V.I.S. Newsletter

January 25, 2004

by: Marie Lardino

Tuition Tax Deductions

Since the Equity in Education Tax Credit for the Ontario government only survived one year (2002), tuition paid to private schools no longer qualifies for this credit. It therefore leaves two options available for parents with respect to deductions/tax credits.

Firstly, there is an element within the total fees that relates to child care. Where the institution offers child care as well as an educational program, only that portion of the fees relating to child care qualify. This would include things as supervision before and after class or during lunch and breaks. However, when the payment is made for a child under compulsory school age, it is generally considered to be for child care rather then education “unless the facts indicate otherwise”. In the past, child care has been considered to be 25% of the total fee.

Secondly, where a child with special needs may be attending the school, there is an additional element of the fees considered to be medical in nature and would therefore qualify for a medical expense under the medical tax credit rules. A child with special needs is a child who has behavioural, communicational, intellectual, physical or multiple needs or conditions as determined by a professional assessment equivalent to the assessment provided for under the Education Act. If the attendance at the school was prescribed by a professional, all of the tuition, (or a portion thereof) could be considered for the medical tax credit.

These items should be reviewed with your tax advisor as each taxpayer may have different considerations.

Leanne LaRose

Kriens~LaRose, LLP Chartered Accountants

37 Main Street Toronto, Ontario M4E 2V5

Phone: 416 690-6800 Ext 221 • Fax: 416 690-9919

Sports report for week of January 19-23

by: Jeff Gillespie

On Monday, the Boys Basketball team kicked off their season against Alan Howard Waldorf School in a home game at St. Aidan’s. There was plenty of drama and excitement and the team was encouraged by support from our fans. In the end, Voice was defeated on the scoreboard but took many positives away from what was for some their first game experience ever. On Wednesday, the boys traveled to Crestwood Preparatory College to face a much bigger opponent on a much bigger court. It was a very close game, with Voice tying the game in the dying moments of the first half. In the second half, Voice was out-rebounded by a lineup that included several six-foot players. Voice managed to play a disciplined game and stayed in it to the end, narrowly losing 45-32. After the game, the players felt that they had all improved individually and as a team and were excited about the rest of the season. The boys look to put one in the win column on Monday, January 26 at home against Northmount. Come out and cheer them on!

The Girls Volleyball team continued to impress despite having to practice without a net. On Tuesday, the girls defeated Willow Wood 2 games to zero, and displayed great teamwork and communication on the court. In their second match, they faced back-to-back defending champions, Alan Howard Waldorf School. Both games in the match were close and Voice put pressure on the home team to come away with the wins. The AHWS coach remarked that it was the toughest match they had played this season. The girls look forward to meeting them again. Coaches Jeff Gillespie and Lorraine Deska are thrilled with the team’s development and all the girls are having fun. They are now 2 and 2 on the year.

Thank You......

- parents Jeff Vernon, Judy Kalyan, Lorraine Deska, Chuck Barhydt, Julian Peters, Brad Gerster, and grandparents Pearl Walker, Jim Walker for driving our kids to games.

- David Trevor for his donation of a brand new lazer printer. The kids are making great use of it in classroom 3.

- Sue Brophy for the donation of a used Dell computer. It's up, running and being put to good use.

Have a good week!

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