The federal government and the other provinces apply a residency test instead of basing liability for tax on the jurisdiction of incorporation. The problem is that drivers stomp down on the accelerator to make it through the light, sometimes driving gas consumption to higher levels than if they had stopped and idled, Frala says. The budget accelerates Ontario's capital tax rate cut, but does not change scheduled increases to the capital tax deduction. But fewer know that trying to squeeze through an intersection on a yellow light can conceivably use more gas than stopping for one. The budget extends and enhances the province's film and media tax incentives. Ontario will amend its provincial statutes to improve effectiveness and enforcement, as well as to enhance legislative clarity and flexibility.

It's time to open the trunk and see what kind of weight can be jettisoned. Coddington says he encourages workers to have parts delivered to his plant rather than driving out to suppliers to pick them up. This measure continues support for an industry-sponsored tourism initiative. The estimated number of respondents and recordkeepers is 20,263.

Try to squeeze more out of a gallon of gas by combining trips. Cars run more efficiently when they are kept in tune. As with any credit card, the issuer has the right to change features and fees on short notice. The correct tire pressure, which might be different for front and rear tires, is found in a car's owner's manual.

Golfers who love to tote around their clubs can save weight by leaving them at home when they aren't headed to the course. Everyone knows not to treat stoplights like a trip to the drag strip. Fuels Credit, in accordance with the instructions for that form. Sometimes it's pasted inside the glove box door or attached to a door frame. It is also proposed that the exemption for publications purchased by schools, school boards, community colleges, universities and public libraries be updated to include educational DVDs. It often makes sense to get them tuned more often than the manufacturer recommends.