Taxes

DTR 97/D4 sets forth ..... prescribing the characteristics of electronic recordkeeping systems required to make computerized accounting systems sufficient for tax purposes.

The level of controls must be sufficient to ..... that the records retained in the computer system are secure and accurate.

The ruling provides that any tax records using this technology must be stored for the ..... period of five years.

In the new tax ruling, the ATO's ..... is that the general principles governing records processed and kept in an EDI (electronic data interchange) environment are the same as those for a normal computerized accounting system.

Beginning on July 1, 1998, taxpayers may be eligible to claim a nonrefundable ..... Learning Credit against their federal income taxes, for the qualified tuition and related expenses of the students in the taxpayer's family who are enrolled in eligible educational institutions.

..... accounts are accounts with commercial banks and credit unions that pay interest but cannot be used directly as money (by, for example, writing a cheque); these accounts let customers set aside a portion of their liquid assets that could be used to make purchases while earning a monetary return.

For sophisticated investors, our firm, also registered as a ..... Trading Advisor (CTA), offers a wide variety of investment and trading solutions to suit various portfolios and investment strategies in asset management using commodities, futures and options.

..... Oscillator is a momentum indicator developed by George Lane that measures the price of a security relative to the high/low range over a set period of time; the indicator oscillates between 0 and 100, with readings below 20 considered oversold and readings above 80 considered overbought.

New road or highway taxes are called ......

..... taxes are imposed on land and home owners.