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May 31, 2011
Messy desktop = good weekend!
So many photos to edit and archive.
Golly, that was a good weekend!
May 30, 2011
THE weekend!
Post-graduation, finally summer-ish!
Governors island + Coney island
Lot more of pictures to edit, plus tomorrow I'll develop the fortune cookie film :D
Weekend teaser
The long weekend is not over yet. More fun to come! :D
Guess where I've been...
May 27, 2011
Ready for the weekend?
Everyone is heading out for the long weekend!
I'll stay in the city, with a long list of fun things to do. What are your plans?
May 26, 2011
Starry photobooth
Stars are behaving like crazy lately
. What's going on up there?
(on the right,
at her best!
What a long day!
and I'm not even drunk, what's this??? :)
now sleeep, more soon
May 24, 2011
Today UpGemini is 8 months old,
tomorrow is my birthday (not saying how old, nope :P)
and tomorrow I am also graduating and walking during the Commencement Ceremony!
Tomorrow and the following partying days will be witnessed by this very silly camera
that takes photos with pre-printed fortune quotes and lucky numbers...
May 23, 2011
Weekend food splurge!
WOAH, that was a meal! :D
from left to right:
lemon poppy from
Williamsburg Brooklyn flea
the Sidney from
Asia Dog
Williamsburg Brooklyn flea
coconut bubble tea @
Saint's Alp Teahouse
May 22, 2011
Weekend splurges (so far)
clarifying lotion clinique
, time to have a glowing skin :)
2. Japanese masking tape
Kinokuniya Bookstore
-- I can't wait to use it on basically everything!
3. very apple-esque apple tart
May 20, 2011
How about traveling the world?
I am fantasizing over my summer vacations. Where could I go?
and this is when my shower curtain comes in handy! :)
May 19, 2011
What, rain again?
It's enough, we want the sun back!
May 17, 2011
Weekend in review 2 (and more Leica lurve)
In Dumbo
with a Leica x1
, my heart was melting!
For the record, I did not get donuts (next weekend...) but I had prosecco
and it was so much needed!
May 16, 2011
Weekend in review 1 and Leica love
First photo taken with a Leica X1... ❤!
it has been an intense weekend!
May 13, 2011
Blogger is back (YAY) and I'm off! :D
Business is closed for the entire weekend, YAY!
plan: SLEEEP; enjoy drinks with prosecco, Campari & Aperol; take silly photos; go to NYC the photo festival; browse the Brooklyn flea to get yummy donuts and more; SLEEEP.
in the photo, blood orange and Campari marmalade by
Maiden Preserves
May 10, 2011
In a reflective mood
too many things to do -- time
to take a break to reflect (or maybe just to sleep! ;P)
May 8, 2011
Two photos from the weekend
It started with blurry thoughts
looking out a dirty window...
and it ended with an Aperol spizz... which is always a great way to say goodbye to a weekend! :D
May 7, 2011
I still have work to do, but today I'll drag my computer outdoor...
and I will probably fall asleep under a tree! ;D
May 6, 2011
There's something in the air...
but can't figure out what it is!
Can you? I'm so curious to know! :D
May 5, 2011
interesting concept
I would say that mine it (almost) is...
but I'm still working on it!
May 4, 2011
Perplexed photobooth
Do you see my eyes?
that's how I feel today! At least
makes me smile :D
May 3, 2011
An evening in spring
I like this building, it seems part of a movie set
I need a good sleep now.
May 2, 2011
Catgirl among cherry trees, that's awesome!
Have a good week!
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Watch 47 Ronin
In the movie "47 Ronin," Kai (Keanu Reeves), who's an outcast due to being biracial, joins a group of ronin. The ronin want to get revenge for the killing of their master and their own banishment. Their master was killed by the treacherous Lord Kira (Tadanobu Asano). He also banished the ronin. Kuranosuke Oishi (Hiroyuki Sanada) leads the ronin on the challenging journey of revenge. Bringing honor back to their land is another part of their journey. "47 Ronin" adds fantasy to a historical event. The ronin must face fantasy elements such as shapeshifting, witches, and other dangerous creatures.
"47 Ronin" was directed by Carl Erik Rinsch. It was written by Chris Morgan and Hossein Amin. The movie's theatrical release date was pushed back several times.
- Cast
- Studio
- Director
- Carl Rinsch, Carl Erik Rinsch
- Language
- English

subset: commoncrawl


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HMV Oxford Circus
18 February - 1pm
Singer Billy Bragg is to join forces with KT Tunstall for a one-off "best of British" gig.
The pair are to perform songs from across six decades of British music at HMV's flagship store in Oxford Circus next month.
Admission to the special gig on 18 February is on a first-come, first-serve basis.
The show is to mark Q magazine's 50 Years Of Great British Music month.
- More about:
- Billy Bragg
- KT Tunstall
- Non Us Rock 80's


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Arsenal versus Stoke City is often a match which is met with friction before, during and after the actual game is played out on a football pitch. A history of injuries, bad tackles, play acting, criticism and general dislike exists between the fans, players and managers.
Nobody gets on and therefore it's no surprise to hear sour grapes from either team after they've lost. Today Stoke City were narrowly beaten 1-0 at the Emirates and afterwards Tony Pulis wasn't happy. He doesn't appear to be the kind of bloke who is often happy but he was especially displeased when he was asked about how Arsenal fans and the club perceive his side and tactics.
He said, in a video hosted by Sky:
"If you compare the two clubs in respect of resources, what he spends and what we've spent, where we've come from and where they've come from, it's not a level playing field so you have to really really dig in when you come to these places and work very very hard and that's what we've done.
"I wish I had his squad, I wish I had his resources, then you'd play a little more open and you definitely would take more chances but we are who we are and we're very proud of what we've got and what we've done."
It's just not fair is it? We had a look at the net spend at each club since Tony Pulis took over at Stoke City and he's right, there's a huge gap between the two clubs. Stoke City have spent, on net spend, £120m more than Arsenal since the start of the 2006/07 season.
Here's the yearly breakdown:
12/13 | 8.6 | 20.1 |
11/12 | -17.5 | 15.9 |
10/11 | 6.8 | 11 |
09/10 | -31 | 17 |
08/09 | -3.6 | 16 |
07/08 | 13.4 | -0.25 |
06/07 | -17 | -0.1 |
Total in £Ms | -40.3 | 79.65 |
Arsene Wenger has a net spend of -£40.3m over the period and Tony Pulis has one of £79.65m. Indeed there are few clubs who have outspent Stoke City since Pulis took over the club. He'll no doubt dismiss the net spend argument but it's present and it's applicable if he wants to complain about differing resources. Arsenal's wage bill will be higher but these clubs haven't got the financial gulf on the pitch that Pulis wants to convince everyone of.
Stoke, and Tony's problem, is that their income from transfers is pitiful. They make hardly anything despite being happy to pay big fees for players, there doesn't seem any pressure to recoup money and unlike other clubs they don't have people paying them big bucks for their players.
Wenger's spending policy may be restricted or it may be his own stubbornness holding him back but Tony Pulis is in no position to go around pointing fingers about resources because he simply risks the danger of bringing attention to his own relatively high spending since he took over.
Figures from Transfer League, throw rotten tomatoes at them if you're angry.
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Homemade Garam Masala
From deliathecrone 9 years agoIngredients
How to make it
- Mix together
- Store in tight lidded bottle in cool dry place.
- Yield: 1/4 cup (number of servings quoted is an uneducated guess)
Reviews & Comments 3
The Rating
Reviewed by 2 people-
This helps me a lot, to. Thanks!
bluewaterandsand in GAFFNEY loved it -
I don't believe it. Thank you very much for the recipe. I've been seeing indian recipes with garam masala in it but didn't know what it was, nor could I find it in Greek supermarkets. Have all the ingredients at home and shall put them in the grind...more
ivy in Whereabouts loved it
The Groups
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- Please send me your revised your-own-goals assignment.
- For each lab, turn in a brief, informal lab write-up (you and your partner, together). It should be no longer than five pages (including figures) and should include:
- Complete schematic, BOM, and budget
- Plot showing the top layer (component side) of your layout
- Picture of your assembled circuit board
- Picture of a representative measurement (scope photo or data plot)
- A paragraph describing your results
- List of references used for the design
- For each lab, turn in a "grade sheet" (individually), answering the six questions from the "Grading" post.
EE Proto
"Ah, to build, to build! That is the noblest art of all the arts." --- Henry Wadsworth Longfellow (1807-1882)
Monday, December 7, 2015
Final Lab Deliverables
Wednesday, November 4, 2015
Your own goals
As you work to revise your own learning goals for the class, please refer back to the original assignment. Let me know if you have any questions or comments about your goals revision.
Monday, November 2, 2015
Design Project Schedule
For the design project, the schedule is:
Architecture design review: November 2
Schematic design review: November 9
Layout design review: November 16
Layout files due: November 19
Boards back by: November 30
Final presentations: December 10
Monday, October 26, 2015
Design Project Ideas
Gathering some ideas for the design projects:
- Interactive displays for the EE Proto bulletin board.
- Clock displays: LED/analog? Voltmeters? Metric time? POSIX?
- Time synchronization: GPS, WWV, or WiFi beacon-frame timestamp?
- LED-strip-driver audio visualizer (light organ).
- MIDI control board (such as this Kickstarter project) with interesting interfaces.
- A digitally controlled analog synthesizer voice.
- A digital synthesizer voice (like these boxes).
- A complete drum machine box (with sequencer and voices).
- Drone synthesizer (for example, Drone Commander or Drone Lab).
- Lecture demonstrations for Controls (PID box? SSE box?).
Monday, October 19, 2015
For each of the first six labs, consider the following questions:
- What worked?
- What didn't?
- What are your lessons learned?
- What could (should) you have done better?
- What grade do you give yourself on the lab?
- What changes (if any) should be made to this lab for future classes?
Monday, October 5, 2015
Lab B5
Two options for Lab B5:
- Analog filter design: Design a three-channel audio spectrum analyzer, with fourth-order band-pass filters and corners at 20 Hz, 200 Hz, 2 kHz, and 20 kHz (at least three channels and at least fourth order; more would be better).
- Analog computer design: Read Section 12.3 in Roberge's Operational Amplifiers. Simulate and build the scaled analog computer for Van der Pol's Equation in Figure 12.16. Then, simulate and build an analog computer for Duffing's Equation (or some other interesting differential equation in consultation with the staff).
October Events
Three events this month that you need to attend:
- Sunday, October 18, 9am: Electronics Flea Market at MIT
- Saturday, October 24, all day: Analog Heaven North East Synthfest at Olin
- Monday, October 26, 7:30pm, Blade Runner, Olin Auditorium
Thursday, September 24, 2015
Lab A4 Microcontroller
Lab A4 is to layout a simple microcontroller board. One possibility is a copy of the Arduino Micro, and you can find the schematic on their website. Other possibilities can be discussed with the staff.
Thursday, September 17, 2015
Lab A3 Teardown
Part 1:
Part 2:
Commercial Electronics Autopsy: Take apart a piece of commercial electronics (provided). Take pictures, study construction techniques, draw a block diagram, write a bill of materials of major parts (top ten), and find some data sheets, but don't draw a schematic. Make a list of the major components; the main integrated circuits are important, of course, but don't overlook interesting examples of passive components, sensors, connectors, switches (and other controls), internal cable assemblies, heat sinks, mechanical elements, etc. Deliverables (as a web page):
- Get a toolkit (if you don't already have one).
- Review the some teardowns at iFixit and send me an email with a link to your favorite one, with a short explanation of why it's your favorite. Be sure to venture beyond the lists of "Recent" and "Popular". For some examples, see
- Watch the following video (a teardown of an Anritsu spectrum analyzer from Mike's Electric Stuff; see his YouTube channel for more videos).
Part 2:
Commercial Electronics Autopsy: Take apart a piece of commercial electronics (provided). Take pictures, study construction techniques, draw a block diagram, write a bill of materials of major parts (top ten), and find some data sheets, but don't draw a schematic. Make a list of the major components; the main integrated circuits are important, of course, but don't overlook interesting examples of passive components, sensors, connectors, switches (and other controls), internal cable assemblies, heat sinks, mechanical elements, etc. Deliverables (as a web page):
- Link to service manual (if found)
- Basic test results showing operation (or non-operation)
- Pictures of the disassembly and the insides
- Block diagram of the system
- Bill of materials of ten major parts, with date codes and datasheets
- Discussion of the mechanical design, including functional and decorative elements
- Short presentation for informal show-and-tell session
Extra credit for salvaging and reusing some interesting part from your autopsy (for example: motors, sensors, LEDs, switches, fans, etc.).
Thursday, September 10, 2015
Lecture pointers
Here are some pointers for lecture notes on this blog:
- Lecture 1: Example circuit boards
- Lecture 1: Toolkit contents
- Lecture 2: Schematic dos and don'ts
- Lecture 2: Bills of material
- Lecture 4: Resistors and capacitors
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I hope you caught the beautiful emergency landing that this flight out of Burbank just endured into LAX. The landing gear on the nose had somehow turned sideways. They spent 3-4 hrs in the air in distress trying to unload fuel so they could reland. I was holding my breath but these pilots at JB were awesome. I must say, I've never flown JB but would not hesitate to do so (I think I've flown almost everyone but JB..lol) KUDOS to Jetblue...god bless their pilots and crewmembers, E...
I have flown JetBlue and would do so again without hesitation. Thx for the update Esmerelda. I am so glad everything worked out for that flight!
All I can say is to those who think that airflight is not safe... Look at this... If someone blows out a tire on the interstate chances are the outcome won't be this good. Most of your fellow drivers aren't near as good as this pilot!!!
We just watched it too. Awsome job. I was praying for a safe landing and was so glad to see that is what they got!!
We also watched it live and I told me DH that was some of the best, unintentional, PR Jet Blue could have. I had tears in my eyes.
The pilot and flight crew did an outstanding job. I'm waiting to hear an explanation as to why the plane wasn't capable of dumping fuel.
The Airbus's simply don't have the capacity. There is a pretty long thread over on flyertalk discussing this situation, and another thread discussing the lack of ability to dump fuel. It seems that MANY planes can't. Only the really large, long haul planes can do it. I have to echo the thoughts here, that JetBlue crew did an outstanding job!
THe pilot certainly did a great job landing like that... I couldn't imagine being one of those people up there, though. 3 hours of circling is one thing, but to be watching yourselves on CNN is another. I would think that would just make people more nervous.
And to think...since Jet Blue offers Direct TV...some of the passengers were actually watching this emergency landing from their seats on the plane! Jet Blue...you rok!
TVs are turned off for takeoff and landings, per FAA I believe so no they certainly weren't watching themselves land I'm sure.
We watched the landing live last night and couldn't believe how well everything turned out. We've flown JetBlue several times, and we're going to fly them again next weekend and this only proves to us how wonderful they really are in cost, service, and quality.
when the passengers finally landed in ny this morning the news had a fellow on who said "yes" they were watching themselves on tv... scary!
DW works for JB in ressies, and last night was our 14th Wedding Anniv., so we were heading out the door to go to dinner when we saw this on TV. We were glued to the TV for the next hour or so it took before the landing, and I too was totally impressed with the skill of the pilot, and the durability of the landing gear construction. She's now working overtime today, I'm curious to see what kind of calls she's getting. I got to shake David Neeleman's hand last time I tried to fly (I'm king of the last standby to NOT get on the plane). We JetBlue!!!
I don't know the back ground of this pilot, but many have military backgrounds. I had a relative who was a pilot in the air force. You wouldn't believe the conditions they were reguired to fly in. Plus now the flight simulators used. I have heard that when a pilot transfer to another type aircraft he can qualify in a simulator. That's how good they are. By the time you are put thru training you come out of there ringing wet. AS a side note. Do you remember the United crash in Iowa when the DC-10 lost its hydraulics and the plane had to be guided by the use of the engines. I caught a show on cable discussing new technology using on board computers and software making it possible to fly and land an airplane with the engines alone (like the Iowa incident) almost as easily as if all the controls were available. They expect it to available in a few years. It is being tested in a flight simulator.
And I'd like to take a moment to congratulate all the other airlines that managed to keep their landing gear in perfect working order yesterday!


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What do you get when you mix together— werewolves, vampires, mad scientists, wizards, aliens, alternate dimensions, tiny people, Transylvania, ancient curses, giant frogs, evil clones, ghosts, lawyers, shape-changers, fallen angels, journeys through hell, zombie warriors, body snatchers, and two clever kids in whose hands rests the fate of Earth? —The latest madcap adventure-comedy-fantasy-mystery from bestselling novelist Bruce Coville, that's what.
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BY staff | Chicago, IL | 2/05/17
Activists in Oak Park, a suburb of Chicago, rallied 400 people today, Feb. 4, to make their village a strong sanctuary.
BY staff | Chicago, IL | 7/07/16
The crisis in city hall continues in Chicago. Mayor Rahm Emanuel is desperate to create a new review system to cover up the crimes of the Chicago Police Department.
BY Joe Iosbaker | Chicago, IL | 4/13/16
300 people came out to a vigil, April 12, to commemorate the murder of 16-year-old Pierre Loury, the latest Black youth killed by the Chicago police.
BY staff | Chicago, Il | 12/29/15
Just past midnight on the morning, of Dec. 29, well-known Chicago activist Mike Siviwe Elliott was arrested on board a Metra train for exercising his right to observe and video an officer in the course of his or her duties.
BY staff | Chicago, IL | 12/17/15
On Friday, Dec. 18, people in Chicago will again walk out of school and off their jobs to call for Mayor Rahm Emanuel and State's Attorney Anita Alvarez to resign.
BY staff | Chicago, IL | 11/24/15
Hundreds of Black youth marched through the streets of Chicago Nov. 24, to express outrage at the police murder of a Black high school student, Laquan McDonald.
BY staff | Chicago, IL | 8/31/15
When thousands of people gathered at Federal Plaza Saturday, August 29, LaCreshia Birts and Michael Sampson of the Chicago Alliance Against Racist and Political Repression started the rally with a chant: "When we say fight back, you say CPAC!"
BY staff | Chicago, IL | 8/30/15
An historic mobilization took place in Chicago's Loop, the center of the city, August 29, when 3000 people marched to demand an elected, civilian police accountability council.
BY Mick Kelly | Chicago, IL | 8/29/15
Activists from all over the U.S. are arriving here to join the August 29 march against police crimes and to demand community control of the police.
BY staff | Chicago, IL | 8/23/15
The Chicago Alliance Against Racist and Political Repression (CAARPR) is calling for a march on August 29 to demand civilian control of the police. They have written legislation to create a Civilian Police Accountability Council (CPAC), elected by the voters. Fight Back! interviewed Frank Chapman, Field Organizer of the Alliance, about the fight against police crimes, the march in August and CPAC.


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James Scatuorchio's Icy Atlantic rallied from last to get up by a head on the outside for Ramon Dominguez in Saturday's $150,000 Arcadia Handicap (gr. IIT) at one mile on the Santa Anita turf.
The race was marred by the fatal breakdown of the popular 6-year-old Hendrix, who suffered a fractured left fore shin bone at the top of the stretch and was euthanized. His jockey Corey Nakatani was reportedly not injured although he took off his lone remaining mount of the afternoon.
Todd Pletcher trains Icy Atlantic, who has turned around his fortunes this season after a 2006 campaign in which the 6-year-old Stormy Atlantic horse won once in 10 starts. The Florida-bred Icy Atlantic ran second to Lava Man in the Sunshine Millions Turf at Santa Anita Jan. 27, then followed that with a two-length win in a classified allowance heat at the same nine-furlong distance March 3.
"I'll tell you what. California has suited this horse well. The cutback in distance was a bit of a concern, but the turn of foot he showed in his last race was kind of a new dimension, and I'm glad to see he repeated that effort today," said Michael McCarthy, assistant to Pletcher.
McCarthy said Icy Atlantic and all 17 Pletcher horses at Hollywood Park would ship to Kentucky on April 10.
Unhurried while racing off a tepid pace of :23 3/5, :48 and 1:11 3/5 set by Willow O Wisp, who went straight to the front from his far outside post in the field of nine, Icy Atlantic nevertheless found another gear after steadying at the spot of the breakdown and mowed down his rivals to get up just in time over El Roblar, who liked like a winner in deep stretch for Richard Migliore. The final time was 1:35. Willow O Wisp held on for third with David Cohen aboard.
"I didn't expect to be as far off the pace as we were," said Dominguez, who made a rare Southern California appearance. "My horse was comfortable running where he was. I kept him together and he finished very strong for me."
"Tactically, I had a great trip," Migliore said of El Roblar. "Everything went the way I thought it would, and the horse ran lights out. He just got beat, no excuses."
Milk It Mick, the 3-1 favorite, was in a stalking position on the outside into the stretch but wilted in the final furlong and finished seventh.
Icy Atlantic improved his record to 6-9-2 in 32 lifetime starts while increasing his earnings to $727,630.
Arthur E. Appleton bred the winner, who is out of Frosty Promise, by Frosty the Snowman.
Sent off as the fourth choice, Icy Atlantic paid $12, $6.20 and $4.80. El Roblar, switching back to the turf for trainer Richard Mandella after running seventh in last month's Santa Anita Handicap (gr. I), returned $8.40 and $6.20, capping a $100.40 exacta. Willow O Wisp, a four-time graded stakes winner for Vladimir Cerin, was $5.60 to show in his first start since May 29.
"He's got a ton of heart. He had a hard trip, going wire to wire on the first time out in a long time," said Cohen.
Crested finished fourth, followed by Hello Sunday, Porto Santo, Milk It Mick and Majestic Stream. Macduff scratched.
Hendrix, who was making up ground when he suffered the fatal injury. The son of Sultry Song won five of 26 starts with earnings of $389,150 for owner J. Paul Reddam. Craig Dollase trained him.
(Chart, Equibase)
Icy Atlantic Storms to Arcadia Triumph
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Since England's famous 1966 World Cup victory, Alf Ramsey has been regarded as the greatest of all British football managers. By placing Ramsey in an historical context, award-winning author Leo McKinstry provides a thought-provoking insight into the world of professional football and the fabric of British society over the span of his life.
Ramsey's life is a romantic story of heroism. Often derided by lesser men, he overcame the prejudice against his social background to reach the summit of world football.
The son of a council dustman from Essex, Ramsey had been through a tough upbringing. After army service during the war, he became a professional footballer, enjoying a successful career with Southampton and Tottenham and winning 32 England caps.
But is was as manager of Ipswich Town, and then the architect for England's 1966 World Cup triumph, that Ramsey will be most remembered. The tragedy was that his battles with the FA would soon lead to his downfall, a broken man ostracised by the football establishment, left to die alone in 1999 in the same modest Ipswich semi he'd lived in for most of his life.
It is this mixture of triumph and disaster, of acclaim and rejection, that makes the narrative of Ramsey's life so compelling. Drawing on extensive interviews with his closest friends and colleagues in the game, author Leo McKinstry will help unravel the true character of this fascinating and often complex football legend.
"synopsis" may belong to another edition of this title.
'For those interested in just how much our national game has changed and just how shabbily Ramsey was treated by the establishment, it is truly enlightening.' Derby Evening Telegraph
'McKinstry never shies away from Ramsay's nastier side, and his mistakes. Without passing judgement, he manages to paint a very well-rounded picture of a man who evoked strong feelings from those who knew him.' Cambrian News
'This summer, football enthusiasts should not dare pack a bucket and spade without taking Leo McKinstry's commanding biography of England's first, best and by far most interesting manager.' The Oldie
Sunday Times:Exhaustively researched...an outstanding biography
"About this title" may belong to another edition of this title.
Book Description HarperCollins UK, 2006. Hardcover. Book Condition: New. Bookseller Inventory # P110007193785
More Information About This Seller | Ask Bookseller a Question
Book Description HarperCollins UK, 2006. Hardcover. Book Condition: New. Bookseller Inventory # DADAX0007193785
More Information About This Seller | Ask Bookseller a Question


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We include the printing on the item in the price (first color first location) the setup charge is typically additional. When you choose additional location to print (where available) there will typically be addition printing and setup charges.
Recipients of all ages will love the classic design and comfort of these Clique basic crew neck custom sweatshirts. These customized sweatshirts will easily become any recipients favorite promotional apparel piece to wear.
This product's price includes a one color/design imprint in any location. There is a setup charge per color/design. For each additional imprint or color added, an additional per-item charge will be added. The information below breaks out the pricing and available locations.
Additional imprint locations and/or methods may be available. Ask your Brand Consultant for details.
Cotton/Poly Blend - 50/50
Small, Medium, Large, XL, 2XL, 3XL, 4XL, 5XL, 6XL and 7XL
Individually Polybagged 31.0 lbs. / 15 pcs.


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What stall do i need
AS soon as this weather hanges, i'm pulling the tranny back to put in a new convertor. Everthing is working good on my 200-4r tranny i put in last year. My motor is a 355 chevy with an Eldbrock performer camshaft with flat top pistons and 74cc large valve heads. What stall should i be looking for in a lock up convertor? My convertor is stock now, and work great. My nova is a street driven car and will never be raced. I drive it hard, and want a litttle more get up and go. Oh, i for got to mention that this has the 10 bolt 8.5 corp rear with 3.73 gears. The 200-4r has 2.74 low gear in it. i've only got a 1406 Eldbrock carb on it now. The reason i'm asking, is because a friend of mine has a motor like mine with the bigger cam, and he's gone to two different convertors and still hasn't got it right. So any advise would help. I was thinking of a 2200-2500 stall.
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It sound good to me, but my friend has got that same stall on his 350 turbo and its not working well. I think its because he has a stock 350 motor with lower compression and a lot larger cam than what i've got. I think that his 3.42 gears may affect it, but not realy that much. He thought i should go to 2500-2800. But i though that would be a little to muc for mine.
NO RACING, Just a little more jump away from the stop lights. I'm guessing the stock convertor is about 1600 stall. Love the tranny because it good for my gears and highway. Just need more jump. It won't spin no matter how hard i step on it. But it realy runs good. Has 255-60-15 tires with posi. Would like a little spin. I've never had one that hooked up this good. Its got everything that I want, now I want just a little more.
What are the specs on your cam? Duration @0.050"?
I've got a mild 350 (9:1 CR) with a 2004R, stock converter, a 3.73:1 rear gear, and it will absolutely waste the tires in 1st gear. Not bragging. You've got some serious tunning issues I believe. It should bark em good in 2nd gear. Whats your initial and total timming? ssmonty |
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A lucid and brilliantly-argued book on India's recent economic reforms Nearly fifty years after independence, India remains a very poor country. It ranks near the bottom in terms of per capita income, and is similarly placed in the Human Develoent Index which measures social well-being. Economic growth in India has been less than half that of China or even other countries in Asia. And governments, at the Centre as well as in the states, are close to insolvency. The reason for our spectacular underachievement lies in the continuation of policies which had a certain validity as a response to the colonial experience, but which have long outlived their usefulness. The global economic scene has changed dramatically since they were formulated, and we must respond to the new realities. Bimal Jalan, the well known economist and present Governor of the RBI, in this lucid and well-argued book, makes a case for governments doing what they alone can best do, and less of what they cannot do effectively.
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Special thanks to Andy Holzopfel, of Baltimore, for taking this picture on his visit to Washington DC, and being a friend of the JSS Gallery. See some of Andy Holzopfel's paintings.
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The Bible Has the Answer - eBook
The Bible Has the Answer - eBook
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▼▲Henry Morris (The Genesis Record, For Time and Forever) takes on all comers in this volume, which actually pre-dates the Intelligent Design model but also serves as a precursor to it. He takes his voluminous knowledge of both science and the Bible and applies his pen to answering the tough questions of faith. With a valuable assist from Dr. Martin Clark, Morris' 1971 masterpeice was updated in 1976, and then again in 1987 and continues to remain relevant. Succinct yet accurate answers present the information in short form (on average two pages per answer), and the questions reach from before Adam to the AIDS pandemic. A great resource, or for reading straight through, Morris' book has stood the test of time.
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▼▲Format: DRM Free ePub Vendor: Master Books Publication Date: 1976 | ISBN: 9781614582120 ISBN-13: 9781614582120 |
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▼▲How do we know the Bible is true?
Why did God create the universe?
How will we spend eternity?
Neglecting and rejecting God's Word has its consequences: abortion, AIDS, troubled relationships, crime, immorality, personal freedoms - the Bible is vital in solving (and preventing) the very real problems facing people today.
- Will all men eventually be saved?
- How can I know God's will?
- Is a Christian supposed to obey the government?
- Why did God create Satan? Is the end of the world near?
There are many questions today that demand answers in our daily lives; we can't avoid them. After reading this book, you'll clearly see answers to questions such as these, and others that affect our Christian walk.
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TonyOceanside, CAAge: 45-54Gender: male5 Stars Out Of 5A most excellent resourceDecember 29, 2011TonyOceanside, CAAge: 45-54Gender: maleQuality: 5Value: 5Meets Expectations: 5This review was written for The Bible Has The Answer.This is my favorite book and gift it all the time. It is informative, interesting and relevant to the modern day Christian. This is a must have book.
twisterMorganton, NCAge: Over 65Gender: male5 Stars Out Of 5excellent bookApril 21, 2011twisterMorganton, NCAge: Over 65Gender: maleQuality: 5Value: 5Meets Expectations: 5This review was written for The Bible Has The Answer.answered many questions i had. also, i was able to use the facts in the book to witness to a relative who has gotten confused about Biblical facts.
Ed Kretlow5 Stars Out Of 5December 4, 2007Ed KretlowThis review was written for The Bible Has The Answer.I echo Vincent's comments - I have given this book to the teens graduating our of our senior high Sunday school class for a number of years.A great, Biblical reference on many important topics.
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Advice for girls who need sleepover advice. Sleepovers are a fun thing to do with friends. With my advice, you'll for sure have the best sleepover ever!
Friday, April 6, 2012
Fun Things To Do At A Sleepover
Truth or dare.
Put on loud music and dance to it. Make sure to play high-energy music everybody agrees on that makes you wanna move your body.
Make up your own choreography to a song.
Pillow fight! xD those are ALWAYS fun.
Stuffed animal fights also.
Draw silly pictures of each other.
If you have a pool, don't hesitate to go swimming. You can play games such as Marco Polo and mermaids. Or even better: splash fight! If the water's too cold, dare the most chicken of the guests to jump in. Many laughs to come.
Freeze dance!
Karaoke! If you don't have a machine, find the instrumentals of the songs you're looking for on YouTube. Even better, have the group write a song and then all sing it together. =D
Make Jewelry for each other. (if you don't have beads, there's endless selections at Micheals.)
When it gets dark, play ditch 'em. (hide and go seek tag that doesn't start over and you can move from your hiding spots.)
If you're all for scaring your pants off, watch paranormal activity. Some other good horror movies are The Shining, The Haunting and Scream. You can always watch Freaky Friday, Cinderella Story and Mean Girls are all good sleepover movies. Rent a cheesy romantic comedy. If you're worried your friends won't like your movie selection, ask each friend to bring a movie and you can choose from there.
Play video games! Just Dance works if you have that. Or bowling, that's always fun. DDR? Lol.
Food =D
Make sure there's lots of snacks and drinks. Get soda, water, chips and candy. My favorite chips are BBQ, Takes and cheddar. Also, Trisects and pepperoni, shredded cheese, bananas and watermelon. Celery and peanut butter. <3 Carrots. My favorite candies are Reese's, M&M's and Hershey's. xD I guess I'm just a chocolate person. For soda, get Sprite, Orange, Pepsi, Root Beer, and Dr. Pepper so there's a variety. Maybe you can make soda floats! GOOD TRUTH OR DARE IDEA: chug the soda.
Order pizza whenever everybody is hungry. If there are vegetarians in the group, don't forget to get vegetarian pizza! Usually you're good if you get cheese, pepperoni, meat lovers and hawaiian. I reccomend Hungry Howie's.
Make ice cream sundaes! (buy ice cream and a bunch of toppings.) I like Brier's and Blue Bunny ice cream. Get a couple different kinds (including vanilla) so there's variety. Then have your own mini cold stone in your kitchen and go crazy with different toppings. If you're feeling adventurous, buy random things you might not think to put on ice cream and try it out. I recommend gummy worms, lots of fruit, and of course whipped cream and maraschino cherries.
In the morning: pancakes and bacon, home made. Everybody loves chocolate chip.
Lesbian experimentation....JUST KIDDING!!!!!!!
Play chain story! Sit in a circle. Pick somebody to start (not it, hand in a bowl,) and go clockwise. The starting person says, "once upon a time, there was....and they make something up. Then you go around the cirlce, each adding to the story.
Don't Let The Balloon Touch The Floor.
Make a friggen bff club dude. It can be for whatever you're passionate about. And have meetings at every sleepover (:.
Go outside sit on the edge of the sidewalk and yell at cars. Its very entertaining when you're bored and there's endless possibilities as to what you could yell. It's especially fun if you're in a ghetto area and you see a large white van, holding a thumbs-up.
You should totally go to the park and build a giant sand castle and rate guys you see there on a scale of one to ten. Even better, play ditch eM at the park. And if you have a bike, you can ride it there. Ask your friends to bring their bikes, too, so that they don't feel left out! At the park, you can play a game on the swings to see who can kick their shoes off the farthest.
If nothing is happening for a while you can always start a big conversation about whatever is on your mind. Talk about life, school, cute boys, the government, cute boys, your dreams, your passions, your troubles, your pet peeves, cute boys…whatever.
You can do a confession game, where you confess either stuff you didn't know, something you lied about, or something you have always wanted to tell your friends. Also, say nice things about each other. This can be really self-esteem raising, and can get emotional, so beware(:
Play speed (it's a card game.) or apples to apples that's super fun. UNO attack never fails, and if your friends have the patience you can play Monopoly. There's also sorry and other board/card games, those are just my favorite.
Would you rather=classic sleepover game.
Make overs! Classic sleepover stuff. Also, do each others nails! Don't forget about hair!!!
Dress-up is also fun. Raid your closet for your most outrageously fancy clothes and try them on. After you dress up and do makeovers, do a fashion show! Be sure to take lots of pictures and tell the other girls how pretty they are. It'll make your friends who need a self-confidence boost feel like a pretty princess.
After you do pretty make-overs, put make-up on each others faces that looks really silly. Make it so ridiculous you guys look like clowns. Then get all your wild stuffed animals and your cat/dog if you have one and put on a Circus.
Take turns telling cheesy jokes.
Do drugs.
Get drunk.
Hit somebody over the head with a stop sign and pretend it's April fool's day.
Prank calls! But only call people you know that will think its funny, and make sure to *67 it so there's no caller ID.
Play "shots." Select one concoctionist and one one tester. (Select via eenie meenie minie moe, bubble gum, etc.) The concoctionist will get a cup. Then he or she will raid the cabinets for gross combinations. The next person will be blindfolded (tie a pillow case around their head) and down the shot. It can be fun and really gross at the same time.
Baking time!! Cupcakes and cookies are especially fun to make.
Get some paper. Start drawing something, and have everybody else try to guess what you're drawing. Aka: piccionary. Many laughs to come.
Have a contest to see who can stay up the longest. If one person falls asleep before everyone else, draw on their face.
Play spies on the neighbors.
Ding dong ditch on their house. And TP it.
When everybody goes to sleep, set up blankets in the living room so it looks sorta like a tent. It'll be really cool. Make your own little fort!
Or if you've got a cool backyard, sleep outside! You can start a fire and roast marshmallows, too. Tell stories around it, whether they're ghost or not. Make each other laugh in your conversations. Be as silly as possible. That's why I recommend tons of sugar.
If you get really bored, play Polly Pockets. It's really fun if you just use your imagination. I've done it at sleepovers even when I was a teenager. :D
Remember, be chill and go with the flow. Don't be bossy, and majority rules. Have common courtesy.
Most importantly: HAVE FUN!!! Cause that's what you're having the sleepover for. (:
Go here for fun truth or dare ideas. http://www.saviodsilva.net/truth-or-dare…
Amazing cupcake recipe: Http://www.cupcakerecipes.com/easyrecipe
54 comments:
WTF!!!!!!!!!!!!!!!!!!!! Why would girls get drunk and do drugs at a sleepover? WTF!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
ReplyDeletei did the stop sign one and i almost went to jail so thanks a lot jerk!!!!!!!!!!!!! :( :( :( i hate u
ReplyDeleteHere's some things you could do and not drugs or drink !!! 0_o
1.manicures,look online for cool designs
2.blindfold makeover challenge
3.sneak outside to the beach like me :)
4.sit on the roof
5.mattress sliding down the stairs
6.play chef with judges
8.pranks(draw on on the first one to fall asleep face, hand in warm water, touch their nose while putting shaving cream on your friends hand
9.junk food
10.movies ( scary,or comedy)
11.everyone asks simple questions like sluttest one and everyone writes answer on notepad
12.Would you rather,truth or dare
13.flashlight tag outside
14.prank calls
15. Read magazines
16. Take photos for instagram or Facebook
17.fashion show
18. Listen to music or make a video and post it to YouTube
19.pretend your at a spa and someone pretends to work there and give you a spa treatment
20.make friendship bracelets or buy some :P
21.get smores ,tell scary stories at the beach :D
22.make ice cream sundaes
23. Make nasty drinks then blindfold your friend an they guess what's in it
24.paint old or hideous clothes
Lol did this alll with friend I'm 13 so this is a must try for everyone!!!Trying all of them but the two you should never do... im mever dong drugs or drinking ( beer vacca stuff like thay. )
ReplyDeleteStupid I'm 11 having a sleepover for my 12th birthday I don't do drugs or get drunk you make me sick
ReplyDeleteThanks, but really? Do drugs and get drunk!!!!! What if other seven year old kids LIKE ME read this and tell their parents about it?????!!!!!!!!!! Luckily I am a cool kid and I don't tell on people like that so... I would watch out if I were you because I am telling you there are some kids in my class that would totally tell no question. I am the smartest kid in my class right now so I know not to do that.(I am also the youngest which is kind of weird) so if you get reported or something, just remember it was probably someone from my second grade class!!!!
ReplyDeleteWOW like people want to hit their friends or anybody else with a stop sign and act like its April fools day , and almost go to jail wow "great choice" and little kids look this up do you really want them to do bad choices by doing drugs and drinking that sets a bad example. i dont know what your thinking!!!!!!!
ReplyDeleteWOW like people want to hit their friends or anybody else with a stop sign and act like its April fools day , and almost go to jail wow "great choice" and little kids look this up do you really want them to do bad choices by doing drugs and drinking that sets a bad example. i dont know what your thinking!!!!!!!


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The film is based on the video game, which follows an adventurous prince who teams up with a rival princess to stop an angry ruler from unleashing a sandstorm that could destroy the world.
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Chocolate Chip Cheesecake Bars
From carolinaflipflopgirl 8 years agoIngredients
- l tube choc. chip cookie dough shopping list
- 8 oz. cream cheese shopping list
- l/2 cup sugar shopping list
- l egg shopping list
How to make it
- Preheat oven to 350 . Unwrap cookie dough and cut in half. Press
- half into the bottom of a greased 8 inch square pan. Beat together
- cream cheese, sugar, and egg. Spread over dough in pan. Crumble
- other half of dough over top. Bake 25 - 30 minutes. Cool. Cut into
- bars
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Oooooo, cream cheese and cookie dough! What more could I ask for? Sounds so easy and tasty. Thanks for the post.
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text: In this lesson you'll learn how to perform reconnaissance from both the business side as well as a technical side. From the business side we use recon for a variety of reasons, including finding physical addresses, locations, personal information about our target and more. On the network side, we use a technological approach. Network mapping, and probing techniques combine with search engine hacking to give us the best possible picture of our targets. Each of these information gathering tactics is extremely useful in what is commonly one of the first steps in a penetration test as well as an attack. This lesson with teach all you need to know about reconnaissance and the true value of information.


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Tax Tips & Traps - 2014 4th Quarter
Tax Tips and Traps - 2014 3rd Quarer
Third Quarter
Costs incurred for child care expenses are among the most frequent deductions claimed by Canadian taxpayers on their annual tax returns. And, for many Canadian families, especially those with more than one child, or those who live in large urban centres, the cost of child care can consume a significant percentage of their annual budget.
For all families who incur child care expenses, the good news is that most such costs can be claimed as a deduction (as opposed to a refundable or non-refundable credit) on the annual return, meaning that those costs reduce taxable income on a dollar-for-dollar basis. The tax treatment of expenses related to child care can, however, vary, depending on the kinds of expenses incurred and their purpose.
The basic rule is that child care expenses will be deductible when they are incurred in to order to allow a parent to earn income from either employment or self-employment, or to attend school. However, while those criteria for claiming the expense are broad, there are limitations on the amounts which may be claimed, no matter how large the actual expenditure.
For 2016, those dollar figure limitations are as follows:
Where a child is disabled, higher limits apply, and up to $10,000 in child care expenses can be claimed for 2016.
The total amount claimed for child care expenses, regardless of the age of the children or the number of children for whom such claims are made, is also subject to an overall limit of two-thirds of the income for the year of the parent making the claim. As well, in a two-parent family, any claim for child care expenses must generally be made by the spouse with the lower net income.
While amounts paid for day care or after-school care comprise the majority of child care expenses incurred by families, those aren't the only costs. Where family finances allow, children may attend an overnight summer camp or a sports school, and a portion of the costs incurred for such camps may also be claimed as child care expenses. As is the case with the basic child care expense claim, there are limitations on the amounts which can be claimed and deducted, as follows:
And, as with the basic child care expense deduction, higher limits apply in the case of a disabled child, for whom up to $275 per week in such costs may be claimed.
There is a third category of expenses which many families incur for children, and those expenses are subject to different tax treatment. That category includes costs incurred to enroll children in extracurricular athletic or arts-focused activities.
While other child care costs are deductible from income, costs incurred for extracurricular activities are eligible for a non-refundable tax credit. Essentially, the federal income tax payable for the year by the parent who claims the credit is reduced by 15% of the amount paid to enroll a child or children in those activities.
Once again, there is a limit on the amount of eligible costs for which a credit can be claimed, and those limits have been reduced for 2016. The 2016 limits are as follows:
It's readily apparent that costs which are eligible for either of these credits could also qualify, in the right circumstances, for the child care expense deduction. The rule in such circumstances is that where an amount would qualify for both, such amount must first be claimed as a child care expense, with a tax credit then claimable on any unused remainder.
The number and variety of extracurricular activities available for children is, of course, enormous, and so the Canada Revenue Agency (CRA) has prescribed rules which apply to determine whether a particular activity qualifies for either of these credits. Information on those rules, and on the credit generally, can be found on the CRA website at www.cra-arc.gc.ca/fitness/ and www.cra-arc.gc.ca/artscredit/.
A deduction for child care expenses is claimed on line 214 of the annual tax return, but details of child care expenses incurred, and the computation of the available deduction, is done on Form T778, and that form also includes a useful summary of the applicable rules. The T778 is not included in the General Income Tax Return and Guide Package, but is available on the CRA website at www.cra-arc.gc.ca/E/pbg/tf/t778/README.html.
It's not news that the Canadian tax system is complex and that most Canadians, especially those who only encounter it once a year at tax-filing time, would rather not have to deal with that complexity. Consequently, over the next couple of months, it's likely that more than 16 million Canadian taxpayers will seek out the services of professional tax return preparers and tax discounters, in order to get their 2016 returns completed and EFILED on time.
Of course, information about anyone's tax affairs is confidential and is protected, by law, from disclosure to any third party – even to a spouse, parent or child of the taxpayer. Consequently, any taxpayer who wants someone else to deal with the Canada Revenue Agency (CRA) on their behalf – whether it's a family member, a friend, or a commercial tax return preparation service or tax discounter – must provide the Agency with permission to provide such access. And, although taxpayers are not required to provide such permission in order to have a third party prepare and EFILE their tax return, it's not unusual for tax return preparers or tax discounters to ask their clients for such an authorization. In many cases, having that authorization will give the tax return preparer access to information – like the amount of available carryforward amounts of tuition or education credits, or the amount of RRSP contribution room – which is needed to complete the return.
That said, the vast majority of taxpayers who are asked to sign a form granting such permission to the person or firm preparing their tax return will likely do so without hesitation, and in most cases without reviewing that form carefully. That's not the best approach, as a decision to grant anyone access to one's confidential tax information is a significant step, and the consequences can be more far-reaching than might be apparent at first glance.
The CRA provides a prescribed form – the T1013(E), Authorizing or Cancelling a Representative (available on the CRA website at www.cra-arc.gc.ca/E/pbg/tf/t1013/README.hml), which can be used by anyone to name any other person or company as their representative. It is also possible, for those who are already registered for the CRA's My Account service, to authorize a representative online.
No matter how the authorization is given, the first question for the taxpayer who is granting authorization is to consider the purpose for which such authorization is being provided.
The CRA's T1013(E) form provides for two levels of access to an individual's tax accounts and tax information. Broadly speaking the first, Level 1, provides the named representative with the right to receive information, while the higher Level 2 access enables that representative to make changes to the individual's tax accounts.
The specific rights granted to a representative at each level are as follows.
Where a representative has been provided by the taxpayer with Level 1 access, the CRA can disclose information about the following to that representative:
A representative who has been provided by the taxpayer with Level 2 access has all the powers of a Level 1 as well as the right to request adjustments to the taxpayer's income, deductions, and non-refundable credits, and to effect accounting transfers. A Level 2 representative is also able to obtain personalized tax remittance forms in the taxpayer's name, submit a request for relief from interest or penalty charges under the Taxpayer Relief Program, and to file a Notice of Objection from an assessment or a Notice of Appeal from a decision of the Minister.
There are some actions which cannot be taken by either a Level 1 or a Level 2 representative who has been authorized to act under a Form T1013(E). Such representatives are not allowed to change the taxpayer's address, marital status, or direct deposit information, to authorize, view, or cancel other representatives on the taxpayer's file, to get information about the children who are in the taxpayer's care, or to apply for child benefits.
Where another person is engaged in preparing a taxpayer's return or otherwise dealing with tax matters on their behalf, it can obviously be useful for that person to be able to obtain relevant tax-related information about that taxpayer. Taxpayers who are contemplating providing authorization to another person or company should, however, consider the following potential issues and potential pitfalls when deciding how much access to grant and, consequently, how to complete the T1013(E).
First, it's possible to deal with the CRA through a number of avenues – by telephone, in writing, in person, and online. A taxpayer who is authorizing a representative has to decide, specifically, whether to grant that representative the ability to deal with his or her tax affairs online (through the CRA website) or to limit that access to contacts with the CRA by telephone, in writing, or in person. It is an important decision for this reason. Where the taxpayer completes Part II, Section B of the T1013(E), he or she is granting the representative access only by telephone, writing, or in-person (and not including online access), and the taxpayer can, on the same form, specify the tax years for which access is being authorized, and the level of authorization (Level 1 or 2) being granted for each year. Where, however, the taxpayer completes Part II, Section A, he or she is also providing his or her representative with online access through the CRA website, and such access must be provided for all taxation years, without limit, although the taxpayer can still specify whether such access is at Level 1 or 2.
Second, where a taxpayer engages the services of a tax return preparation service or a tax discounter, it is frequently the case that the business itself, rather than an individual, is named as the taxpayer's representative on the T1013. Taxpayers should be aware, however, that where a business is named as the representative, everyone employed by that business will, as a result, have access to the taxpayer's confidential tax information. If the taxpayer wants to limit such access solely to the person with whom they are dealing in relation to their tax return preparation or other tax matter, it is necessary to specify, on the T1013, the name of both the business and the specific individual for whom such authorization is being provided.
Third, when a taxpayer signs a T1013(E) appointing a representative, that T1013(E) does not expire, unless the taxpayer specifies a termination date, or subsequently cancels the appointment, or the CRA is notified of the taxpayer's death. Taxpayers who have been asked to sign an authorization when engaging a tax return preparation firm or a tax discounter often assume that such authorization will be in effect only until the return is done. Unless a termination date is specified in the authorization, that is not the case. A representative named in a T1013(E) in which no termination date is specified will have the continuing right to obtain information from the CRA about that taxpayer, even after the taxpayer has finished his or her dealings with the representative. (The CRA does provide a measure of protection for the taxpayer by cancelling inactive authorized representatives after a period of two years.) The good news is that cancelling the representative's authorization can be done quite easily over the phone. The taxpayer need only call the CRA's Individual Income Tax Enquiries Line. In order to satisfy the CRA's information security requirements, the taxpayer will be asked to provide identifying information – at a minimum, his or her name, social insurance number, address, and data from a recently filed tax return. The T1013(E) authorization can then be cancelled.
It's readily apparent that naming someone as your representative with the CRA, even at the lowest level of authorization for a limited period of time gives that person access to an enormous amount of personal tax and financial information. Taxpayers should be aware, when providing an authorization, exactly what they are agreeing to and for what length of time. When it is determined that providing such access is necessary, careful consideration should be given to the level of access the representative will need, the tax year or years for which such access is required and, possibly most important, providing a date on which that authorization will expire.
The time is fast approaching when the annual chore of gathering together the various pieces of information needed to complete one's annual tax return, and getting that return completed and filed can't be delayed any longer. For those wishing to put that chore off as long as possible, there is one (very small) bit of good news. Individual Canadians (other than the self-employed and their spouses) are required to file the annual return by April 30 of the following year, and to pay any tax amount owed by the same deadline. This year, since April 30 falls on a Sunday, the Canada Revenue Agency (CRA) has extended that filing and payment deadline to the following day, Monday May 1, 2017. Self-employed taxpayers have until Thursday June 15, 2017 to file their returns for 2016, but they too must pay any outstanding tax amounts owed for that year by Monday May 1, 2017.
Aside from that administrative concession, there aren't a lot of changes this year to the process of completing and filing the annual return. If the trend of the past several years continues, as it likely will, the vast majority of taxpayers will file their returns electronically, either by paying someone else to prepare and file the return, or by doing it themselves through the CRA website.
The CRA has for several years been encouraging taxpayers to move away from paper-filing of returns to online filing, and those efforts have been overwhelmingly successful. Last year, 84% of returns filed were filed online, while only 16% of taxpayers continued to paper-file.
Taxpayers who want to paper-file their returns have found it more difficult in recent years, as the CRA has discontinued its practice of mailing personalized returns to Canadians who had used the paper-filing option in the past. However, it is still possible to obtain and use a paper return. Tax return forms and guides (including a return envelope for mailing) are available from Service Canada offices and post offices across the country. If those sources run out of return packages (as has happened in previous years), taxpayers can have a return package mailed to them, by calling the CRA's Individual Income Tax Enquiries line at 1-800-959-8281 and making a request. As well, a printable version of the return can be found on the CRA's website at www.cra-arc.gc.ca/formspubs/t1gnrl/menu-eng.html.
The majority of taxpayers who choose to file online have two options – NETFILE and E-FILE. The first of those – NETFILE – involves preparing one's return using software approved by the CRA and filing that return on the Agency's website, using the NETFILE service. The second method – E-FILE – involves having a third party file one's return online, and the group of service providers which are authorized by the CRA to E-FILE individual income tax returns include both tax return preparation services and tax discounters.
It seems that most Canadians prefer to have someone else prepare and file their tax returns. Last year, 56% of individual income tax returns filed came in by E-FILE, while exactly half that number, or 28% of returns were filed using NETFILE, and the balance of 16% were paper-filed. (A fourth option – TELEFILE – which allowed Canadians to file using a touch-tone phone was discontinued by the CRA several years ago and is no longer available.)
The majority of Canadians who would rather have someone else deal with the intricacies of the Canadian tax system on their behalf can find information about E-FILE on the CRA website at www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/fl-nd/menu-eng.html. That site will also provide a listing (searchable by postal code) of authorized E-FILE service providers across Canada.
Those who are more comfortable preparing their own tax returns and filing online can use the CRA's NETFILE service, and information on that service can be found at www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/netfile-impotnet/menu-eng.html. While there are some kinds of returns which cannot be NETFILED (for instance, a return for a taxpayer who died in 2016), the vast majority of Canadians who wish to do so will be able to NETFILE their return. As well, while it was once necessary to obtain an access code in order to NETFILE, that is no longer the case. The CRA's NETFILE security procedures can be satisfied by providing specific personal identifying information, including social insurance number and date of birth.
NETFILE can only be used where a return is prepared using tax return preparation software which has been approved by the CRA. While such software can be found for sale just about everywhere this time of year, approved software which can be used free of charge is also available. A listing of both free and commercial software approved for use in preparing individual returns for 2016 can be found on the CRA website at www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/netfile-impotnet/crtfdsftwr/menu-eng.html.
Finally, taxpayers who are not comfortable preparing their own returns, but for whom the cost of engaging a third party to do so is a financial hardship have another option. During tax filing season, the CRA runs a number of Community Volunteer Tax Preparation Clinics where taxpayers can have their returns prepared free of charge by volunteers. A listing of such clinics (which is regularly updated during tax filing season) can be found on the CRA website at www.cra-arc.gc.ca/tx/ndvdls/vlntr/clncs/menu-eng.html.
Although individual Canadians file the same T1 Income Tax Return form each year, the rules governing the information to be provided on that return form and the tax consequences flowing from that information is in a constant state of change. And, it's a safe bet that very few taxpayers read the annual Income Tax Guide carefully to find out what's changed on this year's return.
As a result, it's easy for a situation to arise in which taxpayers to fail to report income received, or in which they miss out on newly available deductions or credits, both due to a lack of knowledge. And, it's worth noting that while the Canada Revenue Agency (CRA) will almost certainly pick up on a taxpayer's failure to report income as required, the CRA does not (and, in fact, cannot) provide the taxpayer with deductions or tax credits to which he or she is entitled, but has failed to claim on the return.
There were a significant number of tax changes which took effect during the 2016 tax year which affected individuals, and which are reflected on the 2016 return to be filed this spring. Some of the more important of those changes are outlined below.
As of July 1, 2016, the child and family benefits paid to Canadian families underwent a significant change. Prior to July 1, the federal child and family benefit program consisted of the Canada Child Tax Benefit (which was not taxable), the National Child Benefit Supplement (which was not taxable) and the Universal Child Care Benefit (which was taxable). All of those benefits were replaced, effective July 1, with the Canada Child Benefit, which is not taxable.
What all of that means from the perspective of a family which received child and family benefits from the federal government during 2016 is that the only amount which must be reported on a return for 2016 (generally, on the return of the parent with the lower net income) is any Universal Child Care Benefit which was received between January and June 2016. Any and all other child and family benefits received during the year are not taxable and so do not need to be included in income on the return for 2016.
For several years, parents have been able to claim a non-refundable tax credit to help offset the cost of enrolling their children in fitness or arts-related activities.
Those credits may still be claimed on the return for 2016, but they have been reduced. For 2016, the maximum eligible fees per child for purposes of the children's fitness tax credit has been reduced to $500. Eligible fees per child for purposes of the children's arts credit have been reduced even further, to $250.
Looking ahead, it's worth noting that both credits have been entirely eliminated as of 2017, so parents should not plan on claiming either credit when they file their returns for the current taxation year in the spring of 2018.
In 2014 and 2015, families with children under age 18 were able to engage in income splitting, through the notional reallocation of income from a higher earning spouse to the spouse with the lower income. That strategy, known as the "Family Tax Cut", generally allowed up to $50,000 in taxable income to be notionally reallocated to the lower earning spouse, and taxed (at a lower rate) in his or her hands. The maximum tax savings which could be claimed was $2,000.
However, taxpayers who search the 2016 return form for a place to claim the Family Tax Cut won't find it, as it has been eliminated for 2016 and subsequent taxation years.
Beginning with the 2016 taxation year, taxpayers can claim a non-refundable tax credit for changes made to a home in order to make it safer or more accessible for a senior or for someone who is disabled. The credit is equal to 15% of qualifying costs incurred, to a maximum of $10,000 in such costs.
The home accessibility tax credit is claimable, not just by the person for whom the qualifying renovations are made but, generally, by family members who support that individual.
In order to be claimed on the return for 2016, any eligible renovations must of course have been done before the end of that year, so the deadline for making such renovations claimable on the 2016 has passed. However, as many common home "renovation" projects do qualify for the credit (for example, installing a grab bar in a bath or shower), it's worth checking to see whether any such expenditures were made during 2016.
And, of course, such qualifying expenditures made during 2017 will be claimable on the return next spring. More information on the kinds of home renovation expenses that will or won't qualify for the credit is available on the Canada Revenue Agency website at www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns360-390/398/398-eng.html#R_lgbl_HATC.
For many years, Canadian taxpayers have received a tax exemption (the "principal residence exemption") on any profit (or "gain") they make on the sale their home, as such amounts are not included in taxable income. Until now, it hasn't even been necessary to report the sale of one's home on the annual tax return. As of the 2016 tax year, that has changed.
An individual taxpayer who sells his or her home must now report the sale on Schedule 3 to the annual return. On that Schedule 3, the taxpayer is required to certify the year the property was acquired, the number of years during which the property was his or her principal residence during the period of ownership and the amount for which the property was sold.
There is a related change with respect to the CRA's ability to enforce the new reporting requirement. Also effective as of 2016, the Agency can at any time (meaning that the usual time limits for reassessments don't apply) reassess your income tax return if you fail to report a sale of real estate.
Taxpayers who invest in the shares of federally or provincially (or territorially) registered labour-sponsored venture capital corporations (LSVCCs) can claim a federal tax credit for that investment. Changes have been made, effective for the 2016 tax year, to the percentage claims which can be made.
For 2016 and subsequent years, the federal credit rate percentage for investments in provincially or territorially registered LSVCCs has been restored to 15%.
Conversely, the federal tax credit for the purchase of shares of federally registered LSVCCs has decreased to 5% for 2016. As well, 2016 is the last year for which a credit can be claimed for investments in federally registered LSVCCs, as the federal credit is eliminated for 2017 and later tax years.
Two quarterly newsletters have been added—one dealing with personal issues, and one dealing with corporate issues.
Two quarterly newsletters have been added—one dealing with personal issues, and one dealing with corporate issues. They can be accessed below.
Issue #39 Corporate
Issue #39 Personal