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	<title>DigiMarker &#187; Uncategorized</title>
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	<link>http://www.digimarker.com</link>
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	<lastBuildDate>Sat, 22 Jan 2011 17:26:09 +0000</lastBuildDate>
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		<title>Yogasana &#8211; Quick Guide</title>
		<link>http://www.digimarker.com/yogasana-quick-guide/</link>
		<comments>http://www.digimarker.com/yogasana-quick-guide/#comments</comments>
		<pubDate>Sat, 22 Jan 2011 17:25:20 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=87</guid>
		<description><![CDATA[List of imprtant Yogasanas. Om chanting - Om has no meaning. It is just a sound that generates positive vibrations in the body. On Back Savasana – corpse pose Halasana – Plough Uttanpadasana – raised leg Pavanamuktasana – wind removing pose – releases gas from large intestine making room for fresh air. Setubandhasana &#8211; bridge [...]]]></description>
			<content:encoded><![CDATA[<p>List of imprtant Yogasanas.<span id="more-87"></span></p>
<p><strong>Om chanting -</strong> Om has no meaning. It is just a sound that generates positive vibrations in the body.</p>
<p><strong><span style="text-decoration: underline;">On Back</span></strong></p>
<ul>
<li>Savasana – corpse pose</li>
<li>Halasana – Plough</li>
<li>Uttanpadasana – raised leg</li>
<li>Pavanamuktasana – wind removing pose – releases gas from large intestine making room for fresh air.</li>
<li>Setubandhasana &#8211; bridge</li>
<li>Kativakrasana – spinal twist on the back</li>
<li>Naukasana &#8211; boat</li>
<li>Chkarasana &#8211; wheel</li>
</ul>
<p><strong><span style="text-decoration: underline;">On the Stomach</span></strong></p>
<ul>
<li>Makarasana &#8211; crocodile</li>
<li>Salabhasana &#8211; locust</li>
<li>Bhujangasana &#8211; cobra</li>
<li>Dhanurasana &#8211; bow</li>
</ul>
<p><strong><span style="text-decoration: underline;">Standing</span></strong></p>
<ul>
<li>Tadasana &#8211; Tree</li>
<li>Padahastasana – Forward bending</li>
<li>Vrikshasana &#8211; Tree</li>
<li>Natarajasana – Lord Shiva</li>
<li>Utkatasana – Chair pose or Squat and rise pose</li>
<li>Virbhadrasana &#8211; warrior</li>
</ul>
<p><strong><span style="text-decoration: underline;">Sitting</span></strong></p>
<ul>
<li>Vajrasana – Thunder bolt</li>
<li>Parvatasana – Mountain</li>
<li>Shashankasana &#8211; Hare</li>
<li>Ustrasana &#8211; Camel</li>
<li>Marjariasana &#8211; Cat</li>
<li>Vyaghrasana &#8211; Tiger</li>
<li>Yoga mudra</li>
<li>Padmasana</li>
<li>Vakrasana &#8211; twisting</li>
<li>Bhrama mudra</li>
</ul>
<p><strong><span style="text-decoration: underline;">Pranayama</span></strong></p>
<ul>
<li>Kapalbhati – rapid exhalation</li>
<li>anlom/vilom – Alternate nostril breathing</li>
<li>Bhramari – humming bee breathing</li>
<li>Dirga pranayama – complete breath</li>
</ul>
]]></content:encoded>
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		</item>
		<item>
		<title>GMAT Preparation Links</title>
		<link>http://www.digimarker.com/gmat-preparation-links/</link>
		<comments>http://www.digimarker.com/gmat-preparation-links/#comments</comments>
		<pubDate>Sat, 22 Jan 2011 13:24:50 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=80</guid>
		<description><![CDATA[ Here are some important links for GMAT Preparation.  http://www.testpreppractice.net/GMAT/gmat-downloads.html – list of tutorials and free tests http://www.testpreppractice.net/GMAT/gmat-books.html – preparation books http://beatthegmat.blogspot.com/2005/08/reflecting-on-my-gmat-experience.html – Lesson Learned http://gmatclub.com/forum/everything-you-need-to-prepare-for-the-gmat-revised-77983.html http://www.manhattangmat.com/official-guide-12.cfm – changes between og 11 and 12 http://gmatclub.com/forum/how-to-get-6-0-awa-my-guide-64327.html – awa templates http://www.beatthegmat.com/answers-and-discussion-links-to-1000-sc-problems-t1461.html &#8211; 1000 sc answer and explanation http://www.beatthegmat.com/answers-and-discussion-links-to-1000-cr-problems-t1893.html 1000 CR http://gmatclub.com/forum/gmatprep-gmat-prep-powerprep-power-prep-free-tests-77548.html – links for downling powerprep, gmatptep earlier [...]]]></description>
			<content:encoded><![CDATA[<p> Here are some important links for GMAT Preparation. <span id="more-80"></span></p>
<ul>
<li><a href="http://www.testpreppractice.net/GMAT/gmat-downloads.html">http://www.testpreppractice.net/GMAT/gmat-downloads.html</a> – list of tutorials and free tests</li>
<li><a href="http://www.testpreppractice.net/GMAT/gmat-books.html">http://www.testpreppractice.net/GMAT/gmat-books.html</a> – preparation books</li>
<li><a href="http://beatthegmat.blogspot.com/2005/08/reflecting-on-my-gmat-experience.html">http://beatthegmat.blogspot.com/2005/08/reflecting-on-my-gmat-experience.html</a> – Lesson Learned</li>
<li><a href="http://gmatclub.com/forum/everything-you-need-to-prepare-for-the-gmat-revised-77983.html">http://gmatclub.com/forum/everything-you-need-to-prepare-for-the-gmat-revised-77983.html</a></li>
<li><a href="http://www.manhattangmat.com/official-guide-12.cfm">http://www.manhattangmat.com/official-guide-12.cfm</a> – changes between og 11 and 12</li>
<li><a href="http://gmatclub.com/forum/how-to-get-6-0-awa-my-guide-64327.html">http://gmatclub.com/forum/how-to-get-6-0-awa-my-guide-64327.html</a> – awa templates</li>
<li><a href="http://gmatsentencecorrection.blogspot.com/">http://www.beatthegmat.com/answers-and-discussion-links-to-1000-sc-problems-t1461.html</a> &#8211; 1000 sc answer and explanation</li>
<li><a href="http://www.beatthegmat.com/answers-and-discussion-links-to-1000-cr-problems-t1893.html">http://www.beatthegmat.com/answers-and-discussion-links-to-1000-cr-problems-t1893.html</a><a href="http://www.beatthegmat.com/answers-and-discussion-links-to-1000-cr-problems-t1893.html"> </a>1000 CR</li>
<li><a href="http://gmatclub.com/forum/gmatprep-gmat-prep-powerprep-power-prep-free-tests-77548.html">http://gmatclub.com/forum/gmatprep-gmat-prep-powerprep-power-prep-free-tests-77548.html</a> – links for downling powerprep, gmatptep earlier version and guide for reusing</li>
<li><a href="http://gmatclub.com/forum/new-to-the-math-forum-please-read-this-first-77764.html">http://gmatclub.com/forum/new-to-the-math-forum-please-read-this-first-77764.html</a> - math tips</li>
<li><a href="http://gmatclub.com/forum/gmat-math-book-87417.html">http://gmatclub.com/forum/gmat-math-book-87417.html</a> – gmat club book tips</li>
<li><a href="http://www.rocketreader.com/">http://www.rocketreader.com/</a> &#8211; online tools to improve reading</li>
<li><a href="http://www.gmattutor.com/pregame.html" class="broken_link">http://www.gmattutor.com/pregame.html</a> – tips</li>
<li><a href="http://www.gmattutor.com/">http://www.gmattutor.com/</a> &#8211; good website, tutorials. tips</li>
</ul>
]]></content:encoded>
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		</item>
		<item>
		<title>2 day or 1 day trip from Hyderabad to SriSailam Mallikarjuna Swami Temple</title>
		<link>http://www.digimarker.com/2-day-or-1-day-trip-from-hyderabad-to-srisailam-mallikarjuna-swami-temple/</link>
		<comments>http://www.digimarker.com/2-day-or-1-day-trip-from-hyderabad-to-srisailam-mallikarjuna-swami-temple/#comments</comments>
		<pubDate>Sun, 19 Apr 2009 17:54:42 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=66</guid>
		<description><![CDATA[Sri Sailam is one of the Jyotirlinagam and scenic place to visit in Andhra Pradesh. This is situated in Nallamalai hills on the bank of river Krishna. Srisailam is about 250 Kms from Hyderabad. You can take a 2 day Bus tour or drive using own or rental car. Here is how you can plan, [...]]]></description>
			<content:encoded><![CDATA[<p>Sri Sailam is one of the Jyotirlinagam and scenic place to visit in Andhra Pradesh. This is situated in Nallamalai hills on the bank of river Krishna. Srisailam is about 250 Kms from Hyderabad.  You can take a 2 day Bus tour or drive using own or rental car. Here is how you can plan, if you are driving.<span id="more-66"></span></p>
<ul>
<li>Start early from Hyderabad.  Start at around 6 AM. The trip should take approximately 6 hour including few short breaks. It would be advisable to take some food and water, as there is not much availability on the way.</li>
<li>You can make a stop at Dindi Dam.</li>
<li>You can make next stop at Srisailam Dam.</li>
<li>Next, stop at Sakshi Ganapati temple. It is said that Ganapati note down name of people visiting Srisailam here. Mallikarjuna and Brahmaramba temple is just few kilometres from here.</li>
<li>Go directly to the main temple and proceed to Darshan. It would be better to go there in afternoon as Morning/Evening tends to be heavily crowded.</li>
<li>Go to book your room. You can reserve in advance. Ganga sadan/Gowri Sadan are run by AP tourism. Proceed to Ganga Sadan for booking you room. This is good hotel for reasonable price, clean and well maintained</li>
<li>Take some rest and proceed to Patalganga. PatalaGanga is less than 1 km from temple. You can take approximately 500 steps to Patalganga or take Ropeway.</li>
<li>If you have time left, Goto Sikharan. You can see the beautiful view of the city from peak and a temple here.</li>
<li>If you have time left, you can goto Hatakeshwar temple while coming back.</li>
<li>Comeback to your lodge and take rest.</li>
<li>Next day early morning, you can again goto temple for Darshana. Mangala aarti starts at 6 AM.</li>
<li>After that, you can start your journey back.</li>
<li>You can Goto to Palidhara Pachdhara temple.  There is Adi Shankaracharya temple here and Palidhara and Panchadhara meets here. You have to take 146 steps to the temple. Honestly, there is nothing much to see here. You can also see Hatakeshwar temple which is hardly 1/2 km from here.</li>
<li>While coming back you can goto Uma Maheshwaram temple. You have to take a 12 km diversion.</li>
<li>You can also goto the Malella Theertham waterfall. You have to take 8 km muddy road and 200 steps to the fall. Waterfall is really beautiful.</li>
<li>Afterthat you can head back to Hyderabad</li>
</ul>
<p>You can convert it to a one day trip by heading back to Hyderabad direcly after taking Darshana. You can also add Sikharan. Start even earlier from Hyderabad.</p>
]]></content:encoded>
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		</item>
		<item>
		<title>Reduce Padding in your title bar for Blogger Blog</title>
		<link>http://www.digimarker.com/reduce-padding-in-your-title-bar-for-blogger-blog/</link>
		<comments>http://www.digimarker.com/reduce-padding-in-your-title-bar-for-blogger-blog/#comments</comments>
		<pubDate>Wed, 05 Mar 2008 17:19:30 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=13</guid>
		<description><![CDATA[If you find blogger title area too big, you can reduce the padding to reduce the size of title blog as shown below in red (Layout -&#62; edit html) h1.title { padding-top: 10px; margin: 0 14px .1em; line-height: 1.2em; font-size: 100%; } #header .description { display: block; margin: 0 14px; padding: 0 0 10px; line-height: [...]]]></description>
			<content:encoded><![CDATA[<p>If you find blogger title area too big, you can reduce the padding to reduce the size of title blog as shown below in red (Layout -&gt; edit html)<span id="more-13"></span></p>
<p>h1.title {<br />
padding-top: 10px;<br />
margin: 0 14px .1em;<br />
line-height: 1.2em;<br />
font-size: 100%;<br />
}</p>
<p>#header .description {<br />
display: block;<br />
margin: 0 14px;<br />
padding: 0 0 10px;<br />
line-height: 1.4em;<br />
font-size: 50%;<br />
}</p>
]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Converting your Blogger Blog to 3 Column templates</title>
		<link>http://www.digimarker.com/converting-your-blogger-blog-to-3-column-templates/</link>
		<comments>http://www.digimarker.com/converting-your-blogger-blog-to-3-column-templates/#comments</comments>
		<pubDate>Sat, 01 Mar 2008 17:16:46 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=11</guid>
		<description><![CDATA[Here is how you can convert any Blogger Blog template to 3 column template. Increasing width of Blog Change header width to 1000 #header { width: 1000px; margin: 0 auto; background-color:$headerBgColor; border: 1px solid $headerBgColor; color: $headerTextColor; padding: 0; font: $headerFont; } Change content part to 1000 #content-wrapper { width: 1000px; margin: 0 auto; padding: [...]]]></description>
			<content:encoded><![CDATA[<p>Here is how you can convert any Blogger Blog template to 3 column template.</p>
<p><strong>Increasing width of Blog</strong><br />
<span id="more-11"></span><br />
Change header width to 1000</p>
<p>#header {<br />
width: <span style="color: #000000;">1000</span>px;<br />
margin: 0 auto;<br />
background-color:$headerBgColor;<br />
border: 1px solid $headerBgColor;<br />
color: $headerTextColor;<br />
padding: 0;<br />
font: $headerFont;<br />
}</p>
<p><strong>Change content part to 1000</strong></p>
<p>#content-wrapper {<br />
width: 1000px;<br />
margin: 0 auto;<br />
padding: 0 0 15px;<br />
text-align: left;<br />
background-color: $mainBgColor;<br />
border: 1px solid $borderColor;<br />
border-top: 0;<br />
}</p>
<p><strong>Adding another sidebar to the left<br />
</strong><br />
Copy sidebar-wrapper to create newsidebar-wrapper. Look for sidebar-wrapper and paste following codes after sidebar-wrapper, Change to newsidebar-wrapper</p>
<p>#newsidebar-wrapper {<br />
margin-$endSide: 14px;<br />
width: 240px; float: $endSide;<br />
background-color: $mainBgColor;<br />
display: inline; /* fix for doubling margin in IE */<br />
word-wrap: break-word; /* fix for long text breaking sidebar float in IE */<br />
overflow: hidden; /* fix for long non-text content breaking IE sidebar float */<br />
}</p>
<p>&lt;div id=&#8217;newsidebar-wrapper&#8217;&gt;<br />
&lt;b:section class=&#8217;sidebar&#8217; id=&#8217;newsidebar&#8217; preferred=&#8217;yes&#8217;&gt;<br />
&lt;b:widget id=&#8217;BlogArchive1&#8242; locked=&#8217;false&#8217; title=&#8217;Blog Archive&#8217; type=&#8217;BlogArchive&#8217;/&gt;<br />
&lt;/b:section&gt;<br />
&lt;/div&gt;</p>
<p>This will create 3 column template with 2 sidebars on the left side.</p>
]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Blogger Blog &#8211; Add adsense in Post body</title>
		<link>http://www.digimarker.com/blogger-blog-add-adsense-in-post-body/</link>
		<comments>http://www.digimarker.com/blogger-blog-add-adsense-in-post-body/#comments</comments>
		<pubDate>Tue, 26 Feb 2008 17:23:42 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=16</guid>
		<description><![CDATA[For example, if you want to add adsense between header and post, here is what you need to do Go to your adsense account and generate code Paste the code in Notepad and replace &#60; &#62; and &#8220; In Bolgger, Go to Layout -&#62; Edit html -&#62; Add adsense code you created in notepad just [...]]]></description>
			<content:encoded><![CDATA[<p>For example, if you want to add adsense between header and post, here is what you need to do<span id="more-16"></span></p>
<ul>
<li>Go to your adsense account and generate code</li>
<li>Paste the code in Notepad and replace &lt; &gt; and &#8220;</li>
<li>In Bolgger, Go to Layout -&gt; Edit html -&gt; Add adsense code you created in notepad just before &lt;div class=post-body&gt; tag<a href="http://tips-for-new-bloggers.blogspot.com/2007/05/adsense-code-in-blogger-post-body.html">More details here </a></li>
</ul>
]]></content:encoded>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Free Business Cards</title>
		<link>http://www.digimarker.com/free-business-cards/</link>
		<comments>http://www.digimarker.com/free-business-cards/#comments</comments>
		<pubDate>Sun, 27 Jan 2008 17:29:20 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=18</guid>
		<description><![CDATA[Everybody knows importance of business cards for professional image and business networking. There are few ways to create professional business cards for free. There are few business cards software and online services in the market. Vistaprint is the best option, if you are looking for simple but professional business cards. They offer 250 business cards [...]]]></description>
			<content:encoded><![CDATA[<p>Everybody knows importance of business cards for professional image and business networking. There are few ways to create professional business cards for free. There are few business cards software and online services in the market.<span id="more-18"></span></p>
<p><a href="http://www.vistaprint.com/">Vistaprint</a> is the best option, if you are looking for simple but professional business cards. They offer 250 business cards for free (shipping extra). However, if you are looking to put logo or image on business cards, try the next approach.</p>
<p>You can use business cards templates, customize it to your need and print it. Make sure you print them on good paper (hard or glossy paper). There are many places where you can get free word templates. Examples</p>
<p><a href="http://office.microsoft.com/en-us/templates/CT101043091033.aspx">Microsoft templates</a></p>
<p><a href="http://www.hp.com/sbso/productivity/office/buscards.html" class="broken_link">Templates on HP Website </a></p>
]]></content:encoded>
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		</item>
		<item>
		<title>VOIP Providers Canada &#8211; Primus or Vonage</title>
		<link>http://www.digimarker.com/voip-providers-canada-primus-or-vonage/</link>
		<comments>http://www.digimarker.com/voip-providers-canada-primus-or-vonage/#comments</comments>
		<pubDate>Wed, 23 Jan 2008 17:57:15 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=33</guid>
		<description><![CDATA[Primus and Vonage are two major VOIP Phone Service Providers in Canada.  So if you are planning to decide between the two, here is the quick comparison. Call Quality – I have found Primus to be better in call quality. Though, there is only minor difference. Price – Primus is better priced than Vonage. Primus [...]]]></description>
			<content:encoded><![CDATA[<p>Primus and Vonage are two major VOIP Phone Service Providers in Canada.  So if you are planning to decide between the two, here is the quick comparison.<span id="more-33"></span></p>
<p><strong>Call Quality –</strong> I have found Primus to be better in call quality. Though, there is only minor difference.<strong></strong></p>
<p><strong>Price –</strong> Primus is better priced than Vonage.</p>
<ul>
<li>Primus unlimited plan costs 29.95$ whereas Vonage unlimited plan costs 39.99$.</li>
<li>There is no starting activation fee with Primus. Vonage charges 39.99$ for activation.</li>
<li>Vonage charges 19.99$ for shipping phone adapter/wireless gateway. Primus does not charge anything. Primus charges you 69.99$ for adapter. But they do give you 4$ a month off on your monthly bill, if you buy the adapter. Vonage offers good rebate on adapter.</li>
<li>Vonage charges 49.99$ disconnect fee if you cancel the service in less than 2 years.</li>
<li>There is one case where Vonage has advantage over Primus. 500 minute plan is priced at 19.99$. Primus has no comparative plan.<strong></strong><strong></strong></li>
</ul>
<p><strong>Customer Service –</strong> I found similar customer service. Both of them have poor and clueless customer service</p>
<p><strong>Customization and User Interface (UI) –</strong> This is one area where Vonage scores very high. They have wonderful website, faq section, online customization. Primus has good customization, but their UI is very bad. There is no good online guide, poor faqs section, bad online help. For example, I ordered online and most companies would show you a summary of your orders and what you are going to charged before you hit submit button. Don’t expect this from Primus. They simply take your order. After that you would expect that they send you a follow up email confirming your order with a way to check order status. Again, don’t expect any email. You just have to hope that your order is received and wait for your start-up package to arrive.. no status, no way to track. Primus ecommerce application is worst, I have ever seen. Vonage can easily win an award when it comes to ecommerce and UI.<strong></strong></p>
<p><strong>Money Back Guarantee –</strong> Vonage offers 60 day money back guarantee (see their terms and condition). Primus has no such offer.<strong></strong></p>
<p><strong>Promotions –</strong> Both have similar promotions. Like one month free. Free phone with Primus. Gift card with vonage.<strong></strong></p>
<p><strong>Number transferability –</strong> In my personal experience Vonage had trouble transferring my number. Primus transferred my number without any problem. But I might be one off case.</p>
<p>In short, I personally prefer Primus for low monthly cost, low initial cost, no termination fee and better call quality. I just wish they improve their customer service and UI.</p>
]]></content:encoded>
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		<title>Google page creator for your domain issue</title>
		<link>http://www.digimarker.com/google-page-creator-for-your-domain-issue/</link>
		<comments>http://www.digimarker.com/google-page-creator-for-your-domain-issue/#comments</comments>
		<pubDate>Sun, 13 Jan 2008 17:45:21 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=23</guid>
		<description><![CDATA[If you own a domain and are switching to Google apps for mail, docs, calendar, follow the steps carefully to make the apps work for your domain. After following all the steps sometimes Google page creator does not point to your custom URL. If you have followed all the steps, try to disable page creator [...]]]></description>
			<content:encoded><![CDATA[<p>If you own a domain and are switching to Google apps for mail, docs, calendar, follow the steps carefully to make the apps work for your domain. <span id="more-23"></span></p>
<p>After following all the steps sometimes Google page creator does not point to your custom URL. If you have followed all the steps, try to disable page creator for some time (from apps for your domain control panel) and then enable again. It should work.</p>
]]></content:encoded>
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		<title>Investments Canada &#8211; CCPC or personal?</title>
		<link>http://www.digimarker.com/investments-canada-ccpc-or-personal/</link>
		<comments>http://www.digimarker.com/investments-canada-ccpc-or-personal/#comments</comments>
		<pubDate>Thu, 03 Jan 2008 17:41:37 +0000</pubDate>
		<dc:creator>Gatt</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.digimarker.com/?p=21</guid>
		<description><![CDATA[If you are running a corporation that falls under CCPC (Canadian Controlled Private Corporation), you might be faced with the decision of leaving extra funds in the corporation and invest it or pay yourself salary and then invest it. First take a look the tax rate for CCPC and personal tax rates There are good [...]]]></description>
			<content:encoded><![CDATA[<p>If you are running a corporation that falls under CCPC (Canadian Controlled Private Corporation), you might be faced with the decision of leaving extra funds in the corporation and invest it or pay yourself salary and then invest it.<span id="more-21"></span></p>
<p>First take a look the tax rate for CCPC and personal tax rates</p>
<p>There are good documents on KPMG website</p>
<p><a href="http://www.kpmg.ca/en/services/tax/documents/FPT_2006_07_CCPC.pdf">CCPC tax rates</a></p>
<p><a href="http://www.kpmg.ca/en/services/tax/documents/PersTable2007.pdf">Personal tax rates and brackets</a></p>
<p>I am taking a simple example of an Alberta corporation (or a Alberta based federal corporation).</p>
<p>Corporate Profit before paying any salary &#8211; 100,000$<br />
You need 20,000$ and rest is disposable income (can be invested)<br />
Return on investment &#8211; 10%</p>
<p>Case1 &#8211; Pay everything as salary<br />
20000$ &#8211; tax (approximately)<br />
80000$ &#8211; In hand salary<br />
20000$ &#8211; Spending<br />
60000$ &#8211; Invested<br />
6000$ &#8211; Return before tax<br />
6000*0.26/2 = 780 &#8211; tax (marginal tax rate is 0.26 and 50% capital gain is taxed)<br />
6000 &#8211; 780 = 5220 &#8211; final return</p>
<p>Case2 &#8211; Pay minimum required in salary<br />
25,000 &#8211; salary<br />
75,000 &#8211; Corporate profit<br />
75000*0.161 = 12075 &#8211; tax (small business tax is 16.1%)<br />
75000 &#8211; 12075 = 62925 &#8211; Invested<br />
6292.5 &#8211; return before tax<br />
6292.5*458/2 = 1440 &#8211; tax<br />
6292.5 &#8211; 1440 = 4852.5 &#8211; final return<br />
This will be paid as salary and will reduce corporate tax.<br />
4852.5(0.26 &#8211; 0.16) = 4365.25 &#8211; final return</p>
<p>If you invest personally, your final return is higher.</p>
<p>However, this example is oversimplified. It assumes that the money will be invested at year end. Normally, money will be invested more frequently and much earlier. That would increase return in Case2. Bottom line is that there will be very little difference and you should consider factors like marginal tax rate, expected rate of return on investment and whether you need money for corporation or not.</p>
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