Deadlines

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=140 BGCOLOR="#330099" TEXT="#080000"> <div> <B> <TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="663" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 97 ><NOBR><div> <I><B><IMG SRC="0bd884e0.png" border=0 width="136" height="78" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></I></div> </NOBR></tD> <tD VALIGN=TOP><NOBR><div> <I><B><IMG SRC="09a09540.png" border=0 width="521" height="84" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></I></div> </NOBR></tD> </tR> </TABLE></B></div> <div> <A HREF="index.htm" TARGET="_top" TITLE="Home Page">Home</A>   |   <A HREF="the_firm.htm" TARGET="_top" TITLE="The Firm ">The Firm</A>   |   <A HREF="services.htm" TARGET="_top" TITLE="Services">Services</A>   |   <A HREF="rate_tables.htm" TARGET="_top" TITLE="Tax Facts Rates">Rate Tables</A>   |   <B>Deadlines</B>   |   <A HREF="what_s_deductible.htm" TARGET="_top" TITLE="Whats Deductible">What's Deductible</A>   |   <A HREF="links.htm" TARGET="_top" TITLE="Links">Links</A>   |   <A HREF="profile.htm" TARGET="_top" TITLE="Professional Profile">Profile</A>   |   <A HREF="contact_me.htm" TARGET="_top" TITLE="Contact Me">Contact Me</A>   |   <A HREF="site_map.htm" TARGET="_top" TITLE="Site Map">Site Map</A></div> <bR> <DIV ALIGN="LEFT"></DIV> <div> </div> </td> </tr><tr> <td valign="top" width=30 BGCOLOR="#EEEEEE" TEXT="#080000"> <bR> </td> <td valign="top" height=340 width="100%" BGCOLOR="#FFFBF0" TEXT="#080000"> <div> Deadlines</div> <bR> <div> <B> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="652" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 209 WIDTH="646"><div> <B>Below you will find a generic list of selected payment and filing deadlines related to various tax filings and payments.  The list is not all inclusive.  Furthermore, the list does not include deadlines relating to payroll, and WSIB. </B></div> <bR> <div> <A HREF="deadlines.htm" TARGET="_top" TITLE="Deadlines"><B>C</B></A><A HREF="#corporate_" TITLE="Deadlines"><B>orporate </B></A><A HREF="deadlines.htm" TARGET="_top" TITLE="Deadlines"><B>Income tax and related filings</B></A></div> <bR> <div> <A HREF="#personal___individuals_are_taxed_on_a" TITLE="Deadlines"><B>Personal income tax and related filings</B></A></div> <bR> <div> <A HREF="#trusts" TITLE="Deadlines"><B>Trust returns and related filings</B></A></div> <bR> <div> <A HREF="#federal_goods_and_services_tax__gst_" TITLE="Deadlines"><B>Goods and Services Tax / Harmonized Sales Tax (GST/HST) returns</B></A></div> <bR> <div> <A HREF="#ontario_employer_s_health_tax__eht_" TITLE="Deadlines"><B>Employer's Health Tax (EHT) returns</B></A></div> </tD> </tR> </TABLE></B></div> <bR> <div>  <A NAME="corporate_"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A>Corporate </div> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="661" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="93"><div> <B>Type </B></div> </tD> <tD VALIGN=TOP><NOBR><div> <B>Jurisdiction</B></div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Balance Payable Due</B></div> </tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Return/Form due</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 148 WIDTH="93"><div> Income tax return</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> Generally, 2 months after year end (i.e. Feb 28, 2012 for December 31, 2011 year end) </div> <div> <B>OR</B> 3 months after year end (i.e. March 31, 2012 for December 31, 2011 year end) for most Canadian Controlled Private Corporations (with some limitations regarding taxable income of associated group)</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 6 months after year end (i.e. June 30, 2012 for Dec 31, 2011 year end)</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="93"><div> Instalments</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> Monthly installments due on the last day of each month</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="93"><div> T4 / T5 information slips</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> Feb 28 of following calendar year (i.e. Feb 28, 2012 for 2011 calendar year)</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="93"><div> NR4 information slips</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> March 31 of following calendar year (i.e. March 31, 2012 for 2011 calendar year)</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="93"><div> T1134</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="16" ALIGN="bottom" WIDTH="231" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="231"><div> 15 months after year end</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="93"><div> T1135 information returns</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 6 months after year end - with corporate tax return</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 66 WIDTH="93"><div> T5018 statement of contract payments</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 6 months after the end of the chosen reporting period (fiscal or calendar year end)</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="93"><div> Notice of objection</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 90 days after mailing date of assessment or reassessment</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="deadlines_m.htm" TITLE="Deadlines"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <div>  <A NAME="personal___individuals_are_taxed_on_a"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A>Personal <FONT SIZE="3" COLOR="#9900CC" FACE="Arial Black" >-</FONT><FONT SIZE="3" COLOR="#9900CC" FACE="Arial" > <B>individuals are taxed on a calendar year basis</B></FONT></div> <div> <B> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="664" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="176"><div> <B>Type</B></div> </tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Balance Payable Due</B></div> </tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Return/Form due</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 ><NOBR><div> Income tax return - employee</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> April 30 of following year</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> April 30 of following year</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 34 WIDTH="176"><div> Income tax return - self-employed</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> April 30 of following year</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> June 15 of following year</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 ><NOBR><div> Income tax return - deceased</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> Later of April 30 of following year and 6 months after death</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> Later of April 30 of following year and 6 months after death</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 ><NOBR><div> Quarterly tax installments</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> March 15, June 15, September 15 and December 15 of the current tax year</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="176"><div> RRSP Contribution</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 60 days following calendar year end, i.e. March 1, 2012 for 2011 (February 29 for leap years)</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="176"><div> Employer automobile reimbursement (1)</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 45 days following calendar year end, i.e. Feb 14, 2012 for 2011</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="176"><div> T1134</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 15 months after tax year end - i.e. March 31 following tax year</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 ><NOBR><div> T1135 information returns</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> April 30 of following year - with personal tax return</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 82 WIDTH="176"><div> NR6 Undertaking</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> January 1 of the year for which undertaking is made or the first day of the month that the non-resident begins to receive rental income</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 82 WIDTH="176"><div> Noticeof objection</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> The later of one year after the filing due date for the year (i.e. April 30, 2013 for 2011 tax year) and 90 days after mailing of assessment or reassessment</div> </tD> </tR> </TABLE></B></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="658" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 30 WIDTH="652"><div> (1) reimburse employer for operting costs for personal use of automobile in the previous year in order to avoid imputed benefit</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 19 WIDTH="652"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="19" ALIGN="bottom" WIDTH="652" HSPACE="0" VSPACE="0"></tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="deadlines_m.htm" TITLE="Deadlines"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <div>  <A NAME="trusts"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A>Trusts</div> <div> <B> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="667" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="87"><div> <B>Type</B></div> </tD> <tD VALIGN=TOP WIDTH="85"><div> <B>Trust Type</B></div> </tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Tax payable due</B></div> </tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Return/Form due</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="87"><div> Trust return (and T3 slips)</div> </tD> <tD VALIGN=TOP WIDTH="85"><div> General (including Inter vivos)</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 90 days after year end</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 90 days following year end (i.e. March 31, 2012 for 2011 tax year)</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 16 ><NOBR><div> Trust return </div> </NOBR></tD> <tD VALIGN=TOP><NOBR><div> Testamentary</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> 90 days following year end</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 90 days following year end</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="87"><div> Notice of objection</div> </tD> <tD VALIGN=TOP WIDTH="85"><div> General (including inter vivos)</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 90 days after mailing of assessment or reassessment</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 82 WIDTH="87"><div> Notice of objection</div> </tD> <tD VALIGN=TOP><NOBR><div> Testamentary</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> N/A</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> The later of one year after the filing due date for the year (i.e. March 31, 2013 for December 31, 2011 tax year) and 90 days after mailing of assessment or reassessment</div> </tD> </tR> </TABLE></B></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="deadlines_m.htm" TITLE="Deadlines"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <div>  <A NAME="federal_goods_and_services_tax__gst_"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A>Federal Goods and Services Tax / Harmonized Sales Tax (GST/HST)</div> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="671" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="103"><div> <B>Type </B></div> </tD> <tD VALIGN=TOP><NOBR><div> <B>Jurisdiction</B></div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Balance Payable Due</B></div> </tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Return/Form due</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 148 WIDTH="103"><div> GST/HST return - <B>annually</B> for individual (sole proprietor) with business income with up to $1,500,000 annual taxable sales)</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> April 30 of the following calendar year</div> <bR> <div> (but if total net tax remittable for the current or previous year is $1,500 or more, quarterly instalments are required and are due 1 month after the end of the fiscal quarter)</div> </tD> <tD VALIGN=TOP><NOBR><div> June 15 of the following calendar year</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 131 WIDTH="103"><div> GST/HST return - </div> <div> <B>annually </B>(up to $1,500,000 annual taxable sales)</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 3 months after the end of the reporting period </div> <bR> <div> (but if total net tax remittable for the current or previous year is $3,000 or more, quarterly instalments are required and are due 1 month after the end of the fiscal quarter)</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 3 months after the end of the reporting period</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 98 WIDTH="103"><div> GST/HST return - <B>quarterly</B></div> <div> ($1,500,001 to $6,000,000 annual taxable sales)</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 1 month after the end of the reporting period</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 1 month after the end of the reporting period</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 98 WIDTH="103"><div> GST/HST return -    </div> <div> <B>monthly</B></div> <div> (in excess of $6,000,000 annual taxable sales)</div> </tD> <tD VALIGN=TOP WIDTH="73"><div> Federal</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 1 month after the end of the reporting period</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> 1 month after the end of the reporting period</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="deadlines_m.htm" TITLE="Deadlines"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <div>  <A NAME="ontario_employer_s_health_tax__eht_"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="1" ALIGN="bottom" WIDTH="1" HSPACE="0" VSPACE="0" ></A>Ontario Employer's Health Tax (EHT)</div> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="661" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 16 WIDTH="93"><div> <B>Type </B></div> </tD> <tD VALIGN=TOP><NOBR><div> <B>Jurisdiction</B></div> </NOBR></tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Balance Payable Due</B></div> </tD> <tD VALIGN=TOP WIDTH="231"><div> <B>Return/Form due</B></div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 ><NOBR><div> Annual return</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="73"><div> Ontario</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> March 15th of the following calendar year (i.e. March 15, 2012 for Dec 31, 2011 calendar year)</div> </tD> <tD VALIGN=TOP WIDTH="231"><div> March 15th of the following calendar year (i.e. March 15, 2012 for Dec 31, 2011 calendar year)</div> </tD> </tR> </TABLE></div> <bR> <div> <TABLE BORDER="2" CELLPADDING="2" CELLSPACING="1" WIDTH="75" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" BGCOLOR=#BBBBBB > <tR> <tD VALIGN=TOP BGCOLOR=#BBBBBB HEIGHT= 14 ><NOBR><div> <A HREF="deadlines_m.htm" TITLE="Deadlines"><B>Back to Top</B></A></div> </NOBR></tD> </tR> </TABLE></div> <bR> <bR> <bR> <bR> <bR> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="647" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 57 WIDTH="641"><div> Copyright <FONT SIZE="1" COLOR="#330099" FACE="Symbol" >ã </FONT>2006 Drora Dan Chartered Accountant.  All rights reserved.</div> <div> <A HREF="http://www.globalscape.com" TARGET="_top" TITLE="http://www.globalscape.com"><IMG SRC="0c154290.gif" border=0 width="84" height="41" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></A></div> </tD> </tR> </TABLE></div> <bR> </td> </tr></table></body>