If your income as a single is under around $20,000. or as a family about $25,000. call your local Canada Revenue Agency to find out whether there's a clinic near you where volunteers trained by the income tax people prepare income tax returns for low-income people without charge.

There are hundreds of such clinics throughout Canada - about a dozen such in London, a city of just uner 350,000 and some in towns in surrounding counties.

I'd hoped to get such clinics organized in Huron County, where I lived about 25 years ago, where there were none, 30 - 60 miles north, but am embarrassed to report that I haven't done it ... yet.

Or there may be individuals who've had such training that offer the service - some at their location, some at yours.

It must be a simple return - no complicated investments, farm or business situations, etc. are covered.

Good wishes for being able to reduce your liability.

As I'm to go as a volunteer to a clinic in a shopping centre on Thursday and didn't take the training upgrade this year, thought I should become familiar with the system, so did a preliminary run-through of my own tax last night.

With income somewhat less than $40,000. I'll need to pay less than $3,600. tax, if I've calculated correctly.

I figure that if you can arrange to pay less than 10% in tax, you're not doing too badly.

Having worked as a personal financial advisor for 20 years ... helps.

A number of people and agencies offer tax preparation service at this time of year. I've called several to ask whether a number of their clients ask, at the conclusion of their session, for suggestions as to how they might arrange their affairs somewhat differently to result in a lower tax bill in later years.

Almost everyone says that they almost never get asked such a question.

I'm astonished - someone who prepares my tax return knows quite a lot about my business. Knowing the tax rules as that person does, almost certainly they could offer suggestions that could well reduce my tax load substantially.

Avoiding taxes ifs every taxpayer's opportunity - it's evading them that gets one into trouble.

Good wishes for effective use of your money.

ole joyful