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in basal energy expenditure, and up-regulation of mitochondria1 energy metabolism. Exercise may also increase total energy expenditure by enhancing peroxisomal proliferation (and thus oxidation of long-chain fatty acids not directly coupled to ATP synthesis) and increasing the expression of uncoupling proteins in mitochondria. One important regulator of muscle metabolism is AMP-kinase, which is activated when ATP depletion results in increased intracellular levels of AMP. AMP kinase inhibits acetyl-CoA carboxylase and lowers the level of malonyl-CoA in the cytoplasm, thereby stimulating fatty acid oxidation by increasing the activity of carnitine palmitoyl transferase- 1. AMP-activated protein kinase also increases glucose uptake into the muscle by insulin-independent recruitment of GLUT4 glucose transporters to the plasma membrane. This phenomenon explains why glucose uptake by skeletal muscle is greatly increased during exercise, when there is no increase in the insulin level. Exercise also renders muscle cells more sensitive to insulin, in part by stimulating intramuscular accumulation of TAG, and removing potentially deleterious fatty acid metabolites.

TO MAKE A LONG STORY SHORT:

It can be shown that @(T)= 1 applies to the band intensities of fundamental vibrations, so that these bands cannot be uged for temperature determination. Nevertheless, the integrated band intensities of overtones and combination bands show a characteristic temperature dependence. As a result of the anhannonicity of the vibrations, these bands are observed in vibrational spectra. For overtones (Ail = n , n > I ) , the band intensity function of the temperature is expressed as

Employer-direct RRSP contributions can signi cantly increase the amount you re able to contribute to your RRSP without borrowing Your employer will simply send a portion of your pay directly to your RRSP carrier and will avoid income tax withholdings (although CPP and EI will still be payable)

Option Data (variable length)

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Using the GCC compiler Automating builds with make Examining library utilities Exploring source code control Debugging with GDB

For the most part, you can expect to face some penalties if you contribute too much to your RRSP In fact, this penalty equals 1 percent of the excess amount per month You should know, however, that the tax collector will allow you a $2,000 cushion That is, the rst $2,000 of over-contributions to your RRSP will not attract a penalty You won t be entitled to claim a deduction for this over-contribution, although the money will still grow tax-free while it s in the plan Some argue that the over-contribution doesn t make sense because you re going to be taxed on that $2,000 when you eventually withdraw it from your RRSP, without having ever received a deduction when you put it into the plan In other words, you ll face double tax here While this is true, this is not the real reason I believe that you should skip the $2,000 over-contribution You see, if you ve got 10 years or more before you start making withdrawals from your RRSP, then the growth on that money inside the plan will outweigh any double-tax problem you might face The reason you should skip the $2,000 over-contribution is that you can invest that same $2,000 in a non-registered account and accomplish the following: You ll have no restrictions on the types of investments that you can hold when you invest this money outside an RRSP, and withdrawals from a non-registered account are much more tax-efficient than withdrawals from an RRSP, since only the growth will be taxed, and at capital gains tax rates to boot (just 50 percent of capital gains are taxable) If you ve read previous editions of this book (2000 and prior years), you ll note that this advice is a departure from what I have said in the past Since the federal mini-budget of October 18, 2000 reduced the tax rate on capital gains, however, I believe that this new advice makes more sense provided that: (1) you already have a non-registered investment account or are committed to building some assets outside your RRSP, and (2) you re going to invest this money outside your RRSP in tax-smart investments (generating capital gains or a return of capital and keeping turnover low see Tip 50).

The name of the game here is splitting income from investments Most commonly, parents or grandparents settle a trust by transferring assets (usually cash) to the trustee for the bene t of minor children, who are usually the bene ciaries

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