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Tax facts & figures New Zealand
- Andra Johnson
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1 Tax facts & figures New Zealand 2013
3 New Zealand Tax facts & figures 2013 For the latest information on developments in tax law and policy visit our web site at: pwc.co.nz New Zealand Tax facts & figures
4 Contents Liability to income tax Imposition of income tax 5 Gross income 5 Exempt income 6 Allowable deductions 6 Income year 6 Taxation of individuals Residence 7 Gross income 8 Employee remuneration 8 Fringe benefits 8 Payments from superannuation funds 8 KiwiSaver 9 Trans-Tasman superannuation portability 9 Overseas investments 10 Deductions 10 Personal income tax rates 11 Individual tax tables 11 Tax credits 11 PAYE (Pay As You Earn) 12 Schedular payments 12 Resident withholding tax (RWT) 13 Dividend imputation credits 13 Restrictive covenant and exit inducement payments 14 Attributed personal services income 14 Income without tax deducted at source 14 Tax returns 14 Taxation of companies Residence 15 Company tax rate 15 Taxable income 15 Grouping of losses 16 Dividend imputation 17 Consolidation 18 Amalgamation 19 Qualifying companies 19 Look-through companies 19 Life insurance and general insurance companies 20 2 PwC New Zealand Tax facts & figures 2013
5 Mineral and petroleum mining 21 Unit trusts 21 Other entities Partnerships 22 Joint ventures 23 Trusts 23 Superannuation funds 25 Portfolio investment entities (PIEs) 26 Charities and donee organisations 26 Deductions and valuation issues The financial arrangements rules 27 Interest deductibility 29 Depreciation 29 Entertainment expenditure 31 Legal expenditure 33 Farming, agriculture and forestry expenditure 33 Livestock valuation options 34 Motor vehicle deductions 34 Research and development expenditure 35 Trading stock 35 Business environmental expenditure 35 International Double tax agreements (DTAs) 36 Taxing offshore investments 37 Dividends from a foreign company 41 Branch equivalent tax account (BETA) 41 Payments to non-residents 42 Thin capitalisation 44 Transfer pricing 45 3
6 Tax administration and payment of tax Returns 46 Provisional tax 47 Tax discount in first year of business 50 Payment dates for the 2013/2014 income year 50 Late payment and shortfall penalties 51 Use of money interest (UOMI) 52 Binding rulings 52 Disputes and challenges 53 Other taxes Capital gains tax 54 Fringe benefit tax (FBT) 54 PAYE and employer superannuation contribution tax (ESCT) 57 Accident compensation insurance 58 Goods and services tax (GST) 60 Customs duty 62 Excise duty 62 Gift duty 62 Estate duty 62 Stamp duty 62 Cheque duty and credit card transaction duty 62 General anti-avoidance rule 62 New developments Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill 63 Taxation (Annual Rates, Returns Filling, and Remedial Matters) Act Double tax agreements (DTAs) 65 Inland Revenue s compliance management programme 66 Overseas pension plans 66 Thin capitalisation rules 66 PwC offices and advisers 67 4 PwC New Zealand Tax facts & figures 2013
7 Liability to income tax Imposition of income tax The worldwide income of New Zealand residents, whether they are companies, individuals or other entities, is generally subject to New Zealand income tax. Nonresidents are subject to tax on New Zealand sourced income, although a double tax agreement may reduce the tax liability. A New Zealand resident s taxable income is computed as follows: $ Gross income from all sources 100 Less: Exempt income (10) Less: Allowable deductions (50) Net income 40 Less: Losses (20) Taxable income Income tax is calculated using a graduated scale (for individuals) or a flat tax rate (for companies and trusts). Refer Personal income tax rates, page 11 and Company tax rate, page 15. A taxpayer s residual income tax (RIT) liability is determined after deducting any domestic tax credits, foreign tax credits and dividend imputation credits to which they are entitled from the income tax payable on their taxable income. Gross income Gross income includes business income, employment income, rents, interest, dividends, royalties, allowances, bonuses, some annuities and pensions, attributed income and services-related payments. 5
8 Exempt income Exempt income includes: alimony or maintenance received from a spouse or former spouse dividends received by New Zealand resident companies from foreign companies or from resident companies with 100% common ownership scholarships and bursaries except student allowances income earned by a non-resident in respect of personal services performed for, or on behalf of, a person who is not resident in New Zealand, in the course of a visit not exceeding 92 days, subject to certain provisos, including the imposition of tax in the recipient s country of residence (refer Non-resident contractor s tax, page 43) annuities paid under insurance policies offered or entered into in New Zealand by a life insurer or offered or entered into outside New Zealand by a New Zealand resident life insurer distributions from superannuation schemes registered under the Superannuation Schemes Act 1989 distributions from a superannuation scheme that is registered under the KiwiSaver Act 2006 money won on horse races and dog races. Allowable deductions Allowable deductions include depreciation and expenditure incurred in deriving gross income or in carrying on a business for the purpose of deriving gross income subject to specific limitations (eg. limitations for capital and private expenditure). Income year The income year generally consists of the 12-month period ending 31 March. When a taxpayer has a balance date other than 31 March they can elect, with the consent of the Commissioner of Inland Revenue (the Commissioner), to file returns to their annual balance date. In such cases income derived during the year ending with the annual balance date is treated as being derived during the year ending on the nearest 31 March. In this publication, references to the 2012/2013 or 2013 income year are references to the income year ending on 31 March PwC New Zealand Tax facts & figures 2013
9 Taxation of individuals Residence An individual is a New Zealand tax resident if he or she: has a permanent place of abode in New Zealand, even if they also have a permanent place of abode overseas; or is personally present in New Zealand for more than 183 days in total in any 12-month period; or is absent from New Zealand in the service of the New Zealand Government. A New Zealand resident will cease to be a tax resident only if he or she: is absent from New Zealand for more than 325 days in any 12-month period; and at no time during that period maintains a permanent place of abode in New Zealand. A permanent place of abode is determined with reference to the extent and strength of the attachments and relationships that the person has established and maintained in New Zealand. Tie-breaker provisions often apply to relieve individuals ordinarily resident in a country with which New Zealand has a double tax agreement from any potential double taxation (refer Double tax agreements, page 36). However, individuals ordinarily resident in non-treaty countries, who take up a permanent place of abode, or who are personally present, in New Zealand for more than 183 days in any 12-month period, are subject to tax on their worldwide income during the period of deemed residence. In such cases, the residence test applies from the first day of the individual s presence in New Zealand, even when that pre-dates the individual s move to New Zealand. The individual may be able to offset credits for tax paid in foreign jurisdictions against tax payable in New Zealand. Non-resident individuals working in New Zealand are subject to the same marginal rates of tax as residents. A temporary (48-month) exemption from income tax applies to the foreign income (other than employment income or income from the supply of services) of individuals who become New Zealand tax residents on or after 1 April Returning residents who have been non-resident for 10 years or more are entitled to the same exemption. New migrants who became tax residents before 1 April 2006 are not eligible for the exemption. 7
10 Gross income Each individual is assessed separately. There is no joint assessment of the income of spouses. The gross income of a taxpayer includes salary and wages, employment-related allowances, bonuses, other emoluments, expenditure by an employer on account of an employee, interest, dividends (including attached imputation credits and withholding tax), certain trust distributions, partnership income, shareholder salary, rents, servicesrelated payments (such as exit inducement and restraint of trade payments), attributed personal services income and income from self-employment. Employee remuneration The gross income of an employee includes: all cash receipts in respect of the employment or service of the employee expenditure incurred by the employee but paid for by the employer. However, cash allowances which are intended merely to reimburse the employee for work-related expenditure incurred on behalf of the employer are generally not treated as part of the employee s gross income the value of any benefit an employee receives from any board and lodging or the use of any house or quarters, or an allowance paid in lieu of board, lodging, housing or quarters, provided in respect of a position of employment the value of the benefit gained by an employee from an employee share option or share purchase scheme certain payments for loss of earnings payable under various accident insurance statutes retiring allowances directors fees redundancy payments restraint of trade and exit inducement payments. Fringe benefits Fringe benefit tax (FBT) is payable by employers on non-cash or in-kind benefits provided to employees (refer Fringe benefit tax, page 54). Payments from superannuation funds Payments from a New Zealand superannuation fund, whether in the form of an annuity, lump sum or pension, are not taxable in the hands of the recipient. 8 PwC New Zealand Tax facts & figures 2013
11 KiwiSaver KiwiSaver is a voluntary savings scheme available to individuals who are either New Zealand citizens or permanent residents. The Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 raises the minimum employee and employer contribution rates from 2% to 3% of an employee s gross salary or wages from 1 April A tax credit is available for a member s contributions to KiwiSaver (capped at $ per year). Employers must contribute to KiwiSaver for those of their employees who are KiwiSaver members. Employer contributions to KiwiSaver (or other qualifying registered superannuation schemes) were previously exempt from employer superannuation contribution tax (ESCT), capped at the 2% compulsory employer contribution. This exemption was removed from 1 April From 1 April 2012, the ESCT default deduction rate (a flat rate of 33%) is also removed and ESCT must be calculated at a rate equivalent to an employee s marginal tax rate. Subject to certain narrow exceptions, KiwiSaver contributions are locked in until the later of the member becoming entitled to New Zealand Superannuation (currently at age 65) or for five years. Generally KiwiSaver schemes are portfolio investment entities (PIEs) and can take advantage of the favourable tax rules for PIEs (refer Portfolio investment entities,page 26). Trans-Tasman superannuation portability In July 2009, New Zealand and Australia signed a memorandum of understanding to establish a trans-tasman retirement savings portability scheme. New Zealand and Australia have both enacted legislation which will bring the agreement into force from 1 July Once the agreement enters into force, New Zealanders with retirement savings from certain Australian superannuation funds will be able to transfer their funds into KiwiSaver when they return home permanently. Similarly, KiwiSaver members who are moving to Australia will be able to transfer all of their savings in KiwiSaver, including Government contributions and any member tax credits, to an Australian complying superannuation scheme. Retirement savings transferred will be able to be withdrawn when members reach the age of 60 (in Australia) or 65 (in New Zealand), as set out under each country s superannuation rules. KiwiSaver members will not be able to withdraw funds transferred from Australia to assist with the purchase of their first home. 9
12 Overseas investments Investments in foreign companies or other foreign entities may be taxable even if the taxpayer does not receive any dividends or other income. In some circumstances attributed income can arise if the taxpayer has an investment in a controlled foreign company or a foreign investment fund (refer Controlled foreign companies, page 37, and Foreign investment funds, page 39). Individuals who benefit from certain pensions or annuities provided by foreign entities may be exempt from the foreign investment fund rules but may be subject to tax on distributions on a receipts basis. An individual s interest in an Australian superannuation scheme is exempt from the foreign investment fund rules when the scheme is subject to preservation rules that lock in the benefit until the member reaches retirement age. Individuals who maintain foreign currency bank accounts, loans and mortgages are liable to tax on exchange rate fluctuations (refer The financial arrangements rules, page 27). Deductions The only deductions that employees may claim against employment income are professional fees for preparing their income tax returns and certain premiums for loss of earnings insurance. Individuals in business are entitled to a wide range of deductions (refer Deductions and valuation issues, page 27). 10 PwC New Zealand Tax facts & figures 2013
13 Personal income tax rates The basic rates of tax (before allowing for credits and excluding ACC earner premiums) that apply to individuals for the 2012/2013 and subsequent income years are: Taxable income $ Tax rate % Cumulative tax $ 0 14, ,470 14,001 48, ,420 48,001 70, ,020 Over 70, Individual tax tables The table below sets out tax payable on taxable income (before deducting rebates and credits and excluding ACC levies) based on the above tax rates: Taxable income $ Tax $ 2012/ 2013 and subsequent income years 5, ,000 1,050 20,000 2,520 30,000 4,270 40,000 6,020 50,000 8,020 60,000 11, ,000 23, ,000 40, ,000 56,920 Tax credits Credits reduce income tax that is otherwise payable. For the 2012/2013 and subsequent income years credits that individual taxpayers can claim include: Maximum credit $ Redundancy tax credit 3, (Note 1) Independent earner tax credit (Note 2) Note 1. Individuals are entitled to a redundancy payment credit of 6 cents per dollar of redundancy payment, capped at $3,600 for redundancy payments paid before 1 October Note 2. Individuals whose annual income is between $24,000 and $44,000 and who meet certain requirements qualify for an independent earner tax credit of $
14 For eligible individuals who earn over $44,000 the annual entitlement decreases by 13 cents for each additional dollar earned up to $48,000, at which point the credit is fully abated. An individual is able to claim a 33.3% tax credit for charitable donations up to their taxable income. If an employer offers payroll giving, the employee can receive the tax credit immediately as a reduction in PAYE paid. Individual taxpayers may also be eligible for the following tax credits: Working for Families tax credits, a form of income support for families imputation credits credits for tax paid on overseas income subject to tax in New Zealand. The following tax credits have been repealed from 1 April 2012: Child taxpayer credit Housekeeper credit Transitional tax allowance Credit for income under $9,880. PAYE (Pay As You Earn) Employers are required to withhold tax from employee remuneration paid and must account to the Commissioner for the amounts withheld. This procedure is known as pay as you earn (PAYE). The tax withheld is offset against the employee s income tax liability. Schedular payments Withholding tax deductions are generally required from schedular payments. These include: Type of schedular payment Withholding tax rate (%) Directors fees 33 Honoraria (payments to members of Councils, boards, 33 committees, societies, clubs, etc) Salespersons commissions 20 Primary production contractors 15 Contractors in the television, video and film industries 20 (NZ residents only) Non-resident contractors (including companies) where 15 payments exceed $15,000 in a 12 month period To apply the above rates the payer must receive a withholding declaration from the taxpayer. Where this is not received the above rates increase by 15 cents in every $1. The tax withheld is an interim tax credited against the taxpayer s ultimate income tax liability. 12 PwC New Zealand Tax facts & figures 2013
15 Resident withholding tax (RWT) Subject to certain exemptions, interest and dividend income is subject to RWT unless the recipient holds a valid certificate of exemption. Interest income The RWT rates on interest income for individuals are 10.5%, 17.5%, 30% and 33%. The applicable rate of RWT on interest income depends on whether the recipient has supplied an IRD number to the payer and whether an election has been made to apply a certain rate to a particular source of interest income. The recipient can elect which of the four RWT rates applies if they have supplied their IRD number. If the recipient has supplied their IRD number but no election has been made, the default RWT rate is 33% on all new bank accounts opened after 31 March 2010 and 17.5% for all existing bank accounts. The non-declaration rate (ie. when the IRD number is not supplied) is 33%. Dividend income The withholding tax rate on dividend income is 33%. Following the reduction in the company tax rate from 33% to 30%, the imputation credit ratio changed to 30/70 when New Zealand resident companies pay dividends to shareholders. When a dividend is fully imputed at 30%, RWT is payable at 3%. With the reduction in the corporate tax rate to 28% with effect from the 2011/2012 income year, the imputation credit ratio changed to 28/72 when New Zealand resident companies pay dividends to shareholders. When a dividend is fully imputed at 28%, RWT is payable at 5% (refer Dividend imputation Attaching credits to dividends, page 18). Dividend imputation credits New Zealand resident individual shareholders receiving dividends from New Zealand and certain Australian companies must: include net dividends and taxable bonus issues received (including bonus shares in lieu) in gross income; add imputation and resident withholding tax credits to income (refer Dividend imputation, page 17); calculate their total tax; and deduct imputation credits and resident withholding tax from tax payable. Excess imputation credits that exceed a natural person shareholder s tax liability are carried forward. 13
16 Restrictive covenant and exit inducement payments Restrictive covenants and exit inducement payments are taxable. Attributed personal services income Individuals subject to the 33% tax rate cannot divert personal services income into entities taxed at lower rates. The rules attribute the personal services income of any interposed entity (after deduction of expenses) to the individual who provides the services. The rules apply when: the entity and the individual service provider are associated; the entity derives 80% or more of its service income from one recipient (or associates); 80% or more of the entity s service income relates to services provided by one service provider (or relatives); the service provider s net income in the year in which an attribution would occur exceeds $70,000; and substantial business assets do not form a necessary part of the process of deriving the interposed entity s income from services. Income without tax deducted at source Provisional tax (refer Provisional tax, page 47) is levied on income (excluding income from which tax has been deducted at source at the correct rate) to ensure, as far as possible, that all income is taxed in the year in which it is earned. Tax returns The requirement to file a tax return has been removed for certain individuals (refer Returns, page 46). The Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 introduces an amendment requiring individual taxpayers who choose to file a tax return to file returns for the previous four years as well as the current year. This amendment is designed to prevent taxpayers from cherry-picking the years in which they are due a refund and then filing in those years only. The Act also removes the requirement for taxpayers to file an income tax return simply because they receive Working for Families tax credits (although some taxpayers may still be required to file a return for reasons other than their entitlement to the family assistance credit). Note that these amendments do not take effect until 1 April PwC New Zealand Tax facts & figures 2013
17 Taxation of companies Residence A company is deemed to be resident in New Zealand if: it is incorporated in New Zealand; or it has its head office in New Zealand; or it has its centre of management in New Zealand; or directors exercise control of the company in New Zealand, whether or not the directors decision-making is confined to New Zealand. For companies resident in a country with which New Zealand has a double tax agreement (refer Double tax agreements, page 36), tie-breaker provisions often apply to relieve any potential double taxation. Company tax rate The company tax rate is 28% for the 2011/2012 and subsequent income years. All companies, whether resident or non-resident, are taxed at the same rate. This tax rate also applies to certain savings vehicles, including unit trusts, widely held superannuation funds, some group investment funds and life insurance shareholder income. The top tax rate for portfolio investment entities (PIEs) is also capped at the same rate as the corporate tax rate. Taxable income Generally, taxable income is determined after adjustments to accounting income for: depreciation (refer Depreciation, page 29); trading stock (refer Trading stock, page 35); financial arrangements (refer The financial arrangements rules, page 27); legal and other expenses on capital account; entertainment expenses (refer Entertainment expenditure, page 31); leases; and provisions and reserves. 15
18 Dividends Dividend income generally forms part of gross income. Dividend income derived from a New Zealand resident company by another New Zealand resident company is subject to tax in the hands of the recipient, except where paid between 100% commonly owned companies (prior to 29 August 2011 the companies also needed to share a common balance date). The definition of dividend for tax purposes extends beyond company law concepts, catching virtually every benefit provided by a company to shareholders (or associates thereof). The definition excludes certain benefits provided to downstream associate companies or between sister companies in a wholly owned group of companies. Interest Interest incurred by most companies is deductible, subject to the thin capitalisation regime (refer Thin capitalisation, page 44). Losses In calculating taxable income, losses from prior years may be carried forward and deducted when, in broad terms, at least 49% continuity of ultimate ownership has been maintained. Specific regimes Special rules apply in calculating taxable income for businesses such as life insurance companies, group investment funds, non-resident insurers, ship-owners, mining, forestry and some film rental companies. Grouping of losses Companies are assessed for income tax separately from other companies included in the same group (with the exception of consolidated tax groups, refer Consolidation, page 18). To share losses between group companies, certain requirements must be satisfied: 49% continuity of ownership in the loss company; and 66% commonality of ownership in the group companies. Continuity and commonality are measured based on the ultimate shareholders minimum voting and market value interests held at a particular time or over a particular period (a trace-through of intermediate shareholders is required). Special rules apply to ensure that a subsidiary does not forfeit losses when the shares in that subsidiary are transferred to the shareholders of its parent company, providing there is no change in the underlying economic ownership because of the spinout. Group companies may share losses by the profit company making a subvention payment to the loss company or by simple loss offset election. The payment or offset is deductible to the profit company and taxable to the loss company. Losses cannot be transferred to natural person shareholders except historically in the case of loss attributing qualifying companies. Legislation enacted in December 2010 removed the ability for loss attributing qualifying companies to attribute losses to their shareholders with effect from the 2011/2012 income year. That legislation also 16 PwC New Zealand Tax facts & figures 2013
19 introduced a new look-through company vehicle (refer Qualifying companies, page 19 and Look-through companies, page 19). Dividend imputation The dividend imputation system applies to all dividends paid by New Zealand resident companies. It allows tax paid by resident companies to flow through to shareholders in the form of credits attached to dividends paid and taxable bonus issues (including bonus shares in lieu). Resident individual shareholders in receipt of dividends with imputation credits attached may offset these credits against their personal tax liability. Resident corporate shareholders in receipt of dividends with credits attached may offset credits against their tax liability except where the dividend is exempt from income tax. Specific rules allow trans-tasman groups of companies to attach both imputation credits (representing New Zealand tax paid) and franking credits (representing Australian tax paid) to dividends paid to shareholders. Under these rules, dividends paid by an Australian resident company with a New Zealand resident subsidiary can have imputation credits attached that the New Zealand resident shareholders can offset against their New Zealand tax liability. In the same manner, a New Zealand resident company with an Australian resident subsidiary can attach franking credits to dividends. Australian resident shareholders can offset the franking credits against their Australian tax liability. Imputation credit account (ICA) Generally, New Zealand resident companies must maintain an imputation credit account (ICA), a memorandum account which records tax paid and the allocation of credits to shareholders. A company must maintain an ICA on a 31 March year-end basis, irrespective of its balance date. Credits arise in the ICA in a number of ways, including from: payments of income tax, including payments made into a tax pooling account imputation credits attached to dividends received tax on amounts attributed under the attributed personal services income rules. Debits arise in the ICA in a number of ways, including from: the allocation of credits to dividends refunds of income tax, including refunds from a tax pooling account penalties (allocation debit) when a company fails to meet the allocation requirements a breach of shareholder continuity requirements an adjustment to a company s ICA for the tax effect of an amount attributed under the attributed personal services income rules. Company refunds of income tax are limited to the credit balance in the ICA at the previous 31 March, or in certain circumstances, the credit balance in the ICA most recently filed with Inland Revenue. Inland Revenue will not refund the balance of any tax refund in excess of the ICA credit balance but the taxpayer can offset it against future tax obligations. 17
20 When an ICA has a debit balance at 31 March the company must pay income tax equal to the debit balance plus a 10% imputation penalty tax by the following 20 June. The income tax can be offset against future income tax obligations. The imputation penalty tax cannot be offset and does not give rise to a credit in the ICA. Attaching credits to dividends When a company pays a dividend it may, at its own election, attach an imputation credit to the dividend. The maximum amount of credits that a company can attach to the dividend is calculated using the following ratio: a 1 - a Where a = resident company tax rate for the income year in which the dividend is paid. Therefore, in the 2012/2013 imputation year, the ratio cannot generally exceed $28 of credits for every $72 of net dividend paid. This gives a gross dividend of $100. There are rules to prevent companies streaming credits selectively to particular dividends or to particular shareholders. Prior to the 2011/2012 income tax rate reduction, the ratio could not generally exceed $30 of credits for every $70 of net dividend. Under a transitional rule, the 30/70 ratio is available until 31 March 2013 for the distribution of profits taxed at 30%. Dividend statements If a company pays a dividend with an imputation credit attached, it must provide each shareholder with a shareholder dividend statement showing the amount of credit and other prescribed information. The company must also produce a company dividend statement showing the prescribed information and provide this to the Commissioner. Consolidation A 100% commonly owned group of companies has the option of consolidating for tax purposes and being recognised as one entity. Consolidation allows the group to file a single consolidated tax return. Generally, relevant elections must be made prior to the start of the income year in which consolidation is sought. Consolidation offers tax relief on intra-group transactions, including asset transfers, dividend and interest flows, and it simplifies tax filing and provisional tax calculations. However, it requires: all companies within the consolidated group to be jointly and severally liable for the group s income tax liabilities; and additional tax record keeping (eg. individual and group ICAs, loss carry forward records and property transfer records). 18 PwC New Zealand Tax facts & figures 2013
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PORTLAND, Maine — A special collection for the victims of Typhoon Haiyan held at Catholic churches and schools throughout the Diocese of Portland on the weekend of Dec. 1 resulted in more than $138,000 for Catholic Relief Services, the official international humanitarian agency representing the Catholic Church in the United States.
"Allow me to express my gratitude to the many people in our parish and school communities for their incredible generosity in helping to provide crucial relief and humanitarian aid to the millions of people facing a long road to recovery in the Philippines," said Bishop Richard J. Malone, Apostolic Administrator of the Diocese of Portland, in a press release. "This money will assist Catholic Relief Services as they continue their work of establishing proper shelter, offering supplies and aiding in long-term assistance. The true measure of a people's character is how they respond in another's moment of need. The charitable giving of the people of Maine once again rose to meet an enormous challenge affecting people we will never meet. Yours is the charity of Christ."
Typhoon Haiyan slammed into the Philippines in early November, killing more than 6,000 people in that country alone and affecting nearly 15 million people while damaging more than 1 million homes. To date, Catholic Relief Services has distributed:
- More than 44,000 specially-designed tarpaulins for shelter;
- More than 34,000 nail kits to assist in shelter assembly;
- More than 34,000 hygiene kits;
- More than 27,000 water kits.
The agency is employing workers in 14 communities with jobs that include removing debris from streets so that rebuilding can begin. Catholic Relief Services also provided immediate necessities such as water, food and medical care in the aftermath of the typhoon.
Interested parties looking to donate to the recovery efforts in the Philippines can donate online at http://portlanddiocese.org/help-the-victims-of-typhoon-haiyan. Donations can also be made by phone at (877) 435-7277. To donate by mail, send a check or money order to Catholic Relief Services, PO Box 17090, Baltimore, MD 21297-0303.

subset: commoncrawl


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The new Toronto Maple Leafs ran up against some old ones last night, much to their regret.
Scott Clemmensen, who was in the Maple Leafs system for all of one season and made three game appearances, and Bryan McCabe, who was in Toronto for much longer than that, played starring roles in the Florida Panthers' 4-1 win over the Leafs in a dreary game at the Air Canada Centre last night.
McCabe, who still gets booed every time he touches the puck, set up one of David Booth's two goals, while Clemmensen stopped 42 shots and just missed out on his first shutout of the season.
McCabe capped his night by raising his stick to salute the few thousand fans who booed his selection as the game's third star and then tossed the stick to a young fan in a Panthers sweater.
The loss broke a three-game winning string for the Maple Leafs, who had all the opportunities they needed to secure a win: Six power plays could not produce a goal.
Clemmensen spent the 2007-08 season as an insurance policy for the Leafs, signed to give their Toronto Marlies AHL farm team a veteran goaltender. Thanks to some injuries, he did manage to get in three appearances for the Leafs and then he was let go when his contract expired.
He says he does not harbour any ill will toward the team.
"I loved Toronto," said Clemmensen, 32. "The organization was real good to me. I played for the Marlies mostly, and they were a good group of guys. I still talk to some of those guys.
"My daughter was born in Toronto - she's a dual citizen - so I have an attachment to the city."
Clemmensen was signed by the Panthers last summer, to be Tomas Vokoun's backup after Craig Anderson left for the Colorado Avalanche. Playing time is as scarce in Florida, as it was in Toronto, with 17 appearances this season, but last night marked Clemmensen's second consecutive start.
"With two starts in a row, it's a chance to get your feet under you and get a rhythm," he said. "Those are things you can't simulate in practice. I felt rusty, obviously."
What helped Clemmensen and the Panthers was weathering a strong start by the Leafs. His most important save was on winger Phil Kessel in the opening minutes. Clemmensen made a perfect poke-check on the speedy forward to knock the puck away.
"They came out pretty hard at us," Clemmensen said. "It was a matter of me getting in the rhythm of the game. I felt pretty confident all game because I made some early saves.
"On that breakaway, I made up my mind what to do even before [Kessel]got the puck and I saw him behind our defence. I was able to dictate what he would do."
Booth opened the scoring when Leafs defenceman Luke Schenn coughed up the puck for a breakaway. The 1-0 lead stood up through the second period, until Booth scored again, deflecting McCabe's point shot. Michael Frolik and Jason Garrison had the other Florida goals.
Fredrik Sjostrom scored with 2 minutes 20 seconds left in the third period to spoil Clemmensen's bid for a shutout.
It was the first time Booth has scored two goals in a game this season. He missed almost four months, including two when he could not exercise, after a now-infamous hit by Philadelphia Flyers centre Mike Richards left him with a serious concussion.
NOTES The Toronto Maple Leafs need to be a little more eager around opposing nets if they want their recent improvement to continue, according to the man who guards their own net. "We've got to get a little hungrier when we want to score goals, get more traffic," said J.S. Giguère, who faced 29 shots in a 4-1 loss to the Florida Panthers last night. "We need to try and play a solid 60 minutes." … Giguère did pay tribute to winning goalie Scott Clemmensen, who spends most of his time backing up Panthers' No..1 Tomas Vokoun. "It's tough to be a backup. You have to work hard in practice to be good in games. He was extremely solid."
NEXT Thursday, at Atlanta Thrashers, 7 p.m. (EDT)
TV Leafs TVReport Typo/Error


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Tesco Strong Kitchen Foil 300Mmx 20M
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Product information
Tesco Strong aluminium foil.
30cm x 20m approx.
Keeps food fresh and hygienic.
Keeps in flavour, moisture and juices.
Keeps food hot.
Use to freeze meat, poultry and fish.
Use to cover delicate foods such as flans, cakes and pastries.
Produced In:
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Box and inner tubemade from recycled board.
Net Contents:
Name and Address:
Tesco Stores Ltd.,
Welwyn Garden City AL7 1GA,
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While every care has been taken to ensure product information is correct, food products are constantly being reformulated, so ingredients, nutrition content, dietary and allergens may change. You should always read the product label and not rely solely on the information provided on the website.
If you have any queries, or you'd like advice on any Tesco brand products, please contact Tesco Customer Services, or the product manufacturer if not a Tesco brand product.
Although product information is regularly updated, Tesco is unable to accept liability for any incorrect information. This does not affect your statutory rights.
This information is supplied for personal use only, and may not be reproduced in any way without the prior consent of Tesco Stores Limited nor without due acknowledgement.
Tesco © Copyright 2013


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Winter Coat & Jackets
Whether you're getting ready for a night out with a friend or meeting co-workers for a business lunch, the right jacket can make a difference in your comfort and confidence. At Eagle Ages we offer a wide variety of Winter Coat to choose from in many colors
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It only takes a minute to get started. Fill out our uncomplicated sign up form and login to the site.
This step is optional but will dramatically increase your chances of getting interest from other over 50s members on the site. Tell people about yourself, your hobbies and upload your nicest photo of yourself.
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Found someone who looks like a good match? Send a note to them or just a wink and find out if they're interested in you. With a little luck you'll be on your way to a once in a lifetime experience.
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Canada's biggest rival? USA or Russia
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Registered User
Join Date: Apr 2012
Location: Frozen
Posts: 6,274
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Originally Posted by
Big Phil
I remember that very well. I think a lot of it had to do with Johnson elbowing a Canadian player rather viciously in the round robin game (was it Steve Downie?). He became public enemy #1 that tournament so it probably has more to do with that then cheering the Russians. We didn't like them either at that time anymore than the Americans. Remember in 2005 when the Russians rubbed their semi final win against the Americans? I remember vividly wanting to steamroll the Russians in the gold because of that, so it goes both ways for me. But I'll say one thing, no Canadian was cheering for the Russians in the 1980 Olympics. That says something right there, it was pretty unanimous at that time.
Also in 2002 after we beat Belarus to get to the Gold medal game I remember watching the USA/Russia game on TV. I honestly didn't care who we met in the final that year. I had enough contempt for both countries to satisfy my thirst.
I think in 1980 (and '72 for that matter) we were all a bit brainwashed. Now that we've moved on from wondering if the Russians really love their children it's more about sports. I'll say just from TV it looks like in the building the US is much less popular than the Russians. The Canadians were cheering Denmark and the Czechs vociferously last year, but in Russia's games they were relatively indifferent.
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Make Christmas healthier (without anyone noticing)2 minute read
It's a common question: how do I enjoy the holiday season without the dreaded December spread? The good news is you don't have to miss out on the celebrations to stay on track with your health.
You can have a healthier Christmas and still enjoy yourself with your loved ones by just making a few small, simple changes.
The food
Start your day on the right foot with a healthy breakfast on Christmas morning. That way you will be much less tempted to eat Christmas treats before your main meals.
Another way to help avoid overindulging in the pre-meal cheese and crackers is to position yourself away from the food platter. Easy access usually encourages mindless picking.
When it comes to Christmas lunch or dinner, take the opportunity to get plenty of serves of different vegetables onto your plate. Choose steamed, roasted or microwave veggies or fill-up on some fresh and simple salads.
An old favourite for the centrepiece of the family feast, turkey is also a good lean choice to put on your plate. No matter what meat you choose to serve up for the family though, select a lean cut and trim off all visible fat before cooking.
Lastly, take your time with your Christmas meal. Eating slowly will prevent you feeling uncomfortably full so you can better enjoy the company of your loved ones.
You can have a healthier Christmas and still enjoy yourself with your loved ones by just making a few small, simple changes.
The drinks
It's so important to remember to drink plenty of water, especially around this time of year. It will keep you hydrated on hot summer days as well as help you feel full.
If you choose to drink alcohol over the festive season, there are a few things to be mindful of:
- Drinking alcohol (1 or 2 standard drinks a day) may add to the enjoyment of your festive events, but alcoholic drinks are high in energy (kilojoules/calories) and can be a big contributor to the Christmas spread.
- Watch your serving size: 100mls of wine is one standard drink but it is often served in glasses that are three times that.
- Be careful with top-ups: topping up your glass can lead to you losing count of the amount you have been drinking. Finish one glass before accepting a top-up.
Get moving
It is beautiful outside during the festive season so take a walk down the street, to the park or along the beach. A nice tradition is to take a walking tour of the Christmas lights around your suburb. It's a great way to spend time together and you won't even notice that you'll already be burning off a little of that dinner.
Interested in a health coach?
The COACH Program® is a confidential free health coaching service delivered over the phone by nib's Accredited Practicing Dietitians to help those at risk of, or with, Coronary Heart Disease. Based on a self-management model, it's all about helping you to take better care of yourself. Please phone 1800 339 219 or email firstname.lastname@example.com for more information.


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Yum! In the News
Yum! News 2015
Dec 21, 2015 Yum! Brands' World Hunger Relief Effort Raises $640 Million For United Nations World Food Programme And Other Hunger Relief Agencies Since 2007
Dec 7, 2015 YUM ANNOUNCES CFO TRANSITION PLAN Grismer Intends to Resign as CFO on February 19, 2016 Company to Launch Internal and External Search for Successor
Oct 20, 2015 Yum! Brands Announces Intention to Separate into Two Publicly Traded Companies China Division to Become Independent Company Focused on Growth in Mainland China Yum! Brands to Become Global "Pure Play" Franchisor with Three Iconic Brands
Oct 15, 2015 Yum! Brands Nears Conclusion of Strategic Review; Appoints Keith A. Meister to the Board of Directors; Updates Outlook for 2015
Oct 1, 2015 Yum! Brands Adopts Nicaragua Community; Launches New Employee "Feed the World Ambassador Program" for World Hunger Relief
Sep 29, 2015 Yum! Brands Launches World Hunger Relief Effort with Global Spokesperson Christina Aguilera in New Public Service Announcement Aguilera Spotlights Recent WFP Humanitarian Trip to Ecuador to Raise Awareness and Funds for 795 Million Hungry Worldwide
Sep 18, 2015 YUM! BRANDS, INC. APPOINTS BRIAN CORNELL TO BOARD
Aug 18, 2015 MICKY PANT NAMED CHIEF EXECUTIVE OFFICER OF YUM BRANDS CHINA DIVISION; SUCCEEDS SAM SU, WHO WILL RETIRE FROM COMPANY AND REMAIN ON BOARD OF DIRECTORS Joey Wat Named CEO of KFC China; Peter Kao Named CEO of Pizza Hut China
May 19, 2015 Yum! Brands Presents Inaugural Supplier Diversity Award To Recognize Diversity And Inclusion Leadership In Supply Chain
Apr 29, 2015 Yum! Brands Named One of Top 20 Learning and Development Companies by Chief Learning Officer Magazine's 2015 LearningElite *** KFC, Pizza Hut, Taco Bell Parent Only Quick-Service Restaurant Company on List
Apr 2, 2015 Statement on Minimum Wage
Apr 2, 2015 Yum! Brands New CSR Report Highlights Performance and Progress Across Strategic Areas of Focus: Food, People, Community and Environment
Mar 24, 2015 Yum! Brands' World Hunger Relief Effort with Global Spokesperson Christina Aguilera Named Top Cause-Related Campaign by Two Prestigious Communication Organizations *** World Hunger Relief Effort Raises $600 Million for United Nations World Food Programme and Other Hunger Relief Agencies Since Program Inception
Mar 16, 2015 KFC Named One of Vietnam's "100 Best Places to Work"; Only Quick-Service Restaurant Brand on 2014 List
Mar 12, 2015 Yum! Brands Recognizes 'Volunteers For Hope' Across The Globe *** Volunteer for Hope Program Awards Nearly $500,000 USD in Grants to Qualifying Charitable Organizations Worldwide Since 2012
Mar 3, 2015 KFC Named Most Trusted Quick-Service Restaurant Brand in India by The Brand Trust Report
Feb 17, 2015 Yum! Brands' World Hunger Relief Effort Raises $600 Million For United Nations World Food Programme And Other Hunger Relief Agencies Since Program Inception In 2007
Feb 12, 2015 Yum! Brands' Chief People Officer Anne Byerlein Named One of Forbes' Top 10 Chief Human Resources Officers
The releases contained on this page may contain dated information. Readers are cautioned that the releases on this page are maintained here solely for the purposes of providing historical background about Yum! Brands, its business and product offerings. As the releases may contain dated information, they should not be relied upon as providing accurate or current information. Yum! Brands disclaims any intention or obligation to update or revise any of the information contained in any of the releases on this page, whether as a result of new information, future events or otherwise.
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The above graph displays service status activity for Online-sweepstakes.com over the last 10 automatic checks. The blue bar displays the response time, which is better when smaller. If no bar is displayed for a specific time it means that the service was down and the site was offline.
Service Status History
|Ping Time
|Ping Time
|28.02 ms.
|34.48 ms.
|29.85 ms.
|28.32 ms.
|28.71 ms.
|28.55 ms.
|27.9 ms.
|27.69 ms.
|31.06 ms.
|27.88 ms.
* Times displayed are PT, Pacific Time (UTC/GMT 0) | Current server time is 00:47
We have tried pinging Online Sweepstakes website using our server and the website returned the above results. If online-sweepstakes.com is down for us too there is nothing you can do except waiting. Probably the server is overloaded, down or unreachable because of a network problem, outage or a website maintenance is in progress...
If the site is UP but you cant access the page, try one of the below solutions:
Browser Related Problems
Force a full refresh for the site. This can be achieved by pressing CTRL + F5 keys at the same time on your favourite browser (Firefox, Chrome, Explorer, etc.)
Clear the temporary cache and cookies on your browser to make sure that you have the most recent version of the web page. For instructions choose your browser :
Fix DNS Problems
A Domain Name System (DNS) allows a site IP address (192.168.x.x) to be identified with words (*.com) in order to be remembered more easily, like a phonebook for websites. This service is usually provided by your ISP.
Clear your local DNS cache to make sure that you grab the most recent cache that your ISP has. For Windows - (Start > Command Prompt > type "ipconfig /flushdns" and hit enter). For details choose your operating system :
If you can access a website at office or from a 3G network yet it's not working on your computer, it is a good idea to use an alternative DNS service other than your ISPs. OpenDNS or Google Public DNS are both excellent and free public DNS services.
Check our help page for step-by-step instructions on how to change your DNS.
Been down for at least the last 2 hours...
down . .
What a surprise down again.
Error code 8
The proxy failed to connect to the web server, due to TCP connection rejection (TCP Reset).
Your IP22.214.171.124
|Proxy IP22.214.171.124(ID 10156)
Origin Server IPX.X.X.24
Incident ID: 156001120059969398-226956130744272650
Was working fine until I went to the grocery store. Oh well, I can always watch the UFO shows on H2. LOL
Down again, what a surprise.
Can't connect with Chrome or IE9. No problem connecting to other sites
It really is every time that you turn around with this site.
Does this web site really try to keep it running well?
The database has encountered a problem.
i cant connect to the site at all tried my laptop, Mac and ipad and none of them will connect. I flushed my DNS and so I need to know if my IP is blocked? I also made sure the site wasnt blocked in my router settings
Oh well, I guess I'll just have another G & T instead...
I need to sweep!! lol
down for me.. at least I got to enter on my facebook sweeps :(
Does anyone know why it is down? Usually Brent (from the site) let's us know why there is a problem?
Yes its down.. well they tend to do this now and then.
I can't stand it! I got my first decent win notice earlier today and now I'm all jazzed up and can't enter more. :)
Down :(
Down for me.
Down for me.
Down for over an hour
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- Home
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Christopher Saporito
Christopher Saporito
Prior to joining EnCap in July 2015, Mr. Saporito spent two years working in the Energy Investment Banking group at Macquarie Capital in Houston, where he focused on Corporate Investment Banking and Acquisition & Divestiture work. Additionally, Mr. Saporito was a Senior Associate in Transaction Advisory Services and the Assurance Group for PWC in Houston from 2011 to 2013.
Mr. Saporito graduated from the University of Mississippi, where he received a B.B.A. in Corporate Finance, Bachelor of Accountancy and a minor in Marketing. Mr. Saporito is a Certified Public Accountant and is a member of the Independent Petroleum Association of America, Young Professionals in Finance, Young Professionals in Energy and Houston Producers Forum.


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It only takes a minute to get started. Fill out our uncomplicated sign up form and login to the website.
This step is discretionary but will dramatically enhance your chances of getting interest from other over 40s members on the site. Let people know a bit about yourself, your pasttimes and upload a nice photograph of yourself.
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Dami Im from Australia was one of the ten qualifiers from Semi-final 2
Semi-final 2: The 10 songs qualified for the Grand Final
The final 10 countries have qualified for the Grand Final of Eurovision Song Contest 2016: Latvia, Poland, Israel, Serbia, Lithuania, Australia, Bulgaria, Ukraine, Georgia and Belgium
Semi-final 2 result
Voting & Points
Each of the countries participating in Semi-final 2 plus Germany, United Kingdom and Italy.
Each voting country's jury and televoters each gave 1,2,3,4,5,6,7,8,10 and 12 points.
The detailed voting & points in Semi-final 2 will be revealed after the Grand Final on Saturday 14 May 2016.
Eurovision Song Contest 2016
The 61st Eurovision Song Contest takes place on 10, 12 and 14 May 2016. The contest is hosted by Stockholm, Sweden, and produced by the Swedish broadcaster SVT.
- Place: Globen Arena, Stockholm, Sweden
- Participants: 42
- Semi-final 1: Took place on 10 May 2016 with 18 participants. The 10 songs with highest points advanced to the Grand Final
- Semi-final 2: Took place on 12 May 2016 with 18 participants. The 10 songs with highest points advanced to the Grand Final
- Grand Final: Takes place on 14 May 2016 with 26 participants; Sweden (host), Big-5 (Germany, Spain, France, Italy and United Kingdom), 10 best from Semi-Final 1, 10 best from Semi-Final 2


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Why am I posting this series? Simple, this is important information for both men and women, and perspectives like these are often lost and go unheard amid the arguments, ad-hominem attacks, anecdotal evidence, misunderstandings, and anger that make up the most commonly noticed gender issue discussions.
Warren Thomas Farrell (born June 26, 1943) is an American educator, activist and author of seven books on men's and women's issues.
He came to prominence in the 1970s as one of the leading male thinkers championing the cause of second wave feminism, and serving on the New York City Board of the National Organization of Women (NOW). However, when NOW took policy positions that Farrell regarded as anti-male and anti-father, he continued supporting the expansion of women's options while adding what he felt was missing about boys, men and fathers. He is now recognized as one of the most important figures in the modern men's movement.


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Pakistan's greatest challenge as they get ready to take guard against South Africa will be to focus on the game itself. There has been much discordance off the field with captain and coach lashing out at the selection committee for supposedly not consulting them over team selection. Former Pakistani cricketers have also expressed displeasure at the soaring tensions. Such negativity bodes badly for a team striving to move past the spot-fixing scandal that rocked it over the summer.
Pakistan however, does have some encounraging news to fall back on. Veteran Misbah Ul Haq will not only be making a return to international cricket, but has also be named Test captain. His reputation and experience should help bolster up Pakistan's middle order following Mohammed Yousuf's departure due to an injury. Meanwhile premier batsman Younis Khan too finds a place in the side after being banned indefinitely by the Pakistan Cricket Board (PCB) for disciplinary reasons.
Pakistan's bowling will be a worry though, with two quality seamers in Mohammed Asif and Mohammed Amir subjected to provisional suspensions by the ICC. The onus now falls on experienced pacers Umar Gul and Shoaib Akhtar to rise to the occasion. T20 captain Shahid Afridi doesn't seem too perturbed. He said. "We know we are without two of our best bowlers, but we still have ample talent to counter South Africa who are a very good side in the shorter form of the game."
The South Africans, on the other hand, have demonstrated all too clearly in the series against Zimbabwe that they are in prime form. They will look to experienced batsman Hashim Amla for leadership while welcoming back Dale Steyn and Jacques Kallis who were rested against Zimbabwe. ODI and test captain Graeme Smith is confident that his strong and stable side stands a very good chance in overpowering Pakistan in the UAE. South Africa can also look forward to contributions for its new-comer David Miller whose reputation as a hard-hitter hasplaced him in contention for a berth in the World Cup squad. It is yet to be seen if pacer Morne Morkel who has been out due to an ankle injury will also be brought back in the side.
Pakistan can take solace in the fact that they have beaten South Africa twice out of three previous Twenty20 encounters. The matches which Pakistan won were in the World Twenty20 in 2009 and 2010.


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maurices objectives Define the evolving retail atmosphere
Integrate technology into traditional stores
Enhance maurices current shopping experience Liv as you know her Goes day to night; work to fun
Feminine, sassy, and on-the-go
Comes to maurices for versatility, femininity, style, and value how she is evolving Constantly connected
Eager to learn, interact and adapt
Is always expecting and wanting more depending on the occasion, she can take one of the three shopping paths quick-fitter in-depth user browser retail stores "Online retailing, mobile technology and social media are greatly influencing shopper behavior, and are radically changing the retail landscape." "A business establishment where goods are kept for sale to the consumer." traditional modern outfitting to the next level Focus on the customer experience to build the wardrobe
Create a memorable in-store experience
Integrate mobile applications with in-store experience
Strengthen existing customer loyalty program the future of retail lies in offering shoppers a richer experience ,, introducing the lab Consumers are seeking a retail atmosphere to explore, discover, and create
This allows them to be more engaged, better informed, and well educated In the maurices lab,
consumers use style chemistry
to find their fashion DNA pre-experience in-store experience in-depth user quick-fitter browser Looking to complete the wardrobe with assistance
Seeks style"chemists"
One-on-one style advice
In store kiosks
Fitting room management
Virtual shopping basket Observing without seeking assistance
In store vidcasts and interactive displays
Latest fashion trends
Outfit compliments Grab and go outfitting
Mobile applications
Recommendations from past maurices purchases
Style quizzes to filter store assortment
Latest fashion trends "About 73% would prefer to pull up information on their smartphones instead of asking for help from associates" post experience 74% of consumers surveyed prefer to shop in-store verses online the consumer experience in-store experience pre-experience post-experience experience style chemistry - Alfredo Muccino, CEO Liquid Agency defining the solution Discover your style
Mix & match options
Determine product formula
Find the right solution style chemistry ,, style chemistry
tools take 10 enhancements
Increase presence and accessibility
Personalized e-mails, texts, and billing statement
Invitations to exclusive sales and events
2 in 1 card option new mobile features
Fashion DNA style quizzes
Loyalty program access
Virtual shopping cart
Personalized outfitting and recommendations tablet/kiosk integration
Fitting room management
Special orders
Style vidcasts
Latest trends Acknowledge the need for an outfit
Notified of double punch weekend
Text alert
Browses mobile app
Latest style advice
Takes fashion DNA style quiz The experience does not end at the door
Customized e-mails and billing inserts
Recommendations from previous purchases
Incentive to return to the store
Take 10 at home
Online access to coupons and points
Revisit virtual shopping cart
Social network integration 59% of maurice's shoppers surveyed would, outside of the store, prefer to access their Take 10 account on smartphones or tablets and 78% would prefer loyalty access on their computer or laptop. decoding fashion DNA retail store.................................................................the lab
style...................................................................fashion DNA
outfitting........................................................outfit formula
sales associate................................................style chemist
building a wardrobe.....................................style chemistry Enhance customer experience through style chemistry
Create memorable lab experience with mobile and tablet integration
Make the Take 10 program more innovative with new features and increase accessibilty
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Maurices Case Competition
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Maxwell Olsenon 9 July 2013
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Acne scars are a permanent defect within the skin that forms following resolution of an acne lesion. These scars are often sunken-in, fibrous and can be pink or red depending on the patients skin colour.
There are three main categories of depressed Acne Scars or Spots that we can treat effectively with lasers.
- Rolling scars – a wavy texture in the skin
- Boxcar scars – appearance of large pores
- Icepick scars – deep pits with narrow openings
Raised Acne Scars
- Keloid – a type of raised scar that grows over and around the acne lesion often becoming quite large, thick, and rubbery.
- Hypertrophic Scar – a type of raised scar that only grows over the acne lesion
Skin Color Changes – Red Spots
- The presence of colored spots where an acne lesion once was, commonly appearing in shades of pink, red, or purple
Before/After Laser Treatment for Acne Scar Redness
What Are the Causes?
Acne scars do not occur in all people who have acne. The cause of acne scarring is the result of family genetics and sometimes more likely in those individuals with sever cases of acne.
How Do I Prevent Acne Scars?
This is the most important part of avoiding acne and their scars in the first place. Treating acne when it is more than small pimples that heal quickly will prevent long term consequences like scarring of the skin. Dr. Crippen will commonly use a combination of medication from the pharmacy and light sources to hinder the appearance of acne lesions. We normally see an excellent reduction in acne lesions for patients who follow our strict protocols for treating acne vulgaris. Not everyone "grows out" of their acne either and some people will get acne for the first time in their 30s or 40s. We treat patients of all ages and each treatment is individualized to their specific problem.
What Are the Treatments?
Watch Dr. Crippen remove an Acne Scar using laser. This acne scar was the result of a large cyst that never completely resolved after many months.
Some examples of our own Acne Scar Patients who have had laser treatments.
Acne Scars – 4 Fractional Laser Treatments to smooth out his cheek icepick acne scars.
Acne Scars – Treatments with the VBeam Laser | Before & After
Quick Answers About Acne Scars
Acne scarring on face, Hi there - I am interested in knowing what the cost of treating acne scarring may be. My son has quite a bit of scarring on his cheeks and is now on prescribed medication to reduce the acne problem but he has quite a bit of scarring to deal with.
This is a great question we get all the time. The possible treatments depend on a lot of factors, not the least of which is your sons age, current and past medications, skin colour, medical history and more. In general we perform laser treatments for acne scarring that has been present for at least a few years once the acne has calmed down and is no longer an acute issue. In order to know for sure what treatment would be best, contact us for a consultation
acne preventable? The girls in my family typically have horrible problems with acne, and I never want to see my daughter go through that. Is acne at all preventable with the right treatments? Can it be treated early enough that really bad breakouts never happen?
Acne certainly does run in families but that is no guarantee that each person will be affected in the same way. Once acne is becoming a problem, absolutely we can make a huge difference with medications. The key is to prevent acne scarring which will cause permanent disfiguration to the skin. It is much easier to prevent acne in the first place than to try and remove scars once they are present.
How do I keep acne scars from developing? I've seen this happening to my sister, and I want to avoid it.
You're absolutely right that preventing acne in the first place is the best way to avoid acne scars in the future. Even though we can help acne scarring with laser treatments, prevention should be the first goal at any stage if possible. Best to see your local physician who deals with skin a great deal to treat any acne. Every acne pimple/breakout will cause some scarring from microscopic (invisible to the eye) to very noticeable deep depressions in the skin. For nodular or cystic acne, sometimes Accutane is recommended as a treatment/cure for some patients.


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Shift to drift into first place! This thrilling racing game lets you steer rally cars on twisting courses. In the first two races, you will face a pair of highly skilled opponents. Cross the finish line first to earn three stars and unlock the next track!
Shift to Drift is one of our selected Car Games.
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