September 21, 2012 07:43
From the Accounting World
CANADA REVENUE AGENCY 2012 CAMPAIGNS
CRA began a plan of “campaigns” three years ago. A campaign is a program of attack on specific sector of personal and corporate tax. Their approach is to send out a letter to “let you know” what the rules are (as they interpret them). They suggest that if you have been doing something incorrectly, then you have a chance to correct it without a penalty. Getting this letter from CRA can be quite upsetting as it is often worded as though you “are guilty” of doing something incorrectly.
The 2012 Campaigns are as follows:
1. Rental income reporting (including illegal suites, recreational property and personal use property.
2. Payments to non-arm’s length individuals (children, spouses and non-arm’s length individuals and companies.
3. Individuals reporting commission income, including all employed commissions (this targets restaurants (servers), hair dressers, commission based sales persons and all others reporting commission income)
September 21, 2012 07:38
Prue Critchley's horse breeding business began with the purchase of a Morgan mare in 1987. We had emigrated from the UK in 1982 and I was finally able to fulfill my dream of owning horses. Shortly after Prue purchased an Arabian gelding, Keylyn TH Censor, for endurance and competitive trail. He completed 4500 miles in competition including the Tevis - one day 100 mile ride in Calfornia. She enjoyed the characteristics so much that she decided to breed her mare to his sire. This produced Prue's next Endurance and CTR horse, Fort William+/ who has completed over 5000 miles in competition.
2002 brought a major purchase to Prue's farm, a beautiful Arabian stallion, Perdition VF (Probat x Peleryna by Algomej.) He died very unexpectedly in 2010 - Prue was devastated to lose her special stallion.
When *Empres became available on the sale market, Prue's thoughts were " Here is another beautiful stallion with a very similar pedigree, A few months later, he was mine!"
*Empres is a son of the legendary horse Monogramm, his dam, Empressa, a Polish National Champion mare is by Probat. Empressa is from Michalow's famous "E" line and includes the stallions Eukaliptus, Bandos and Celebes.
*Empres was born at Michalow State Stud, Poland in 1995 under the direction of Ignacy Jaworowski. He was Top Five colt at the Polish National Junior Show in 1996. He successfully raced in Warsaw as a three year old and then stood at stud at various farms in Poland until he was sold through the Polish sale in 2002. Empres relocated to the Netherlands and was shown at the Dutch National Stallion Show where he earned First Premium in 2003 and the Belgian Stallion Licencing, Gold Certification also in 2003.
Empres was exported to the US in 2008 where he was shown at several shows including Scottsdale where he achieved Top Fives and Top Tens in halter and sport horse classes.
On arriving in Canada, Empres was shown in Sport Horse and in Main Ring Halter. Empres finished the year top ten in Stallion Breeding.
2012 saw Empres winning Championship in Sport Horse In Hand at this year's Canadian National show. Empres went on to Top Ten in the large Sport Horse Under Saddle, placing 4th.
"September 2012, Empres will be coming home to spend the winter relaxing and being ridden by myself." says Prue
Empres has sired 25 foals in Poland, several have been successful race horses, one has excelled in dressage and was named the Top Arabian Horse Under Saddle in 2009. He has 2 foals in the US and one in Australia.
Empres was CA and SCIDs tested upon entry into Canada. He is SCIDs clear but a CA carrier. We ask all mare owners to test their mares prior to breeding and only negative mares will be bred to ensure that no CA foals are ever produced. So many of the great horses of the past have been carriers for both genetic diseases and it is fortunate now that testing is available so that potential disaster can be avoided.
"Empres' future looks very rosy! He is enjoying the dressage and shows well in hand - with his wonderful disposition he has a lot to offer the Arabian horse world and we are so enjoying being a part of his success both in the ring and the breeding shed. He will return to DJ Cairns next year for further training and showing."
September 14, 2012 11:48
Neil McLeod has been riding continuously since he was 6 years old, but he says he could not have predicted where his love of horses and training them would eventually take him.
On a recent visit to Brandon, Manitoba I was delighted to tour Thunderbird Horse Center and learn more about the humble beginnings of this family-owned and operated business. McLeod sees his own curiosity and desire to learn as two of the qualities that resulted in what is now one of Canada’s largest training and AQHA breeding facilities. Owners from across North America come to buy some of the best AQHA horses or send their horses here for Neil’s brand of performance training. Thunderbird bred and trained horses consistently win in Roping, Working Cow Horse, AQHA Versatility, Reining and Ranch Horse Competitions across the country.
Thunderbird Horse Center is home to approximately 100 AQHA horses that have been produced through a 30 year, six generation breeding program. During my visit, I also saw beautifully-maintained facilities. Most striking is the unique “No Boundaries” Equine Challenge course, a layout of 15 obstacles designed to measure horsemanship abilities in a controlled environment. Neil obligingly demonstrated the skills in hand of his own equine athlete Pompasas, who appeared to enjoy climbing up and posing on the pedestals as much as we enjoyed watching him. This course is the site of the exciting No Boundaries Equine Challenge, a sponsored event organized annually by Thunderbird Horse Center.
Neil and his partner Kathy exhibit all the strengths of successful business people, particularly a down-to-earth sense of ethics.
“We aim to treat all customers and clients fairly and honestly,” McLeod says. “Our mission is to create the very best horses we can with the time and resources we have available.”
Days at Thunderbird are filled with the maintenance of horses, completing registrations, office administration, special events, training and lessons. Neil does a lot of ground work with each horse and operates from the premise of understanding what a horse is thinking and feeling. The McLeods see their biggest challenge as “how to get 20 hours out of a 10 hour day.” Organization and building a great team helps to overcome this challenge. Their advice to anyone wanting to start a breeding/training program includes the recognition that it is never about the money. It is about beating the odds with the desire to see a vision become reality.
“Never quit learning,” Neil suggests, “in all walks of life. When horsemanship is good, it will never let you down.”
Patience, hard work and never losing sight of the dream has paid off for the McLeods. Their future plan is a simple one – to make Thunderbird Horse Center the best it can be. Looks like that may have been already achieved!
Thunderbird Horse Center was established in 1977 and has grown to one of Canada’s foremost producers of quality performance bred AQHA horses. We have something for everyone from prospects to well-broke show ready horse and we also offer lessons, boarding and training. Visit us in-person or at http://www.thunderbirdhorses.com/cms/
Carol Upton (604) 886-8951
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