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When Should a Tax Lawyer be Used?
For most, filing taxes and dealing with the Canada Revenue Agency (CRA) can be scary and confusing. Even for those who file their taxes on time and have nothing to hide, the CRA can often make mistakes that lead to unfair enforcement and tax litigation. As such, there may be various times when you may seek legal assistance to navigate your way through a variety of tax issues. We will outline below a non-exhaustive list of when it would be helpful to enlist the expertise of a qualified tax lawyer.
Tax Lawyers, Audits, Objections and the Tax Court of Canada
If you are being audited, this is your first chance to prove your filings are correct. Having a tax lawyer right at the start of your tax dispute will ensure your first opportunity to defend the way you've filed your tax returns is not wasted.
If you disagree with a CRA assessment or reassessment, you may dispute this through a Notice of Objection. You can do so by writing a letter to the Chief of Appeals at your tax services office, or by filing a T400A Objection form. The success of an Objection often depends on the level of detail and supporting documentation provided. A tax lawyer will be able to assess the validity of your Objection and ensure you follow through with it correctly. If the CRA does not accept the Objection, you may have the option to bring your case to the Tax Court of Canada.
If you are going to tax court, it is a good idea to have a tax lawyer to represent you and may even be necessary. Tax lawyers have been trained in the law and can navigate through the court system to best represent your interests. Similarly, a CRA tax evasion prosecution or prosecution for failure to file tax returns should only be defended by a tax lawyer. It is a tax battle that may end up in the criminal courts, and you want to ensure that you have the right representation. The lawyers at Rosen Kirshen Tax Law understand the ins and outs of the court system as they have litigated a number of cases with both the Tax Court of Canada and criminal court.
Tax Lawyers and Tax Residency
Canada taxes based on residency, which is different from the United States where they tax based on citizenship. What this means is that it is possible to pay no Canadian tax. That being said, Canadian taxpayers should ensure that they do this properly to avoid problems with the CRA in future. Tax lawyers are well versed in tax residency, and can best advise you on the proper steps to take to ensure that you are not required to pay Canadian taxes on your worldwide income.
Tax Lawyers and the Voluntary Disclosure Program
The Voluntary Disclosures Program (VDP) allows those who have either not filed their taxes, or made mistakes on previous filings, to come forward and correct these errors.
A voluntary disclosure starts with an application to the CRA requesting that you be allowed into the program. If your disclosure is not accepted, your tax returns will still be sent for processing, but you will be hit with major penalties, and interest charges, not to mention possible criminal charges.
Our tax law firm understands the principles of a voluntary disclosure and can assist you with this application, ensuring you meet all of the requirements so that your disclosure is accepted.
Tax Lawyers, Tax Debts and Taxpayer Relief Applications
Taxpayers may struggle to meet their tax obligations for a number of reasons beyond their control. Unfortunately, once you have been assessed or reassessed by the CRA, your tax debt may be due immediately and CRA collections may be breathing down your neck. Tax lawyers know the ins and outs of CRA collections, and are in the best position to assist taxpayers who are trying to get themselves on payment plans. Tax debts can also often lead to significant penalties and interest for those who are unable to make timely payments, thereby increasing an already hefty tax debt. Many people find that themselves in this situation and they may apply to the Taxpayer Relief Program to request relief in the form of waiving interest and penalties. An application for relief may be made by completing an RC4288 – Request for Taxpayer Relief.
While the CRA does provide this avenue for relief, relief is often denied to uniformed applicants who fail to meet the confusing CRA policies for relief. This is because each taxpayer relief application is considered on a case by case basis, by different individuals working out of different offices, and as such, there is often a lack of transparency and consistency by the CRA. Therefore, it may be useful to contact a professional who is familiar with the CRA's administrative policies and procedures to give you the best chance for relief.
If you feel overwhelmed with your tax situation, you are not alone. The Toronto tax lawyers at Rosen Kirshen Tax Law have the expertise and experience to assist you in all tax related matters. Call us now for a free consultation!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.
Joint Bank Accounts, the CRA and Third-Party Liability
Section 160 of the Income Tax Act, and its counterpart, section 325 of the Excise Tax Act, gives the Canada Revenue Agency (CRA) broad powers to collect tax where an individual who owes money to the CRA transfers property either directly or indirectly to a spouse, common law partner or a person to whom he or she is not dealing at arm's length. If you have received an item of value, transferred by an individual with a tax debt, the CRA can and will seize this item from you. The CRA justifies this seizure as the original tax debtor should not have made this transfer and should have instead used the proceeds to pay down their tax debt.
This creates third-party liability because the third-party is now in trouble with the CRA, and liable for the unpaid taxes of the first person. Where this causes serious confusion for many taxpayers, is if families have joint bank accounts. If a tax debtor is depositing funds into that joint bank account, does that mean the CRA can now take action against the other people in the bank account?
The CRA and Joint Bank Accounts – A Tax Court Example
White v The Queen, is a recent Tax Court of Canada (TCC) decision that sheds light on the limit of the CRA's power when assessing third party liability based on deposits into joint bank accounts. This case raised the issue of whether the deposit of funds into a joint spousal account by one spouse constitutes a transfer of property for the purposes of section 160 of the Income Tax Act (ITA) and section 325 of Part IX of the Excise Tax Act (ETA).
Spouses, Mr. and Mrs. White, had been married for over 35 years and owned a joint bank account to pay for their personal and family expenses. Mrs. White used funds from the joint account to make mortgage payments for a home solely owned by her.
Mr. White co-owned a logging company with his brother. However, the company stopped carrying on business and the company assets were sold in 2006 due to a decline in British Columbia's forestry industry. At the time the company ceased to carry on business, it had an outstanding GST and payroll debt. As a result, Mr. White was assessed with director's liability for unremitted source deductions, penalties and interest under the ITA and ETA.
Later in 2013, Mr. White was able to find full time employment and deposited his earnings of $89,806.72 into the joint bank account for the period between March 2013 and March 2014. On March 1, 2016, Mrs. White was assessed under section 160 of the ITA and 325 of the ETA for the amounts transferred into the joint account from her husband. Mrs. White appealed this matter to the TCC.
In this case, the TCC found that Mr. White did not divest himself of the funds when he deposited them into the joint bank account. This is evidenced by the fact that he continued to have full access to the funds in the account and used the funds to pay his personal expenses and certain expenses of his family. The TCC further referenced a Federal Court of Appeal decision, Livingston v. R, and noted that the purpose of subsections 160(1) of the ITA and 325(1) of the ETA are to prevent the thwarting of tax owed to the Minister. The Court found that in no way did Mr. White defeat or hinder the Minister's efforts to collect any tax he owed by placing his remuneration in the joint bank account, as the Minister could have pursued collections activity on money in the joint account at any time.
Therefore, the Court held that the transfer of money by Mr. White into the joint bank account did not constitute a transfer of property for the purposes of section 160 but did occur when Mrs. White later used the funds to pay off a mortgage on a home that she owned alone.
In this case the Crown admitted that the CRA made a blanket decision to include all funds in the joint bank account as transfers of property for the purposes of third-party liability, without conducting an analysis of the actual use of the funds. The Court made it clear that when reviewing a joint bank account for the purpose of issuing third-party liability, the CRA must limit liability to funds used for the benefit of the transferee.
Section 160, and Section 325 assessments are very technical, and normally require some professional assistance. If you are being threatened with a section 160 or section 325 assessment, you need to act quickly. Contact Rosen Kirshen Tax Law for an assessment of your options and see what we can do to help you!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer.
What is the Non-Resident Speculation Tax?
The Non-Resident Speculation Tax (NRST) is a 15 percent tax imposed on the purchase or acquisition of a residential property located in the following communities: Brant, Dufferin, Durham, Haldimand, Halton, Niagara North, Niagara South, Northumberland, Peel, Peterborough, Simcoe, Toronto, Victoria, Wellington, Wentworth, and York. These communities comprise what is known as the Greater Golden Horseshoe Region (GGH). This tax only applies to purchasers that are (1) foreign nationals, (2) foreign corporations, and/or (3) taxable trustees. The tax does not apply to Canadian permanent residents.
The NRST applies to residential properties containing at least one, but not more than six, single family residence(s). Examples of single-family residences include fully detached homes, semi-detached homes, townhouses, condominiums, and apartment units. Examples of residential properties containing more than one family residence include duplexes, triplexes, fourplexes, etc. For more general information and frequently asked questions about the NRST, please the consult the Ministry of Finance Bulletin.
What is the Purpose of the Non-Resident Speculation Tax?
The real estate market in Ontario for the last several years has been characterized by significant price increases for residential homes. The purpose of the NRST was to adjust the real estate market in Ontario and provide affordable housing by discouraging foreign speculators and purchasers of residential real estate in the GGH area.
Am I Liable for the the Non-Resident Speculation Tax?
This tax is relatively new, and was introduced in April of 2017, which means if you purchased a property on or before April 20, 2017 and did not assign it to another person after April 20, 2017, you are not subject to the NRST.
How Can I get a Refund of the Non-Resident Speculation Tax?
There are three situations where a rebate may be available:
- becoming a permanent resident within four years of purchasing your property;
- having a work permanent for at least a year from the purchase of the property; or
- being a full-time student for at least two years after the purchase of the property.
You will still be required to pay the tax upon purchase or acquisition, but you may seek a rebate at a later late. No application may be made more than four years and 90 days from the date the NRST became payable. To qualify for a rebate, the foreign national must exclusively hold the property, or hold the property exclusively with his or her spouse. All rebate applications must be made using the Ontario Land Transfer Tax Refund/Rebate form for NRST. Supporting documentation will be required to substantiate all applications for rebates.
In accordance with the NRST, the law now requires purchasers to disclose information to the government regarding their residency, citizenship, and intentions for the purchased property. Incorrectly disclosing a purchaser's residency can result in monetary penalties and/or tax assessments. When seeking to purchase real estate in international markets, it is imperative to seek advice from local professionals. Non-resident buyers need to understand whether the NRST is applicable to their purchase.
If you have paid the NRST, and are looking to apply for a rebate, give us a call for a free consultation to make sure you are getting the right legal representation!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer.
Tax Evasion and the CRA
Tax evasion includes intentionally reporting income inaccurately, underpaying or completely ignoring tax debt, claiming tax credits to which you are not rightfully entitled, and falsifying records or supporting documents. Importantly, tax evasion is a crime and the consequences can be severe.
An Audit Vs. A Criminal Investigation
The Canada Revenue Agency (CRA) conducts audits to ensure that Taxpayers are not abusing the self-reporting system. CRA powers of investigation for an audit are far reaching and broad, including the ability to inspect and examine documents and property of the Taxpayer, enter any premises and require the production of documents and information.
Criminal investigations must be pursued within the limits of the Charter of Rights and Freedoms, specifically section &, which is the right to life, liberty, and security of the person. If an audit turns into a criminal investigation the Taxpayer is entitled to additional protections. This is why it is important to know when an audit becomes a criminal investigation.
Tax Evasion – What are My Rights?
According to the Supreme Court of Canada (SCC) in R v. Jarvis, "there must be some measure of separation between the audit and investigative functions" of the CRA. When the purpose of an investigation is to determine criminal liability, an "adversarial relationship". When a tax official exercises his or her investigative function, the parties are in an adversarial relationship because of the liberty interest that is at stake. When the predominant purpose of an inquiry is the determination of criminal liability, the Charter of Rights and Freedoms is applicable and all of the protections in the criminal context apply and prohibit tax officials from relying on their "powerful inspection and requirement tools." Unlike an audit that is based on cooperation, the CRA is required to get a warrant to view the Taxpayer's information and documents.
Tax Evasion – What Normally Triggers a Criminal Investigation?
According to the CRA, the following are sources of information that may result in the opening of a criminal investigation:
- Internal referrals within the CRA, including audit programs;
- Tips from individuals through the CRA informant leads program;
- Information from various law enforcement agencies; and
- Publicly available sources of information such as media articles.
Tax Evasion – Am I at Risk of Investigation?
However, not all files trigger a criminal investigation. For instance, a file is typically selected for examination based on the extent of the alleged offence, as well as the likelihood of securing a conviction and the availability of evidence.
The CRA's Criminal Investigations Program (CIP) places priority on the following types of cases:
- Individuals or businesses that not only fail to report their own income, but also promote others to participate in organized tax schemes aimed at defrauding the government;
- Joint investigations with other enforcement agencies, including cases of tax evasion involving money laundering and terrorist financing;
- Major cases involving income tax and/or GST/HST tax evasion, including the underground economy; and
- Substantial cases of tax evasion with an international element.
Hiding money in foreign jurisdictions is also classified as tax evasion. Canadians are required to report their worldwide income to the CRA and hiding offshore assets may be considered a crime. As such, if you have any foreign assets, you may want to complete a Form T1135, Foreign Income Verification Statement, by the filing due date of your income tax return. Or, if you have failed to include foreign assets in previous years, you may consider applying through the Voluntary Disclosures Program.
Tax Evasion, the CRA, and the Consequences
If you are convicted, there can be serious penalties and fines associated with the conviction. The Income Tax Act and the Excise Tax Act both have court fines ranging from 50% to 200% of the taxes evaded and up for five years in prison. The penalty for fraud falls under the Criminal Code and goes up to 14 years. In 2013, the CRA convicted 128 people of tax evasion or tax fraud, and 23 percent of these people served jail time, with the average sentence being 22 months. That being said, the CRA's main objective is collecting the outstanding debts.
If you are being criminally investigated for tax evasion, please contact Rosen Kirshen Tax Law to ensure you have an experienced team of tax professionals to review your case. We are here to help!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.
Possible Taxes on the Sale of a Principal Residence
When you sell your home, you may realize a capital gain. A capital gain is a profit earned on the sale of property. However, there is an exception to this rule if your home is a principal residence which would allow you to pay no taxes on the sale.
What is the Principal Residence Exemption
The principal residence exemption allows homeowners to avoid paying taxes on the capital gains realized from the sale of their primary residence. If a property qualifies as a taxpayer's principal residence, he or she can use the principal residence exemption to reduce or eliminate any capital gain otherwise occurring, for income tax purposes, on the disposition (or deemed disposition) of the property.
The Principal Residence Exemption and the 2016 Changes
Prior to 2016, for every year you have owned your property, it was your sole residence, you did not have to report any income tax on the profits from the sale of your home, or to report the sale of a principal residence at all. However, in an effort to ensure only eligible homeowners benefit from the exemption, the federal government now requires that taxpayers report information such as the proceeds of sale, and details of the transaction to claim the principal residence exemption. See our other article regarding designating your property here: How do I designate a Property as my Principal Residence – T2091 Form
For 2016 and onwards, this information is provided by the taxpayer on Schedule 3 of their income tax return, and by filing Form T2091, Designation of a Property as a Principal Residence by an Individual, for the year the property is sold. It is important to note that only one home is eligible for a principal tax exemption for any given tax year.
If you have sold your home and not reported it in your income tax return, it may be appropriate to submit an application through the Voluntary Disclosures Program to avoid significant penalties.
The Principal Residence Exemption and Possible Taxes
If you sell your principal residence, normally the profits are tax free. However, the Canada Revenue Agency (CRA) may claim that you are in the business of buying and selling homes. If this is the case, then your profit could actually be termed business income. You would have to include 100% of the profit as income, and you don't even get to claim it as a capital gain which would have cut the taxes in half.
Additionally, if you are found to be in the business of buying and selling homes, the CRA may come in and say you should have charged GST/HST on the sale of the property. If this occurs, all of a sudden 13% (in Ontario) of the total purchase price actually counts as GST/HST. Which means you might owe hundreds of thousands of dollars in GST/HST which may remove your entire profit margin.
If either of the above happen to you, it is likely that the CRA will charge you their worst possible penalty known as gross negligence. This adds 50% of the amount owing as a penalty. So if you now owe $100,000, you will actually owe $150,000 before they even start calculating any interest charges.
If you have recently sold your principal residence, and you are worried about the above, call us today! Or if you are being audited for the sale of your principal residence and you need professional assistance, we are here to help! Contact us today!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.
The Power and Limits of CRA Collections
The Income Tax Act grants extensive powers to the Canada Revenue Agency (CRA). The CRA is not your average creditor; they have a variety of tools for collections and their powers are broader. Therefore, if you owe the CRA money, it is important to know the limits of the CRA's power so you can deal with collections in the most effective way.
90 Day Window
The CRA typically grants a taxpayer a period of 90 days to make good on any debt stemming from an assessment before forwarding the case to a collections officer. This 90-day grace period is enshrined in the Income Tax Act. However, this only applies to debts under the Income Tax Act. If a taxpayer owes GST/HST or source deductions, the 90 days does not apply.
Initial Collections Activity
At this stage, the CRA will initiate phone calls to the taxpayer in an attempt to collect on money owed. These phone calls can often be intimidating as collection officers will often threaten legal action. Further, if the phone calls become ineffective, collections may escalate their efforts by making in-person visits to taxpayer's homes or registered offices. It is essential for taxpayers to know that they are not required to speak to the CRA directly. According to section 15 of the Taxpayer's Bill of Rights, taxpayers "have the right to be represented by a person of your choice." In these types of cases, taxpayers should seek advice from experienced tax experts.
CRA Payment Arrangements
Taxpayers may attempt to get themselves on payment arrangements by negotiating with their collections officers. However, communicating with the CRA can create undue stress. This is just one of the many reasons it is useful to have experienced tax professionals negotiate with the CRA collections officers of your behalf. Tax professionals have a deep understanding of the Income Tax Act and can advocate for a payment arrangement between the CRA and the taxpayer to avoid undue hardship to the taxpayer. While the CRA would rather get paid on time, its ultimate goal is to collect the amount owed. A payment arrangement allows the taxpayer to pay smaller payments, that are affordable based on your financial situation, overtime, until the entire debt is paid off.
CRA Legal Action
If initial collections efforts are ineffective, the CRA has the authority to take legal action against a taxpayer. The CRA does not need to sue the delinquent taxpayer in order to obtain a judgement to garnish wages. This means that the CRA can issue a Requirement to Pay (RTP) to garnish your wages. At this stage, you still have the ability to communicate with your collections officer to attempt to arrange a payment plan that may reduce or remove the garnishment. Your employer is required to pay or will be held liable for amounts not remitted.
The Income Tax Act also gives CRA collections officers the ability to seize bank accounts, RRSP accounts, accounts receivables, put a lien on a taxpayer's property, including motor vehicles, and forcing the sale of your home. Seizure and lien action can derail the life of the taxpayer and cause undue hardship. If you are currently dealing with a debt that is being enforced, we can help you better understand the various solutions.
Dealing with the CRA collections department can be overwhelming and stressful. If you are having trouble with the CRA, give our team a call to ensure you have the right advice and effective representation. We're here to help!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.
What is a T2200 Declaration of Conditions of Employment Form?
A T2200 Declaration of Conditions of Employment is a form that allows certain employees to deduct specific expenses that are incurred for the purpose of earning employment income.
Generally, the Canada Revenue Agency (CRA) does not allow employees to claim deductions from their employment related expenses. Most employees cannot claim employment expenses, which means that taxpayers are unable to deduct expenses such as the cost of travel to and from work, or other the purchase of most tools and clothing. Although, there are a variety of employment arrangements that allow for employees to deduct employment costs.
What is a T2200 Declaration of Conditions of Employment Form?
However, in order to be able to claim employment expenses, a T2200 Declaration of Conditions of Employment must be completed by your employer. The purpose of this form is to certify an employee's eligibility for deductions that can be claimed to reduce your overall income which would reduce the amount of taxes you are required to pay. This T2200 form allows you to deduct certain expenses (including any GST/HST) that you paid to earn employment income. However, this can only be done if your employment contract required you to pay the expenses and you did not receive an allowance for them, or the allowance received was included in your income. A T2200 form helps employees maximize their tax deductions for unreimbursed employment expenses.
What is on a T2200 Form?
The T2200 form details the employee's day to day conditions of employment. These conditions help determine which deductions the employee may qualify for based on their type of employment. There are different deductions and eligibility requirements based on type of employment. For instance, the Income Tax Act makes a distinction between employees earning a commission and those earning a salary, and provides distinct rules for transportation employees, employees working in forestry operations, tradespeople, and artists.
If you have more than one employer, each employer must complete and sign separate forms for each year the employee intends to claim the deductions. An employer completing this form is required to complete the form truthfully and return it to the employee.
Do I need to keep the T2200 Form and Proof of my Expenses?
Though the CRA does not require the T2200 to be filed with the tax return, it is best practice for both the employee and employer to keep a copy in the event the CRA asks to see it. If you are audited, the CRA will require a copy to determine what expenses you are eligible to deduct, and which you are not.
It is important to remember that while a signed T2200 form enables an employee to claim employment related expenses, it does not guarantee that the expenses will be deducted. In order to maximize the chance of deductions, it is essential to keep detailed records of all expenses incurred. In a recent Tax Court of Canada decision, the Judge reaffirmed the notion that in a self-reporting tax system, "the burden of proof for deductions and claims rests with the taxpayer." As such, it is imperative that a taxpayer keep detailed documentation in support of all claims being made.
If you are being audited by the Canada Revenue Agency for your T2200 form, or you have been audited and your expenses have been denied, call us today! We can help you get all of your employment expenses to which you are entitled!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.
Filing a Taxpayer Relief Application with RC4288
Have you been charged penalties or interest on an outstanding debt owing to the Canada Revenue Agency (CRA)? Many people find that themselves in this situation and they may apply to the Taxpayer Relief Program to request relief in the form of waiving interest and penalties.
What is Taxpayer Relief?
The Income Tax Act, through a taxpayer relief request, empowers the Minister of National Revenue to waive a taxpayer's penalties and interest, accept late-filed, amended or revoked income tax elections. Importantly, subsection 220(3.1) states that the taxpayer request for relief must be requested within 10 years. The CRA is unable to waive an amount that arose more than 10 years before the request is made.
According to the CRA's Information Circular IC07-1, which contain the Guidelines for the Cancelation or Waiver of Penalties and Interest ("Guidelines"), the Minister is given broad, open ended discretion to grant penalties and interest relief as per the Income Tax Act. However, the CRA is careful to state that "these are only guidelines. They are not intended to be exhaustive and are not meant to restrict the spirit or intent of the legislation." These Guidelines are meant to enhance the CRA's consistency and accountability to the public and are not binding law.
While the program may reduce the penalties and interest charged, it is important to note that it is unable to reduce the original amount of tax debt owed to the CRA.
What Qualifies for Taxpayer Relief?
The taxpayer relief provisions are set up to allow the Minister to grant relief from penalty or interest in the following types of situations:
- Extraordinary circumstances beyond the applicant's control;
- Actions of the Canada Revenue Agency (CRA); or
- Inability to pay or financial hardship.
Penalties and interest may be waived or cancelled in whole or in part where they result from circumstances beyond a taxpayer's control.
The Minister may also take into consideration the following factors:
- Whether or not the taxpayer has a history of compliance with tax obligations;
- Whether or not the taxpayer has knowingly allowed a balance to exist on which arrears interest has accrued;
- Whether or not the taxpayer has exercised a reasonable amount of care and has not been negligent or careless in conducting their affairs under the self-assessment system; and
- Whether or not the Taxpayer has acted quickly to remedy any delay or omission.
The CRA may also grant relief if a taxpayer's circumstances do not fall within the situations described above.
To make application under the taxpayer relief provisions, taxpayers can complete form RC4288 – Request for Taxpayer Relief and submit it to their local tax services office.
While the CRA does provide this avenue for relief, relief is often denied to uniformed applicants who fail to meet the confusing CRA policies for relief. Therefore, it may be useful to contact a professional who is familiar with the CRA's administrative policies and procedures to give you the best chance for relief.
Each taxpayer relief application is considered on a case by case basis, by different individuals working out of different offices, and as such, there is often a lack of transparency and consistency by the CRA when considering taxpayer relief applications. Therefore, it can be difficult to predict the result of an application.
Details are significant for this kind of application. A generic taxpayer relief application is unlikely to yield the relief requested. At Rosen Kirshen Tax Law, each taxpayer relief application is prepared to cater to the unique circumstances and facts of the specific client. Call us now for a free consultation!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.
How to Survive an Audit
The thought of being audited is dreaded by most taxpayers. This fear stems from being unprepared. Often, tax returns are mismanaged, receipts are lost, and bank statements are unorganized. Audits are a central Canada Revenue Agency enforcement method. As such, it is in your best interest to protect yourself from an audit by being proactive and organized.
Why Me?
An audit can be random, but generally, the CRA chooses a file for an audit based on a risk assessment. The assessment looks at several factors, such as the likelihood or frequency of errors in tax returns or whether there are indications of non-compliance with tax obligations. For instance, certain heavy-cash based industries, such as construction and retail are singled out as a high risk for tax evasion. When considering an audit, the CRA also looks at the information it has on file for the taxpayer in question and compares that information to similar taxpayers or other audits. If you are being audited, the safest route course of action is to hire a professional, but in many cases that is not an option. If you are navigating an audit without professional help, here are a few tips to be prepared.
Know Your Rights
The first step in protecting your interests in an audit is knowing your rights. The relationship between the taxpayer and the CRA is governed by the Taxpayer Bill of Rights. These 16 express rights mandate the CRA's commitment to serve you with a high degree of accuracy, professionalism, courtesy, and fairness.
If you feel mistreated or are conflicting with an auditor, you're well within your rights to ask to speak to a supervisor or even request a new auditor. The Taxpayer Bill of Rights also provides the taxpayer with the right to file a complaint if they are not satisfied with their interactions with the CRA. For more information, see complaints and disputes.
However, while the Taxpayer Bill of Rights provides that each taxpayer is entitled to have the law applied uniformly, in practice the tax rules can often be applied inconsistently, thereby denying some what they are entitled to. In these kinds of situations we recommend a professional consultation from the early stages to avoid any arbitrary assessments and / or denial of deductions. Further, under the Access to Information Act, Canadian citizens, permanent residents, and any person present in Canada, is provided the right to access information contained in government records. This access to private governmental information is a way for individuals to hold the CRA accountable to their mandate of accuracy, professionalism, courtesy, and fairness.
Organize your Records
The Government of Canada recommends that you keep your books and records for a minimum of seven years. When dealing with the CRA, it is always important to have organized supporting documentation. Many people fail to keep complete records detailing every expense and deduction claimed in a tax return.
This daunting task can be made much easier by keeping tax returns in a basic accordion file, separated by year and divided into main categories, including expenses, deductions, and investments. This basic organization makes it easier for both yourself and the auditor should you be audited. It is also a good idea to keep original copies of your receipts.
Only Provide What You're Asked For
It is important to be cooperative, but do not give up information that is not explicitly requested. An audit is not an open-ended hunt. When supplying information to the CRA carefully ensure you are complying with their requests, but do not over disclose information.
If you volunteer more information than requested by the CRA. For instance, providing tax returns for years that do not pertain to the audit could unnecessarily open the door to a reassessment of those years.
Always be careful to protect documents and information that would be subject to privilege. Communications between a lawyer and a client are privileged, meaning the CRA will not be able to use this information against you should you choose to retain a lawyer. Unfortunately, the same cannot be said about communications between accountants and their clients.
It is also recommended to keep track of all CRA communications, and preferably have all communications in writing.
Be Concise and On Point
When you are answering the auditor's questions, answer as many questions with a yes or no response, and if you must provide more details, keep it brief and to the point. Find a balance between being courteous and focused. If you are uncertain about how to respond to a complicated question, do not lie; but seek the advice of an experienced tax professional.
Audits can be extremely stressful, often taking a toll on your physical and mental health. If you are concerned about handling an audit on your own, contact our firm for a free consultation so that we can help!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.


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I have personally selected this very unique collection of Steinway pianos to restore to their original beauty, brilliance and sound. Using only the finest materials and genuine Steinway Parts.
I bring my workmanship and expertise to each and every piano. Creating life and thouroughly enjoy the step by step process of the rebuild. Watching a piano come alive is a fulfilling experience.
My passions is pianos!

subset: commoncrawl


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At DEULA Bavaria, practical relevance and innovation are as central as they are to Fritzmeier, so it was perhaps natural that the two organizations should collaborate on the future of agricultural technology. At Agritechnica 2017 the first result was presented, the Smart CAB.
So that we could present the Smart CAB live to DEULA's partner agricultural schools in Bayreuth, Triesdorf, Landsberg and Landshut-Schönbrunn, groups from the schools visited our headquarters in Grosshelfendorf. Fritzmeier also introduced itself and its Cab Production and Environmental Technology divisions.
The highlights of the visit were the three cabs that were so successful at the fair, Genius, Smart und Global CAB, along with a tractor with passive and active nitrogen sensors, and a soil sampling device.
The visitors showed great interest in the topics presented, and the feedback they provided was also very valuable for the us.


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Buying property is considered one of the safest and fruitful investments. A good investment in real estate secures your funds and appreciation in the value of the property will enhance your investment. Not to forget, some properties yield manifold returns making real estate not only a sound investment but a profitable source of income. But sometimes, some people falter and make the wrong investments. This leads to a lot of financial difficulties and mental distraught. Below, we outline a few commonly made mistakes while investing in property.
1. Mismanaging funds
Buying property largely depends on the right management of funds. Having substantial savings is not the only factor that you need to consider before investing. Chalking out long term financial commitments, planning the short term needs of you and your family, taking into account the day to day expenditure is very important. Without understanding your needs, if you leap to invest all you have- you are sure to land in a financial fix. One has to plan their expenses, financial commitments and other financial liabilities before plunging into a deal to avoid ending up penniless and desperate with all your money stuck in a property when needed the most.
2. Lack of clear objectives:
It may be your dream investment, but if you do not have a realistic objective marked out- your funds might end up at the wrong place. Before you invest, list out the pros and cons of each option available, the objective of the investment, expected returns and other factors that will make your investment a sound one not just in the present but in the future too.
3. Lack of research:
While you might have enough help in picking the right property, it is still extremely important to do your own research. The amenities around, the growth of the area in which the property is located, the social fabric in which the property is nestled are just a few of the many factors that you have to keep in mind. From understanding the type of soil, the water table, the accessibility to the projected growth in the value of the property- the factors to be researched are diverse and one must personally look in to each of these factors to land the right deal.
4. Making an emotional investment:
One of the most common errors made while investing in a property is making decisions based on emotions than logic. Blindly trusting someone, or just buying a property due to one of its features without analysing it completely is a blunder made often, but is best avoided. Guidance from well wishers or real estate agents shouldn't be the only determining factor. Nor should attachment to one feature, example- it's location, or size of the property etc be the only ruling factor. As an investment, the property should make for a good asset in the present and future and be equipped with the best of the facilities that one might need.
5. Litigations and paperwork:
Another mistake that is made most often is lack of research into the legal feasibility of your investment. It is extremely important that the property you buy is free from any litigations and one should take the help of legal advisors to verify the authenticity of the paperwork. It is not only important to clear the property of earlier litigations or any legal flaws, but one should take utmost care to file all the proceedings of his purchase legally, draw deeds that are not flawed or allow forgery, duplicity and other complications.
Often some of us resort to buying properties that come at surprisingly low prices. This can be due to existing legal issues, ownership conflicts etc. Instead of embroiling oneself in such complications, it is better to research every small detail well before investing.
6. Underestimating costs and risks:
As mentioned in the point above, some people choose properties that may be legally unsafe assuming that they can handle the risk it comes with. What they fail to understand is that these things can sometimes take years and cause great mental and financial unrest.
Sometimes buying properties that may be highly dilapidated, or in a bad shape can lead to lot of expenditure that you may not have anticipated. This takes us back to managing your funds, as one should prepare themselves for unforeseen expenditure as such instead of being stuck in a financial fix.
7. Being in a rush or not at all:
"Make hay while the sun shines" a saying that holds well here. Make sure that you grab the deal at the right time. Being in a rush and buying without research is a terrible idea, but delaying too much and dragging the process on for unhealthy amount of time is also a bad idea. Be prompt and diligent in your research about the property, sort out your funds and once everything is clear- make the deal immediately.
8. Getting the right funding:
There are enough options and more to get financial help if needed. But not all of them are authentic. So do your research thoroughly before zeroing in on the agency you want to work with. Exorbitant interest rates, questionable terms and conditions are some of the loopholes one might fall into. Yet again, research is the key. Analysing the market and comparing different agencies is the best way to not land into trouble.
These are some of the key factors that you must keep in mind while investing in property. The mistakes listed above are commonly committed and one should try to keep themselves away from such blunders. Keep in mind that you have to research and ensure that any investment you make is free of any liabilities and prevent being entangled in legal issues or in any kind of financial soup.
Hope you found this blog helpful. If you are searching for the perfect home for you and your family, then do get in touch with one of our expert property advisors. Our advisors will help devise the perfect home buying experience tailored to your needs.
Dear Salin, We are glad that you found the article helpful.
Really, I got a clear picture to make my investment wise and safe . Thank u
Thank you for visiting our website. We would like to take this opportunity to keep you up-to-date with the changes currently being deployed in accordance with the rules and regulations stipulated by RERA – Real Estate Regulatory Authority.
This process may take time, and it's duly advised not to take any information currently mentioned on the website like images, material, stock photography, projections, details, descriptions, etc. to make a final purchase decision. All information should be deemed to be or considered only as advertisements, solicitations, marketing, offer for sale, an invitation to offer, an invitation to acquire, including within the purview of RERA.
You are therefore requested to personally verify all the details and aspects of any booking/acquisition of units/premises, directly with our sales department. To reiterate, please do not rely on the information contained on this website to make a final purchase decision until all the revisions and updated are completed.
Also, please note that we'll not be accepting any bookings or allotments based on the material, images and descriptions mentioned on the website. We request you to contact our sales department for expert advice and information on the same.
Thank you for your patience.


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We cream do not claim the necessity of any thing like minute description of these and kindred institutions, but merely of an allusion to them, as cognate to the author's theme. In England, wisdom of such an expensive method online of isolation, which has so little influence on the prevalence of the disease. Galabin the areolar tissue is most abundant in the broad ligament; there is, however, plenty of it between the lower half of the uterus and the bladder, and occupying a smaller space at the posterior part of the cervix, also around the bladder, vagina, and rectum, and in the sheaths of the psoas and iliacus and abdominal wall muscles (can). The name"Bacillus aureus foetidus," selected for this microorganism, emphasizes two vc of its most prominent characters, its chromogenic and malodorous properties. She was then seventeen years of age and had spent about two mg hundred eighty-five days in the hospital during the preceding three years.
In the dyspeptic form the act may begin almost immediately after the ingestion of even a "phenergan" small quantity of food, and the taste is usually acid and disagreeable. The other cases comprised one of cerebral fever followed by recovery, two cases of pneumococcic meningitis, one of normal fluid, and one of suspected brain tumour, the remaining cases being meningitis of undetermined origin, probably septic, the clinical course not buy indicating tuberculosis. It steals on imperceptibly, and, when once begun, gives rise, plain with little other inconvenience, to a state of most obstinate sleeplessness. Upon the care and accuracy with which this examination is made must depend the wisdom of the operator's conclusion, and the facility and success which will attend his further steps to attempt the removal of the growth: promethazine.
Infants 25 may develop increased intracranial pressure with bulging fontanels. Patient has made an excellent recovery, and her general health, pregnancy as well as her local condition, is greatly improved.


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Earth 2: Society (2015-2017) Vol. 4: Life After Death
Earth 2: Society (2015-2017)
Vol. 4: Life After Death
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Writer Dan Abnett (AQUAMAN, TITANS) and artists Bruno Redondo (INJUSTICE: GODS AMONG US) and Vicente Cifuentes (BATGIRL) bring the story of the Wonders of Earth-2 to a stunning conclusion!
The heroes of Earth-2 have lost their planet twice—first to the forces of Apokolips, and now their newly rebuilt world has fallen thanks to one of their own. To prevent the all-powerful Pandora Casket from falling into the Ultra-Humanite's hands, the Wonder known as Fury used it herself in an attempt to recreate their original world.
Unfortunately, Fury and a small band of other Wonders have awakened in a ghost of a world…one that appears to have entirely wiped out and replaced Earth-2 and all of its survivors.
But the Wonders are not alone in this ghost world. Something is stalking them…something familiar, and powerful, and with one all-encompassing mission: to kill the Wonders before they can solve the mystery of this strange new world!
Collects issues #17-22.
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Print Release Date
August 15 2017
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August 15 2017
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Earth 2: Society (2015-2017)
The heroes of this new Earth battle over a mysterious device that could remake their old world or destroy the new one! Read this ALL-NEW 8-page preview and find out if disaster can be averted in EARTH 2: SOCIETY #1!
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We are away to Ardfert in Round 2 time and date T.B.C.
Our next Co. League game is at home to Skellig Rangers in round 4 on Saturday next May 10th at 7pm.
Our under fourteen team enjoyed a productive week in the county league winning both games. On Monday we travelled to Castleisland to play a back game against Desmonds and came away with a hard fought win in the end. In what was a tough physical encounter our lads showed great character to grind out the victory by a four point margin.
On Wednesday night we played our final league game out in Spa and came away with a comprehensive victory, the final score line 7-11 to 1-10.
This victory left us top of the table and paired us in a semi final at home to Dingle on Wednesday evening 7th May at 7.30. If our earlier league encounter is anything to go by this should be a game to savour. Hopefully the home support will see us through.
Details of Feile tournament should be to hand next week.
Under 12 Games v An Gaelteacht. The B Team were very unlucky as narrowly Defeated by 1pt in a very close encounter best on the night were Jessie Duggan & Conor Keirns.
The A Team Had a good game and Held An Gaelteacht to 1 point in the 2nd half and are improving with every game were beaten on a scoreline of 4-5 to 0-7. Best on the night were Ciaran o Leary & Sean Dillane, next Sunday is the Final game in this round of Matches is against Dr Crokes in Killarney.
Training is on every Tuesday and Thursday evening at 6.45pm. It is important that the entire group bring gum shields. For more information phone Brendan Dillane on 086 1742604.
We are training on Sunday mornings in camp Ballyseedy. Under the watchful eyes of John, Sean, Tim and Susie and it is great to see such a large number of children who are eager to learn the skills of the game.
U8 Boys
Another great training session last Sunday and great fun was had by all. Cian, James, Sam, Luke and Aizak all did great training and worked hard on their skills. Shay, Darragh, Oisin, Ryan and Nadal all put in a great effort for the game at the end. All players did great work and everyone's skills improved. On Thursday 8th there is a blitz (3 games) in Ballyrickard which is just beyond the tax office on the right. Be there at 6.00 everyone please with gum shields and see you all there.
We had a great turnout for training again this week with 24 girls. Lilly, Aoife, Emily and Kiera were fantastic in training putting all the new kicking and catching skills learned into practice.
Training continues next week at the time of 10.30am in camp Ballyseedy. All new players welcome, come along and meet new friends in a fun setting as you learn the game of ladies football. Just make yourself known to Claire, Patriz, James or John.
Training is on Sunday mornings and great effort is being made by all the players. Training is at 10:30 sharp.
The girls recorded a draw in the final game of phase 1of the county league away to Finugue / St Senans last week on a scoreline of Finuge/ St Senans 1 – 11 to John Mitchels 3-05. This completes phase 1 & all of the teams in the county will now be regraded into their correct divisions for the county league proper which will start once all of the other sections have been completed. The girls that played last Tuesday were as follows; Kerry Oba, Clara O Callaghan, Erica O Connor, Amy Somers,Laura Fitzgerald,Rachel Hanafin, Caoimhe Leahy, Julie Foley, Melissa Dennehy, Semi Ogungbsa, Sinead O Donnell,Kate Ross, Rachel Kilgallen, Elisabeth Zarane, Ruth Moriarty,Lauren Smullen, Molly Brosnan, Nicola Anrezejozyk,Nicole Heaphey & Lynda O Connor. The girls played Moyvane in the North Kerry League last Tuesday – report in next weeks notes.Training continues at Camp Ballyseedy from 6pm to 7pm on Thursday evenings – any new players are more than welcome to attend.
There is still a fantastic turnout at the Gaelic4Girls which continues every Wednesday from 6pm – 7pm in our club grounds at Camp Ballyseedy. The course is for 8 weeks & its hard to believe that we're now into week 7. It's open to all girls aged between 8-12 years who are not registered with a Ladies Gaelic Football team & it introduce girls to football in a fun environment. The programme costs €8 & all participants will get a G4G t-shirt and certificate on completion. For more information, contact Rory Kilgallen 087 2352044,Claire O'Sullivan 085 1662997, John McEniry 087 2330392 Fergus McCarthy 087 2568969, Dan O Connor 086 1739465 or the club @ 0667197070.
Congratulations to u-14 players Jade Powell and Blathnaid Cotter who were part of the Kerry u-14 team that won the Munster championship on Saturday. Congratulations also to team mentor Rory Kilgallen.
Our Sports Complex at Camp Ballyseedy is available for bookings on the Sports Hall, All Weather Pitch. The Gym, Sauna and Steam room's are open from 5pm to 9pm Monday to Friday.
Cost €3 per session for members and €4 for non members. Complex also open for children's parties. Further information contact Humphrey Shanahan on 0877740275
The John Mitchels Club House and Restaurant on the John Joe Sheehy road is opened to serve the community with good food and warm Hospitality . Our Restaurant is opened daily. Opening hours are from 09.30 to 4.00 p.m. Monday to Friday and Sunday 9.30 to 3.00pm.
Membership is now due and Club Registrar Cora McElligott or any other officer who are available to collect your subscription.
Adults €40
Juveniles €20
OAP and unwaged €20
Our Bingo continues on Wednesday and Friday nights. Bookings for Parties etc can be made by phoning 066 71 26300.
No wimmer
Numbers 1-3-13-23
€100 John Cronin c/o Bingo.
€25 Ted Fitzgerald c/o Paddy.
€25 John Fitzgerald c/o Paddy.
€25 Denis Buckley c/o Patrons
€25 John Roche c/o Patrons.
€25 Joan O'sullivan c/om Patrons.
Next draw 6/5/2014
Jackpot €4,000-00
To the Family of Violet Feehan (nee Scanlon) Spa Road Tralee.
To the Family of Nora Tuite (nee Healy ) Ontario Canada & formerly Marian park.
To the Family of Nora Curtin (nee O'Connor) O'Rahillys Villas & Chicago.
To the Family of Christopher O'Hehir Balloonagh Estate Tralee..
To the Family of Brid Brosnan Milk Market Lane & formerly Banog Lispole.
To the Family of Patrick Guihan Laural Court Tralee.
To the Family of Barry O'Flynn Dundrum Dublin.


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Pelicans News Around the Web (10-2-2019)
New Orleans Pelicans to host Select-A-Seat Event on Saturday, October 5
NEW ORLEANS – On Saturday, October 5, Pelicans fans will have the chance to choose from the best remaining seat locations, which includes newly-released seating for the 2019-20 season, at the Pelicans' Select-a-Seat event at the Smoothie King Center. The event will be free and open to the public from 10:00 a.m. to 1:00 p.m.See More»
Pelicans open training camp with plenty of ways to deploy Zion Williamson
The new certified NBA player measurements haven't been unveiled yet, but Zion Williamson – who was listed Tuesday at 6-foot-7, 285 pounds and simply as a "forward" – could present New Orleans with a wide range of options in terms of his usage on the floor. His rare combination of quickness, athleticism and strength may create a dilemma for an array of opposing defenders, no matter how the Pelicans designate him position-wise. After his first official practice as a pro, when the Duke University product was asked if he knows exactly what he can bring to a team on the court, the 19-year-old hesitated, saying it might depend on where he lines up.See More»
Pelicans Media Day PortraitsSee More»
Zion Williamson on his first practice with the Pelicans: 'The talent out here is crazy'
It's just one practice.See More»
'Versatile' Zion Williamson keeps it simple in first Pelicans practice
METAIRIE, La. -- New Orleans Pelicans rookie Zion Williamson didn't want to have any miscues on his first official day of practice.See More»


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December 14, 2018 |
Stop by JCPenney this weekend where they are giving away free Chocolate Bars that include a coupon valid for 30%-50% off your purchase! This is valid while supplies last, December 14-15, 2018.
Valid at participating locations only.
Thanks, Freebie Shark!
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Subscribe for free email updates from Money Saving Mom® and get my Guide to Freezer Cooking for free!
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- Papers of note in Nature 552 (7683)
This week's articles highlight a potential therapeutic target for fibrosis; parasite receptors that contribute to malaria; a potential drawback of PD-1 inhibition for cancer immunotherapy; a noncoding RNA that regulates ribosome biogenesis; and a structural analysis of substrate binding by the kinase PINK1.


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Here's a quick tip at sorting VARCHAR type data in mysql database with values in a column.
With the default sort, it would look something like below:
mysql> SELECT column FROM table_name ORDER BY column; column ====== 100 1000 10000
200 2000 20000 ...
Now with "... ORDER BY column+0", I get it sorted right:
mysql> SELECT column FROM table_name ORDER BY column+0; column ====== 100 200 1000 2
000 10000 20000 ...
This is a quick fix instead of sorting to CAST operator.
- sandip's blog
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Hi,just went I really needed. Thank you so much.
I have a varchar column with mixed data like 100/G/2014/PTUN-JAKARTA, 21/H/2014/PTUN-JAKARTA which need to be desc-ordered numerically. And your trick works like charm.
Thanks a lot dude.. Brilliant idea, works like a charm. Big hug from Northen part of India.. :)
dude - that worked PERFECTLY!! :D
If you ever visit Seriba (Europe) - I'll buy you a beer!! ^_^
Bang! Nice job ... awesome.
This is the most awesome hack i've ever seen ... was already getting crazy sorting my varchar fields:
1200 <-- !! *args*
now it works! thanks you sooo much ;)
It worked a treat in my mysql script - so easy when you know how - or someone tells you!
your solution worked for me in SQL
thanks a lot
thanks buddy.. it sounds good...
My Solution
SELECT var FROM `test` ORDER BY CAST(var as SIGNED)
Thanks dude...
it really helps me..
And save a lot of time and money...
Thanx for this tip! it saved my day ;] works really good when you have number+character :)
Muchas gracias!!
No sabia como resolverlo
I have tried to finding a solution to sort TEXT so this Is gr8 and use Full Thanks buddy
I've searched all over the internet to find some solution for varchar field with mixed numbers and text and it works perfect! (Fortunately all my records in this field starts with number and text is after)
Big THX!
hayz, i tried the syntax above but it seems doesn't work in numbers + alphabet. hayz. it gives me a headache.
Well, the strings aren't sorted at all but only the numbers. If this is your problem you may want to try:
mysql> SELECT column FROM table_name ORDER BY column+0, column;
This will sort the strings alphabetically followed by the numbers, sorted numerically.
Exactly what I needed,
mysql> SELECT column FROM table_name ORDER BY column+0, column;
Case 1: column is a number (contained in varchar)
column+0 casts it to number type so the ordering is done by numeric value of column (the second order column is a string and only considered in case of duplicates)
Case 2: column is a text (contained in varchar) then column+0 casts to 0(zero), equals for all rows, so the ordering is demanded to second column, text ordering is done.
Case 3: column is number in number field, nothing special
Case 4: column is a text in number field, basically not possible, in case of casting due to some expression its 0(zero)
Thanks Ben
Claudio Nanni
Very useful solution, tanks for the trick.
but this fails when the data in the varchar field is a combination of alphabet and numeric
Yarr, using varchar fields to store numerical data is already a clear indicator that your database design is flawed.
I have a field in my database that is item items unique reference. Coming from different suppliers, the items have various alphanumeric ID's which cannot be changed to stop the database design being flawed.
Basically, some codes are just numeric, some are alphanumeric with a number first then the letter(s), some vice versa. Some may even have a combination of letters then numbers or vice versa.
I've tried
ORDER BY col_name+0, col_name
ORDER BY col_name, col_name+0
ORDER BY ABS(col_name), col_name+0, col_name
as well as other combinations. One way will order the X1, X2, X3....X10 etc correctly as well as the 1, 2, 3 but the 1A, 1B, 1C are not in order. One way will order the 1, 2, 3 and 1A, 1B, 1C correctly by then order the X1, X2, X3 as X1, X10, X2, X3 etc.
It's driving me crazy! Please help!
I haven't tried it yet but this might be useful for situations like mine where I have varchar fields with filenames that are numbered such as filename_01.jpg, filename_02.jpg, etc. I don't know if this is what I need, but it doesn't mean the database is flawed necessarily.


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