gains in it are tax free for life so you do not have to pay tax not your withdrawals.  Wealthy Canadians also use these ways to shelter money but they usually max out the amounts that they contribute every year.  However they go further by using TFSA's to fund for their children once they reach the age of 18 for them to put into their own TFSA's thereby transferring wealth intergenerational and keeping all the investment income tax free.

Incorporating

Many wealthy Canadians run a business to take advantage of lower tax rates, business write-offs and tax deductible individual pension plans.  If you are self employed or doing freelance or contract work it is worth considering incorporation depending upon your income.  If you are using all the money that you are bringing in then incorporation is not ideal for you.   However if that income even from a small side business is extra for you then incorporation is worth thinking about for the benefits.  In 2019 the small business tax deduction rate was 9% after the federal tax abatement meaning that you would have been taxed at the lower corporate  rate on your income.  The downside to incorporation is the amount of money that it costs to incorporate, and the accounting costs to do financial statements and tax returns which can run into the thousands of dollars.  So you have to decide if spending that is worth it for the tax benefits you will receive.

Income Splitting 

This is a an effective strategy for wealthier Canadians in the highest tax bracket, but there are benefits for the average Canadian.  If one spouse is in a higher tax bracket they can transfer some of that taxable income to another family member including children in a lower tax bracket.  

Permanent Life Insurance

Most people are familiar with term life insurance which covers you for a set time.  Permanent life insurance, on the other hand, lasts for life. This life insurance comes with an investment component that grows free of annual taxation.  Unfortunately most people are not able to afford this as it is sometimes 6 to 10 times the cost of term life insurance.  It is however an additional investment option for those who have already maxed out their RRSP's and TFSA's.  

Whatever your income if you have done a good job of your tax planning you will acquire some savings that will be beneficial to you even if it is not the thousands and millions that the wealthy have earned from their investments.

From an article by Julia Mastroianni Financial Post

Reasons why you Should (or Shouldn’t) do your own Taxes

By Randall Orser | Personal Finances , Personal Income Tax

For many people their tax situation changes every year, marriage, children, buying a house, starting a business are examples of life changes that affect your tax return.  So every year people have to solve the dilemma of doing their own taxes or hiring a professional to prepare their return.  As things change, the question is are you sure that you have all the knowledge to complete your return to your best advantage?

When you might be able to file your own taxes

1.  If you have confidence in your abilities as a numbers person, you keep track of all your receipts and transactions and you know all the ins and outs of your situation.

2.  If your tax situation is simple, you only have one T4, no dependants, no other investments or sources of income then you can easily file your tax return yourself.  

3.  If you don't own property or investments - once you acquire property, investments or retirement accounts then it can become difficult for you to up to date on all the deductions and credits that can be beneficial to your taxes.  In this case then it is probably best to let a professional do your return.

4.  Though the Canada Revenue Agency has a website it can sometimes be difficult to understand their jargon and the changing tax laws.

When it is best to hire a professional

1.  If you are not very good of keeping a track on your money, doing the books and tracking all the numbers is not for you then you should get in above your head and risk making a costly mistake.  You should hire a tax professional who can do the job correctly from the start and can save you the headache and even save you money in the long run.

2. If you have started a new business during the year hiring a tax expert will help you find deductions and prevent you from getting into trouble with the CRA so it is good idea to pay for their guidance, it will be worth it.

3. If your circumstances have changed during the year, you got married or divorced, had a child, or lost your spouse you may need help to file your return correctly.  This can also apply as your children get older and the tax credits and deduction that you usually claim expire.  If your child goes to college then  you can probably still claim them and their education expenses but a tax professional is the best person to know what is the best way to go in your situation.  

Benefits of doing your own taxes 

  • Less expensive
  • Takes less time
  • You know all the details of your situation

Benefits of hiring a professional to do your taxes

  • They are knowledgeable and up to date on the latest tax laws
  • You will get expert and experienced advice
  • They are an extra set of eyes that can catch mistakes
  • They become your advocate
  • They can find little known tax deductions for you
  • They can give you tax guidance throughout the year

So the bottom line is that it is up to you to decide what to do when it is tax time.  If you are not able to keep up then having a trustworthy tax professional to help you will make all the difference.

From an article in Careful Cents





Refundable vs Non-refundable Tax Credits 

By Randall Orser | Personal Income Tax

Tax credits can greatly decrease the amount of taxes you must pay. If you don’t fully understand them, you could be missing out on large cash opportunities. One aspect that often goes unexplained is the difference between refundable and non-refundable tax credits. What is the difference between the two, and how do they affect the amount of tax you owe to the government?

A tax credit is very different from a tax deduction. A deduction is a reduction in the gross income. For example, if you have a gross income of $50,000 for the year, total itemized deductions of $10,000 would make the adjusted gross income $40,000. You have the option to use the standard deduction or itemize your deductions if your total itemized deductions exceed the standard deduction. By increasing the value of your deductions, you lower your taxable income, therefore lowering the amount of total tax you owe.

Tax credits have a larger advantage. After you have calculated your total taxable income and determined how much you owe in taxes, a tax credit will be deducted from that total amount. For example, if you owe the government $3,000 and you qualify for a $1,000 tax credit, you now only owe $2,000. It is a 100% reduction in taxes owed whereas deductions reduce the taxes owed by a much smaller percentage. Basically, you want to get as many deductions and credits as possible, but credits have a larger impact.

Tax credits have nothing to do with how much money was withheld from your check each month for taxes. Don’t even think about how much money is withheld until the very end. The withheld amount also has nothing to do with whether a tax credit is refundable or not. These are two different aspects; do not confuse them.

Many people don’t know that tax credits can be either refundable or non-refundable. If they aren’t done in the right order, you could be losing money owed to you. Fortunately, the forms are set up so that you will automatically calculate them in the right order. However, understanding the difference between the two is beneficial.

First, calculate non-refundable tax credits. A non-refundable tax credit is a credit that cannot exceed your total tax owed. For example, if you owe $3,000 in taxes and your total non-refundable tax credits equal $4,000, your tax owed is $0. You cannot receive back an extra $1,000. There is no refund to the total tax you owe.

Non-refundable credits include basic personal exemption; education credits; child and dependent care credits, adoption credits, etc. Subtracting non-refundable credits first will minimize your total taxes owed.

Now you will have a new taxes-owed amount. Using the above example, you have $0 owed. Calculate your total refundable credits. These included the earned income tax credit, making work pay credit, first time home buyers credit, etc. Let’s say these come to a total of $2,000. These are refundable credits meaning you will have a result of -$2,000 tax. In other words, the government owes you $2,000.

Once you have calculated your taxes owed after subtracting all qualified credits, calculate your entire refund or taxes owed. If you get $2,000 from the government and $5,000 was withheld from your check, your total refund is $7,000. Notice that the amount withheld from your check is separate from the $2,000 refundable credit. You receive an extra $2,000 in addition to the money returned to you that was withheld for tax purposes throughout the year.

Calculating non-refundable credits before refundable credits maximizes your total credit potential. Non-refundable credits are used first, whether they bring your taxes owed down to zero or just reduce them. Refundable credits are calculated last to ensure that all possible refunds are realized. The above example is exaggerated to make the discussion easier. This amount in tax credits is not typical. It depends on what you qualify for. However, make sure you check out each credit thoroughly to ensure you get your maximum return or minimize your taxes owed as much as possible.

How to Stay Motivated When Working from Home

By Randall Orser | Employees , Home Based Business , Small Business

Due to the coronavirus many more people are joining those already working from home.  It is quite a change from your normal routine of going into the office five days a week and working with others, so you need to make your new work environment as comfortable as possible for you to be productive.  When working for your company from home you should still to stick to your normal hours of work as much as possible and it is important to keep in touch with your colleagues by phone or video conferencing so that you do not feel isolated.  

For those who are their own boss and have been working from home for a while you don’t need to worry about being late for work, being written up, laid off or fired.  However, you are solely in charge, so it is up to you to face all the challenges involved in owning a business, most of all making money.  

If you are now finding yourself in one of these two situations how do you stay motivated while working from home?

1. Work-life vs Family Life

When working at home family can be your biggest distraction, particularly now as most of your family including kids may be at home.  It is vital to set up a separate room in your house to work where you can close the door if necessary.  You need to let the family know that when you are in that room you are working and unavailable except for an emergency.  Don’t forget that this separate workspace can allow for a tax deduction if you are self-employed.

2. Keeping your concentration when working from home

Difficulty concentrating one of the biggest problems reported by people who work from home.  You may have to deal with family noise, activities outside your window or even the view of your backyard especially if the sun is shining.  You may be disturbed by people who have a hard time accepting that you are working from home and think that you can run errands for them or that you have time to chat on the phone.  Some solutions to these problems might be to close the blinds, wear noise reducing headphones or ask the family not to do noisy activities while you are working.  You also need to make sure that friends and relatives know that you are not available between certain hours because you are

working.

3. Motivational Challenges

It is up to you to motivate and challenge yourself unless you are still employed by a company and working from home.  In that instance you still have to answer emails and phone calls from colleagues for information and updates.  This will help to keep your mind on the job.  If you own your own business, it can be way more difficult to keep motivated and let your attention slip to more appealing things.  You need to keep your end goal in mind which is to grow your business and make money


4. Dealing with the lack of Office Equipment

If you are working from home, either temporarily or permanently it is important for you to have the necessary equipment to do your job.  When you are working for an employer at home, they should provide the equipment that you need to do the job.  If own your own business, you should invest in the office equipment that you need.  These days computers, and multifunction printers and scanners are way less expensive than they used to be.  Look out for low interest and interest free deals offered by stores to help reduce the costs and you may be able to offset some of these expenses on your taxes.

5. Getting Access to Company Documents

If you are working from home for your employer, they need to set up a way for you to able to access company documents from home over the internet.  There are many programs and apps that will allow you to do that easily.

6. Egonomic Issues

It can be difficult to keep your concentration if you are not comfortable in your workspace.  Make sure you are equipped with a proper office desk and office chair to support your back, neck and shoulders. Take a few minutes break each hour or two and standup, walk about and stretch.  Be conscious of your posture while working as bad posture will result in pain and trips to the chiropractor or for physio.

As working from home is becoming more of the norm and may become even more so as companies realize that their employees working remotely can save them money, and workers find that working from home gives them a better work-life balance.

Ever Wondered how the Government Spends Your Tax Dollars?

By Randall Orser | Business Income Taxes , Personal Income Tax , Retirement , Sales Taxes

Most of us hate paying our taxes and believe that we are paying too much.  Unfortunately, all of us have to chip in so that the federal government can provide the essential public services that we need in our daily lives. 

Torstar Community Brands took a by-the-numbers look at how the federal government spent our tax dollars between 2012 and 2018.  As with most of us it has been a challenge for the government to make ends meet, and an analysis of six years’ worth of financial statements shows that they have spent considerably more than they have taken in.  The gap has widened by $1.2 billion in the last fiscal year.  So, where did our money go?

In the fiscal year 2017-2018 government spending was as follows: 

29.84% went to National defence, crown corporations and other direct programs – including more than 100 departments and Crown corporations.  The government departments included Citizenship and Immigration, Indigenous Services and Infrastructure Canada and cost billions to operate.   

15.30% went to transfers supporting health and other social programs 

15.23% went to benefits for the elderly.  Transfers to elder benefits have been increasing over the years as these benefits programs were originally designed on a presumption of lifespan that is outdated as people are living a lot longer now.  By 2030 one in four Canadians will be a senior compared to one in seven in 2012.  However, the government still benefits from seniors as they pay income tax on their RRSP withdrawals.

14.17% went to other transfer payments 

7.05% went to benefits for children 

6.58% went to public debt charges 

5.93% went to employment insurance

5.91% went to fiscal arrangements and other transfers

Where does this money come from?

In the fiscal year 2017 -2018 sources of income for the government were as follows: 

48.98% came from Personal income taxes 

15.4% came from Corporate income taxes 

11.72% came from Goods and Services Tax

9.37% came from other revenue

6.74% came from EI revenue

2.5% came from non-resident Income tax

1.89% came from other excise taxes and duties 

1.83% came from energy taxes

1.73% came from import customs duties

Canadians are taxed from 15% for those who earn $47,630 or less up to the highest rate of 33% for those earning $210,371 and over.  Although we all like to complain that we pay too much tax compared to other countries, it is worth considering the benefits that we receive from the government that many other countries do not provide to their citizens. 

From an article by Sheila Wang in YorkRegion.com 

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