20 ~- North Shore News — Sunday, April 2, 2000

‘Special tax credit
available to disabled

PEOPLE living with a
severe or prolonged
mental or physical
impairment may quali-
fy for a special tax
credit.

To- qualify for the 17%
non-refundable disability tax
- credit, an individual must get
_ a Canadian medical doctor to
:. fill out the Canada Customs
‘. and Revenue Agency form
..92201, says Gordon Chan,
_: Certified
Accountant.
‘This form certifies that the
individual entitled to the
credit is suffering from severe
“and prolonged mental or
=: physical impairment.
;, Lhe impairment is consid-
ered severe if the disability

ability lasts; or is expected to
Jast, for a continuous period

General -

of at least 12 months.

Other healthcare profes-
sionals may also certify specif-
ic disabilities.

For instance, an occupa-
tional therapist or psycholo-
gist can certify a taxpayer’s
physical or mental disability,
as could an optometrist or
audiologist.

The impairment certificate
must have the doctor’s signa-
ture and is valid for as long as
it is dated or until the afflicted
person’s condition changes.

Ic is not necessary to get a
new certificate every year.

Tax officials retain the
right to obtain advice from
Health and Welfare Canada to
determine whether the
impairment represents a legit-
imate claim.

If the non-refundable tax
credit exceeds the tax payable
by the person with the impair-
ment, the unused balance may
be claimed by a spouse, par-
ent, grandparent, and in some

limited cases, other relatives.

According to Chan, a per-
son may be able to claim a
dependent credit (or the
equivalent-to-spouse credit)
for a person by reason of their
infirmity even if they do not
qualify for the disability cred-
it.

Canada Customs and
Revenue Agency considers a
person to be infirm if they are
dependent on the services of
another individual for a con-
siderable period of time.

It is important to note that
no claim may be made under
this rule if any deduction is
claimed by anyone for a full-
time attendant.

This includes care in a
nursing home.

There is, however, a provi-
sion, which allows a non-
refundable medical tax credit
for attendant care.

This credit can only be
used if the total attendant care
expenses do not exceed
$10,000 or $20,000 in the
year of death.

For more information on
this and other financial plan-

- ning issues, you may contact a

Certified General Accountant
(CGA).

For a handy Tax Tips and
RRSP Guide or a referral for a
CGA in your area, contact the
Certified General
Accountants Association of
British Columbia at 732-
1211.

- door-to-door this

Teasing can be painful

The following has been provided by the
British Columbia Psychological Association in
the wake of the recent suicide of a Surrey
teenager who received constant teasing before
his death.

SUICIDE is an unfortunate result
of an individual feeling hopeless
and helpless about circumstances
that seem to be out of control.
Teasing is often misunderstood.

Sometimes recipiznts of teasing are overly
sensitive and take offence when none was

intended. Individual styles and senses of

humou: often do not match.

Sometimes teasers are oblivious to the
pain they cause because they don’t know
their victims very well. And sometimes peo-
ple are simply insensitive and don’t care
about how the victim feels.

Do:

a expect and accept teasing from others if -

you tease;

@ use humour gently and carefully so that
everyone enjoys the joke;

@ be careful of others’ feelings;

B know the difference between friendly, gen-
tle teasing and hurtful ridicule or harassment;
@ know when to stop; :

@ try to read others’ body language to see if

their feelings are hurt even when they don’t
telf you;

CANVASSERS for the
Canadian Cancer
Society will be going

month on the North

Shore. yellow

“necklace” identification tags.

The tags include a card stating
“Official Volunteer, Canadian
Cancer Society” with a yellow
daffodil in a corner.

The tags are attached to
laces which have
Canadian Cancer Society con-
Volunteer canvassers wear tinuously imprinted in black.
Cauvassers will call during

@ ask whether teasing about a certain topic
hurts someone’s feeling;

@ help somcone who is being ridiculed.
Stand up for them. Tell the bully to stop;

W tell others if teasing about a certain topic
hurts your feelings.

Don’t:
Wi tease someone you don’t know very well;
@ tease people about sex;
§@ tcase about a person's bady;.
W tease about a person’s family members;
tease about a topic when you are asked to
stop; :
@ tease someone who seems upset or who
you know is having a bad day;
@ [laugh at someone who is being teased
unfairly and inappropriately,
Ei enjoy someone else’s misery; 2
| expect the victim of teasing to be able to
stand up for him or herself; ;
Bi be “thin skinned” or overly sensitive about
teasing that is friendly; :
@ swallow your feelings about. teasing.
Instead, tell someone in a direct, clear way
what is bothering you. .
People who feel desperate about their life
experiences are encouraged to seek the assis- ,
tance of responsible adults. Professional help
is available. To reach a registered psycholo-*"| |:
gist, call the B.C. Psychological Association :
teferral service at 730-0522.: °° ere
Teasing dos and don'ts information provid--
td by Vancouver psychalagist Derek Swain.

Fundraising to fight cancer

daylight hours. moe ae
¢ goal this year isto... :

rase more than $500,000 in
the Greater Vancouver area.
Anyone who doesn’t wish.

to open their door to’a can-
vasser can ask .for. a “Dear.
Neighbour” envelope to’ be
placed in the mail slot. ..:.+--.

are pleased to announce the relocation of
their dental practice from suite 104 to 222 at
1.240 Lonsdale Ave., North Vancouver

EFFECTIVE APRIL 03, 2000.

Telephone: 985-2328:

“After hours emergency: 680-6074.

| AFFECT S$ NEARLY ma sseseeneee
3 MILLION CANADIANS =
_ We need volunteers to participate |
in a one year research study. re

IF YOU: —
Q Are female.!

a Aged 65-8) years, -

@ Have never been
diagnosed with,
osteoporosis.

Do not fake prednisone -
- (nor have’ ever taken).

‘Are mobile.

given ‘me as much felief ‘as.
acupuncture. My decision

“has helped me feel very’ well,
and lose 62.5 668 with

WE NEED YOUR HE

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