WPC| tyŐﰤ^W׺ =6vٰ T=;6}eA򍈺2]wOMk9܍KT|X-`͐р V ΠsFѭF,7ZAAS怕̥I~^V83Õ^a~Wc##2 |FMb3>V{UEن]ϰ؜8ӊD!N&ݧ^L=V]s2grNr$"?VZ?&[bqfמ.Pxv3U`8`oxMv`3*($R?4q~rr5s4J-R,PNnלi(0Ĥ5<Z'0)L;:HS}@idj. B '>X["}mZUP&Bn. %  0LU#. 0|+ 0 0} 0S 0 01 0bI 0bq 0b 0=5 Br DC AQY1#|L 0GL#L(NNN 0N 0O 0P 0QU.R 0TR^ Sw"S4TT mT 1T 7T7T7T7T7T7T7T7T7T7T7T7T7T7T7T 0=T 0 V 0W 0Y 0i[ 01] 0^ 0` 0ib 0!d 0e 0g 0i 0Mk 0m 0n 0p 0Mr 1Ut 7 Zt 1Uft 7 t D+t B-t 0NuUA2muU>uU6uU,v.?vU *m{U4.,{<{ 1u{ 72t|\  `*Times New RomanTT\  `*Times New RomanTTC\  P6QP\  `*Times New RomanTTXXP\  P6QXP%2A`ArialTTomanTT  u2PQ P%2A`ArialTTomanTTXXX2PQXP%2A`ArialTTomanTTJ2PQP%2A`ArialTTomanTTg2PQP%2A`ArialTTomanTT;2PQP'  EARNINGS AND ODSP ENTITLEMENT 2 $Angela Browne$0Malcolm Dilts .   8 ,TitleTitle     C%2A`ArialTTC        XXXW\  `*Times New RomanTTW  %2A`ArialTTP8page numberpage number        <;T .footerfooter  8"        >4X` hp x (#>  <;T .headerheader  8"        >4X` hp x (#>  H&&4HyperlinkHyperlink            hZ&:Default ParaDefault Paragraph Font        Hql 4heading 1heading 1&    V $bXVXg ߥV $b        XgX ߥ X;-XXXg'    +)XgXXgXXXg  _  $8"X$      $ #8"$WXXgWAngelaBrowne@Earnings&ODSPEntitlementd"d"H$Page     X#ӈ            @    1  A  Ԁof??US.,_1      _US??., h B.p x(08"XBXgXXgXXXg(:2$ M>!XgX  ݃ Level 1 Level 2 Level 3 Level 4 Level 5(:2$ M>!XgX  (:2$ M>!XgX  ($     d=Thin BottomdxdC<< c O1 +"XgXXgXXXg  __Transportation_Ԁ_Money_ ` $75.00  Є_Total_Ԁ_Monthly_ԀCheque$1,284.00  _NET_Ԁ_Earnings_Ԁ  $800.00(_reported_ԀSeptember_ETIR_)    _Basic_Ԁ_Exemption_  $160.00  Є_Balance_Ԁ_Earnings_  $640.00 xx _Deduction_Ԁ$640_X75%_Ԁ=$480   _ADJUSTED_ԀODSPCHEQUE!September30,2005   _Total_Ԁ_Entitlement_Ԁ=$1,284.00 ( (  _Minus_Ԁ_Earnings_  =$480.00   Є_Total_ԀCheque_Left_Ԁ=$804.00   _Your_Ԁ_total_Ԁ_income_Ԁ_for_Ԁ_that_Ԁ_period_Ԁ_is_Ԁ$1,604.00(cheque_plus_Ԁ_net_Ԁ_earnings_).  _There_Ԁ_is_Ԁ_also_Ԁ_a_Ԁ_provision_Ԁ_where_Ԁ_you_Ԁ_can_Ԁ_deduct_Ԁ_up_Ԁ_to_Ԁ$140.00_per_Ԁ_month_Ԁ_in_Ԁ_disability_Ԅ_related_Ԁ_costs_.  _These_Ԁ_costs_Ԁ_must_Ԁ_be_Ԁ_documented_Ԁ_and_Ԁ_they_Ԁ_must_Ԁ_be_Ԁ_tied_Ԁ_to_Ԁ_your_Ԁ_employment_Ԁ_and_Ԁ_not_Ԁ_covered_Ԁ_through_ hh _any_Ԁ_other_Ԁ_source_Ԁ(_such_Ԁ_as_Ԁ_Employment_Ԁ_Supports_Ԁ_or_Ԁ_Opportunities_Ԁ_Fund_). 00 _Such_Ԁ_a_Ԁ_cost_Ԁ_would_Ԁ_include_Ԁ_specialized_Ԁ_transportation_,_such_Ԁ_as_Ԁ_Wheel_Ԅ_Trans_Ԁ_or_Ԁ_communication_Ԁ_devices_  _that_Ԁ_you_Ԁ_need_Ԁ_in_Ԁ_order_Ԁ_to_Ԁ_do_Ԁ_your_Ԁ_job_._If_Ԁ_this_Ԁ_applies_Ԁ_to_Ԁ_you_,_add_Ԁ_up_Ԁ_to_Ԁ$140_per_Ԁ_month_Ԁ_to_Ԁ_your_Ԁ$160  _per_Ԁ_month_Ԁ_basic_Ԁ_exemption_. PP _With_Ԁ_the_Ԁ_above_Ԁ_example_,_it_Ԁ_would_Ԁ_look_Ԁ_like_Ԁ_this_:  _Total_Ԁ_Entitlement_Ԁ=$1,284.00  _NET_Ԁ_EARNINGS_  = ` $800.00 88 _Minus_Ԁ$160_Basic_   _Minus_Ԁ$140_Disability_Ԁ$300.00 ! Є_Total_Ԁ_Earnings_Ԁ_subject_Ԁ XX# _To_Ԁ_STEP_    $500.00   $ $500_X_Ԁ75%=$375.00(_for_Ԁ_deductions_) % _Total_ԀCheque=  $1,284.00 xx' _Minus_Ԁ_deduction_Ԁ$375.00 @@( ЄCheque_Total_  $909.00  * _Total_Ԁ_income_Ԁ_during_Ԁ_reporting_Ԁ_period_Ԁ_is_Ԁ$1,744.00. `"`", _REGULAR_Ԁ_EMPLOYMENT_Ԁ(_Family_) ##. _Families_,_including_Ԁ_couples_Ԁ_without_Ԁ_children_,_are_Ԁ_permitted_Ԁ_a_Ԁ_basic_Ԁ_flat_Ԁ_exemption_Ԁ_of_Ԁ$235.00_per_Ԁ_month_ %%0 _before_Ԁ_deductions_. H&H&1 _Families_Ԁ_with_Ԁ_daycare_Ԁ_age_Ԁ_children_Ԁ_are_Ԁ_entitled_Ԁ_to_Ԁ_claim_Ԁ_up_Ԁ_to_Ԁ$390.00_per_Ԁ_month_Ԁ_for_Ԁ_unlicensed_Ԁ_daycare_ ''3 _for_Ԁ_a_Ԁ_child_,_and_Ԁ_up_Ԁ_to_Ԁ_the_Ԁ_actual_Ԁ_cost_Ԁ_of_Ԁ_daycare_Ԁ_for_Ԁ_a_Ԁ_licensed_Ԁcentre._Upfront_Ԁ_costs_Ԁ_can_Ԁ_be_Ԁ_rendered_Ԁ_to_ ((4 _the_Ԁ_parent_Ԁ_if_Ԁ_needed_. h)h)5 Ї_So_Ԁ_if_Ԁ_a_Ԁ_child_Ԁ_is_Ԁ_placed_Ԁ_in_Ԁ_licensed_Ԁ_daycare_Ԁ_and_Ԁ_the_Ԁ_parent_Ԁ_has_Ԁ_to_Ԁ_pay_Ԁ_for_Ԁ_it_,_they_Ԁ_are_Ԁ_permitted_Ԁ_to_Ԁ_deduct_  _the_Ԁ_full_Ԁ_cost_Ԁ_of_Ԁ_the_Ԁ_daycare_._For_Ԁ_example_,_if_Ԁ_the_Ԁ_STEP_Ԁ_deductions_Ԁ_without_Ԁ_the_Ԁ_daycare_Ԁ_end_Ԁ_up_Ԁ_to_Ԁ_be_  $650_per_Ԁ_month_Ԁ_from_Ԁ_the_Ԁcheque,_but_Ԁ_you_Ԁ_pay_Ԁ$600_for_Ԁ_a_Ԁ_licensed_Ԁ_day_Ԁ_care_Ԁ_provider_,_this_Ԁ$600_is_  _credited_Ԁ_to_Ԁ_you_Ԁ_so_Ԁ_that_Ԁ_only_Ԁ$50_will_Ԁ_be_Ԁ_deducted_Ԁ_from_Ԁ_your_Ԁcheque. XX _SELF_Ԅ_EMPLOYMENT_  _If_Ԁ_one_Ԁ_is_Ԁ_self_Ԅ_employed_,_they_Ԁ_need_Ԁ_to_Ԁ_be_Ԁ_speaking_Ԁ_to_Ԁ_the_Ԁ_Income_Ԁ_Support_Ԁ_Specialist_Ԁ_in_Ԁ_charge_Ԁ_of_Ԁ_the_Ԁ_Self_Ԅ xx _Employed_Ԁ_recipients_._Most_ԀODSP_offices_Ԁ_have_Ԁ_at_Ԁ_least_Ԁ_one_Ԁ_Specialist_Ԁ_that_Ԁ_works_Ԁ_with_Ԁ_Self_Ԅ_Employed_ @@ _and_Ԁ_handles_Ԁ_their_Ԁ_earnings_Ԁ_calculations_.   _The_Ԁ_reason_Ԁ_you_Ԁ_need_Ԁ_to_Ԁ_do_Ԁ_this_Ԁ_is_Ԁ_to_Ԁ_register_Ԁ_yourself_Ԁ_as_Ԁ_being_Ԁ_legitimately_Ԁ_self_Ԅ_employed_Ԁ_with_ԀODSP_so_   _that_Ԁ_you_Ԁ_can_Ԁ_take_Ԁ_advantage_Ԁ_of_Ԁ_the_Ԁ_self_Ԅ_employed_Ԁ_system_Ԁ_of_Ԁ_deductions_Ԁ_and_Ԁ_differential_Ԁ_asset_Ԁ_treatments_. ` `  _Once_Ԁ_you_Ԁ_are_Ԁ_deemed_Ԁ_to_Ԁ_be_Ԁ_self_Ԅ_employed_,_you_Ԁ_report_Ԁ_monthly_Ԁ!_preferably_Ԁ_by_Ԁ_the_Ԁ7th_of_Ԁ_each_Ԁ_month_, ( (  _although_Ԁ_you_Ԁ_could_Ԁ_probably_Ԁ_wait_Ԁ_until_Ԁ_the_Ԁ22nd_of_Ԁ_the_Ԁ_following_Ԁ_month_Ԁ_to_Ԁ_report_Ԁ_earnings_Ԁ_for_Ԁ_the_Ԁ_prior_   _month_.   _As_Ԁ_a_Ԁ_self_Ԅ_employed_Ԁ_recipient_Ԁ_you_Ԁ_are_Ԁ_required_Ԁ_to_Ԁ_keep_Ԁ_a_Ԁ_basic_Ԁ_set_Ԁ_of_Ԁ_books_._You_Ԁ_need_Ԁ_to_Ԁ_know_Ԁ_what_ H H  _you_Ԁ_bring_Ԁ_in_Ԁ_and_Ԁ_what_Ԁ_you_Ԁ_put_Ԁ_out_Ԁ_each_Ԁ_month_,_as_Ԁ_well_Ԁ_as_Ԁ_mileage_Ԁ_if_Ԁ_you_Ԁ_are_Ԁ_using_Ԁ_a_Ԁ_personal_Ԁ_vehicle_Ԁ_to_  _deal_Ԁ_with_Ԁ_your_Ԁ_business_.  _The_Ԁ_asset_Ԁ_limit_Ԁ_for_Ԁ_businesses_Ԁ_is_Ԁ_about_Ԁ$20,000(_provided_Ԁ_that_Ԁ_the_Ԁ_assets_Ԁ_and_Ԁ_cash_Ԁ_balances_Ԁ_included_ hh _within_Ԁ_this_Ԁ$20,000)_are_Ԁ_used_Ԁ_exclusively_Ԁ_for_Ԁ_the_Ԁ_operations_Ԁ_of_Ԁ_the_Ԁ_business_._If_Ԁ_two_Ԁ_people_Ԁ_in_Ԁ_your_ 00 _benefit_Ԁ_unit_Ԁ_both_Ԁ_operate_Ԁ_separate_Ԁ_businesses_,_such_Ԁ_as_Ԁ_if_Ԁ_the_Ԁ_husband_Ԁ_operates_Ԁ_a_Ԁ_landscaping_Ԁ_business_Ԁ_and_  _the_Ԁ_wife_Ԁ_operates_Ԁ_a_Ԁ_word_Ԁ_processing_Ԁ_service_,_each_Ԁ_spouse_Ԁ_is_Ԁ_entitled_Ԁ_to_Ԁ_a_Ԁ_separate_Ԁ$20,000_asset_Ԁ_limit_._If_  _both_Ԁ_spouses_Ԁ_operate_Ԁ_the_Ԁ_same_Ԁ_business_,_such_Ԁ_as_Ԁ_both_Ԁ_of_Ԁ_them_Ԁ_operating_Ԁ_a_Ԁ_chip_Ԁ_wagon_,_then_Ԁ_they_Ԁ_are_  _limited_Ԁ_by_Ԁ_the_Ԁ_single_Ԁ$20,000_asset_Ԁ_limit_Ԁ_for_Ԁ_that_Ԁ_one_Ԁ_business_. PP _Business_Ԁ_income_Ԁ_is_Ԁ_defined_Ԁ_as_:_sales_Ԁ_of_Ԁ_goods_Ԁ_and_Ԁ_services_,_commissions_Ԁ_and_/_or_Ԁ_fees_,_goods_Ԁ_or_Ԁ_services_  _received_Ԁ_in_Ԁ_kind_Ԁ(_such_Ԁ_as_Ԁ_in_Ԁ_a_Ԁ_barter_Ԁ_exchange_Ԁ!_where_Ԁ_you_Ԁ_might_Ԁ_provide_Ԁ_some_Ԁ_pet_Ԁ_sitting_Ԁ_work_Ԁ_for_Ԁ_a_  _friend_Ԁ_who_Ԁ_has_Ԁ_a_Ԁ_computer_Ԁ_business_Ԁ_and_Ԁ_she_Ԁ_can_Ԁ_fix_Ԁ_your_Ԁ_PC_Ԁ_for_Ԁ_a_Ԁ_relatively_Ԁ_similar_Ԁ_amount_Ԁ_of_Ԁ_money_), pp _income_Ԁ_from_Ԁ_renting_Ԁ_business_Ԁ_assets_Ԁ(_e.g._Ԁ_computers_,_cars_,_etc_.),_sale_Ԁ_of_Ԁ_business_Ԁ_assets_,_interest_Ԁ_earned_ 88 _on_Ԁ_business_Ԁ_accounts_Ԁ_and_Ԁ_investments_,_cash_Ԁ_owed_Ԁ_to_Ԁ_the_Ԁ_business_Ԁ_that_Ԁ_is_Ԁ_assigned_Ԁ_to_Ԁ_the_Ԁ_third_Ԁ_party_Ԁ_and_   _other_Ԁ_income_. ! _Business_Ԁ_loans_Ԁ_and_Ԁ_investment_Ԁ_of_Ԁ_personal_Ԁ_assets_Ԁ_for_Ԁ_business_Ԁ_use_Ԁ_are_Ԁ_not_Ԁ_income_Ԁ_for_Ԁ_the_Ԁ_business_. XX# _If_Ԁ_the_Ԁ_business_Ԁ_is_Ԁ_registered_Ԁ_for_Ԁ_GST_,_any_Ԁ_GST_Ԁ_paid_Ԁ_to_Ԁ_you_Ԁ_by_Ԁ_customers_Ԁ_is_Ԁ_NOT_Ԁ_considered_Ԁ_income_. % _You_Ԁ_must_Ԁ_prove_Ԁ_that_Ԁ_any_Ԁ_GST_Ԁ_collected_Ԁ_is_Ԁ_submitted_Ԁ_to_Ԁ_Revenue_Ԁ_Canada_Ԁ(_when_Ԁ_this_Ԁ_takes_Ԁ_place_,_this_Ԁ_is_ & _not_Ԁ_an_Ԁ_expense_)._Opportunities_Ԁ_Fund_Ԁ_and_Ԁ_other_Ԁ_government_Ԁ_support_Ԁ_funding_Ԁ_for_Ԁ_the_Ԁ_business_Ԁ_is_Ԁ_also_ xx' _NOT_Ԁ_income_. @@( _What_Ԁ_is_Ԁ_an_Ԁ_approved_Ԁ_business_Ԁ_expense_?  * _There_Ԁ_is_Ԁ_some_Ԁ_flexibility_Ԁ_permitted_Ԁ_in_Ԁ_this_Ԁ_category_Ԁ_as_Ԁ_long_Ԁ_as_Ԁ_you_Ԁ_can_Ԁ_show_Ԁ_that_:(_a_)_the_Ԁ_item_Ԁ_or_Ԁ_service_ `"`", _is_Ԁ_necessary_Ԁ_for_Ԁ_the_Ԁ_operation_Ԁ_of_Ԁ_the_Ԁ_business_;(_b_)_will_Ԁ_maintain_Ԁ_or_Ԁ_increase_Ԁ_the_Ԁ_likelihood_Ԁ_of_Ԁ_earning_ (#(#- _money_Ԁ_in_Ԁ_the_Ԁ_business_;_and_Ԁ(_c_)_the_Ԁ_item_Ԁ_is_Ԁ_purchased_Ԁ_on_Ԁ_a_Ԁ_best_Ԁ_buy__basis_._For_Ԁ_example_,_you_Ԁ_are_Ԁ_not_ ##. _looking_Ԁ_for_Ԁ_a_Ԁ_Cadillac_Ԁ_model_Ԁ_of_Ԁ_a_Ԁ_computer_Ԁ_if_Ԁ_all_Ԁ_you_Ԁ_need_Ԁ_it_Ԁ_for_Ԁ_is_Ԁ_keeping_Ԁ_books_Ԁ_and_Ԁ_checking_Ԁ_email_. $$/ _GST_Ԁ_paid_Ԁ_on_Ԁ_any_Ԁ_goods_Ԁ_or_Ԁ_services_Ԁ_is_Ԁ_NOT_Ԁ_an_Ԁ_approved_Ԁ_business_Ԁ_expense_._If_Ԁ_you_Ԁ_collect_Ԁ_GST_,_you_Ԁ_do_ H&H&1 _not_Ԁ_count_Ԁ_it_Ԁ_as_Ԁ_income_,_nor_Ԁ_do_Ԁ_you_Ԁ_count_Ԁ_any_Ԁ_GST_Ԁ_that_Ԁ_you_Ԁ_pay_Ԁ_as_Ԁ_an_Ԁ_expense_._This_Ԁ_is_Ԁ_one_Ԁ_area_Ԁ_many_ ''2 _people_Ԁ_get_Ԁ_confused_Ԁ_in_._Be_Ԁ_clear_Ԁ_here_,_as_Ԁ_your_Ԁ_file_Ԁ_can_Ԁ_be_Ԁ_audited_Ԁ_or_Ԁ_you_Ԁ_may_Ԁ_be_Ԁ_over_Ԅ_claiming_Ԁ_your_ ''3 _income_Ԁ(_if_Ԁ_you_Ԁ_are_Ԁ_including_Ԁ_the_Ԁ_totals_Ԁ_including_Ԁ_your_Ԁ_GST_). ((4  h)h)5 _Various_Ԁ_expenses_Ԁ_can_Ԁ_include_:_business_/_office_Ԁ_supplies_,_business_/_office_Ԁ_equipment_,_repair_Ԁ_and_  _maintenance_Ԁ_of_Ԁ_existing_Ԁ_equipment_,_bookkeeping_Ԁ_and_Ԁ_legal_Ԁ_fees_,_advertisement_Ԁ_and_Ԁ_business_Ԁ_cards_,  _licenses_Ԁ_or_Ԁ_membership_Ԁ_fees_Ԁ(_must_Ԁ_be_Ԁ_directly_Ԁ_connected_Ԁ_to_Ԁ_your_Ԁ_business_Ԁ_or_Ԁ_to_Ԁ_a_Ԁ_commercial_  _association_),_delivery_Ԁ_or_Ԁ_shipping_Ԁ_costs_,_bank_Ԁ_charges_Ԁ_on_Ԁ_your_Ԁ_business_Ԁ_account_,_mileage_Ԁ_for_Ԁ_personal_ XX _vehicle_Ԁ_use_Ԁ(_such_Ԁ_as_Ԁ_trips_Ԁ_to_Ԁ_see_Ԁ_clients_Ԁ_or_Ԁ_to_Ԁ_purchase_Ԁ_supplies_),_rent_Ԁ_or_Ԁ_mortgage_Ԁ_for_Ԁ_business_Ԁ_office_Ԁ_or_    _shop_,_utilities_Ԁ_paid_Ԁ_for_Ԁ_business_Ԁ_office_Ԁ_or_Ԁ_shop_,_telephone_Ԁ_expenses_Ԁ(_e.g._Ԁ_if_Ԁ_operating_Ԁ_from_Ԁ_your_Ԁ_home_  _phone_,_any_Ԁ_features_Ԁ_you_Ԁ_use_Ԁ_exclusively_Ԁ_for_Ԁ_the_Ԁ_business_Ԁ_are_Ԁ_business_Ԁ_expenses_Ԁ_but_Ԁ_not_Ԁ_the_Ԁ_home_Ԁ_phone_  _itself_Ԁ_unless_Ԁ_you_Ԁ_have_Ԁ_a_Ԁ_separate_Ԁ_business_Ԁ_line_),_in_Ԅ_kind_Ԁ_or_Ԁ_bartered_Ԁ_items_Ԁ_you_Ԁ_provide_Ԁ_to_Ԁ_others_, xx _subcontractors_Ԁ(_will_Ԁ_get_Ԁ_into_Ԁ_this_Ԁ_later_),_disability_Ԁ_related_Ԁ_expenses_Ԁ(_including_Ԁ_anything_Ԁ_above_Ԁ$140_given_ @@ _to_Ԁ_regular_Ԁ_employees_Ԁ!_will_Ԁ_get_Ԁ_into_Ԁ_this_Ԁ_later_),_repayment_Ԁ_of_Ԁ_business_Ԁ_loans_Ԁ(_e.g._Ԁ_VISA_Ԁ_cards_,_lines_Ԁ_of_   _credit_Ԁ!_all_Ԁ_used_Ԁ_for_Ԁ_business_Ԁ_related_Ԁ_items_Ԁ_only_)._There_Ԁ_may_Ԁ_be_Ԁ_additional_Ԁ_or_Ԁ_special_Ԁ_expenses_Ԁ_associated_   _with_Ԁ_a_Ԁ_particular_Ԁ_business_Ԁ_and_Ԁ_they_Ԁ_need_Ԁ_to_Ԁ_be_Ԁ_reviewed_Ԁ_with_Ԁ_the_Ԁ_Income_Ԁ_Support_Ԁ_Specialist_Ԁ_responsible_   _for_Ԁ_business_Ԁ_owner_Ԁ_recipients_. ` `  _Subcontractors_   _This_Ԁ_is_Ԁ_short_Ԅ_term_Ԁ_paid_Ԁ_workers_Ԁ_to_Ԁ_complete_Ԁ_a_Ԁ_specific_Ԁ_task_,_possibly_Ԁ_in_Ԁ_a_Ԁ_specialized_Ԁ_area_._These_Ԁ_must_   _be_Ԁ_drafted_Ԁ_in_Ԁ_contract_Ԁ_form_Ԁ_so_Ԁ_it_Ԁ_is_Ԁ_clear_Ԁ_that_Ԁ_the_Ԁ_person_Ԁ_is_Ԁ_not_Ԁ_an_Ԁ_employee_Ԁ_of_Ԁ_yours_,_but_Ԁ_a_Ԁ_temporary_Ԁ_or_ H H  _periodic_Ԁ_worker_Ԁ_who_Ԁ_will_Ԁ_work_Ԁ_as_Ԁ_needed_._For_Ԁ_example_,_a_Ԁ_bookkeeper_Ԁ_can_Ԁ_help_Ԁ_a_Ԁ_client_Ԁ_set_Ԁ_up_Ԁ_a_  _financial_Ԁ_system_Ԁ_and_Ԁ_they_Ԁ_can_Ԁ_have_Ԁ_a_Ԁ_contract_Ԁ_computer_Ԁ_expert_Ԁ_assist_Ԁ_in_Ԁ_the_Ԁ_installation_Ԁ_of_Ԁ_the_Ԁ_appropriate_  _software_._Or_Ԁ_it_Ԁ_can_Ԁ_be_Ԁ_disability_Ԅ_related_Ԁ_If_Ԁ_your_Ԁ_business_Ԁ_is_Ԁ_landscaping_,_but_Ԁ_you_Ԁ_do_Ԁ_not_Ԁ_have_Ԁ_the_Ԁ_skills_  _or_Ԁ_physical_Ԁ_ability_Ԁ_to_Ԁ_lift_Ԁ_more_Ԁ_than_Ԁ_a_Ԁ_certain_Ԁ_amount_Ԁ_of_Ԁ_weight_,_you_Ԁ_can_Ԁ_retain_Ԁ_somebody_Ԁ_for_Ԁ_particular_ hh _jobs_Ԁ_where_Ԁ_lifting_Ԁ_is_Ԁ_required_._The_Ԁ_same_Ԁ_would_Ԁ_apply_Ԁ_to_Ԁ_climbing_Ԁ_a_Ԁ_ladder_;_for_Ԁ_instance_,_if_Ԁ_you_Ԁ_required_ 00 _somebody_Ԁ_to_Ԁ_clean_Ԁ_the_Ԁ_eaves_Ԁ_of_Ԁ_a_Ԁ_home_Ԁ_and_Ԁ_your_Ԁ_disability_Ԁ_prevents_Ԁ_you_Ԁ_from_Ԁ_climbing_Ԁ_a_Ԁ_ladder_.  _Loans_Ԁ_for_Ԁ_Big_Ԁ_Items_  _Regular_Ԁ_business_Ԁ_expenses_Ԁ_can_Ԁ_generally_Ԁ_go_Ԁ_on_Ԁ_a_Ԁ_credit_Ԁ_card_Ԁ_or_Ԁ_line_Ԁ_of_Ԁ_credit_,_as_Ԁ_long_Ԁ_as_Ԁ_they_Ԁ_are_Ԁ_shown_  _when_Ԁ_required_._However_,_say_Ԁ_if_Ԁ_you_Ԁ_need_Ԁ_to_Ԁ_purchase_Ԁ_a_Ԁ_new_Ԁ_computer_Ԁ_system_Ԁ_that_Ԁ_you_Ԁ_need_Ԁ_to_Ԁ_borrow_  $4,000_for_._You_Ԁ_should_Ԁ_write_Ԁ_up_Ԁ_a_Ԁ_request_Ԁ_for_Ԁ_Approved_Ԁ_Reinvestment_Ԁ_and_Ԁ_submit_Ԁ_it_Ԁ_to_Ԁ_your_Ԁ_Business_  _Income_Ԁ_Support_Ԁ_Specialist_Ԁ_who_Ԁ_will_Ԁ_review_Ԁ_it_Ԁ_and_Ԁ_your_Ԁ_income_Ԁ_to_Ԁ_ensure_Ԁ_this_Ԁ_is_Ԁ_a_Ԁ_positive_Ԁ_contribution_ pp _to_Ԁ_your_Ԁ_business_._You_Ԁ_also_Ԁ_need_Ԁ_to_Ԁ_show_Ԁ_how_Ԁ_you_Ԁ_intend_Ԁ_to_Ԁ_repay_Ԁ_the_Ԁ_loan_._They_Ԁ_just_Ԁ_need_Ԁ_this_ 88 _recorded_,esp._for_Ԁ_large_Ԁ_items_.   _Hints_ " _Keep_Ԁ_a_Ԁ_separate_Ԁ_bank_Ԁ_account_._Also_Ԁ_if_Ԁ_you_Ԁ_use_Ԁ_credit_Ԁ_cards_,_use_Ԁ_one_Ԁ_card_Ԁ_for_Ԁ_personal_Ԁ_expenses_Ԁ_and_Ԁ_the_   $ _other_Ԁ_for_Ԁ_business_Ԁ_expenses_._This_Ԁ_prevents_Ԁ_you_Ԁ_from_Ԁ_being_Ԁ_left_Ԁ_open_Ԁ_to_Ԁ_question_Ԁ_if_Ԁ_these_Ԁ_expenses_Ԁ_are_ % _ever_Ԁ_reviewed_. & _Reinvestment_Ԁ_Requests_Ԁ_are_Ԁ_assessed_Ԁ_on_Ԁ_the_Ԁ_following_Ԁ_basis_: xx' E1p x(08"XE0 , 0X,X ,X  , z XXg  z0 X   _if_Ԁ_it_Ԁ_will_Ԁ_increase_Ԁ_the_Ԁ_earnings_Ԁ_of_Ԁ_the_Ԁ_business_  )XX XX  0 , 0X,X ,X  ,   0 X   _if_Ԁ_it_Ԁ_will_Ԁ_increase_Ԁ_financial_Ԁ_independence_Ԁ_or_Ԁ_decrease_Ԁ_costs_; *XX XX  0 , 0X,X ,X  ,   0 X   _if_Ԁ_it_Ԁ_replaces_Ԁ_items_Ԁ_that_Ԁ_are_Ԁ_worn_Ԁ_out_Ԁ_or_Ԁ_outdated_;_and_!!+XX XX  0 , 0X,X ,X  ,   0 X   _if_Ԁ_it_Ԁ_will_Ԁ_allow_Ԁ_the_Ԁ_recipient_Ԁ_to_Ԁ_operate_Ԁ_their_Ԁ_businesses_Ԁ_more_Ԁ_efficiently_,_thus_ "", _enable_Ԁ_them_Ԁ_to_Ԁ_earn_Ԁ_more_Ԁ_money_##-XX XX  H.p x(08",pXH_Expenses_Ԁ_that_Ԁ_are_Ԁ_NOT_Ԁ_approved_: x%x%/ E1p x(08"XE0 , 0X,X ,X  ,   0 X   _GST_Ԁ_remittances_H'H'1XX XX  0 , 0X,X ,X  ,   0 X   _Personal_Ԁ_Draws_Ԁ_from_Ԁ_the_Ԁ_Business_0(0(2XX XX  0 , 0X,X ,X  ,   0 X   _Wages_Ԁ_paid_Ԁ_to_Ԁ_Employees_,_including_Ԁ_one__s_Ԁ_own_Ԁ_family_Ԁ_members_))3XX XX  0 , 0X,X ,X  ,   0 X   _Business_Ԁ_losses_;XX XX  0 , 0X,X ,X  ,   0 X   _Depreciation_Ԁ_costs_;XX XX  0 , 0X,X ,X  ,   0 X   _Entertainment_Ԁ_expenses_;XX XX  0 , 0X,X ,X  ,   0 X   _Long_Ԁ_distance_Ԁ_travel_Ԁ(_unless_Ԁ_the_Ԁ_recipient_Ԁ_can_Ԁ_show_Ԁ_this_Ԁ_trip_Ԁ_would_Ԁ_help_  _them_Ԁ_earn_Ԁ_more_Ԁ_money_);XX XX  0 , 0X,X ,X  ,   0 X   _Hotels_Ԁ_and_Ԁ_meals_;_and_XX XX  0 , 0X,X ,X  ,   0 X   _Conventions_Ԁ_or_Ԁ_conferences_ppXX XX  H.p x(08",pXH_Tools_Ԁ_of_Ԁ_the_Ԁ_Trade_Ԁ_are_Ԁ_not_Ԁ_a_Ԁ_business_Ԁ_asset_._A_Ԁ_Tool_Ԁ_of_Ԁ_the_Ԁ_Trade_Ԁ_is_Ԁ_something_ ((  _that_Ԁ_is_Ԁ_used_Ԁ_regularly_Ԁ_in_Ԁ_the_Ԁ_business_Ԁ_over_Ԁ_the_Ԁ12_month_Ԁ_period_Ԁ_and_Ԁ_is_Ԁ_essential_Ԁ_to_    _maintain_Ԁ_one__s_Ԁ_self_Ԅ_employment_.   _This_Ԁ_can_Ԁ_include_Ԁ_a_Ԁ_computer_Ԁ_for_Ԁ_a_Ԁ_graphic_Ԁ_designer_,_a_Ԁ_sewing_Ԁ_machine_Ԁ_and_   _pressing_Ԁ_iron_Ԁ_for_Ԁ_a_Ԁ_tailor_,_easels_Ԁ_and_Ԁ_instruments_Ԁ_for_Ԁ_a_Ԁ_painter_,_law_Ԁ_books_Ԁ_for_Ԁ_the_   _legal_Ԁ_practitioner_,etc._There_Ԁ_is_Ԁ_NO_Ԁ_limit_Ԁ_to_Ԁ_the_Ԁ_value_Ԁ_of_Ԁ_Tools_Ԁ_of_Ԁ_the_Ԁ_Trade_Ԁ_for_Ԁ_a_   _self_Ԅ_employed_ԀODSP_recipient_.  _Business_Ԁ_vehicles_Ԁ_are_Ԁ_vehicles_Ԁ_that_Ԁ_are_Ԁ_used_Ԁ_exclusively_Ԁ_for_Ԁ_the_Ԁ_business_Ԁ_and_Ԁ_are_ PP _exempt_Ԁ_from_Ԁ_the_Ԁ_mileage_Ԁ_restrictions_Ԁ_and_Ԁ_all_Ԁ_costs_Ԁ_and_Ԁ_expenses_Ԁ_associated_Ԁ_with_ 88 _the_Ԁ_vehicle_Ԁ_can_Ԁ_be_Ԁ_declared_._Odometer_Ԁ_readings_Ԁ_should_Ԁ_be_Ԁ_submitted_Ԁ_regularly_    _along_Ԁ_with_Ԁ_mileage_Ԁ_for_Ԁ_each_Ԁ_trip_Ԁ_the_Ԁ_vehicle_Ԁ_is_Ԁ_used_Ԁ_for_.  _Business_Ԁ_Earnings_  _To_Ԁ_calculate_Ԁ_business_Ԁ_earnings_,_it_Ԁ_is_Ԁ_more_Ԁ_complex_Ԁ_than_Ԁ_it_Ԁ_is_Ԁ_for_Ԁ_Employment_.  _The_Ԁ_EITRS_Ԁ_forms_Ԁ_are_Ԁ_not_Ԁ_used_Ԁ_for_Ԁ_business_Ԁ_earnings_._There_Ԁ_are_Ԁ_specific_Ԁ_forms_  _used_Ԁ_for_Ԁ_business_Ԁ_income_Ԁ_reporting_._The_Ԁ_business_Ԁ_owner_Ԁ_can_Ԁ_choose_Ԁ_to_Ԁ_report_ xx _monthly_,_quarterly_Ԁ_or_Ԁ_annually_,_depending_Ԁ_on_Ԁ_the_Ԁ_type_Ԁ_of_Ԁ_business_Ԁ_and_Ԁ_cash_Ԁ_flow_ `` _anticipated_Ԁ_within_Ԁ_its_Ԁ_first_Ԁ_year_. HH _What_Ԁ_happens_Ԁ_in_Ԁ_a_Ԁ_business_Ԁ_is_Ԁ_that_Ԁ_the_Ԁ_business_Ԁ_owner_Ԁ_states_Ԁ_his_Ԁ_or_Ԁ_her_Ԁ_total_  _earnings_Ԁ_for_Ԁ_the_Ԁ_month_Ԁ(_excluding_Ԁ_GST_Ԁ_as_Ԁ_it_Ԁ_is_Ԁ_not_Ԁ_income_)._This_Ԁ_may_Ԁ_be_Ԁ$2,000,   _for_Ԁ_example_. ! _In_Ԁ_your_Ԁ_expense_Ԁ_section_Ԁ_of_Ԁ_the_Ԁ_charts_Ԁ_you_Ԁ_are_Ԁ_given_,_you_Ԁ_include_Ԁ_the_Ԁ_total_Ԁ_amount_ # _of_Ԁ_payments_Ԁ_to_Ԁ_approved_Ԁ_business_Ԁ_expenses_Ԁ(_excluding_Ԁ_GST_)._For_Ԁ_example_,  $ _your_Ԁ_business_Ԁ_paid_Ԁ$200_in_Ԁ_income_Ԁ_tax_,$200_to_Ԁ_an_Ԁ_accountant_,$200_in_Ԁ_travel_, !!% $100_for_Ԁ_materials_Ԁ_and_Ԁ_supplies_,$100_to_Ԁ_repair_Ԁ_a_Ԁ_computer_,$75_in_Ԁ_insurance_, p"p"& $75_to_Ԁ_a_Ԁ_subcontractor_,_and_Ԁ$50_in_Ԁ_postage_Ԁ_and_Ԁ_delivery_Ԁ_expenses_._This_Ԁ_gives_ X#X#' _you_Ԁ_a_Ԁ_total_Ԁ_of_Ԁ$1,000_in_Ԁ_business_Ԁ_expenses_,_leaving_Ԁ_your_Ԁ_business_Ԁ_with_Ԁ_a_Ԁ_NET_ @$@$( _income_Ԁ_of_Ԁ$1,000.00 (%(%) _Let_Ԁ_us_Ԁ_assume_Ԁ_you_Ԁ_have_Ԁ_the_Ԁ$1,284.00_per_Ԁ_month_Ԁ_in_ԀODSP($959_basic_ &&+ _maximum_,$250_in_Ԁ_special_Ԁ_diet_Ԁ_and_Ԁ$75_in_Ԁ_medical_Ԁ_travel_Ԁ_as_Ԁ_you_Ԁ_have_Ԁ_to_Ԁ_go_Ԁ_out_Ԁ_of_ '', _town_Ԁ_several_Ԁ_times_Ԁ_to_Ԁ_see_Ԁ_doctors_Ԁ_each_Ԁ_month_). ((- Ї_Your_Ԁ_NET_Ԁ_income_Ԁ_is_Ԁ$1,000.00  _You_Ԁ_are_Ԁ_single_,_so_Ԁ_you_Ԁ_keep_Ԁ$160.00_of_Ԁ_the_Ԁ_total_,_leaving_Ԁ_you_Ԁ_with_Ԁ$840_left_._You_  _also_Ԁ_have_Ԁ_legitimate_Ԁ_disability_Ԁ_related_Ԁ_expenses_,_which_Ԁ_are_Ԁ_at_Ԁ$140,_leaving_Ԁ_you_  _with_Ԁ$700_to_Ԁ_calculate_Ԁ_subject_Ԁ_to_Ԁ_deductions_.  _You_Ԁ_have_Ԁ$700_left_Ԁ_that_ԀODSP_can_Ԁ_apply_Ԁ_its_Ԁ_formula_Ԁ_for_Ԁ_deductions_. pp $700_X_Ԁ75%=$525.00 @@ _Total_ԀODSPCheque=$1,284.00    _Deductions_   ` $  525.00   Є   _Adjusted_ԀCheque$759.00   _Together_Ԁ_with_Ԁ_your_Ԁcheque_and_Ԁ_earnings_,_you_Ԁ_net_Ԁ_a_Ԁ_total_Ԁ_of_Ԁ$1,759.00.   *_There_Ԁ_are_Ԁ_many_Ԁ_issues_Ԁ_about_Ԁ_self_Ԅ_employment_Ԁ_that_Ԁ_are_Ԁ_presently_Ԁ_under_ hh Ѐ_challenge_._Primarily_,_it_Ԁ_is_Ԁ_the_Ԁ_prohibition_Ԁ_on_Ԁ_hiring_Ԁ_of_Ԁ_regular_Ԁ_employees_; PP Ѐ_however_,_the_Ԁ_directive_Ԁ_does_Ԁ_permit_Ԁ_subcontractors_Ԁ_and_Ԁ_persons_Ԁ_to_Ԁ_assist_ 88 Ѐ_you_Ԁ_as_Ԁ_a_Ԁ_result_Ԁ_of_Ԁ_a_Ԁ_disability_._These_Ԁ_things_Ԁ_are_Ԁ_much_Ԁ_broadly_Ԁ_defined_Ԁ_by_    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:Outline002_7  h #((08"#XXXAS(\ Y`SymbolA23  ..  8.p x(08"8XXXSQ\  `&Times New RomanS  <+ :Outline002_8    08" XXXKR<6X9`(Courier NewK23  ..  8.p x(08"8XXXSQ\  `&Times New RomanS  <+ :Outline002_9   08"XXXGPKr`WingdingsG23  ..  8.p x(08"8XXXSQ\  `&Times New RomanS  @ABCDEFG 359=AEIMQ1qoPoPoIH789:;<=> 359=AEIMQ2qoPoPoK?'dxd)Hairline d($     Kr`Wingdings\  `&Times New Roman<6X9`(Courier New(\ Y`Symbol $ )XX  _ @  @  @ QXXXXQ XQX# Q k#U   $8"X$       @ ' (#8"'#UX7XU蒦#UXUX7# U#U AngelaBrowneQ(Earnings&ODSPEntitlement_ _ _ #Page#UX7XU蒿##XXXUX7# XXU   1  #UX7XU蒸##XXXUX7#       XXU ԀofT      #UX7XU蒇##XXXUX7# XXU   7  #UX7XUJ##XXXUX7i# XXU %2A`Arial $Tahomamailto:browne2002ca@yahoo.com3#37=CIQYag1.a.i.(1)(a)(i)1)a)Xi) M>!XX  __CEUS.,L_ _   LXXg ߥ L      _EARNINGS_Ԁ_AND_ԀODSP_ENTITLEMENT_       XgX ߥXgXXXg     & p   XgXXXgXgXXXg       XXg_Article_Ԁ_prepared_Ԁ_by_Ԁ_Angela_ԀL._Browne_           XgXXgXXXg'p    XgXXXg XXg_There_Ԁ_are_Ԁ_some_Ԁ_important_Ԁ_points_Ԁ_that_Ԁ_need_Ԁ_to_Ԁ_be_Ԁ_made_Ԁ_before_Ԁ_the_Ԁ_details_Ԁ_of_ <| _earnings_,_exemptions_Ԁ_and_Ԁ_deductions_Ԁ_are_Ԁ_reviewed_Ԁ_in_Ԁ_this_Ԁ_paper_. $d _First_,_anybody_Ԁ_who_Ԁ_is_Ԁ_receiving_ԀODSP_or_Ԁ_who_Ԁ_is_Ԁ_a_Ԁ_member_Ԁ_of_Ԁ_the_Ԁ_Benefit_Ԁ_Unit_Ԁ_of_ 4 _somebody_Ԁ_else_Ԁ_who_Ԁ_is_Ԁ_receiving_ԀODSP_is_Ԁ_allowed_Ԁ_to_Ԁ_work_._Working_Ԁ_in_Ԁ_itself_Ԁ_does_   _not_Ԁ_disentitle_Ԁ_anybody_Ԁ_to_ԀODSP_Benefits_._People_Ԁ_can_Ԁ_choose_Ԁ_to_Ԁ_work_Ԁ_by_Ԁ_finding_   _work_Ԁ_on_Ԁ_their_Ԁ_own_Ԁ_or_Ԁ_by_Ԁ_applying_Ԁ_through_Ԁ_the_Ԁ_Employment_Ԁ_Supports_Ԁ_Program_Ԁ_to_    _obtain_Ԁ_goods_Ԁ_and_Ԁ_services_Ԁ_necessary_Ԁ_to_Ԁ_help_Ԁ_you_Ԁ_overcome_Ԁ_barriers_Ԁ_to_Ԁ_returning_    _to_Ԁ_work_Ԁ_or_Ԁ_starting_Ԁ_a_Ԁ_small_Ԁ_business_._There_Ԁ_is_Ԁ_nowhere_Ԁ_in_ԀODSP_legislation_Ԁ_that_ |  _dictates_Ԁ_that_Ԁ_if_Ԁ_somebody_Ԁ_is_Ԁ_working_Ԁ_on_Ԁ_a_Ԁ_regular_Ԁ_basis_,_that_Ԁ_they_Ԁ_are_Ԁ_no_Ԁ_longer_ d  _deemed_Ԁ_to_Ԁ_be_Ԁ_considered_Ԁ_a_Ԁ_person_Ԁ_with_Ԁ_a_Ԁ_disability__under_Ԁ_the_Ԁ_Act_Ԁ(_Ontario_ L  _Disability_Ԁ_Support_Ԁ_Program_Ԁ_Act_,_S.O._Ԁ1997). 4t  _Second_,_if_Ԁ_you_Ԁ_are_Ԁ_collecting_ԀODSP_as_Ԁ_a_Ԁ_single_Ԁ_person_,_you_Ԁ_are_Ԁ_treated_Ԁ_differently_ D _than_Ԁ_if_Ԁ_you_Ԁ_are_Ԁ_collecting_ԀODSP_and_Ԁ_have_Ԁ_dependents_,_whether_Ԁ_this_Ԁ_be_Ԁ_only_Ԁ_a_ , _spouse_Ԁ_or_Ԁ_same_Ԁ_sex_Ԁ_partner_Ԁ_and_/_or_Ԁ_children_.  _Third_,_earnings_Ԁ_treatment_Ԁ_is_Ԁ_different_Ԁ_for_Ԁ_people_Ԁ_who_Ԁ_are_Ԁ_working_Ԁ_in_Ԁ_regular_  _employment_Ԁ_versus_Ԁ_those_Ԁ_who_Ԁ_are_Ԁ_starting_Ԁ_or_Ԁ_operating_Ԁ_a_Ԁ_small_Ԁ_business_.  _REGULAR_Ԁ_EMPLOYMENT_Ԁ(_Single_) \ _In_Ԁ_general_,_if_Ԁ_you_Ԁ_find_Ԁ_a_Ԁ_part_Ԅ_time_Ԁ_job_,_you_Ԁ_must_Ԁ_report_Ԁ_the_Ԁ_income_Ԁ_for_Ԁ_the_Ԁ_time_ ,l _period_Ԁ_between_Ԁ_the_Ԁ16th_day_Ԁ_of_Ԁ_the_Ԁ_prior_Ԁ_month_Ԁ_to_Ԁ_the_Ԁ15th_day_Ԁ_of_Ԁ_the_Ԁ_current_ T _month_Ԁ_on_Ԁ_or_Ԁ_before_Ԁ_the_Ԁ22nd_day_Ԁ_of_Ԁ_the_Ԁ_current_Ԁ_month_._This_Ԁ_means_Ԁ_if_Ԁ_you_Ԁ_are_ < _reporting_Ԁ_in_Ԁ_the_Ԁ_month_Ԁ_of_ԀSeptember2005,_you_Ԁ_take_Ԁ_any_Ԁ_earnings_Ԁ_you_Ԁ_received_ $ _from_ԀAugust16th_through_Ԁ_and_Ԁ_until_ԀSeptember15th,2005,_and_Ԁ_provide_Ԁ_the_   _Earnings_Ԁ_Training_Ԁ_and_Ԁ_Income_Ԁ_Report_Ԁ_to_Ԁ_the_ԀODSP_Office_Ԁ_on_Ԁ_or_Ԁ_before_  September22nd,2005.  _The_Ԁ_reason_Ԁ_this_Ԁ_was_Ԁ_changed_Ԁ_was_Ԁ_to_Ԁ_more_Ԁ_closely_Ԁ_connect_Ԁ_one__s_Ԁ_earnings_Ԁ_to_Ԁ_the_ l!! _time_Ԁ_period_Ԁ_for_Ԁ_which_Ԁ_deductions_Ԁ_will_Ԁ_take_Ԁ_place_._One_Ԁ_complaint_Ԁ_that_Ԁ_is_Ԁ_often_ T"" _heard_Ԁ_is_Ԁ_that_Ԁ_somebody_Ԁ_will_Ԁ_have_Ԁ_a_Ԁ_good_Ԁ_Christmas_Ԁ_earnings_,_then_Ԁ_start_Ԁ_to_Ԁ_feel_ <#|# _the_Ԁ_deductions_Ԁ_at_Ԁ_the_Ԁ_end_Ԁ_of_ԀJanuary,_when_Ԁ_employment_Ԁ_earnings_Ԁ_starts_Ԁ_to_Ԁ_go_ $$d $ _down_Ԁ_and_Ԁ_there_Ԁ_is_Ԁ_less_Ԁ_money_Ԁ_available_._With_Ԁ_this_Ԁ_new_Ԁ_system_,_the_Ԁ_deductions_  %L!% _are_Ԁ_more_Ԁ_immediate_,_such_Ԁ_as_Ԁ_the_Ԁ_report_Ԁ_submitted_Ԁ_at_Ԁ_the_Ԁ22nd_day_Ԁ_of_ԀSeptember %4"& 2005,_will_Ԁ_lead_Ԁ_to_Ԁ_deductions_Ԁ_at_Ԁ_the_Ԁ_end_Ԁ_of_ԀSeptember2005,_as_Ԁ_opposed_Ԁ_to_ &#' October2005. '$( _Earnings_Ԁ_deductions_Ԁ_are_Ԁ_always_Ԁ_based_Ԁ_upon_Ԁ_the_Ԁ_NET_Ԁ_income_Ԁ_you_Ԁ_receive_,_not_ )%* _the_Ԁ_GROSS_Ԁ_income_._The_Ԁ_GROSS_Ԁ_income_Ԁ_is_Ԁ_the_Ԁ_total_Ԁ_amount_Ԁ_of_Ԁ_money_Ԁ_that_Ԁ_you_ |*&+ _earn_Ԁ_before_Ԁ_taxes_Ԁ_and_Ԁ_other_Ԁ_deductions_Ԁ_are_Ԁ_taken_Ԁ_off_._Your_Ԁ_NET_Ԁ_income_Ԁ_is_Ԁ_what_ d+', _you_Ԁ_receive_Ԁ_after_Ԁ_all_Ԁ_the_Ԁ_taxes_Ԁ_and_Ԁ_other_Ԁ_deductions_Ԁ_are_Ԁ_taken_Ԁ_off_._This_Ԁ_is_Ԁ_what_ L,(- _you_Ԁ_actually_Ԁ_get_Ԁ_to_Ԁ_put_Ԁ_into_Ԁ_your_Ԁ_pocket_Ԁ_after_Ԁ_you_Ԁ_get_Ԁ_paid_. 4-t). _ԇOnlyafterthisNETamountofearningsiscalculateddoanydeductionsbyODSP  apply.ODSPwillapplyitsdeductionsformulaonlyontheNETincome.That  meansifyouaresingle,youareentitledto$160permonthofNETearnings  beforeanydeductionstakeplace.Thisistheflatrateexemption,meaningthat x $160appliesnomatterwhat!thatmoneyisfreeandclearforyou.Ifyouearn ` morethan$160inNETearnings,thenthebalanceofyourearnings(afterthe H $160)issubjecttowhatthegovernmentcallsthevariablerateexemption.Atthe 0 p presenttime,yougettokeep25%ofyourNETearningsabovethe$160per  X month.  @ Tomakeitsimple,letssayyouearned$1,000duringthereportingperiodof    August16th,2005andSeptember15th,2005.Outofthe$1,000,letssayyour   employertakes$200offforacombinationofincometax,EmploymentInsurance,   CPPpaymentsandotherlegaldeductions.Thisleavesyouwith$800permonth   inNETearnings. p  Letussayyoureceivethemaximumof$959permonthfromODSP(tokeepit @ simple,weareleavingallspecialdietandtransportationallowancesoutofit).At (h theendofAugust,youget$959assumingyoudidnothaveanyearningsover P andabove$160duringthepreviousreportingperiod. 8 AttheendofSeptember,however,$800issubjecttotheSTEP(Supportsto  EmploymentProgram)formulathatevolvedfromthe1980s.  TotalNetEarnings: $800.00  Minus$160exempt $160.00 h ЄBalanceoverexempt $640.00 8x $640.00X75%=  x $480.00(tobededucted) H ЄTotalBalanceLeft $160.00  YOURCHEQUETOTAL x $959.00 !! Minus75%deduction $480.00 "" ЄTotalChequeAmount $479.00 `$ $ Yougettokeep$320.00outofyour$800.00earnings.Yourtotalincomeforthat 0&p"& period,includingyourearningsandadjustedODSPchequeis$1,279.00. 'X#' Ifyouarereceivingaspecialdietsupplementortransportationassistance,this ((%) amountgetsaddedtoyourtotalchequeandseetheexamplebelowwithregards )&* tothesameNETincome. *&+ MaximumODSPBasic x $959.00 ,(- MaximumSpecialDiet _$250.00 p-). _UEAz X X p @X@EX @*X 0*X @*_QXXXXsT  Q XQX թQ         _#  թS#V , 51% ' 15EARNINGS_ԀANDODSPENTITLEMENT  VX XV ,#XX XVX U#QXXXX&     & An   Q XQX թQ       # թ թU# թ# U#V ArticlepreparedbyAngelaL.Browne   #V ,VV## V ,W#XX VX XXX'n"V#V , XVXW## V ,W# LV ,   VX XV ,           Z&      Therearesomeimportantpointsthatneedtobemadebeforethedetailsofearnings, (x exemptionsanddeductionsarereviewedinthispaper. @   First,anybodywhoisreceivingODSPorwhoisamemberoftheBenefitUnitof   somebodyelsewhoisreceivingODSPisallowedtowork.Workinginitselfdoesnot H  disentitleanybodytoODSPBenefits.Peoplecanchoosetoworkbyfindingworkon  ` theirownorbyapplyingthroughtheEmploymentSupportsProgramtoobtaingoods  (  andservicesnecessarytohelpyouovercomebarrierstoreturningtoworkorstartinga    smallbusiness.ThereisnowhereinODSPlegislationthatdictatesthatifsomebodyis h   workingonaregularbasis,thattheyarenolongerdeemedtobeconsideredaperson 0  withadisabilityundertheAct(OntarioDisabilitySupportProgramAct,S.O.1997). H  Second,ifyouarecollectingODSPasasingleperson,youaretreateddifferentlythanif   youarecollectingODSPandhavedependents,whetherthisbeonlyaspouseorsame P  sexpartnerand/orchildren. h  Third,earningstreatmentisdifferentforpeoplewhoareworkinginregular  employmentversusthosewhoarestartingoroperatingasmallbusiness. p !     !I_  REGULAREMPLOYMENT(Single)!I_w_  __Ԍ P Ќ     Ingeneral,ifyoufindaparttimejob,youmustreporttheincomeforthetimeperiod  betweenthe16#V $bV]<X##XX XVX|X# hXg VX XhXth #VXXV]?(00I@ABCDEFGH/ / XXg VX XXX"7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(X K  742q3       #PXgXXPg#PgXXPXg #XX XVX#VX XXXGSTremittances     "7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(X K7i2q3       #PXgXXPg#PgXXPXg #XX XVXh#VX XXXPersonalDrawsfromtheBusiness   "7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(X K72q3       #PXgXXPg#PgXXPXg #XX XVX#VX XXXWagespaidtoEmployees,includingonesownfamilymembers   "7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(Xh K72q3       #PXgXXPg#PgXXPXg #XX XVX#VX XXXBusinesslosses; h  "7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(XP K72q3       #PXgXXPg"#PgXXPXg #XX XVX#VX XXXDepreciationcosts; P  "7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(X8  K7"2q3       #PXgXXPg!#PgXXPXg #XX XVXY#VX XXXEntertainmentexpenses; 8  "7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(X p  K7G2q3       #PXgXXPg##PgXXPXg #XX XVX#VX XXXLongdistancetravel(unlesstherecipientcanshowthistripwouldhelpthemearnmore  p money); 8 "7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(X   K72q3       #PXgXXPg)#PgXXPXg #XX XVX#VX XXXHotelsandmeals;and   "7"  X?+ p x(08"X?VUZ#XVXPgX#VUZ  PXgXXPg PXgXXPg K(X  K72q3       #PXgXXPg#PgXXPXg #XX XVX#VX XXXConventionsorconferences     #VXXV]<# #XX XVXs#B.p x(08"XB XXg VX XXX  ToolsoftheTradearenotabusinessasset.ATooloftheTradeissomethingthatis @ usedregularlyinthebusinessoverthe12monthperiodandisessentialtomaintain X onesselfemployment.   Thiscanincludeacomputerforagraphicdesigner,asewingmachineandpressingiron  foratailor,easelsandinstrumentsforapainter,lawbooksforthelegalpractitioner, H etc.ThereisNOlimittothevalueofToolsoftheTradeforaselfemployedODSP ` recipient. ( Businessvehiclesarevehiclesthatareusedexclusivelyforthebusinessandareexempt  fromthemileagerestrictionsandallcostsandexpensesassociatedwiththevehiclecan P   bedeclared.Odometerreadingsshouldbesubmittedregularlyalongwithmileagefor !h! eachtripthevehicleisusedfor. !0" *!     !  *BusinessEarnings!  Ԍ #$ Ќ   Tocalculatebusinessearnings,itismorecomplexthanitisforEmployment.The h% & EITRSformsarenotusedforbusinessearnings.Therearespecificformsusedfor 0&!' businessincomereporting.Thebusinessownercanchoosetoreportmonthly, &H"( quarterlyorannually,dependingonthetypeofbusinessandcashflowanticipated '#) withinitsfirstyear. (#* Whathappensinabusinessisthatthebusinessownerstateshisorhertotalearnings 8*%, forthemonth(excludingGSTasitisnotincome).Thismaybe$2,000,forexample. +P&-  +('. Inyourexpensesectionofthechartsyouaregiven,youincludethetotalamountof  paymentstoapprovedbusinessexpenses(excludingGST).Forexample,yourbusiness x paid$200inincometax,$200toanaccountant,$200intravel,$100formaterialsand @ supplies,$100torepairacomputer,$75ininsurance,$75toasubcontractor,and$50 X inpostageanddeliveryexpenses.Thisgivesyouatotalof$1,000inbusiness   expenses,leavingyourbusinesswithaNETincomeof$1,000.00  Letusassumeyouhavethe$1,284.00permonthinODSP($959basicmaximum,$250 H  inspecialdietand$75inmedicaltravelasyouhavetogooutoftownseveraltimesto  ` seedoctorseachmonth).  (  YourNETincomeis$1,000.00    Youaresingle,soyoukeep$160.00ofthetotal,leavingyouwith$840left.Youalso 8  havelegitimatedisabilityrelatedexpenses,whichareat$140,leavingyouwith$700to P  calculatesubjecttodeductions.   Youhave$700leftthatODSPcanapplyitsformulafordeductions. x  $700X75%=$525.00 (x TotalODSPCheque=$1,284.00 ( Deductions `  $ h 525.00  Є  AdjustedCheque$759.00 ` Togetherwithyourchequeandearnings,younetatotalof$1,759.00. ` *Therearemanyissuesaboutselfemploymentthatarepresentlyunder  Ѐchallenge.Primarily,itistheprohibitiononhiringofregularemployees;  Ѐhowever,thedirectivedoespermitsubcontractorsandpersonstoassist p Ѐyouasaresultofadisability.Thesethingsaremuchbroadlydefinedby H Ѐthecourts,butareonlysteeringtheirwaythereasthisiswritten.  p    +  +Ifyouhaveanyquestionsregardingyourown/  " ///situation,0, !# ,0donothesitatetowritemeat- !# -.. #VXXV]<# #XX XVX#4WhO   5             XXg VX XXXbrowne2002ca@yahoo.com if      _ #VXXV]<# #XX XVX*#6O'this5 51 11 10 0/ /. .- -, ,+ +* *                                         7hX XXg VX XXX. _ "$     AngelaL.Browne #VXXV]<# #XX XVX># XXg SXXXX_  #SXJ)X%SPܿ# #XXXSX|# XXg VX XXX2005_ 0$&  Z&,Yeri      ++     #VXXV]