Daily Archives: November 20, 2009

A Brief Note on the Disability Tax Credit – and How to Get It

Posted in: "All, "Brief Note" Series, Administrative Law by Admin | No Comments Friday, November 20, 2009

The Disability Tax Credit is a non-refundable income tax credit under the Income Tax Act.*

The tax credit is administered by the Canada Revenue Agency (CRA) and is not affiliated with other federal or provincial programs, such as the Ontario Disability Support Program (ODSP) or the Canada Pension Plan (CPP). Therefore, receiving disability benefits from any other program doesn’t necessarily mean you are will receive the disability tax credit.

A taxpayer is eligible for the disability tax credit only if a qualified practitioner certifies that he or she has a severe and prolonged impairment, subject to the CRA’s approval. Although the CRA defines disability similarly to other benefit programs, such as the CPP, the threshold is not as stringent.

If you’re given the disability tax credit, you become eligible for the Registered Disability Savings Program (RDSP). (For more details, see my prior post “A Brief Note on the Registered Disability Savings Program.”)

To apply for the disability tax credit, you need to submit a completed Form T2201, Disability Tax Credit Certificate. You can obtain a copy of the form from the CRA website. Applicants must first complete Part A of the form, and bring the form to a qualified practitioner (usually the family doctor) to have Part B completed. The completed application may be submitted at any time during the year. The CRA will review the application before your annual return is assessed.

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Tech Review: Amazon’s Kindle e-Book Reader

Posted in: "All, Business Development, Product Review by Admin | 1 Comment Friday, November 20, 2009

Disclaimer: This article is provided for information, review, and educational purposes. The author does not necessarily endorse the product discussed. All trademarks belong to their respective owners. Graphic courtesy of Amazon.com, all rights reserved.

On November 17, 2009, Amazon.com announced that their popular electronic reading device became available for shipping to Canada. Two days later, I managed to get one delivered to my door. Today I’d like to share what I think about it.

There are currently two models on the market: Kindle (Global Edition) and Kindle DL. The Kindle DL comes with the bigger 9″ screen, but is not available to residents outside of U.S. Mine is hence the Global Edition, although I’d have preferred the DL for the bigger display.

The device was apparently designed to impress readers with the feel of a real book. The size of the device is just slightly bigger than a trade paperback. Unfortunately, about 20% of the front is taken up by the input interface, leaving a display area slightly smaller than a typical trade paperback.

The display is not the LED panel that I had expected. Rather, it’s a different kind of technology called “electronic ink,” which is meant to have the same attributes as the regular ink, i.e., the display remains without drawing power. Because of this unique attribute not found in other digital devices, the battery lasts much longer – upto two weeks.

The contents stored within the device are entirely searchable. While the device reopens to the last-viewed page, you can also set your own bookmarks, take “clippings,” mark highlights, and record notes. There is also a built-in dictionary for those difficult vocabulary items; simply point the cursor to the word, the definition shows up automatically.

The feature that really sets the Kindle apart from its competitors, however, is its wireless connectivity. You can download an entire book in less than one minute through Whispernet, the built-in wireless network. No computer is required to browse or download contents from the Kindle store. This is a great bonus for frequent travellers as finding hotspots for internet connection can be tricky.

In Canada the price of the contents available for purchases generally includes the delivery via Whispernet. No additional contracts or agreements is required with the wireless carrier for the basic download. However, if you wish to email documents to your Kindle or to browse the net on your Kindle, it will cost you some money.

Kindle, while not a replacement for actual books, is a great leap toward a paperless world. Although I believe that the interface can be further enhanced, I’ll have no regret whatsoever about not lugging my favourite paperbacks around the world and back.

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