gentlemen
      unless
      you
      prove
      otherwise.*
     
    

    
     
      Point
      To
      Ponder
      #9:
      A
      woman’s
      appearance
     
     
      does
      not
      necessarily
      characterize
      what
      is
      in
      her
     
     
      brain.
      Just
      because
      she
      might
      look
      like
      an
     
     
      airhead,
      it
      does
      not
      mean
      that
      she
      is.
      Further-
     
     
      more,
      if
      she
      is
      dressed
      in
      a
      tight
      shirt
      and
      short
     
     
      skirt,
      do
      not
      stereotype
      her
      as
      a
      tramp.
      She
     
     
      might
      wear
      these
      clothes
      because
      they
      are
     
     
      comfortable
      or
      in
      style.
     
    

    
     
      Point
      To
      Ponder
      #10:
      If
      a
      woman
      approaches
     
     
      you,
      and
      she
      is
      not
      what
      you
      consider
      to
      be
     
     
      “your
      type”,
      tell
      her.
      Do
      so
      as
      politely
      as
     
     
      possible,
      because
      she
      is
      probably
      shy
      and
      does
     
     
      have
      feelings
      too.
      Do
      not
      call
      her
      an
      obscene
     
     
      name
      and
      certainly
      do
      not
      hit
      her.
      You
      may
      find
     
     
      yourself
      in
      pain,
      inflicted
      either
      by
      her
      or
      her
     
     
      very
      big
      brother
      or
      friend.
     
    

    
     
      *
      Note
      that
      should
      the
      woman
      who
      ap-
     
     
      proaches
      you
      beanan
      obvious
      flirt,
      treat
      her
      like
     
     
      a
      lady.
      She
      is
      one.
     
    

    
     
      **
      Ifa
      person
      should
      hit
      another,
      regaidless
     
     
      of
      the
      gender
      of
      either,
      you
      should
      realize
      that
     
     
      this
      is
      notacceptable
      behaviour.
      You
      arenot
      the
     
     
      “lady”
      or
      “gentleman”
      that
      you
      think
      you
      are.
     
    

    
     
      Point
      To
      Ponder
      #11:
      \f
      a
      woman
      should
      say
     
     
      “no”
      to
      something
      you
      have
      said,
      she
      means
      it.
     
     
      The
      ‘n’
      means
      “not
      at
      all”
      and
      the
      ‘o’
      means
     
     
      “obliterate
      the
      said
      request
      from
      your
      mind”.
     
    

    
     
      Point
      To
      Ponder
      #1
      2:
      If
      you
      have
      been
      drink-
     
     
      ing,
      approach
      the
      lady
      with
      caution.
      If
      she
      tells
     
    
   
   
    
     
      Moneycare
     
    
   
   
    
     
       
     
    
   
   
    
     
      you
      to
      go
      away,
      do
      it.
      If
      she
      does
      engage
      in
     
     
      conversation
      with
      you,
      remember
      she
      might
      be
     
     
      drunk
      too.
      If
      this
      is
      the
      case,
      remember
      that
     
     
      neither
      of
      you
      know
      what
      you
      are
      doing.
      Pro-
     
     
      ceed
      with
      caution,
      for
      your
      sake
      and
      hers,
      or
     
     
      you
      might
      wake
      up
      the
      next
      morning
      wondering
     
     
      where
      you
      are
      and
      who
      you
      are
      with.
      If
      she
      is
     
     
      not
      drunk
      but
      allows
      you
      to
      continue
      in
      conver-
     
     
      sation
      with
      her,
      it
      might
      be
      because
      she
      is
      bored
     
     
      and
      you
      are
      entertaining
      with
      your
      stupidity
      and
     
     
      drunkenness.
     
    

    
     
      Point
      To
      Ponder
      #13:
      If
      at
      the
      end
      of
      the
     
     
      evening,
      one
      member
      of
      the
      conversation
      re-
     
     
      quests
      a
      phone
      number,
      remember
      who
      asked
     
     
      who.
      If
      you
      ASKED
      for
      her
      phone
      number,
     
     
      phone
      her.
      If
      you
      GAVE
      her
      your
      number
     
     
      without
      a
      request,
      she
      may
      or
      may
      not
      phone
     
     
      you.
      Most
      likely
      the
      latter.
      If
      she
      gave
      you
      her
     
     
      number
      and
      you
      did
      not
      want
      it
      in
      the
      first
      place,
     
     
      don’t
      say
      that
      you
      will
      phone
      her,
      because
      you
     
     
      don’t
      mean
      it.
     
    

    
     
      Point
      To
      Ponder
      #1
      4:
      If
      you
      stop
      a
      woman
      to
     
     
      talk
      to
      her,
      don’t
      let
      your
      friends
      interrupt
      your
     
     
      conversation.
      This
      is
      rude
      and
      she
      will
      continue
     
     
      on
      her
      way.
     
    

    
     
      Point
      To
      Ponder
      #15:
      If
      you
      are
      not
      looking
     
     
      for
      a
      serious
      relationship,
      (ie.
      you
      want
      a
      one
     
     
      night
      stand)
      explain
      your
      intentions
      and
      give
      her
     
     
      time
      to
      decide
      if
      she
      will
      comply.
      Do
      not
      lead
     
     
      on
      intentionally.
     
    
   
   
    
     
       
     
    
   
   
    
     
      Point
      To
      Ponder
      #16:
      If
      you
      are
      talking
      to
      a
     
     
      woman
      who
      is
      with
      another
      friend,
      acknowl-
     
     
      edge
      the
      other’s
      presence.
     
    

    
     
      *
      Note:
      Friends
      tell
      each
      other
      practically
     
     
      everything,
      including
      advice
      about
      who
      the
     
     
      other
      should
      or
      should
      not
      date.
      If
      the
      other
     
     
      woman
      was
      not
      acknowledged,
      she
      will
      con-
     
     
      vince
      her
      friend
      that
      you
      are
      a
      jerk
      not
      worth
     
     
      dating.
     
    

    
     
      Point
      To
      Ponder
      #17:
      In
      the
      heat
      of
      passion,
     
     
      it
      is
      good
      to
      stop
      and
      think.
      Do
      not
      ask
      her
      if
     
     
      she
      is
      “on
      the
      pill”.
      You
      should
      know
      better.
     
     
      You
      should
      use
      a
      condom
      anyway
      because
      the
     
     
      birth
      control
      pill
      does
      not
      stop
      STD’s.
      Better
     
     
      safe
      than
      sorry.
     
    

    
     
      Point
      To
      Point
      #18:
      When
      you
      wake
      up
      the
     
     
      next
      morning,
      figure
      out
      where
      you
      are.
      If
      you
     
     
      are
      at
      your
      place,
      be
      nice
      to
      her.
      Do
      not
      kick
     
     
      her
      out
      without
      asking
      if
      she
      wants
      breakfast.
     
     
      The
      same
      consideration
      applies
      on
      her
      part.
     
    

    
     
      Point
      To
      Ponder
      #19:
      No
      matter
      whose
      place
     
     
      you
      areat,
      donotaskher
      “Was
      it
      good
      for
      you!”
     
     
      She
      might
      not
      tell
      you
      the
      truth.
     
    

    
     
      Point
      To
      Ponder
      #20:
      Always
      remember
      to
     
     
      use
      the
      head
      on
      your
      shoulders,
      not
      the
      one
     
     
      between
      your
      legs.
      Control
      your
      hormones
     
     
      and
      you'll
      go
      farther
      in
      life
      with
      fewer
      paternity
     
     
      suits.
     
    
   
   
    
     
      Don’t
      miss
      out
      on
      tax
      deductions
     
     
      if
      you
      work
      at
      home
     
    
   
   
    
     
      ranks
      of
      Canadians
      now
      working
      at
     
    

    
     
      home?
      As
      most
      chartered
      accountants
     
     
      wil
      tell
      you,
      those
      who
      begin
      home
      work
      often
     
     
      aren’t
      aware
      of
      all
      the
      deductions
      they
      are
     
     
      eligible
      to
      take
      when
      filing
      their
      income
      tax
     
     
      returns.
      Don’t
      be
      among
      them.
     
    

    
     
      If
      your
      home
      is
      your
      principal
      place
      of
     
     
      business-
      and
      to
      Revenue
      Canada
      that
      means
     
     
      the
      place
      from
      which
      you
      conduct
      more
      than
      50
     
     
      Per
      cent
      of
      your
      business-
      you
      may
      deduct
      a
     
     
      Portion
      of
      expenses
      related
      to
      your
      home.
      If
     
     
      you
      rent,
      for
      example,
      you
      may
      deducta
      portion
     
     
      of
      your
      rent.
      If
      you
      own
      your
      home,
      you
      may
     
     
      deduct
      a
      portion
      of
      your
      property
      taxes,
      insur-
     
     
      ance,
      maintenance
      and
      utility
      costs,
      and
      mort-
     
     
      8age
      interests
      but
      not
      repayment
      of
      principal
      on
     
     
      your
      mortgage.
      Allowable
      expenses
      also
      include
     
     
      Sapital
      cost
      allowance
      or
      depreciation
      on
      office
     
     
      furniture
      or
      equipment,
      such
      as
      desks
      and
     
     
      Computers.
     
    

    
     
      You
      may
      use
      one
      of
      two
      formulas
      to
      calcu-
     
    
   
   
    
     
      E
      {
      ave
      you
      recently
      joined
      the
      fast-growing
     
    
   
   
    
     
        
     
    
   
   
    
     
       
     
    
   
   
    
     
      late
      the
      portion
      of
      expenses
      you
      deduct.
      If
      you
     
     
      use
      one
      room
      in
      your
      eight
      room
      home
      as
      an
     
     
      office,
      you
      may
      deduct
      one-eighth
      of
      the
      rel-
     
     
      evant
      expenses.
      Or,
      you
      can
      apportion
      ex-
     
     
      penses
      based
      on
      the
      square
      footage
      of
      your
     
     
      home.
      If
      your
      work
      space
      accounts
      for
      200
     
     
      square
      feet
      of
      a
      2,000
      square
      foot
      home,
      you
     
     
      may
      deduct
      one-tenth
      of
      the
      relevant
      expenses.
     
    

    
     
      For
      the
      taxpayer
      who
      runs
      a
      home-based
     
     
      bookkeeping,
      consulting,
      or
      word
      processing
     
     
      service,
      for
      example,
      calculating
      the
      amount
      of
     
     
      space
      used
      for
      business
      is
      straightforward.
      For
     
     
      others,
      such
      as
      those
      offering
      daycare
      services,
     
     
      it
      isn’t
      always
      easy
      to
      neatly
      apportion
      a
      specific
     
     
      number
      of
      rooms
      or
      square
      feet
      to
      the
      business
     
     
      operation.
      During
      the
      course
      of
      the
      day,
      chil-
     
     
      dren
      may
      use
      the
      kitchen,
      bathroom,
      living
     
     
      room
      and
      bedroom,
      for
      example.
      In
      such
      cases
     
     
      Revenue
      Canada
      suggests
      pro-rating
      expenses
     
     
      based
      not
      only
      on
      the
      number
      of
      rooms
      or
     
     
      square
      footage
      used
      but
      also
      on
      business
      hours
     
     
      of
      use
      versus
      hours
      of
      personal
      use.
      Thus,
      if
      half
     
    
   
   
    
     
       
     
    
   
   
    
     
      your
      income
      is
      used
      while
      providing
      daycare,
     
     
      you
      could
      deduct
      half
      of
      all
      eligible
      expenses
     
     
      multiplied
      by
      hours
      of
      business
      use
      per
      day
      over
     
     
      24
      hours.
      :
     
    

    
     
      If
      you
      are
      eligible
      for
      deductions
      related
      to
     
     
      your
      home
      office,
      those
      deductions
      can’t
      ex-
     
     
      ceed
      income
      from
      the
      business
      in
      a
      particular
     
     
      year.
      However,
      excess
      deductions
      can
      be
      car-
     
     
      ried
      forward
      to
      reduce
      income
      from
      the
      busi-
     
     
      ness
      in
      future
      years.
      Say
      your
      business
      had
     
     
      $10,000
      in
      sales
      for
      the
      year
      and
      $5,000
      in
      non-
     
     
      office
      expenses.
      This
      leaves
      you
      with
      income
      of
     
     
      $5,000
      ($10,000
      minus
      $6,000).
      You
      may
      not
     
     
      deduct
      that$1!,000
      loss
      this
      year
      from
      other
     
     
      income,
      but
      you
      can
      carry
      it
      forward
      to
      apply
     
     
      against
      income
      from
      your
      business
      next
      year.
     
    

    
     
      COLLEEN
      GIBB
     
     
      (MONEYCARE
      IS
      GENERAL
      FINANCIAL
      ADVICE
     
     
      BY
      CANADA’S
      CHARTERED
      ACCOUNTANTS.
     
     
      COLLEEN
      GIBB
      IS
      A
      TAX
      ASSOCIATE
      WITH
     
     
      MILLARD,
      ROUSE
      AND
      ROSEBRUGH)
     
    
   
   
    
     
      October
      7,
      1993/X-Press/17