Tax will change the process for claiming work expenses

Jamie Golombek
Sun

If you’re an employee who has to pay some of your own expenses for which you are not reimbursed by your employer, chances are that many of these expenses include a component of GST or HST.

If this is the case, you should ensure that you are claiming the GST or HST rebate, as appropriate.

This will become more important for Ontario and B.C. employees, who on July 1 may start paying an extra 8% on some previously untaxed, non-reimbursed expenses.

Under the Income Tax Act, an employee can only deduct “the cost of supplies that were consumed directly in the performance of the duties of … employment and that the … employee was required by the contract of employment to supply and pay for.”

To claim these expenses, you need your employer’s acknowledgement on Form T2200, the Declaration of Conditions of Employment.

To get a rebate of the GST/ HST you paid on these expenses, you need to complete another form — Form GST370, the Employee and Partner GST/ HST Rebate Application form. You claim the rebate on line 457 of your income tax return.

Note that you can only claim a rebate if your employer was a GST/HST registrant and your employer is not a listed financial institution, which includes banks, investment dealers, trust companies, credit unions or insurance companies.

Also, you can only apply for a rebate of the GST or HST you actually paid. So, for example, you can’t claim the rebate if you purchased supplies from a small merchant who didn’t have to collect the GST/HST since its sales for the year were under $30,000.

Similarly, travel expenses outside of Canada would not have had a GST/HST component associated with them and no rebate can be claimed on those expenses either.

When it comes to meals and entertainment, keep in mind that since only 50% of such expenses are deductible, you can only apply for the rebate on 50% of the GST/HST paid on those expenses.

While you should file Form GST370 with your tax return for the year in which you deducted the expenses, if you forgot to file it for 2009, you can send it in separately, along with an explanatory letter, to your tax centre, being sure to indicate in your letter the tax year for which you are claiming the rebate.

You have up to four years from the end of the year to which the expenses relate to file an application. So, for 2009, you have up until Dec. 31, 2013.

Finally, when you receive the GST/HST rebate, you have to include it in your income for the year in which it is received. If you recently received your GST/ HST rebate that you claimed on your just-filed 2009 return, you will have to include it on Line 104 of your 2010 return that you file next spring.

Including this income makes sense, since it simply reverses the deduction you took in the prior year for the GST/HST paid on various employment expenses, which was subsequently reimbursed to you by the government and therefore is no longer considered an out-of-pocket deductible expense.

[email protected]

-Jamie Golombek, CA, CPA, CFP, CLU, TEP is the managing director, tax and estate planning, with CIBC Private Wealth Management in Toronto.

© Copyright (c) The Vancouver Sun

Stephen Hume
Sun

If, as poet Gary Geddes argued on The Vancouver Sun’s oped page, history is the deep mirror in which we discover who we are, British Columbians gained another opportunity for reflection this week.

A website that makes accessible to everyone a searchable database of letters from the first governors of what would become B.C. to the colonial authorities in London was launched this week at Government House in Victoria by Lieutenant-Governor Steven Point.

Developed from a more ambitious project that puts online all the colonial dispatches between Fort Victoria and London during the critical years of early political development between 1846 and 1857, The Governor’s Letters project also provides tools for teachers that amplify the B.C. schools history curriculum from Grades 5 to 10. Four curriculum “challenges” for students, complete with lesson plans and support material for teachers in both French and English, use the principle that everyone loves to solve a puzzle. By solving the puzzles, students develop critical thinking skills in analyzing and interpreting history using real events and real resources that were previously the preserve only of academics and professional historians.

Using the governors’ actual letters, students are encouraged to study the evidence and try to figure out: 1. What were the reasons for creating the colony of B.C.? 2. Were the treaties Douglas signed with aboriginal people — and later treaties — fairly negotiated? 3. Did the gold rush of 1858 radically change daily life in Victoria? 4. Did Governor James Douglas deserve to be knighted?

The Governor’s Letters project is part of a bigger University of Victoria scheme. It began more than 20 years ago when history professor James Hendrickson set out to transcribe into digital form the mass of handwritten letters, notes, internal memoranda, marginalia and various reports that were exchanged between local government and Britain’s Colonial Office. From an age before the typewriter, telegraph or telephone, this correspondence represents the lifeblood of an empire during a tumultuous period for the west coast of North America.

Expanding American interests coinciding with a gold rush in California had carved Oregon and Washington out of British territory. The British and Americans came close to war over where the boundary should pass through the Gulf Islands. Britain warred with Russia, which controlled Alaska. And a new gold rush into British territory was imminent.

Written by hand in the ornate copperplate of the Victorian era, some of it with quill pens, the dispatches posed special problems for Hendrickson, who was himself working in an age before the personal computer, fast digital scanners and the new computer languages that make possible the rich experience of today’s World Wide Web pages.

Using punch cards and archaic software, Hendrickson, his wife Sonya and a team of students spent thousands of hours decoding the difficult handwriting and cryptic marginal notes in hopes of eventually publishing them. But when they wound up with 28 coil-bound volumes of text, it was too large for any conventional publisher. Hendrickson retired before the text could be annotated. The data languished on an old IBM mainframe computer until, just as it, too, was about to be retired, some of Hendrickson’s colleagues remembered his project.

The colonial dispatches transcripts were recovered, translated into modern computer languages and a new UVic team was assembled to create an annotated digital edition that would be easy to read but would link to scanned images of the original documents.

Archival material was made available from collections held by the National Archives in Britain, the National Library and Archives of Canada and the B.C. Archives. Now, at the click of a key, the entire collection of colonial correspondence surrounding the creation of B.C. can be searched by key words, names or locations. Place names have active links to modern maps. The original maps that accompanied the texts — more than 200 of them in the British National Archives — are all connected by hyper-link. This means researchers can see the evolution of geographic as well as political developments. So far, the project has created a searchable database of documents relating to the 1858 gold rush and the creation of the colony of B.C. and, in Phase 2 launched this week, correspondence from 1846 to 1857. A third phase, completing the correspondence up to B.C.’s entry into Confederation in 1871, now seeks funding and resources. Frankly, this is the exciting future of historical research and we should have more projects like this.

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Europe’s debt feared as a drag on global growth

Paul Vieira
Sun

The risks to financial stability have shot upward in the past six months, the Bank of Canada said Monday, as mounting worries over Europe’s sovereign debt threaten to freeze funding markets, derail the global recovery and trigger a “disorderly” resolution of global trade imbalances.

In its semi-annual financial system review, the central bank’s governing council warned financial stability would be on shaky ground until policy-makers in key economies — like those in the Group of 20 — agree to banking reforms designed to curb risk taking, and outline credible plans to return to more sustainable debt levels.

“While many aspects of the Canadian macrofinancial environment have improved … the governing council considers that, overall, the near-term risks to the financial system have increased,” the bank said. “Despite forceful policy actions to stabilize the global system since 2007, several of the vulnerabilities that contributed to the crisis remain, and, in some cases, may have been exacerbated.”

The report provides further clues that might help explain the central bank’s cautiousness in terms of the future path for monetary policy. While Canadian economic growth has to date exceeded expectations, Bank of Canada governor Mark Carney said last week in a speech that more rate hikes are no sure thing as aggressive budget-cutting in Europe and concern about bank exposure to sovereign debt could drag down global growth. The central bank suggested world leaders, who are set to meet at the G20 summit in Toronto this coming weekend, might want to focus on reducing the risks in the financial system.

“Safeguarding financial stability will require strong and appropriately targeted policy actions to reform global financial systems and to establish sustainable fiscal positions,” the central bank said in its review. “Until this is achieved, the financial system is likely to remain fragile.”

The bank’s risk assessment highlights how strong Canadian markets participants have held through the recession and into the early stages of the recovery, but warned domestic markets are not immune to developments across the Atlantic and elsewhere.

Over the past six months, the risks to funding and liquidity markets, global imbalances and the overall outlook have increased, the central bank said. The threat posed by household debt, which stands at record levels based on a debt-to-disposable income ratio, is unchanged from December.

The increase to the risks can be traced back to Europe, which emerged as a focal point after Greece asked for international aid to help refinance its debt. In an effort to calm market fears, European policy-makers designed a nearly $1-trillion US rescue package to help support the euro currency and backstop some of its more indebted members, such as Spain, Portugal, Italy and, of course, Greece.

“While these measures have been helpful in tempering the recent stress in financial markets, they fall short of providing a lasting solution to fiscal challenges,” the bank’s review said.

To date, the central bank said, Canadian bank funding has been largely unaffected by Europe-led pressures in short-term money markets. Yet the Bank of Canada said lending could be upended as Europe’s public finances “reawaken” tensions in some international bank funding markets.

The concern from the Bank of Canada’s view is that the “intensification” of sovereign risk could lead to tighter lending conditions, as banks hoard cash in a time of uncertainty, and governments go too far in trying to bring discipline to their balance sheets. Plus, record-low interest rates in developed economies are pushing capital toward emerging markets. The central bank said this “may be causing excessive credit growth and the creation of asset bubbles,” which heightens the risk that key developing economies, led by China, could cool down “abruptly.”

Also, pending banking reform would pose “some challenges” in the lead up to their implementation.

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Families could pay hundreds more a year when tax kicks in July 1

Andrew Duffy
Sun

The average B.C. household could take a $520 hit next year due to the harmonized sales tax, according to a model by Statistics Canada.

The change could range anywhere from $78 for households with single parents and one child to $801 for a married couple with no children, the figures show.

“There are certainly individuals and households that will feel the impact of this tax,” said Herbert Schuetze, an economics professor at the University of Victoria. “For example if you are unattached and 65 years or older we’re talking about $262 a year. That’s a considerable amount of money for some people.”

At the request of the Times Colonist, Statistics Canada analyzed 15 different household types and 15 different income classifications using its social policy simulation database and model.

The model is used by the federal government and other organizations to analyze financial interactions between government and individuals.

For the HST analysis, it synthesized four databases — the Survey of Household Spending, Survey of Labour and Income Dynamics, EI claimant history and personal income tax returns — to establish a synthetic sample of B.C. households. The weighted total of households in the sample was 1.935 million.

Statistics Canada determined what that synthetic sample spent on various items, its household income and characteristics and then followed the rules of the income tax system and applied all of the rebates, tax credits and rules surrounding the HST and GST to the sample to determine the impact of the tax.

The figures suggest the more money households bring in, the more they will pay out.

For example, a household with an annual income of $40,000 to $50,000 will pay $253 more because of the HST, while households in the $80,000 to $90,000 range will pay $1,128 more annually.

“It looks like families get hit pretty hard,” Schuetze said.

The Statistics Canada model incorporated a number of initiatives designed to offset the effects of the tax.

Those include a B.C. HST credit of up to $230 annually to low-income households, an increase to the personal tax credit, a rebate for home energy and point-of-sale rebates for a number of other items.

Yet each of the 30 household types for which Statistics Canada provided figures shows some negative impact as a result of the HST.

That does not jibe with material in the March provincial budget, although the parameters for the government’s analysis were not the same as those used by Statistics Canada.

The budget documents showed a family of four with $30,000 of income coming out ahead $535 annually, while a family of four with an income of $60,000 would spend an extra $107 a year and a family of four with an income of $90,000 would spend $178.

According to the province, single individuals with an income of $80,000 faced a $314 increase in spending, while single people with $25,000 incomes would end up $2 ahead and a senior couple with an income of $30,000 up $1 annually.

The Fraser Institute delivered a different perspective on the impact of the HST, saying the total tax bill will decrease for low and middle-income B.C. families. That’s because even though these families will pay slightly more in sales tax, those increases will be more than made up for by income tax reductions, as well as the HST credit, said Niels Veldhuis, senior economist for the Fraser Institute.

The Fraser Institute used its Canadian tax simulator, which is based on Statistic Canada’s social policy simulation database and model, and factored in provincial income tax changes announced with the HST.

Under the Fraser Institute’s model, families of two or more people with incomes of between $20,000 and $40,000 in 2011 can expect an average tax decrease of $411.

Families with incomes of between $40,000 and $60,000 will see their taxes reduced by an average of $159, the institute said. The tax break would shrink further, to an average $34 for families with an income of between $60,000 and $80,000, it said.

The model Statistics Canada used for its analysis did not take into account the effect of the HST on housing, which is significant. Previously new homes were exempt from provincial sales tax. They will be subject to the HST, although purchasers will be eligible for a provincial tax rebate.

The Statistics Canada model assumed households would spend as much as they did pre-HST, something that is unlikely to happen.

The analysis is based on Statistics Canada’s social policy simulation database and model. The assumptions and calculations underlying the simulation results were specified by the Victoria Times Colonist and the responsibility for the use and interpretation of these data is entirely that of the Times Colonist.

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ANTHONY GISMONDI, JOANNE SASVARI
Sun

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$5.5-million upgrade rejuvenates Yaletown space named for former B.C. Lion, MLA

Todd Coyne
Sun

The City of Vancouver will have a new jewel in its green crown this summer as workers put the finishing touches on the massively expanded Emery Barnes Park in the city’s downtown core.

The newest addition to the city’s growing stock of community gardens and urban oases that have been sprouting up from Dunbar to the Downtown Eastside is a huge redevelopment of the land adjacent to Emery Barnes Park at Seymour and Davie streets in Yaletown.

The $5.5-million park expansion began late last year with the demolition and removal of half a block of old, asbestos-laden buildings to make way for a new off-leash dog park, a futuristic-looking children’s play structure and a sprawling central lawn surrounded by benches and a grand entranceway.

This, the second phase of a three-phase project to transform the block into public green space, has already nearly doubled the scale of the original park, which was built in 2003 and named after a longtime community activist and former NDP MLA.

Though Phase 2 of the development was supposed to be completed last fall, work crews were delayed when it was discovered that one of the five buildings to be demolished — a formal-wear store — was structurally secured to the Brookland Court building on Helmcken, which is staying put for the time being.

Barb Floden, a park board spokeswoman, said that since 2000, the city has added 11 new city parks and expanded nine others for a total of 22 hectares of new park space in just 10 years. And although it might appear that new green space projects like the Emery Barnes expansion are cropping up almost overnight, all three phases of the plan were drawn up and decided in 1997.

Scheduled to begin late this summer, Phase 3 will see the removal of the last building on the north side of Davie Street between Seymour and Richards streets, where the park’s entrance plaza will be constructed.

“The park board has a policy to add to our park inventory whenever possible and there’s no new land in Vancouver, obviously, so many of our more recent parks are through the redevelopment of sites, the demolition of buildings,” Floden said.

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Enjoy the summer: An economic crisis is coming

DAVID WARREN
Sun

If my reader is not enjoying fiscal 2010, he should be encouraged to do so. There are signs of impending catastrophe in almost every direction. In the world at large, tyranny is almost everywhere advancing; the prospect of serious war is growing. Our ability to rise to each potential crisis is diminishing; for economic collapse is also looming, with all that entails. Not since the 1930s have the prospects for the West appeared so grim, to clear-sighted people.

But look on the bright side. We are entering what may well be the easiest summer for the rest of our lives. We may come to look back on it as a kind of paradise, and therefore we should enjoy it, now.

Contrary to leftist dogma, Arthur Laffer is not a joke. This is the economist who was saddled with credit for what we call the “Laffer curve.” He himself attributed the insight behind it to the great Berber sage Ibn Khaldun, who died in 1406, arguable founder of many social science disciplines. He has also mentioned John Maynard Keynes among various older economists who got the point.

Let us briefly remind ourselves of this proposition of “Reaganomics” that has long been an object of ridicule among the progressive types.

If a government has a tax rate of zero, there will be no revenue. (I hope this is self-evident.) If it has a tax rate of 100 per cent, there will also be no revenue because there will be no private income, or at least, none willingly declared. Between those two extremes are tax rates that generate revenue. (Those who “have a problem with this” can stop reading now.)

The question is: What rate will maximize it? And to that question, Laffer and any sane economist would admit a number of considerations. They may argue the comparative weight of these. But universal experience shows optimum rates are low, not high.

The underlying reason is plain. As tax rates rise, the return on additional effort diminishes. On the other hand, the effort to conceal income, or move it offshore, increases. A government might collect more from a lower rate than from a higher one. But whatever that case, high tax rates grind down economic activity and, so, are counterproductive across the board.

In a recent piece for the Wall Street Journal, this same Laffer predicts that the American economy will go into a tailspin at a predictable date: Jan. 1, 2011. This is the day the Bush tax cuts expire and U.S. rates return to much more destructive levels.

It’s worse than that, for, as Laffer explains, people do have options for earning and declaring income, and every motive is in play to artificially raise this year’s financial results. The statistical drop in economic activity should be memorable; and the psychological effect will compound the damage.

So remember: You read it here second.

Economics, as we know, cannot be an exact science, for reasons the classical economists themselves supplied. No one person, or even committee of persons, can know everything. That is the very reason why government attempts to micromanage economic activity (a.k.a. socialism) invariably fail to achieve their objectives. In the short, medium and long run, gravity rules, and, while you can twist its effects, you cannot reverse them.

Yet the economists can tell us a few obvious things, and have been telling them for a long time. If you “incentivize failure,” you get more failure; if you “incentivize success,” you get more success. And, from a government’s view, since it’s the people with money who pay the taxes, you might as well incentivize success. For this also leaves governments with less wreckage to pay for.

All this should be obvious, but isn’t. As another Wall Street Journal piece showed just last week, there is a direct relation between ability to grasp economic realities and political outlook.

According to a Zogby International poll, the further to the left people are (by self-identification), the worse they do in spotting elementary economic relationships between cause and effect. And this is not a subtle thing: Large parts of the electorate have become convinced that gravity is legislated. And, to make a long story short, they voted for Obama.

The wealthier countries generally, and the U.S. in particular, have been playing an incredibly reckless fiscal game, with deficits and debts exploding to levels far beyond anything ever sustained in peacetime.

The U.S. Fed and other central banks have been inflating the money supply to match, far beyond the irresponsible levels of the 1970s, from fear of deflation.

No economic recovery could be adequate to balance the books, and yet the one we have is transient and illusory. The latest job numbers from the U.S. showed this crisply: that almost all new jobs were in the public sector. Those who consume taxes are rapidly outpacing those who produce them. And that is before we factor in demographic trends.

So we must make a point of enjoying this summer.

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Don’t cancel vacation plans because of property-tax bills – reduce or defer payments instead

Fiona Anderson
Sun

Property taxes seem to come at the worst possible time — when the summer is just starting to heat up, and the world looks bright and sunny. Plans are being made for family vacations, camping trips, summer camp for the kids or maybe renting a cabin for a week.

And then the property-tax bill shows up and, despite the fact it comes every year, it still seems to come as a surprise, causing people to scramble to figure out where the money to pay the bill is going to come from.

But before your write the cheque or stick your head in the sand and just ignore the deadline, triggering penalties, think about two things: reducing and deferring.

The first step in this two-pronged approach is to make sure you are paying the lowest tax you can. Unlike income tax, there isn’t much leeway in property taxes, which are determined by the value of your property and the mill or tax rate of the municipality you live in.

If you think your property isn’t worth the value the government assessed it at, the deadline for complaining about that was last January so there is nothing you can do about that now.

But you can try to shrink the tax bill by making sure you apply for all the grants you can.

Almost everyone in British Columbia is entitled to a $570 homeowner grant provided they live in the house they own, and are a Canadian citizen or landed immigrant.

The grant, however, can’t reduce property tax to less than $350, and owners of houses worth $1,050,000 or more are only eligible for a reduced grant, which gets smaller as the house value increases.

A further $275 may be trimmed for seniors over 65, disabled taxpayers and veterans, provided the homeowner pays at least $100 in property tax.

If, after you’ve applied for the grants (the application is part of the notice and can also be done online for some municipalities) the tax bill is still too much to handle, then consider putting off paying the taxes, an option that is allowed for some homeowners.

This year there are three types of homeowners who can defer their taxes: those 55 or older or on disability, those suffering from financial hardship and families supporting children under 18.

In the first program, the homeowner must have at least 25 per cent equity in their home and there are some fees to apply. For the other two programs, only 15 per cent equity is needed, and there is no fee.

In all cases, the taxes owing, along with interest, don’t need to be paid until the house changes hands, either through a sale or death, although a taxpayer can choose to pay back the money sooner.

And the interest rates are low, based on the prime rate charged by Canada’s major financial institutions. That means the current rate, which is set every six months, is 0.25 per cent for the seniors’ deferment (prime minus two percentage points) and 2.25 per cent (prime) for the other two programs.

B.C. Finance Minister Colin Hansen said when the government was reviewing the financial hardship provision, which is only in place for 2009 and 2010, it realized that families with children were the ones that needed the help.

“As families go through the years of raising children, sometimes they might get a rough year, and this is one program that can really help bridge through a difficult time,” Hansen said in an interview.

For example, if one of the parents loses their job, or gets their hours cut back, even if they have equity in their home, a bank may not let them borrow money because they don’t meet the income requirements, he said.

“So this [gives] them an option to help cover expenses in a way that doesn’t put immediate pressure on repayment,” Hansen said.

Michael Thorne, a certified financial planner with Thorne Financial Planning, sees little reason not to defer taxes in many cases.

“Many people have a lot of equity in their homes these days and it’s not doing them a lot of good,” Thorne said.

So deferring taxes is one way to take money out of the home, he said.

“It’s a very small way, but it’s a relatively easy way,” Thorne said.

And that money can be used to buy things like long-term care insurance, or estate insurance, that may pay out quite a bit down the road, he said.

For information about the province’s property tax deferment programs and for application forms go to www.sbr.gov.bc.ca/individuals/Property_Taxes/Property_Tax_Deferment/ ptd. htm.

For information on the home owner grant go to www.sbr.gov.bc.ca/individuals/Property_Taxes/Home_Owner_Grant/hog. htm

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There are many ways to better showcase marine culture and enrich urban living

Bob Ransford
Sun

When I wrote two weeks ago about Metro Vancouver’s public waterfronts and my sense that they are boring and sterile, I expected I would get some feedback.

In fact, I thought most of that feedback would be from people who disagreed with me. But over nine years of writing this column, I have never received the volume of e-mails from readers as I did on this subject.

Surprisingly, only two were from people who disagreed with my assessment. They reminded me that many people do value their ability to escape to nature by enjoying the spacious, almost meditative, open-to-the-sea or river areas along the water’s edge.

I realize there are many other people out there who also value our waterfronts just the way they are.

Former Vancouver director of planning Larry Beasley, whose understanding of city life is unmatched and whose expertise in urban design is sought around the world, is one of those who believes we got it right when we designed Vancouver’s public waterfront. He reminded me the other day that Vancouver’s 22-kilo-metre seawall was designed to be a place for respite and escape to nature, rather than a centre of community activity and commerce, because that is what most Vancouverites indicated they wanted when City Hall consulted them during the planning of the few large developments that make up most of downtown Vancouver’s waterfront.

But that doesn’t mean we shouldn’t talk about alternatives.

My thinking about this was stimulated by a recent visit to Vancouver by Dutch urban waterfront expert Rob Vrolijks. I had the opportunity to tour Vancouver with him. Vrolijks has worked over the past 15 years with local governments and developers in Holland, Belgium, France and England in creating public waterfronts that focus not just on the waterfront edge, but on the water side as well.

Vrolijks pointed out many opportunities for both public and private activities to occur on the water and beyond the shoreline — many of them floating on the water — that would enliven our waterfronts, showcase our marine culture and heritage, and make urban living even more enriching.

For example, in his hometown of Breda in the Netherlands, you can dine on small open barges floating on the river, with special barbecue dinners set up during summer months. In Amsterdam, hundreds of boats nudge each other in a canal on a summer evening to enjoy musical performances from bands on a stage floating in the canal — not unlike the Vancouver Symphony of Fire.

In many European communities, community associations run pleasure boat marinas not unlike our onshore community centres. They are active social centres, not just yacht clubs.

Vrolijks questioned the limited number of floating villages, with only two in Vancouver proper. In many European cities, not only are floating communities made up of small purpose-built floating homes, they also have larger floating “villas” and a wide range of live-aboard boats all in the same floating village. And what if we had a floating farmers’ and fishers’ market?

The most important planning principle guiding the redevelopment of our local urban waterfronts was the reclamation of public ownership of the shoreline and the securing of public access to the water’s edge. That access can be protected while also allowing a more diverse range of uses along the shoreline and into the water. For example, why can’t we have offshore restaurants that extend on piles over the water or float on the water?

All of these ideas are worth considering to plan a more diverse, vibrant and culturally rich public waterfront.

Bob Ransford is a public affairs consultant with COUNTERPOINT Communications Inc. He is a former real estate developer who specializes in urban land use issues. E-mail: [email protected]

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