Comparisons Most of online sites allow you varying levels of use so that you can actually key in your return information to see how you like program. With turbotax.com and hrblock.com, you only have to pay when you print out your return or e-file it. 2nd Story Software lets you prepare and print out your federal return for free but can only let you file state returns in 24 states.

For analysis of best tax software available, here are links to two excellent articles prepared on subject.

One by ZDNet says ZDNet Reviews pick is H&R Block's TaxCut Deluxe 2001, which snagged Editors' Choice award. The other article is by MSNMoney:

http://www.zdnet.com/anchordesk/stories/story/0,10738,2841716,00.html

http://moneycentral.msn.com/articles ax/basics/8806.asp

If you are interested in more comparison shopping, http://www.epinions.com also provides ratings of tax preparation systems by individuals.

And another good article comparing tax software packages can be found at http://www.usatoday.com/money/perfi axes/2002/02-22-tax- prep-software.htm

CANADA In Canada, there are two electronic methods that individuals can use to send their personal income tax and benefit returns. With EFILE, you use services of any registered EFILE service provider. With NETFILE, you send your return directly to government over Internet. Last year, more than 1.4 million tax returns were received through NETFILE service.

EFILE is an automated system that lets registered electronic filing service providers send individual income tax return information electronically. Using software and a computer, individuals can prepare and save their return on a disc and take it and their documents to an EFILE service provider for transmission. Also, clients can take their documents to a tax preparation service provider who can prepare their electronic return and send it using EFILE.

Netfile http://www.netfile.gc.ca lets Canadians file their personal income tax and benefit return directly using Internet. Income tax returns must be prepared using software that has been certified for NETFILE use.

>From "former About Guides", here is a listing of tax software available for Canadians http://www.formeraboutguides.com/investingcanada axsoftware.htm

Ensure prior to using these products that you see a confirmation on their site that they have received official certification from Canada Customs and Revenue Agency (CCRA).

For a list of currently certified software, visit CCRA at http://www.ccra-adrc.gc.ca/eservices ax/business/efile/menu- e.html#efilesoftware They do note that additional providers will be added to this list as they are approved.

Two of major players in Canada are QuickTax www.quickenstore.ca and Taxwiz http://www.taxwiz.ca

Here is a link to an excellent Globe and Mail article detailing cost comparisons between these two dominant tax software competitors in Canada. SITE PICKS

Tax Assistance from EY Ernst and Young's site has excellent tax tools, tips and calculators. http://www.ey.com

Use pull down menu at http://www.ey.com to choose your country or visit some of links I've chosen from this site below.

Canada - Tax Calculators http://www.ey.com/GLOBAL/gcr.nsf/Canada/Tax_welcome_Calculators http://www.hrblock.ca - H&R Block has over one thousand offices across Canada, and now help is available online as this site provides Canadians with calculator tools, news on tax changes, tips and a section of FAQ.

US Tax Planning Tips http://www.ey.com/global/gcr.nsf/US/Tax_Planning_Tips_2002_- _Ernst_&_Young_LLP

http://www.taxplanet.com - TaxPlanet.com bills itself as "All Things Tax for Individuals" and can claim numerous awards including Forbes Best of Web, Yahoo Internet Life: 100 Best Sites for 2002 (Best Tax Advice) and Money Magazine "Best Tax Site". Tips, tools, new legislation, tax news and guides - it has something for everyone.

And finally, here is an excellent article from USA Today with a comparative price chart for tax software. http://www.usatoday.com/money/perfi axes/2002/02-15-efiling.htm

Think $30 here or there won't make any difference? Think about this. Do it twice a week and you've just lost over $3,000 for year in potential business. And when you consider that some of that $3,000 in business would have become repeat business, you're cheating your business out of some serious income.

Apply same thought process to when you actually ARE working also. What's better use of your time -- writing an article for this week's issue of your ezine which will hopefully be picked up by other sites and publishers, thereby providing you with valuable free publicity -- or stopping what you're doing every ten minutes each time you get new email? And reading it.

Remember: hour or two you spend writing your article needs to return equivalent of $40 in income. Writing articles is equivalent of free advertising. You can *easily* generate at *least* $40 in income with that sort of no-cost publicity. My articles published on other websites and in other ezines bring me hundreds of new visitors each week. All for about two hours worth of work on my part. No amount of time spent reading email will ever do that.

Contrast how much income you generate by reading non- business-related email during working hours. Zero. It makes absolutely no contribution to your bottom line. So, don't do it when you're working. Do it on your own time.

By having your "hourly rate" uppermost in mind at all times, you can always decide what's best use of your time. Quite simply, it's whatever alternative will make a direct contribution to your bottom line.

Now, obviously, no-one's going to step forward and hand you $20 every time you complete an hour's work. You're not someone else's employee - you're running your own show.

Some weeks you'll put in 50 hours but will only receive $100 that week. Or less. But other weeks, you'll put in same number of hours and bank $1,500. It's swings and roundabouts.

It's a good idea to review your expenditure of time against revenue generated on a monthly or bi-monthly basis to get an accurate picture of how you're tracking.

The point is to know what your time is worth so you can ensure you're getting maximum return on your investment that you possibly can.

It will also help you to determine when all-important big step of hiring employees is most cost-effective thing to do. If you can generate more income from each hour if you are free to devote your time to business development activities than it will cost you to pay an employee to take over routine, administrative tasks that are currently sucking up all your time, you should hire employee. If you don't know what your time is worth though, how will you ever know when that time has come?

So, next time you're not feeling particularly motivated to write that article and think you'll maybe just go read newspaper for an hour or so instead, consider this. Would you rather spend $20 to read newspaper at 11:15 on a Tuesday morning or would you rather read it for free at 7:30?

Time is money and money is time. Spend them wisely.