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Building value in your property may mean boosting cash flow through charges for services, such as rental of amenity or fitness rooms, laundry facilities, and parking Some service charges may allow you to charge GST/HST, which you could register to do and then be eligible to set those charges against the GST/ HST you re paying out for supplies needed to operate or maintain the building This reduces the amount of tax you re paying by creating an income stream that generates some of the tax dollars you owe, and perhaps revenue from the services you re offering will cover the rest Those service charges will also make your balance sheet more appealing to future purchasers, because your property will be seen as generating greater revenues than comparable properties whose owners haven t taken advantage of the revenue opportunities On the other hand, make sure you aren t seen as a grasping, penny-pinching individual by your tenants Your property might well be seen as more expensive to potential tenants unless you re providing value for the money you re taking in

In the United States we have seen the growing demand for well trained psychometricians to work with testing agencies such as ETS, ACT, AIR, the National Board of Medical Examiners, and more, state departments of education, hundreds of credentialing agencies, and of course universities need young professors However, the ow of graduates has been slow Not only are

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MPS has been designed specifically to provide overall management of video assets and to remove the mundane tasks that require creative people to manage production, allowing them instead to concentrate on the creation of superior content MPS is built on open standards and is designed for the creation, management, and distribution of digital content of any media type The result is a robust system that provides: A content-management system based on IBM foundational database products This results in a fully scaleable solution for handling the management of small television libraries to large enterprise-wide repositories These repositories can be very large in size and in the number of clients that can have access to the content A fully networked environment with intranet connectivity MPS is designed to be networked and can support an enterprise with multiple sites, all having access to content that resides throughout the enterprise intranet MPS can search, find, and deliver that content as required to meet programming demands An industry-standard-compliant and open architecture MPS is based on current international standards and will support future standards sponsored by such bodies as SMPTE and MPEG (IBM has

Not all current expenses are eligible for deduction, however Be especially careful if any of the expenses you hope to claim have a personal component, and consult with your accountant to be sure the expenses you re claiming are legit Claiming deductions the taxman later disallows will increase the taxes you owe, but also raises the risk you ll be paying interest on unpaid taxes a potentially hefty amount if the deduction is disallowed several years after you file the return A market that s leaning in the buyer s favour may require you to do more to a property in order to sell it than you had expected Ongoing maintenance helps you show the property at its best Fresh paint, new siding, and even landscaping each help your property make a better impression on buyers and potentially boost the return it delivers And, you may be able to deduct the entire cost as a current business expense on that year s tax return (Not the siding, however read the section on capital expenses in this chapter for what doesn t qualify as a current expense) The principle we advocate here isn t unlike the pyramiding strategy we discuss in 1 Strategically upgrading a property over the long term ensures stability of cash flow by ensuring something receives attention every year, rather than leaving everything to be done all at once

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Capital expenses include major expenditures for the structural improvement of a property, such as new siding, windows, and insulation, as well as major equipment purchases Your accountant can provide the most current information on what qualifies as a capital expense

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