Merlot Wine

Merlot wine is a rich, soft wine with the flavor of blackberries, beloved because it is seldom harsh and not as acidic as a Cabernet Sauvignon with which it is often blended. Merlot wine has the added advantage of being rich and supple but only moderately tannic and, therefore, wonderfully drinkable from early on.

The Merlot grape is larger and thinner skinned than the Cabernet grape. It has an opulent texture that goes admirably with h'ordeuves or as a dinner drink. Similar to the soft Algerian wines of the Pied Noirs, Merlot wine is used to round out and add complexity to Cabernets.

in today's world, Merlot wine is a premium varietal in its own right. Merlot wine is a round sensual wine that does not need the same care in aging. So Merlot wine can be a splendidly pragmatic and commendable choice for many occasions.

Merlot wine is so popular due to the fact that it is softer, fruitier, and earlier-maturing than cabernet sauvignon, yet displays many of the same aromas and flavors ? black cherry, currant, cedar, and green olive ? along with mint, tobacco and tea-leaf tones.

The most critically acclaimed Merlot wines are dark, rich and strong. Aromas include scents of plums, black cherry, toffee, chocolate, violets, orange and tea.

Merlot Wine Tip:

Merlot wine is a good accompaniment to simply prepared beef and lamb dishes.

Wine Ratings - Wine ratings, wine and winery related information for the enjoyment of fine wines.

Requirements To Produce Tax Information (Whats Up With That?)

"What we've got here is a failure to communicate."
--Strother Martin in Cool Hand Luke

Statutory Law

Governments pass laws, it's what they do. It is the job of others to interpret the laws that Parliament has made.

Statutory Construction

It is "presume[d] that the legislature avoids superfluous or meaningless words, that it does not pointlessly repeat itself or speak in vain. Every word in a statute is presumed to make sense and to have a specific role to play in advancing the legislative purpose": Tower v. M.N.R., [2004] 1 F.C. 183 (F.C.A.) per MALONE J.A. per curium at para. 15.

Also Communities Economic Development Fund v. Canadian Pickles Corp., [1991] 3 S.C.R. 388, per IACOBUCCI, J. at page 408 Interpretation of the Canadian Income Tax Act ("ITA") in practice is primarily done by the Canada Revenue Agency ("CRA"); followed closely by tax accountants and lawyers with the tying vote going to the Courts.

The Legislative Purpose

To raise money and implement federal policies.

The Accounting/Legal Purpose

To assist taxpayers to legally structure their affairs so as to minimize the taxes they must pay: IRC v. Westminster, [1936] A.C. 1 (H.L.), at p. 19 and Stubart Investments Ltd. v. The Queen, [1984] 1 S.C.R. 536 (S.C.C.), at p. 540.

It is not difficult to foresee that the legislative objective and private sector tax adviser will frequently disagree. While CRA wins many such arguments by default (e.g., the taxpayer can't, or won't, fight) for those that do contest a restrictive or erroneous interpretation of the ITA, there is a heartening rate of success.

A caveat should be interjected here, this presumes challenges where have been made thoughtfully; that is, were CRA "got it wrong" and the taxpayer has called them on it. Frivolous challenged or specious arguments (i.e., R. v. Klundert) are not going to succeed.

Legislative Tools

In order to expedite the collection of taxes Parliament has given CRA broad powers to enforce the ITA, some require taxpayers to cooperate under a compulsion of law.

While such compulsion may be permissible in the civil context (R. v. McKinlay Transport Ltd., [1990] 1 S.C.R. 627), the same is not true if the information sought or seized by CRA will be used to prosecute the taxpayer for an offence under the ITA (R. v. Jarvis [2002] 3 S.C.R. 757; s. 7 of the Canadian Charter of Rights and Freedoms).

Thus the following material assumes a CRA civil audit, but if you believe that in your situation CRA abused these provisions while you were under a criminal prosecution (e.g., s. 239(1)(d) ITA for evasion) then obtain immediately legal advice.

S. 230(1) ITA: Books & Records

Every "person" carrying on business or required to pay, or collect, taxes under the ITA is required to keep records and books of account at their place of business or residence. What books? Enough to enable you to calculate the taxes and for CRA to see that you did it correctly. "Person" includes corporations (s. 248(1) ITA).

This ties into with the obligation on each Canadian taxpayer to estimate the amount of the taxes payable in any taxation year under s. 151 ITA.

S. 231.1(1) ITA: Inspect, Audit & Examine Books

Someone from CRA may, enter your place of business to inspect, audit or examine your books and records, or those of another taxpayer, to see you fulfilled your obligation under s. 151, above. They may not enter your home without a search warrant, unless you invite them in.

Although the wording of this provision is broad, it is not unlimited: the person has to be authorized, their approach has to be at a reasonable time(s), the request has to be related to enforcement of the ITA and it is restricted to "inspect[ing], audit[ing] or examination[s]."

If you are subject to such a "compliance audit" you will want to have your accountant involved as soon as possible in the process.

If, however, you are audited and shortly thereafter charged with an offence under the ITA speak with your lawyer as this "audit," it may have violated s. 7 of the Charter and the Jarvis principles.

S. 231.2(1) ITA: Requirements To Provide Information and Documents ("RPIDs")

If CRA wants you (or a third party) to produce (a) information or (b) any document the Minister of National Revenue ("MNR") may, for any purpose related the ITA, give notice served to you, or that third person, personally requiring production, within a reasonable time, of stipulated materials listed in the notice: Tower, above, s. 17.

Like you, CRA must follow the wording of s. 231.1(1) ITA (Ludmer v. Canada, [1995] 2 F.C. 3 (F.C.A.), CHEVALIER D.J. at p. 17).

CRA does get this wrong from time to time. Just how serious their error is you can discuss with your lawyer. An irregular RPID doesn't necessarily mean the evidence will be excluded, but the mere possibility is sufficient to justify your lawyer thoroughly reviewing the memoranda, RPIDs and related materials for errors.

Only the MNR (or his delegate) can issue RPIDs. RPIDs must be subject to prior approval and the delegate must act in a quasi-judicial manner; or in other words, if they don't act unreasonably.

The Supreme Court of Canada has held that a taxpayer may have substantive defences to successfully attack RPIDs and any resulting prosecution (McKinlay Transport), defence which include:

1) unauthorized fishing expeditions by CRA (James Richardson & Sons, Ltd. v. M.N.R. [1884]1 S.C.R. 614 at p. 623), and

2) there is no a genuine and serious inquiry into a taxpayer's liability (relying on Canadian Bank of Commerce v. A.G. Canada (1962), 35 D.L.R. (2d) 49).

The court ruled that the test is objective, which means that what's important is statutory compliance not CRA's good faith.

If the Requirement power was used improperly and all of the resulting information was obtained in violation of the Charter then your lawyer may ask the Court to exclude the evidence: Charter s. 24(2).

If search warrants were obtained "based solely on information gleaned in violation of the Charter [those warrants] are invalid": R. v. Evans, [1996] 1 S.C.R. 8 at para. 26.

S. 231.2(2) ITA: Unnamed Persons

The MNR shall not impose on any third party a RPID to provide information or any document relating to any one, or more, unnamed persons without prior judicial authority.

The Supreme Court of Canada has held that warrantless searches are prima facie a violation of s. 8 of the Charter: R. v. Collins, [1987] 1 S.C.R. 265 per LAMER, J. at para. 22 and it then becomes a question of fact whether that violation was "reasonable."

To rebut this presumption the onus will be on the Crown/CRA; but normally a "search will be reasonable if it is authorized by law, if the law itself is reasonable and if the manner in which the search was carried out is reasonable" (Collins, at para. 23).

In other words, an RPID will be legal if:

* the ITA was followed, exactly (Tower);

* if it was done in the civil context (McKinlay Transport);

* if there was a genuine and serious inquiry into a taxpayer??s liability (Canadian Bank of Commerce); and

* the taxpayer was named (s. 231.2(2) ITA; Artistic Ideas Inc. v. Canada (CRA), 2004 FC 573 (F.C.T.D.) per SNIDER, J.);

And, an RPID will not be valid and enforceable if:

* the ITA was not followed;

* if the MNR??s delegate didn??t act quasi-judicially;

* if the RPID was used as part of an investigation (Jarvis);

* if CRA was "fishing" (Richardson & Sons); and

* if CRA didn't obtain prior authorization for the RPID (Hunter v. Southam Inc., [1984] 2 S.C.R. 145 DICKSON J.)

This is a simplified version of the law, only your lawyer can give you advice about your particular situation.

S. 231.3(1) ITA: Search Warrants

CRA can apply to a judge for a search warrant ("SW") without notice to you.

A CRA officer must swear an Information to Obtain (s. 231.3(2) ITA) and under s. 231.3(3) ITA a judge may issue the search warrant if they are is satisfied that there are reasonable grounds to believe:

(a) an offence under the ITA was committed;

(b) a document or thing that may afford evidence of the offence; and

(c) the building to be searched is likely to be contain such a document.

S. 231.3(3) ITA now reads "may issue" rather than "shall" because the Baron v. Canada, [1993] 1 S.C.R. 416 declared the former invalid as a violation of s. 8 Charter because it unduly restricted judicial discretion in refusing to issue search warrants. So you can see judicious challenges can change not only the results, but the law as well.

S. 487 Criminal Code

Provides an alternative procedure for applying for SWs, similar to the foregoing; which in practice, CRA uses regularly; as you might imagine s. 487 has been extensively litigated and it is generally well understood by the criminal bar.

S. 231.5(1) ITA

Where any document is seized, inspected, examined or provided under ss. 231.1 to 231.4 ITA the CRA officer my make copies. Such copies, when certified, have the same probative force as the original.

S. 231.5(2) ITA

No person shall hinder, molest or interfere with any person doing anything he is authorized to do under ss. 231.1 to 231.4. If you think that CRA has violated your rights or otherwise failed to comply with the ITA ?V then call your lawyer. Don't try to stop them yourself.

S. 238(1) ITA

Provides that every "person" who has failed to file a return as and to comply with the sections of the ITA listed therein is guilty of an offence and in addition to any other penalty (e.g., s. 162(1) ITA). If convicted a taxpayer is subject to a fine and imprisonment

The Bottom Line

Although the CRA uses these provisions frequently, they don't always do so correctly.

Some CRA officers have testified that they followed CRA "practices" rather than the ITA per se (e.g., s. 231.2(2) ITA), but as only the statutory provisions that are binding this may give your lawyer grounds to challenge CRA use or reliance on any materials found.

Parliament has spoken, but sometimes CRA hasn't listened; that "failure to communicate" may, if your lawyer decides circumstances warrant it, may justify challenging CRA on their use of their requirement powers.

Staff Writer For - Tax Evasion Resources - http://www.taxevasionresources.com

11 Things Small Business Owners Can Learn From The Miracle On Ice

1. Know Where You're Going ? Coach Herb Brooks had a strategic plan for assembling the American team. Take time to determine the direction you want to take your small business, then put in place the action steps and players to accomplish your goals.

2. Rise To The Occasion ? 13 days earlier, Russia beat the Americans 10-3 in an exhibition, but when it counted the Americans claimed victory. Whenever you have the opportunity to take on an incredible challenge, believe you are qualified to accept it.

3. Finish The Job ? After beating Russia, Team USA still had to play Finland two days later for the gold. Enjoy victories along the way, and stay focused on tomorrow.

4. Let Everyone Celebrate ? Captain Mike Eruzione invited every player onto the gold medal platform?a break in Olympic tradition. Be sure to reward your entire team for your successes.

5. Avoid Overreacting ? At least one Russian threw his silver medal into a Lake Placid dumpster. When something doesn't go as planned, pause, then get to work fixing it.

6. Never Give Up ? The Americans trailed in six of their seven Olympic wins. As a small business owner, there will be tough times; always believe you will make it through them.

7. Rally Around A Cause ? Team USA brought together an America that was dealing with difficult political issues around the world. Focus your team on the big picture, so everyday distractions don't interrupt the plan for achieving your goals.

8. Put Yourself On The Map ? Lake Placid has a current population of 2,638?but it will always be remembered in sports lore. Create lasting moments, whether world famous or simply in the immediate vicinity of your small business.

9. Check Your Ego ? Brooks said, "The players had big egos, but they didn't have ego problems." Be confident, while keeping in mind that to be a leader you need followers.

10. Develop Overachievers ? The young Americans blended together to be the best team in the world. Inspire your team to seek heights they can't imagine are possible.

11. Be Memorable ? Al Michaels' call of the game's final seconds is one of the greatest in sports broadcasting history. Aim high! Make your small business the best it can possibly be.

Copyright ? 2005 by Success Handler, LLC. All rights reserved.

The Coach, David Handler, is the founder of Success Handler, (http://www.successhandler.com), and specializes in helping small business leaders find clarity and take action. He understands the challenges of running a business, because he's been there ? as a small business owner, franchisee, franchisor, corporate leader and trainer. Much like sports coaches, his coaching will show you how to compete on a level playing field in your industry.

Thank Catholic Schools For Faith in Every Student

Their high achievement comes as they spend half the money of Indiana's public schools

While government schools scream about small cuts in their state funding, Catholic schools will celebrate the great work they do with half the per-student spending of their counterparts.

This is Catholic Schools Week, when schools nationwide will showcase what they do for millions of children.

Criticisms that Catholic schools skim the top talent aren't true. Many take all comers.

The difference? They don't let excuses explain away poor achievement. This year's Catholic Education Week theme ? Faith in Every Student ? perfectly sums up the goals of these schools.

I point to my alma maters, McAuley High School and Assumption Elementary School in greater Cincinnati. Both draw heavily from blue-collar families. Both have long offered a high-quality education that rivals some of the city's best schools. Both rely on parents and alumni to fund new facilities.

Surprisingly, Catholic schools frequently are less annoying than public schools that nickel-and-dime people to death with sales of wrapping paper, candy and other things that no one wants. This comes after they tax us to death. (Why do they need more money? Half of our education dollars never make it to the classroom, but get sucked up in education bureaucracy.)

St. Paul Elementary, where my daughter Meredith attends kindergarten, strictly limits fund-raising to very few events. Focus on those and the school will get enough.

If you can't afford the tuition, even if you're not Catholic, these schools usually find a way for your children attend. They offer scholarships. High schools frequently allow students to sweep floors or wash dishes to offset tuition and to get work done less expensively

At my high school, these low-skill student workers freed our maintenance workers to do the high-skill work of taking care of the building.

Compare that building to Marion High School, both of which were built around the same time, and you'll see what a huge difference it has made. McAuley looks amazing. Marion High School is falling apart because maintenance wasn't a priority. Now the school corporation is sending taxpayers an avoidable multi-million-dollar bill.

Catholic schools don't fit every student. Students with special needs may not find the proper resources. Some schools may have education methods that don't suit specific students. Some families may find that Catholic teachings clash with their own.

This is why I hope that Catholic Schools week inspires not only those who attend Catholic schools, but everyone who wants the best for Indiana's children.

Lutheran schools, which are common in Fort Wayne, do excellent work. Other Christian schools, whether denominational or non-denominational, are multiplying as parents become frustrated with public schools that challenge their religious teachings.

Actually, private schools are the proper places for morality-based teaching. Catholic schools trace their roots back 100 years, when public schools taught religion that was hostile to Catholicism. Instead of griping, Catholic parents put their kids in their own schools. Problem solved.

Public schools have their place. But we cannot expect each school to be all things to all people. Private schools have a vital role to play for our children. So could charter schools, if Indiana stops sabotaging them with restrictions.

Indiana could encourage more private schools and home-schooling by offering tax incentives to anyone who pays for a child's education. Despite public-school belly-aching to the contrary, this would leave more money for public schools because they would have fewer kids to educate and more opportunities to specialize.

Regardless of your religious beliefs or your devotion to public schools, please say thanks to Catholic schools. They demonstrate the amazing things that happen when we put faith in our children.

Sheri Conover Sharlow, a former journalist, is the product of 11 years of Catholic education. Her daughter, Meredith, is the fourth-generation in her family to attend a Catholic school.

Libertarian Writers' Bureau
http://www.writersbureau.org

Political Correctness got you down?

I hear it all the time; you can't say that. But why not, I just did you see? Besides it's the truth isn't it? They say; "well yes, it is the truth, but you cannot say that!" Do you sometimes believe it is all a bunch of crap? We have the PC police running around telling you what you can and cannot say now? Wow, I know there is a law about how you are to do just about everything you do, but now we have unspoken laws about things you cannot speak of and it is all a big secret? And do not ask what these things are you cannot even mention it. Really? What about normal human interaction and conversation? Oh and before I continue another one of my "Rants from Lance" series here there is a good book you should read, well actually a couple of them. Okay let's begin with a book I just finished reading;

"The Ten Things You Cannot Say in America" by Larry Elders

You really should read this book before you tell anyone you are a liberal and want to help everyone. It talks about racism from a reality standpoint and exactly who is a racist and who is not. It goes heavy on the health care system, it tells the truth about the media. The topics of interest also include gun control, our impending welfare state, the war on drugs, the difference or lack of difference between democrats and republicans. The book is extremely controversial and funny with some bizarre stories and incidents that will make you mad, make you laugh and make you puke. It is important that you understand the reality of what is going on before passing judgment. You will like it even if parts piss you off. I came away with laughter. Tell me what you think.

"Lance Winslow" - If you have innovative thoughts and unique perspectives, come think with Lance; www.WorldThinkTank.net/wttbbs

Learn the Basics of a Successful Low Cholesterol Diet

Understanding What a Low Cholesterol Diet is

Basically, in order to lower your cholesterol, you will have to follow a diet that is

? low in saturated fat and
? low in cholesterol

This is absolutely essential in helping you to lower your cholesterol. You must understand that although cholesterol lowering medications can be prescribed by your doctor, you will still need to follow a controlled diet specifically to help reduce your high blood cholesterol levels.

Cholesterol is found in eggs, dairy products, fish, meat and poultry. Be aware that many foods contain both high in saturated fat and cholesterol, such as diary products (especially egg yolks) and red meats. Therefore, it is important to limit the amount of such high-fat foods. It is also recommended to opt for the 'low fat' versions of any type of food, especially dairy products (low fat yoghurts, cheeses, etc)

Basic Foods of a Low Cholesterol Diet

Foods to eat:

? lean meats
? skinless poultry
? fish
? low fat dairy products
? complex carbohydrates: pasta, rice, potatoes, bread, cereals, fruits, vegetables
? low calorie fizzy drinks (limit to one a day)
? drink plenty of water

How to cook:

? grill or roast meats
? steam or boil vegetables
? steam fish
? microwave
? use low fat oils

Foods to avoid:

? crisps, biscuits, chocolate, sweets
? don't add whole milk, butter, rich sauces or cream to pasta dishes or any other meal
? try avoiding white bread
? alcohol
? fizzy drinks

Tip:

If you love pasta dishes with sauces, try low fat versions such as adding a tin of tomatoes with a dash of garlic and Worcester sauce as a tomato-based sauce, low-fat cr?me fresh for a cream-based sauce or a cheese sauce packet-mix made with skimmed milk for a cheese-based sauce.

Get used to experimenting with herbs and spices to add different and exotic flavours to your meals.

Exercise ? Love it or hate it!

Do you hate to exercise? Don't be ashamed if you do, many people dislike doing any form of exercise. The key here is to find something that you enjoy doing. It does not necessarily mean you must go to the gym three times a week, or run a mile four times a week. Count exercise as any type of movement that gets you out of your chair! Some examples:

? walking (the dog?)
? walk up and down the stairs
? swimming
? cycling
? netball / volleyball / basketball etc
? gardening
? skipping with ropes
? dancing
? cleaning / dusting the house
? decorating
? look after a toddler for a day!

Try and find something you enjoy doing and do some form of regular exercise as it does play an important role in cholesterol-reduction.

Claire Bowes is a successful freelance writer and owner of http://www.lower-your-cholesterol.info website where you can find further information and resources on lowering your cholesterol.

Legislating Morality: The Sanction of Marriage

Biologically, a coupling between male and female (with some very rare exceptions like aphids, mites, and some lizards) is required for procreation, critical for survival of the species. On the other hand, marriage is a human social contract, historically accepted as the optimum means of raising offspring who require years of care before they become independent.

Divine blessing on the union is important to many but marriage in the eyes of religion is totally separate from the civil contract of marriage itself. It is the civil contract which has legal standing for government programs like social security and which can be severed by the courts in divorce proceedings. As a social contract between two individuals, the presumption that one must be male and one must be female is irrelevant.

Marriage is certainly an emotional and legal commitment. Once two individuals make the choice that they will spend the rest of their lives together, society approves the decision, notwithstanding the fact that only half of us will be able to permanently remain in that relationship. It is approved because it is a force for stability and responsibility, both vital if a culture is to thrive.

Most married couples have children; many do not. Child rearing is therefore only one aspect of the state of matrimony, not the sole reason for its existence. So why the outcry against same-sex marriage which brings the same forces of stability and responsibility to society as do heterosexual unions?

I suggest that the widespread movement against gay marriage is not really directed at marital vows at all but is a revolt against homosexuality itself. Rather than supporting gays by letting them receive legal sanction for their relationships, we want to punish them. They have stepped outside the bounds of our experience. They make us feel uncomfortable. We see a young man and a girl kissing on the street and smile. We see two young men kissing and emotionally recoil. Most heterosexuals cannot understand gays and unconsciously think that there is "something wrong" with them. (Until 20 years ago, homosexuality was listed as a mental disorder!) If men are from Mars and women are from Venus, gays are from another galaxy.

Because of our discomfort or, in many cases, disgust, we try to legislate them out of existence. The courts, and the culture at large, will not allow us to get rid of them. All we have left is an ability to relegate them to a less-than-equal status by denying them an important social right: marriage. That denial, codified in 11 states on election night, 2004, revealed a fearful desire to legislate morality and conduct according to a pre-conceived idea of what is right and wrong for everyone regardless of their religious, moral, humanistic, or sexual preferences.

The morality crusade that was Prohibition was possibly the most destructive social experiment ever attempted. Not only did it fail to stop the use of alcohol, but led to the rise of organized crime which still holds sway some 80 years later. We can successfully legislate against behaviors that hurt society -- murder, theft, violence and other dangerous acts -- because society benefits when its members are safe and protected.

To suggest that the safety of the world can be threatened by two same-sex individuals reciting vows of commitment before a local official is preposterous. The will to legislate against such an act reflects only our idea to withhold, to punish, to declare before all that it is only our values which matter and that we are right, divinely right.

Virginia Bola is a licensed clinical psychologist with deep interests in Social Psychology and politics. She has performed therapeutic services for more than 20 years and has studied the results of cultural forces and employment on the individual. The author of an interactive workbook, The Wolf at the Door: An Unemployment Survival Manual, and a monthly ezine, The Worker's Edge, she can be reached at http://www.virginiabola.com