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paid directly or indirectly to minors Minor bene ciaries will now pay a tax at the highest rate about 32 percent on ineligible dividends This is called the kiddie tax Here s a closer look at the rules: A special tax, at the top marginal rate, will be imposed on certain income (called split income ) received by individuals under age 18 throughout the year This special tax will apply to taxable dividends and other shareholder bene ts from private companies (both Canadian and foreign), including dividends received indirectly through a trust The tax will also apply to income from a partnership or trust that supplies property or services to, or in support of, a business carried on by a relative of the child or in which the relative participates Rental income will generally be caught under these rules (as of December 20, 2002) Income subject to this tax will not be eligible for any deductions or credits, except the dividend tax credit and the foreign tax credit where they apply The measures do not apply to payments to or for adults (those 18 or older in the year) The measures do not apply to dividends from publicly traded shares The measures apply to transactions in 2000 and future years

Although I ve focused on basic Ethernet equipment and dial-up modems for configuring network connections, Linux supports many, many other types of network equipment as well as different protocols for communicating over that equipment. Here are a few examples: ISDN Integrated Services Digital Network (ISDN) lines were the preferred method of high-speed data lines to small businesses in the United States before DSL became widespread. It is still popular in Europe, but is being supplanted by more affordable DSL equipment. ISDN4Linux drivers and tools are available in many Linux systems for connecting to ISDN networks. USB cable modem Most cable modems offer an Ethernet port that you can connect to directly from your computer s own Ethernet port. However, if you don t have an Ethernet port, often you can connect to the cable modem through one of your USB ports. (You may need to manually load a usbnet or cdc_ether driver to get this to work.) Token ring Although rarely used now, token ring network cards are still supported. Support for token ring network cards is included in most Linux systems, although token rings are rarely used now. They were once popular at locations that had many IBM systems. PLIP It s possible to connect two computers together from their parallel ports so that they can communicate using TCP/IP protocols. Parallel Line Internet Protocol (PLIP) requires only a special type of null modem cable (for the specs for that cable, refer to http://tldp.org/HOWTO/NET3-4-HOWTO-9.html). Most Linux systems have builtin software that enables you to log in, transfer files, and perform other activities over that connection.

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If you ve already set up a family trust or are wondering whether or not it still makes sense to create a family trust to hold shares of your private company, you ll be glad to know that tax savings can still be had Here s what I mean: Any dividends that are paid from your private company to your family trust will face tax at the highest rate going due to the kiddie tax rules The good news, however, is that the money remaining, after taxes, can then be invested in the trust with no concern whatsoever about the kiddie tax or attribution rules

eter and Janice are married and have four minor kids: Tori, Lincoln, Virginia, and Lewis Peter is a shareholder in his own corporation specializing in

For shell scripts, viewing the raw data or HTML source code is a gold mine. Once you capture the data retrieved from a Web site, you can easily extract individual pieces of information. As you can see, the Lynx program is extremely versatile in what it can do. However, with versatility comes complexity, especially when it comes to command line parameters. The Lynx program is one of the more complex programs you ll run into in the Linux world. The basic format of the lynx command is:

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