[l ll‘nll',lililtilHHUNlll"iuiil mitt. ltilllllll w WAN , J lilisl\l xx _1 I O O O I lllgS t0 COllSl er W 811 Mg†the year-end in â€MM“, HM hilhflmwum‘lim- \\liiitiliiil iniuiiisixlliiilxoui liltNlll\‘\\ llt‘l\\'t'l‘ll‘.ttlll \tllt‘\lt'ktllllt‘tllltl â€""‘_‘_‘\ lull ll l\lllt lll'lilitltllll‘lllllli illlthUlllStlgtititl[llllt‘lilll‘llt'llitllll “1‘"m"1"“ll“ll“‘l-" “‘ll (â€H'lll'nml‘lll IlH‘tmlHIyourunintuiiitlsi‘in [HMNJP { “â€l"“ â€WNWâ€!l‘l“'l“i~'l~m“l 1 “NH“ \iiiiillii.iiui.ilIt’tiiilllilgivllt“ llltllllll'llllHlLll tit-[\iitiitllii\rt'ltltli lkfï¬lllll ‘ V ‘ V\‘ ‘ lllt lillllllltllllllllltl‘.\l.l\llll l illllt’lltlllllll‘nltll HillitllllllNIlll‘\\ ll\ouruei\oiiili‘iiiig\\liiiltlii'opi'itituig ,ll\\\l|lllllllltllltll‘llilllL‘p BIJSINESS l iliisiiuoiiu' not toil ll‘yllllitlt‘ .' l“NH“,“HMNKmm‘tmmâ€Willi,“ oi lisitil‘yt-iirisloiit‘lioitiiiguiui business liki'tlii'tosiotpiiitliitsiiiguuii ‘ _. l â€unwu,‘m11 â€lliluywwlm. l (KWllt‘l\\(‘l‘llUllt‘lilllllgtl\Ult‘pllllnlt‘lin lilttllllt' itisthiwaiiit-mxouttit'isiiiinltin lll\t'lllUl\‘sl.llllll}:i1)\l\ titlll‘l ; ‘5‘ ‘ plllt'lllltllh luntnuslmiiu “ â€UNAMUHMMHHH AHAhu\\llul\‘rhugl lt‘Illlll tlit'ttileiulitt will \4)tll\l)ll\lilllt'll llxlllgtllltl(llllll‘t‘\|)t'll\l‘~‘ll‘lIl { 1* é ‘ lltllll \sxuiiiiiigxiiiii imprint â€We ‘Im‘lmmlm'w whenittoiiit'stolllliig \(Illl l)ll\lllt’\\1ll\l.l\ ottliisyrtii‘loi i‘\.iiii llllllllt'NUllltl‘\lllilillt‘\t'lt i llllllhp.l\lllg\llllit\tllill\ oi . micmr‘cm‘[Hum [llt'\(Ill\\t>llltlll‘lHIlllili)t)llrl)l1\lllt‘\\ ll\l)ll\t‘lllll\llllll)ll\tllt'\\tl\ l \llllilll‘l\\ll('ll\ll\llll‘lltl\till lt'llllt‘lilllllllt'llll\lllllllt‘l‘xwt'llllnlltlll illHHIIl‘UPlUllt‘i ll‘JINN rit'otpoidtioiiyoiiisillliniitllv l 1 Hull NllilltNllllllt'tllllltllilllllll l Wm M and WW†“1†in,“ \ou \\()lll(l m†lll‘lllt‘lllllt‘l that you me reporting and [lit i.i\ retuiii tlilli-it'iilly y \ou u ill on iii-w iiial int Ultit‘ ‘ t e N. h “I [lit‘\t‘ I,“ “In“ tax {muggy being [tl\('(l out your net iiiroiiitu so keep When you llltlll'lltiltllt“ you 7:, t in on ll]l\ WM \fnlԠimmniewc em†out m a sole trtit k oi .ill l)ll\lllt‘\\ it‘lillt‘tl t‘\|)t‘ll\t'\ illlll t till set \oui own tist .il unit It l lii titltlllltlll‘ the ( liltitilttlltill l “pm-imqnly m mg “in [In-n: f“ a â€lo deduct tlieiii lioiii your tottil illlllllttl re\ does not hint to iii.itt h the nil i ‘ list-ll mll pay t urpoiiite IlIt lillll‘ l Ul‘m’lԠW“ operate your l)ll>llll‘\\, and enue (‘ll(ltll your its ti sole proprietor ; \N‘ R()\ tax on the â€Pl lllt UllH' lot Il\ llx I , your tax return as an Individual You only [my in on the tlllll'fl'llt t‘ \l]1})tll)(‘\ You can set your r WEBER cal opt-rating period operating year tor illi)‘ twelu- l .c _, __ A\\)()Ut“dll\t't'.ll1t‘rt‘ttlt' tiioiiih pt‘l’lOLl you want many tax l‘thltlt'ritlllllh in Many businesses choose .i ï¬scal period tiet’itliiig to operate your business as .i sole that reflects the slow and busy times (it the proprietorship or ( orporation‘ , operation. It is better to set an operating I recommend you consult with an R yearend during a slow time of your busi» accountant when considering which option - tiess so that you can focus on compiling and is best for your business , V‘ ‘ preparing the corporation's tax return For example. if yotir slow time of the year is the summer. you may want to set your year~end to July or Aug 31. Roy Weber is an (ull’lSUI mil: the Watwloo » You will keep track of all your revenue Small Business Centre, lzliriui'l hint at and expenses just like a sole proprietorship, ruebertu city ll “(llt’rllKL()Il.('ll I I O Laurier student wms accounting gold medal lamb Bell. a double-degree business grad» This is the second year in a row that a 14in- , uate from Wilfrid laurier University and the rier graduate has won this prestigious [llll' n University of Waterloo, has captured the Bell. who works for Ernst RiYoung in l'oronto‘ , , Ontario gold medal for the highest mark in is the eighth laurier graduate to earn the ' the province on the 2009 Canadian (Ihar~ gold medal since 1993‘ last year's gold medal ‘ . tered Accountants Uniform Evaluation went toAnna Nowak, a 2007 business grad. :.- LLET J 0 RGEN CANADA PRESENTS \ y x " ' " Just for r y . â€"~'-? 0 s- â€" » I r - "y ‘ Q Q a - /-‘ &- ‘From the seeds of a timeless classic ballet, grows a timeless Â¥m H is - Canadian ballet, as home grown as maple syrup and back bacon.†= ‘- ‘i «a. â€" w I. . 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