Rental properties

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If you owned a rental property in 2015, any net income or loss must be reported on your 2015 income tax return. Rental income is usually reported on a calendar-year basis. Any income or loss from a rental property you own outside of Canada must also be included in your return.

Tips for Maximizing Repair Deductions (Tax)

As far as taxes go, repairs to rental property are always better than improvements. Why? The entire cost of a repair is deductible in a single year, while the cost of an improvement to rental property may have to be depreciated over as much as 27.5 years.

How do you tell the difference between a repair and an improvement? Here’s the basic rule from the IRS: An expense is for an improvement if it:

• makes a long-term asset much better then it was before
• restores it to operating condition, or
• adapts it to a new use.

In contrast, expenses you incur that don't result in a betterment, restoration, or adaptation are currently deductible repairs.

Here are some tips to help you ensure that an expense will constitute a repair, not an improvement.

读经难题记录

• 【路九49】「約翰說：『夫子，我們看見一個人奉你的名趕鬼，我們就禁止他；因為他不與我們一同跟從你。』」
• 但在同屬基督之人的工作上：
• 【路九50】「耶穌說：『不要禁止他；因為不敵擋你們的，就是幫助你們的。』」
• 【路十一23】「不與我相合的，就是敵我的；不同我收聚的，就是分散的。」

How To Powerwash

圣经中的8个希律

来历：在主前57年，罗马大将军庞培（Pompey)在编制东方属地时，任用了一个名叫许尔湛（Hyrcanus)的祭司，管理迦利利、撒玛利亚、犹太和比利亚全地。许尔湛的手下有个以土买人安提帕特（Antipater)，很机巧地为自己的家族谋求权力和家财。他的两个儿子法赛尔（Phasael)和希律（Herod)都取得总督的职位。主前37年，安提帕特被谋杀，帕提亚人（Parthians)侵袭境内，法赛尔也丧命。希律（就是大希律）则逃到罗马，得该撒亚古士督（Augustus)的欢心，指派他收复巴勒斯坦。在主前33 - 30年间，他收复了疆土后，建立了一个亲罗马的政权历时达34年之久。在任期间，在耶路撒冷建造了伟大的圣殿，借以讨好那些厌恨他属于以东血统的犹太人。

Pastor Rick Warren Prayer at Barack Obama's inauguration

Starting a Not-for-Profit Organization

http://www.artsbc.org/resources/for-organizations/starting-a-not-for-profit-organization

Please note if you are interested in forming a non-profit society in BC, you need to contact the Ministry of Finance for information and to register: http://www.gov.bc.ca/fin/contacts.html
What is a Not-For-Profit?A not-for-profit organization registered under the provincial or federal Societies Act is similar to a for-profit or business corporation as it is considered to be a legal entity with an independent existence separate and distinct from its members.