Now the question is, if all the other province will follow.  Ontario also made the move to HST at the same time last year in 2010, do we  , do we have another Vander Zalm in Ontario who may lead a petition to revoke the HST? 

References:

http://news.nationalpost.com/2011/08/26/b-c-votes-to-scrap-hst/
http://ottawa.ctv.ca/servlet/an/local/CTVNews/20110826/bc_hst_judgement_day_110826/20110826/?hub=OttawaHome

According to The Globe and Mail, not only inventors and traders have no confidence, but small business in US also.  88% of US small business expect a recessionary economy.  Out of 400 business owners surveyed, 68% believe that the uncertainty will be a challenge to their business, and 36% said that they are not confident about the future of their business. 

However, Canadian small business seems to have confident in our economy.  According to another report from The Wall Street Journal, our small business don’t seem to worry about the uncertainty of the debt crisis in US and Europe.  In fact, I think our confident to the Canadian economy and its proven that the Canadian policies are in a much better shape. 

After a few years serving the small business sectors, including myself as a small business owner, I found that not too many small business owners care about finance and understand how the overall economic climate impact their small business. Maybe it is due to lack of financial educations, or we are just too busy worrying about the daily operations stay afloat.  But as we all know, the economy does affect our business however small our business is.

Instead of panic by the news, small business can take advantage of this opportunities.   

First, debt issues.   Canada also has deficit, in fact we have just a little over 1 trillion in debt.   This crisis is getting everybody to talk about debt, it is like a wake up call to everyone to take control on the debt and use debt wisely.  It is time to plan ahead financially.

Second is team building.  One of our job as business owners are to create jobs.  Our previous Prime Minster Paul Marin, who had successfully restored our rating from AA+ to AAA in 1994 while he was our finance minister, believes that “We should be able to attract the best and brightest into our industries better than ewe ever have before, simply because of what’s going on in other countries.”   Talents follow countries who have opportunities and can sustain a living.  Other countries lack of job opportunities mean that talents will need to seek jobs somewhere else.  Unemployment rate goes up means that you can hire better talented people for a cheaper price. 

Third, we can see already that Canadian dollars can buy more US currency now, it is a good thing to purchase products and services in USD. Decrease in confident in the US means that their currency value will decrease in response to the market.

Forth, according to our current finance minister, Jim Flaherty, said that we will properly be effected by the US downturn, but Canada is “well-positioned to withstand stock-market turmoil”.  That means while everybody else from other countries are reforming their policies, we are one step ahead already.

References:

http://www.theglobeandmail.com/report-on-business/small-business/small-business-briefing/economy-breeds-continuing-concerns/article2119399/

http://blogs.wsj.com/in-charge/2011/08/04/small-business-confidence-up-in-canada/

http://www.tradingeconomics.com/canada/unemployment-rate

http://www.theglobeandmail.com/report-on-business/economy/for-canada-crisis-in-the-us-and-europe-presents-an-opportunity/article2122456/?utm_medium=feed&utm_source=feedburner&utm_content=My+Yahoo&utm_campaign=Feed%3A+TheGlobeAndMail-Business+%28The+Globe+and+Mail+-+Business+News%29

http://online.wsj.com/article/SB10001424053111903885604576488054002109720.html

If you haven’t been up to date with the news, let me debrief as to what causes the panic and everybody start selling. After the ECB acknowledge that the earlier “bond decision” are not working as it should; that there is no change in interest rate and they are not planning to resume emergency bond buying.  In short, people has no confidence in the EU and was disappointed at that decisions they made  Just like the decision not to bailout Lehman Brothers, but instead of a large financial institute, we are talking about European countries largest banks.  Along with the US debt crisis, people panic and start selling. 

Tomorrow when the US announce the jobless rate, it will be interesting to see how the market react.  Most importantly, we will be able to see if the US are going into recession, a county who has so many trades with our small business in Canada, I am sure you will feel the heat soon enough. 

How does it affect small business?

In 2008, I begin feeling the effect on unemployment and small business troubles from the increase number of employees seeking help from us due small business collapsed, T4 weren’t issued, owners no where to be found, and employees weren’t being paid sometimes for months.  While large companies get the bail out from government to survive, a lot of SMB suffer.   

References:

http://www.cbc.ca/news/canada/toronto/story/2011/08/04/world-markets.html?ref=rss

http://www.theglobeandmail.com/globe-investor/markets/markets-blog/dow-falls-more-than-500-points-in-worst-one-day-drop-in-years/article2119963/

http://www.bbc.co.uk/news/business-14414669

http://today.msnbc.msn.com/id/44028848/ns/business-stocks_and_economy/#.Tjtni2HNR34

Testing only

Create Jobs & Hiring credit for small business

Hiring is always a challenge for me as a small business owner, the costs of hiring and training people, and the stress with the worry that comes in my mind “I think he/she is the right candidate, but what if…”, it makes me sweat every time.

One-year EI break

That doesn’t seem much does it?  The maximum annual employee for federal EI in 2011 is $786.76, and employer premium is $1101.46.  How exactly it is going to be done is not in the platform.  Assuming we have a break on the employer premium, would $1100 a year per hire makes a different in my hiring decision?  Let’s see if I have 20 employees in the 40K+ pay, with the extra $22,000 I would be able to effort a minimum pay or part time person.

Not raising business tax rate

Now this one I am sure they can deliver.  They have been lowering tax rate quite consistently.  Over the last few years, the tax rate has been lowered by 1% every year for small business (i.e. corporation less than 500K net). I assume this implies that there will be no more lowering small business tax but it will stay at this level.

Sales tax & HST for Quebec

In the platform, it says,

“a re-elected Conservative Government will work expeditiously with the Government of Quebec to complete a harmonization agreement as soon as practical after the election and in no event later than September 15, 2011.:”

In terms of taxation, Quebec has always given me a headache. Not that they are more complicated, I found that they have too many forms. With respect to the amount of paper works it is more than any other provinces in sales tax and payroll perspective. In all honesty I found it very annoying. Now Conservative are not only being re-elected, but also gaining the majority or seats in parliament, we will see how they work things out with QC.

In the platform, it also stated, “A re-elected Stephen Harper Government will not raise taxes on Canadian consumers and families, and we will not raise the tax rate on the businesses that create jobs for Canadians.”

Assuming this implies that there will be no increase on the federal sales tax.  Mind you that the HST in Ontario and BC were seen as a sales tax hike in the eye of the public.  Of course Stephen Harper is only referring to the federal portion.

Trainings

Older Workers Trainings

With the baby boomers, we all know that we will not have enough productions from the young to feed the retirees.  A plan to keep them working as long as possible is one of many solutions.

Trainings for older workers – if you have pay attention to commercials, there is a commercial on such a program to encourage older workers to learn new skills and stick with the work force.  I personally found challenges from older workers due to their lack of computer skills and their ego.  I know where they are coming from, but I think the ego part is the toughest to break.  It is not about the dignity of finding a job and be useful, it is the dignity of finding a job that is of the same or higher level than before.

Prohibit federally-regulated employers from setting mandatory retirement age.   Why do we force people to retire in the first place anyway?  Almost everyone are looking forward to retirement after slaving away your whole life.  Ironically, now retirees may feel they are being age discriminated and their usefulness are being questioned, and all that they have accomplished is gone due to old age.   On the other hand, it is a sad reality that retirees just doesn’t have enough income to survive and needed a job.

If the programs can train them, as a business owner I would love to have an experienced employee working for our firm, minus the ego.  At the end of the day, we are all trying to survive and it takes a heck of a lot of work to make sure everybody can take home a pay cheque to feed their family.

Trainings for Students

There are quite a few plans on this.  I personally think they are doing a very good job on this area.  Comparing to when I was a student, it has come a long way.  For employers, training costs time and money.  It is a good thing when we know that most of the people available to work are already trained in the expense of government support.

Trainings for Immigrants

Loans for new immigrants to training and accreditation. No specific on ‘how’ or what programs will be pushed out in the platform.  There are such programs in each provinces, but it still seems to be not very well supportive.  We will see how this goes.

Free Trade

There are plans to complete the trade agreements with the EU and India.  Free trade is often a very sensitive subject.  I am not in the trading business but my clients are and my dad was in the trading business as well.  Free trade may be a good thing, it will definitely help eliminate a load on the costs of trading with other countries from the small business point of view.

Cut Red Tapes for small business

Ah, the red tapes, all the forms to fill out and consultant fees just to identify what the heck we need to fill out.  Why is it so difficult just because we want to sell pencils in Canada?  It is never an easy tasks.  Stephen Harper promises a One-for-One rule, that whenever there is a new regulation, it must eliminate an existing one.  Will it work? Time will tell.

The platform also promises to continue develop new features on BizPal.ca.  I love the BizPal website, the only draw back is that once it is redirected back to the provincial site, the confusion begins.  But none the less, if you stick within BizPal, you will likely find your way to the forms you need to fill out in one page for your specific business and location.  This saves a lot of time and costs.  Although it doesn’t gives you all that you need, but it is a good start.  There are definitely rooms for improvement and Stephen Harper is promising that.

For Manufacturer

There is a plan to extend the 50-percent straight-line accelerated Capital Cost Allowance rate.  If you are a manufacturer, that means you save on depreciation expense claim during tax time.

R&D

For the last few years there has been supports for R&D programs.  As a graduate from University of Waterloo and my passion in technology, the Institute for Quantum Computing has been catching my attention for some time.  How much funding the institute had gotten from the federal government I have no idea, but any support from the government would definitely help move technology forward in this country.  I myself was pride to be an alumni with UW because of their high standards on teaching students to develop cutting edge technology and the dedication and discipline we learned is invaluable.   The platform promises on supporting more research and development programs such as the Perimeter Institute is very exciting.   How does it help our business?  If you are an entrepreneur, you will certainly find very good candidates or even partners to assist on your initiatives.  If we can develop high tech companies here in Canada which can compete with the world, it is a benefit to the country, in terms of both economy and national pride.  For me, I for sure felt good when graduate students from MIT and Stanford in US are hoping to get an admission to study in UW in Canada, and we as graduates gain the unequal respect from other institutes around the world.

There are also plans on specific industries like Aerospace and Tourism.  Its been said that 80% of small business will failed within the first five years. Changes also take time, money and effort.  Any little bit helps for small business to grow, after all any business needs to start somewhere. 

Who To Call for HST Questions?

CRA has taken serious step to assist business on this transition.  Even Canada Day they are still working to serve us.  If you have any questions regarding HST you can call 1-800-959-5525 from 9:15am – 8:00pm.

HST Tax Benefits for My Business?

You may find that the government are preaching the benefits of HST with a lot of tax benefits.  It can be very confusing to some as what does the HST bring us other than changing our invoice to our customers. 

There will be tax cuts, but you won’t see them related to HST.  When you file your business tax return the end of your fiscal year after July 1st 2010, you will notices there are small tax rate decrease here and there.  You wouldn’t even know these tax cuts have anything to do with HST.

Small Business Transition Credit

The only one that will directly effect your business is the Small Business Transition Credit.  For businesses that annual revenue less than $2 million will be eligible for this credit up to $1000.  While not too much, it is something.

HST Rebates

There are a lot of rebates opportunities to bring about tax benefits.  There are a lot of rebates apply for specific industries.  You can find the list here http://www.cra-arc.gc.ca/gncy/hrmnztn/pblctns-eng.html.  Simply put, the previous GST credit (ITC) how becomes HST rebates.  This implies that you now can claim more Input Tax Credit (ITC). 

Example:

What you used to do with GST rebate:

1.  If you are in Ontario, and You used to sell your product of $100, you collected GST of $5 and PST of $8.  Note that you need to pay $13 in total when you file GST and PST.

Product	$100
GST	$5
PST	$8
Total	$113
GST Collected	$5
PST Collected	$8
Taxes need to be pay	$13

2. You bought boxes of paper for your business, you paid GST of $5

Boxes of Paper	$100
GST	$5
PST	$8
Total	$113
ITC credit	$5

3. When you file your GST, the ITC credit of $5 offset the GST Collected of $5. Hence you do not need to pay GST.  Note that you do not get any credit for the $8 PST you have paid.

Total Tax Paid	$13
Total Tax Credit	$5
Grand Total Tax Paid	$8

What you do with HST:

1.  You used to sell your product of $100, you collected HST of $5

Product	$100
HST	$13
Total	$113
HST Collected	$13

2. You bought boxes of paper for your business, you paid GST of $5

Boxes of Paper	$100
HST	$13
Total	$113
ITC credit	$13

3. Now you can see that you are claiming the whole amount you have paid

Total Tax Paid	$13
Total Tax Credit	$13
Grand Total Tax Paid	$0

What to Charge HST and What Not To Charge?

For most businesses, the amount to charge for HST will be exactly the same as before really.  For example, if you are charging GST and PST for the items you are selling, now to charge HST which are the same as the combination of GST and PST. 

There are some exceptions, here are the most common ones that will change for Ontario

There are variance between BC and ON.  For an extensive list, go to http://www.rev.gov.on.ca/en/taxchange/taxable.html for Ontario, and http://hst.blog.gov.bc.ca/wp-content/uploads/2010/05/GST_PST_HST_List_v04.pdf for BC.  These lists covers most of the items which may or may not impact by HST.  However if you need even more information, you can go to the GST/HST Technical Information Bulletin at http://www.cra-arc.gc.ca/E/pub/gm/b-103/b-103-e.pdf.

How and When to File HST?

Filing HST will be EXACTLY THE SAME as filing GST.   The only different is that your business will no longer need to file PST to your provincial ministry of finance.  The GST and HST form in fact is the same form.  If you have overlapping period, your record the GST collected and GST ITC amounts before July 1st, and anything after July 1st you calculate using HST. 

For example: You file GST Quarterly with fiscal year end in Feb 31st.  The quarter of June – Aug will include both GST and HST calculation. 

References

HST for Ontario – http://www.rev.gov.on.ca/en/taxchange/taxable.html  
HST for BC – http://hst.blog.gov.bc.ca/ 
HST Publication – http://www.cra-arc.gc.ca/gncy/hrmnztn/pblctns-eng.html
GST/HST Technical Information Bulletin – http://www.cra-arc.gc.ca/E/pub/gm/b-103/b-103-e.pdf

Right now we in Ontario are paying both GST and PST in some items, while other items we only pay GST, such as most services.  With the HST, for services and items that we are paying only 5% GST now, we will be paying 13% HST instead. A total of 8% increase. 

While all the rules are not set and done, even the motion is not officially approved, we do have an idea that this will become the reality.

On Yesterday, Friday the 13th, the Ontario Premier Dalton McGuinty announced that there will no more further tax exemptions on the HST.  After this announcement the news are all over newspaper, TV and radios, and so does the debuts started just a few minutes after the announcement!

The immediate effect of this combined sales tax HST is obviously increase of things we purchased.   I am not going into the positive or negative effect in terms of the government and the long term forecast on the economy.  Like the majority of the people, I want to find out how this tax will affect me immediately and personally.

How HST affect Home Buyers and Real Estate Investors

The biggest concern for the people comes from home buyer.  Only GST are being charged for lawyer fees and taxes on house purchases.  With the HST, home buyer can expect to pay 8% more, that’s a big amount.

Due to this concern, Ontario is proposing a tax rebate up to $24000 on new homes purchase as primary residence, however this only applies if you purchase a home less than $400,000.

The effect?  Let see it this way.  If a Torontonian wants to buy a house which costs 1 million dollars (which is not uncommon by the way, given the housing cost in Toronto), he/she will need to pay 13% taxes instead of 5% now.  Remember all the transfer tax and lawyer fees how also required 13%, you can expect to pay approximately $200,000 on taxes alone to purchase that 1 million house.

This certainly is not a good news for some real estate investor.  Although there is a tax rebate up to $24000, 8% of $400,000 is $32,000, plus all the other legal costs involve, you are still paying more tax. So if you are planning to buy a home, you would probably want to do it before July 1 next year.  Having said that, the government claims that you will pay no more, or even less tax than under the PST system.  The detail of how the tax rebate or tax credit is not ready yet, so we will see what will happen.

How HST affect Business Owners

HST actually benefits business owners.  For a business owner, the collection and tax credit of GST/PST is the same, accept there is no two tax files and no need to track two separate taxes.  For business owners who collects only GST, now you collect HST, exact same process with the tax rate changed.  This actually save business owners a lot of time and money current use on filing and tracking separate taxes.

Ontario has been trying hard to reduce paper works and cut costs on processing time and resources needed for handling taxation matters.  Starting from 2009, Ontario has already combined the tax filing for corporation into one.  Previously all corporation in Ontario needs to file a separate taxes, one for federal and one for provincial.

By combining PST and GST into HST, once again Ontario government eliminates a lot of resources to manage two separate taxes. With the money saved, our tax dollars can be spend somewhere else more productive and beneficial to Ontario citizen.

Subjects exempt from HST

The following items are not currently taxed, they will not be taxes in the future. 

• Basic groceries
• Prescription drugs
• Some medical devices
• Municipal public transit
• Health and most education services
• Legal aid
• Most financial services
• Child care
• Tutoring
• Music lessons
• Residential rents
• Condo fees
• HST does not apply to resale homes

Subjects exempt for the 8%

• Children’s clothing and footwear
• Children’s car seats and car booster seats
• Diapers
• Feminine hygiene products
• Books (including audio books)
• Prepared food and beverages sold for $4.00 or less
• Print newspapers

References:

1. http://www.rev.gov.on.ca/en/taxchange/index.html
2. http://www.thestar.com/news/ontario/harmonizedsalestax/article/725442–no-more-hst-exemptions-mcguinty-says
3. http://www.theglobeandmail.com/news/national/ontario-strikes-populist-note-to-soften-the-hst-blow/article1361770/

1. You can claim 15% of your renovation expenses as a non-refundable tax credit.
2. Your expense has to be more than $1000, or less than $10,000. 
3. The based amount is $1000, that means the first $1000 you spend gets no credits
4. You can split the expenses and claim the maximum amount of credits as a family unit.  A family unit is usually considered as a spouse, common-law partner, children under 18 years of age. However you can only claim one credit for each family unit.  E.g. If your eligible amount is $6000, you can split that expenses to claim the tax credit of $3000 in each spouse tax return. 
5. This tax credit is only for personal use expenditures, not for rental or business property
6. The following will NOT be eligible for claim:
• Furniture, appliances, electronics
• Tools
• Any routine maintenance such as duct cleaning, lawn care, etc
• Financing costs, such as interest on the money you borrow to do pay for the renovation
7. If you own multiple properties, for example a primary home and a cottage, you can only claim maximum of $10,000 on both properties renovation because this tax credit is by "family unit", not by property.
8. If your property you do renovation on are own by more than one person, e.g. if you and your brother each has 50% share of the house, each of you can apply for the tax credit separately.
9. Receipts have to be presented as proof of your expenses.  You will not need to submit these receipts to CRA, however they requests them in a later day.

Although furniture and appliances are not eligible expenses, air and heating system such as air conditioners and furnace are eligible items.  So if you want to replace any of these items, maybe switch to a energy saving one, this is the time to do it. 

Remember, this tax credit only last till Jan 31, 2010.

You can find more examples on the CRA website: http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/hmwnr/hrtc/xmpl-eng.html

If you haven’t received your T4 and wasn’t able to get a hold of anyone now, most likely you are not going to get one.  Your employer is probably so busy trying to negotiate loans, asking friends and family for help, trying hard to sell the business, or busy talking to a bankruptcy lawyer.  Obviously they won’t have the time and the emotional energy to deal with your complaints.

So what should you do? How can you file your income tax without the T4 slip?

Your T4 slip (if you would have gotten one) should looks like the diagram shown below.  The arrows show you the most common fields required for you to file your tax return.  For example: Field 14 – Employment Income – line 101.  This field is the total income you have earned.  Read on and I will show you how you can get those numbers to fill in your tax return.

T4

1.  Call CRA at 1-800-959-8281. Ask the CRA agent if your employer has submitted your T4.  If your employer did, ask them to give you the information on your T4 to fill out your tax return.  If not, following the step below.

(Note: The following instruction is only suitable for you if you work full time, or part time within the year, and your EI, CPP and Tax has been deducted from your paychecks)

2. Estimate how much you earn over the year (Box 14 – line 101)

Just an estimate is good enough if you didn’t save your paystub. It is not uncommon that people do not keep their paystub.  If you annual salary was $40,000,  this is the earned income for the year.  If you received hourly wages at $20 per hour, estimate how many hours you work each month for all twelve months to derive your total income. 

3. Estimate how much you paid Tax over the year (Box 22 – line 437)

To calculate your taxes, use this formula: (Estimate income – Basic personal tax credit) * tax rate

• Estimate income is derived from Step 2 above.
• Basic personal tax credit for year 2008 is $9,600. Other year basic personal tax credit can be found in line 300 of Schedule 1 in your tax package for the year.
• Your tax rate can be found in wizebiz.ca/tax-rate-2008, or go to http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-py-eng.html for all other year’s tax rate

4.  Estimate how much CPP you paid over the year (Box 16 – line 308) (Or QPP if you are in Quebec Box 17)

To calculate your CPP paid, use this formula:
(Estimate Income or Max. Annual Pensionable Earnings whichever is smaller – Basic Exemption) * Employee Contribution Rate

In 2008,

• Basic Exemption: $3,500
• Max. Annual Pensionable earnings: $44,900
• Employee Contribution Rate: 4.95%

For other year’s CPP rates, go to http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/clcltng/cpp-rpc/cnt-chrt-pf-eng.html 

5.  Estimate how much EI you paid over the year  (Box 18 – line 312)

To calculate your EI paid, use this formula:
(Estimate income or Max. Annual Insurable Earnings whichever is smaller) * EI rate

In 2008,

• Max. Annual Insurable Earnings: $41,100
• EI Rate: 1.73%

For other year’s EI rates, go to http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/clcltng/ei/cnt-chrt-pf-eng.html

6.  Estimate RPP (Registered Pension Plan) contribution over the year (Box 20 – line 207)

If you contribute to your company’s pension plan, you will need to include that into your income tax return.  The amount of contribution are set by you, so if you do not know you have a pension plan, most likely you don’t have one, just ignore this line.  If you do have one, add up all your contribution over the year, and this value will be your RPP contribution value.

7.  Estimate Union Due you paid over the year (Box 44 – line 212)

Most union due are being deducted from your paycheck directly for a fix amount. If you belongs to a union, you probably know what is your union fee.  If you don’t know, ask around your co-workers to find out.  If you are not sure if you belongs to any union, most likely you are not in any union, just ignore this line.

8.  IMPORTANT: Write a letter to explain your situation and your calculation

This step is very important.  Since all of your calculations are only estimates based on the best of your knowledge, it is crucial to let CRA knows how did you derive your number.  Most importantly you want to let them know why do you need to calculate your own T4 information. 

Type or write up a brief letter, briefly explain your situation.  Indicating that despite your continuous effort to contact your employer, you still cannot get your T4 or any income information from your employer. Provide your employer’s company name, the boss name if you know, and the address of the business. Then briefly explain how you estimate your income for the year.

Do File Your Tax, It Is Illegal Not To Report Your Income

Although it is tempting to just say “I never get any T4 from my employer, so I don’t file my tax”.   It is very important that you report your income every year if you in fact have earned any income.  It is a criminal offence not to report your income, and the penalty can include jail time.  So just follow the steps above and file your income tax.  After all, most likely you will get some tax refund, why pay more than you need to?  You have worked hard, and have paid enough tax over the year, why not spend a little time to figure out a few numbers, fill out the tax return form to get your money back?

Personal Income Tax Rates

Federal Tax

15% on the first $37,885
22% on the next $37,884 (income from $37,885 to $75,769)
26% on the next $47,415 (income from $75,769 to $123,184)
29% on over $123,184

Provincial / Territorial Tax

Corporate Income Tax Rate

Federal Tax

Provincial / Territorial Tax

References:
What are the income tax rates in Canada for 2008? – http://www.cra-arc.gc.ca/tx/ndvdls/fq/2008_rt-eng.html
Corporate tax rates – http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rts-eng.html
Income Tax Return TP-1-V – http://www.revenu.gouv.qc.ca/eng/formulaires/tp/tp-1-v.asp
BC – Budget 2009 – Income Taxes – http://www.sbr.gov.bc.ca/msbr/budget/income_taxes.htm
Calculation of the Income Tax of a Corporation CO-771-T - http://www.revenu.gouv.qc.ca/documents/eng/formulaires/co/co-771-t(2008-12).pdf
Alberta Corporate Income Tax – http://www.finance.alberta.ca/publications/tax_rebates/important_dates_corporate.html