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

A Bit About Bare Root Roses...

Scents from the rose garden filling the air as you walk by... it's a lovely summer scent that you can enjoy every year. Many gardeners know that the rose is referred to as the queen of all flowers, and you can see the history in the rose by traveling back in time to Europe. The rose is a plant whose scent predominates the historical gardens all over the world. Historical gardens in Europe include the use of Roses, Peonies, Honeysuckle, and a few other strongly scented plants. The rose creates the feeling of royalty, color, and elegance all in the same instant

The rose bush is a perennial that will fill your garden space without much added work.

In planning a rose garden, you might have the option to plant roses that are bare root. What are bare root roses? Bare root roses are plants that you will dig up from your family or friend's house and bring back to your own garden. The plant that you dig up without bringing the soil that the plant lived in to your garden is a bare root plant. Here, we are going to discuss more about bare root roses, and how to plant them for your rose garden success.

Bringing the bare root plant back from the store, your friends or from your supplier, you should soak your bare root plants in a bucket of water overnight before planting. In planning your rose garden, you can dig your hole for your new plant, loosing the soil where you will place your new rose bush. Using the soil that you loosen in the hole, pile or mound it in the middle of the hole to support the plant during and after planting.

Placing your bare root plant in the hole, center it on the mound of dirt and back fill around the plant. Do not pack in the soil, but loosely back fill the soil around the plant to an inch above where planted in the soil before. You can tell how far the plant was in the soil earlier by the green on the stalk of the plant. Water the rose bush once again with ample amounts of water.

After watering your rose bush well, cover the soil with mulch to hold moisture. The mulch around the rose should not actually touch the thick stalk of the plant, but instead be a half-inch to an inch from the stalk. Watering your rose bush at least once a week, for the first month after planting, will bring the first breath of success in your new rose garden.

Rose Garden Tips...

The rose garden ultimately is a get away for you and your thoughts any time of the day. You can plan and create a rose garden of your own that will take away the stress of your day with its beauty. The rose garden that you love and admire so much can be yours if you follow a few easy steps in planning and in raising your roses.

If you have never raised roses before, we have a few great tips and ideas lined up for your reference. One important thing to remember is that roses do love the sunshine. In the garden that is full sun areas only, you will have great success in growing roses. If you have a partially shaded area where you want to grow new rose bushes, you may want to consider moving your plants to where your roses will receive at least six hours of sun a day or more.

When first planting or transplanting a rose bush, water will be an important factor. You will need to water your roses at least once a week as your rose establishes itself. The soil that you plant your rose in does need to drain well, this is important. The rose bush will not thrive in the area moist all of the time. Refraining from planting your rose in an area that fills with puddles will aid in your successful rose gardening.

As your roses grow and change every year, you will need to pick off the dead head flowers. Picking off the flowers that are dead will bring new life to your bush. If you find black spots on the leaves of your rose bush, this will keep your plant from suffering and from any disease from spreading over the entire plant. Treating your plants at the first sign of Japanese beetles is going to save their luscious green leaves from these tiny creatures.

In the spring of the year, you will need to prune your rose bush. The blackened portions of your rose bush need pruned away to promote additional new growth over the entire plant. While pruning your plant in the spring season, pull weed starts so that your plant is not in competition for water or soil nutrients over the growing seasons.

As you plan your rose garden and begin placement, planting roses of the same color next to each other will enhance the over all look of the rose garden. Using too many flowers in one area though, can make the entire rose garden look more jumbled than a wave of color.

One last thing for you to think about when creating and planning a rose garden is to remember to test your soil. Soil testers are widely available and relatively inexpensive. When testing your soil, your pH level is going to be most important for success with roses. A pH level of 5.5 to 6.6 is the ultimate situation for raising a rose garden of your own.

Gordon Goh is author of the free, informative website Simply Flower Garden offering quality useful tips for flower garden lovers.

Clear Wax Candles vs. Gel Candles

In the last five years a new type of clear candle has emerged - freestanding resin-based (aka clear wax) candles. Using a base of mineral oil, the candle uses a patented resin as the stabilizer, creating a candle that outshines both traditional paraffin and gel candles. It requires no container like gel candles, burns longer than paraffin and holds more fragrance than both. The flame burns down through the inside of the candle as light radiates through the candle's side wall. These resin-based candles can be made in any traditional paraffin shape, with no bubbles. This lends them more decorative appeal than gel candles and more durability than paraffin candles.

A handful of manufacturers have embraced this new technology, but many large manufacturers have avoided gel candles altogether. Candlemakers site the dangers of gel candles as a reason for not offering the clear freestanding candles. Resin-based candles have unfairly been lumped into this category. Gel candle safety concerns while valid, revolve mostly around containers and embeds, of which resin-based candles have none. As a result, clear wax candles are a much sought after commodity in places like eBay and other online venues.

Imagine a candle you can see through - with no bubbles. There are no seascapes or flammable embeds in these candles - just pure clear color and sheer fragrance. This is the resin-based candle reality. Elegant and refined, but unpretentious for the decorator. The Oprah Magazine even featured clear wax candles in the O List a few years ago as an alternative to shorter burning paraffin counterparts. Resin based candles actually cost less per burning hour than most paraffin candles and don't pose the safety risks of gel candles.

Whether in front of a mirror or alone in the darkness, the colorful radiance of clear wax, resin-based candles is something you have to see to believe. When you stand on one side of a candle and look through to the other, the difference becomes clear.

Lisa Robbin is the Director of Product Development for the giving candle, the maker of Heavenly Gems resin-based clear candles. Lisa writes articles on all things candle related in an effort to educate consumers about making the most out of their candle purchases. You can email her directly at lisa@thegivingcandle.com

Protect Yourself from Being Accused of Sending SPAM

Email is a vital part of doing business online, but are you setting yourself up for SPAM complaints? If you are accused of spamming, whether it's true or not, there are serious consequences that could potentially shut down your online business.

Are Your Emails CAN-SPAM Compliant?

The CAN-SPAM law has caused quite a bit of confusion about what is and is not acceptable when sending out business or commercial related emails.

Here is the link to the official Federal Trade Commission's webpage "The CAN-SPAM Act: Requirements for Commercial Emailers" that explains the CAN-SPAM law and how to comply.

http://www.ftc.gov/bcp/conline/pubs/buspubs/canspam.htm

Pay particular attention to the second paragraph:

"The law, which became effective January 1, 2004, covers email whose primary purpose is advertising or promoting a commercial product or service, including content on a Web site.

A "transactional or relationship message" ? email that facilitates an agreed-upon transaction or updates a customer in an existing business relationship ? may not contain false or misleading routing information, but otherwise is exempt from most provisions of the CAN-SPAM Act."

UCE is Unsolicited Commercial Email - Bulk emailing to people that have not requested your information and you do not have a business relationship with. Things like purchasing bulk email lists or sending advertisements to those who have not specifically requested them.

A "Transactional or Relationship Message" is completely different. This type of email covers any type of message a person specifically asks for. It also covers emails sent to people that have purchased something from you, because now there is an established business relationship. Such messages include: opt-in eNewsletters or eZines, thank you emails, receipts, etc. Be careful to not cross the line into UCE emails.

What IS SPAM

An email message not in compliance with the CAN-SPAM law.

An email message that you don't remember giving permission to receive may be perceived as SPAM.

What is NOT SPAM An email from a friend of yours is not SPAM.

An email that you asked for is not SPAM.

An email from someone that has an open-ended invitation for them to send you email like a newsletter or tips of the week is not SPAM.(Unless you have previously asked them to stop sending you email.)

An email thanking you for your recent product purchase is not SPAM.

Avoid Being Accused of Spamming

Even one SPAM complaint against you could potentially shut down your online business. ISP's have a tendency to act first and ask questions later, if at all. Being accused of spamming can cost you big money and it's best to avoid it at all costs.

Make Sure Your Email Message is Compliant with the CAN-SPAM Law.

Build your own opt-in or double opt-in email list. It takes longer, but is by far the safest way to protect yourself from SPAM complaints.

Keep records of all subscribers and those that unsubscribe to your mailing list. Include the date, email address they signed up with and their IP address, if known. If you use an automated system, it's very easy to do this. I would not recommend trying to keep up with it manually.

If you do wish to build your email list using a lead or subscriber service, make sure their method of gathering subscribers for you is ethical. They usually include an ad for different opt-in offers and the person can pick and choose which lists they would like to join. They then directly subscribe to your email list. Make sure to read their policy on what to do if you are accused of SPAM. This is different than opt-in list providers (below).

Avoid Opt-In List Providers. These services sell "targeted" email lists that are gathered by others for you. The quality of these type of services varies a great deal. If you want to use this type of service, make sure the service you hire is building a list for YOU and it consists of double opt-ins. If they are just using a cut and paste version of lists that already exist, you could be in trouble.

Don't ever purchase or send to "bulk" or "targeted" email lists, including those cheap ones sold on CD's, no matter what the people selling it are telling you. They will be most likely the beginning of your undoing!

Stay away from email list whose source is FFA (Free For All). In fact, stay away from anything that has to do with FFA sites at all.

Always provide high quality content in your messages.

Avoid using the most common "Spam Filter Trigger" words. Words like "free", "guarantee", and "special" are likely to trigger your customers spam filters.

If you have an Affiliate Program, make sure you include an "anti-spam" provision in your agreement.

NEVER mention the word "SPAM" in your messages. Instead, use a message like "This message is for subscribers only. If you did not request to be subscribed to our list, please click the unsubscribe link below or contact us at your@emailaddress.com to be removed promptly."

NEVER "Harvest" or "Capture" email addresses from any source. Especially any type of online group or community.

NEVER post your marketing sales copy to newsgroups or mailing lists that are owned by others without permission!

If You Get Accused of Spamming

You must act quickly and with a level head.

Don't take it personally!

Remove the accuser from your email list immediately.

Contact the provider that the complaint was registered with and present your records of when the person subscribed, their IP address and let them know your email list is an opt-in or double opt-in list.

Follow the instructions given to you by the provider promptly.

If you follow the guidelines above, you can drastically reduce your chances of being accused of sending SPAM. Above all, before you send out any email message, make sure it contains high quality content that provides value to your readers. Ask yourself if you would want to receive the email message you are sending. If it's all fluff and sales messages, rethink your message before sending. If you do ever get accused of spamming, make sure you take prompt action to minimize the damage.

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Season Your Pans for Non Stick Cooking

Nothing is more frustrating than trying to cook a delicious meal and having it stick to the bottom of the pan. A well season or cured pan will make cooking more fun, easier to clean and create better tasting food. There is a saying in the restaurant business; Hot pan ? Cold oil. Meaning never put the oil in a cold pan and then heat it up. By heating the pan first and then adding the oil, then immediately the food, you'll have much less sticking. Furthermore if you season the pan when you first purchase it, you will have even better results.

Curing by metal types

Stainless Steel ? Unfortunately stainless steel cannot be seasoned because of the hardness of the metal. A matter of fact I don't know of a single restaurant which uses stainless steel pan. They are great for storing food because the food won't react with the metal, but horrible for cooking. My advice is just stay away from them altogether.

Aluminum ? First wash the pan with soup and water using a sponge or cloth (no steel sponge). Rinse and dry thoroughly. Heat the pan until hot then add two ounces of oil to the pan. Carefully swirl the pan so the oil coats every part of the pan. Let the pan cool. Remove the oil and repeat the process one more time. From this point on, never use soap again. Wash with warm water and dry with a paper towel. If some food does stick us a little salt with oil and a paper towel to remove it.

Teflon and other non stick surfaces ? Non stick technology has come a long way over the years and there are dozens of infomercials to prove it. But the truth is even non stick pans will eventually stick. Follow the steps for seasoning aluminum pans and your non stick pans will last longer and perform better. Remember after the first time, never wash with soup again.

Cast iron and wok's ? For cast iron and wok's the process is similar, but because of the nature of the metal you'll heat the pans to a much higher temperature. Fist wash the pan with soup and water then dry thoroughly. Heat the pan up until it is very hot. Add two ounces of oil and swirl to coat all sides. Let cool and remove excess oil. Heat the pan up again until it begins to smoke. Add more oil and repeat the process until you've done this three times. Never wash again and always store you pans at any angle or by hanging so they won't rust.

By taking the time to properly season you pans, you will enjoy cooking much more and increase the life of your investment. I recommend spending a little extra money and buying good quality pans and take care of them, in the long run you'll be much happier. Another tip is to never buy pans with plastic or wooden handles because you can't place them in the oven. As you increase you cooking skills you'll find many recipes start on the burner then move to the oven. By having an all metal pan this transition is flawless.

About The Author

Chef Richard has worked for some of the top fine dining restaurants in Washington State and is the author of the ebook "Chef's Special". You can find free recipes, informative articles and order the ebook at http://www.csrecipes.com