<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"
        xmlns:image="http://www.google.com/schemas/sitemap-image/1.1"
        xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
        xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd">
      <url>
            <loc>http://www.bookkeeping-essentials.com/2011-goal-setting-challenge.html</loc>
            <lastmod>2011-05-21T21:37:15-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/2011-goal-setting-challenge-21509931.jpg</image:loc>
              <image:caption>Your January Goal&lt;br&gt;It takes 3 weeks to learn a new habit.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/2011-goal-setting-challenge-21509933.jpg</image:loc>
              <image:caption>Your April Goal&lt;br&gt;Learning this task will make your year-end go smoothly.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/2011-goal-setting-challenge-21509932.jpg</image:loc>
              <image:caption>Your February and March Goal&lt;br&gt;It takes self discipline to achieve this goal.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/2011-goal-setting-challenge-21447165.jpg</image:loc>
              <image:caption>It&#39;s important to set down in writing concrete goals to grow your business ... or to learn how to do your own bookkeeping.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accountants-copy.html</loc>
            <lastmod>2011-02-23T23:04:05-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounting-concepts.html</loc>
            <lastmod>2011-12-28T21:10:00-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/learning-accounting-concepts.jpg</image:loc>
              <image:caption>image of book on accounting principles lying open on a desk in a library courtesy of  Peter Skadberg</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounting-estimates.html</loc>
            <lastmod>2011-12-23T22:54:25-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/accounting-estimates-21598744.jpg</image:loc>
              <image:caption>Learning how to do accounting estimates</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounting-for-gsthst.html</loc>
            <lastmod>2010-08-27T14:05:26-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounting-system.html</loc>
            <lastmod>2012-01-07T12:44:37-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/manual-accounting-system.jpg</image:loc>
              <image:caption>image of a manual accounting system courtesy of stock-xchng.com</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of script writing saying &quot;See you on the next page. Your tutor Lake.&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounting-systems.html</loc>
            <lastmod>2011-07-19T10:21:38-04:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounting-test.html</loc>
            <lastmod>2010-02-01T00:01:32-05:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounting-training.html</loc>
            <lastmod>2011-12-08T15:32:48-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of script text saying, &quot;See you on the next page. Your tutor, Lake.&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/accounting-forms400.png</image:loc>
              <image:caption>image of accounting forms</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/profitable.png</image:loc>
              <image:caption>image of bookkeeping worksheet template used in this sidebar</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounts-payable.html</loc>
            <lastmod>2011-08-19T10:02:21-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounts-payable-clean-up.html</loc>
            <lastmod>2010-05-06T18:44:39-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounts-receivable-clean-up.html</loc>
            <lastmod>2010-11-06T08:31:03-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounts-receivable-collection.html</loc>
            <lastmod>2011-12-30T13:32:55-05:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accounts-receivables.html</loc>
            <lastmod>2011-10-08T07:17:56-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/accumulated-surplus.html</loc>
            <lastmod>2010-11-26T11:27:20-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/actuals-to-budget-analysis.html</loc>
            <lastmod>2010-11-12T18:50:56-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/adjusting-entries.html</loc>
            <lastmod>2011-09-05T10:30:58-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/woman-booking-adjusting-entries.jpg</image:loc>
              <image:caption>image of woman booking adjusting entries at a computer courtesy of stock-xchng.com</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/snoop-this-site.png</image:loc>
              <image:caption>image of script writing saying, &quot;My suggestion to you ... enjoy a cup of tea while you click and poke and peek and snoop this site.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/adjusting-journal-entries-with-hst.html</loc>
            <lastmod>2011-04-28T09:44:11-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/adjusting-journal-entries-with-hst-21500571.jpg</image:loc>
              <image:caption>Posting Year-End Adjusting Entries in QuickBooks</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/administrative-fees.html</loc>
            <lastmod>2011-07-16T10:26:20-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/annual-gsthst-filer.html</loc>
            <lastmod>2011-05-01T01:42:55-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/annual-gsthst-filer-21501559.jpg</image:loc>
              <image:caption>GST/HST Annual Filer Due Dates</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/annual-hst-return.html</loc>
            <lastmod>2011-01-03T18:30:26-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/ar-reconciliation-mess.html</loc>
            <lastmod>2011-12-01T11:46:06-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ar-reconciliation-mess-21592752.jpg</image:loc>
              <image:caption>Accounts Receivable Reconciliation Mess</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/asset-purchase-with-tradein.html</loc>
            <lastmod>2010-08-24T23:17:54-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/audit-trail.html</loc>
            <lastmod>2011-12-23T10:58:03-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/expense-rpt.png</image:loc>
              <image:caption>image of QuickBooks Banking flowchart</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/money-shot.jpg</image:loc>
              <image:caption>image of Canadian money courtesy of stock.xchng.com</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/automobile-expenses.html</loc>
            <lastmod>2011-03-04T19:17:10-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bad-debt.html</loc>
            <lastmod>2010-09-04T21:54:11-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/balance-sheet.html</loc>
            <lastmod>2011-06-04T11:46:17-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>Image of script writing saying, &quot;Great chatting with you. Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/banking-assists-business-record-keeping.html</loc>
            <lastmod>2011-03-17T10:42:10-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/banking-assists-business-record-keeping-21465599.jpg</image:loc>
              <image:caption>Differences Between Business and Personal Banking </image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bank-reconciliation-and-cashing-of-stale-dated-cheque.html</loc>
            <lastmod>2011-12-14T14:03:41-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bank-reconciliation-and-cashing-of-stale-dated-cheque-21596614.jpg</image:loc>
              <image:caption>Bank Reconciliation and Cashing of Stale Dated Cheque</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bankruptcy-and-customer-deposit.html</loc>
            <lastmod>2010-09-04T22:14:12-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/banks-perspective-in-bookkeeping-deposits.html</loc>
            <lastmod>2011-08-21T09:43:46-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/barter-transactions-and-the-irs.html</loc>
            <lastmod>2010-10-08T00:28:47-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/barter-transactions-and-the-irs-21407011.jpg</image:loc>
              <image:caption>Beverlee</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/basic-bookkeeping.html</loc>
            <lastmod>2012-01-24T13:44:39-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/online-bookkeeping-course-2.jpg</image:loc>
              <image:caption>Basic Accounting Online Course</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/creative_banner_hoa_234x60.jpg</image:loc>
              <image:caption>Basic bookkeeping course online; designed for the non-accountant</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/money-back-guarantee.jpg</image:loc>
              <image:caption>Money Back Guarantee</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/online-bookkeeping-course-1.jpg</image:loc>
              <image:caption>Basic Accounting Online Course</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/creative_banner_234x60.jpg</image:loc>
              <image:caption>Basic bookkeeping course online; designed for the non-accountant</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/basic-bookkeeping-entries.html</loc>
            <lastmod>2012-01-09T07:35:08-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/woman-performing-bookeeping-tasks-on-computer.jpg</image:loc>
              <image:caption>Woman doing basic bookkeeping entries and accounting journal entries</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>End of Chat on Basic Bookkeeping Entries</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ledger-page.jpg</image:loc>
              <image:caption>Basic Bookkeeping Entry Ledger</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeper-directory.gif</image:loc>
              <image:caption>Bookkeeper Directory</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/becoming-a-bookkeeper.html</loc>
            <lastmod>2011-11-05T13:11:27-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bequest-income.html</loc>
            <lastmod>2011-04-15T16:06:03-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bequest-income-21495488.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/billing-date.html</loc>
            <lastmod>2011-04-26T23:32:01-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bonus-or-salary.html</loc>
            <lastmod>2011-01-06T21:06:33-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/booking-meals-entertainment-expenses.html</loc>
            <lastmod>2010-07-11T13:32:29-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeper.html</loc>
            <lastmod>2012-01-26T22:55:45-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying, &quot;See you on the next page. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/canadian-income-tax.jpg</image:loc>
              <image:caption>Canadian Income Tax courtesy of stock.xchnge</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/lavender-and-honey-tea.jpg</image:loc>
              <image:caption>image of lavender and honey tea courtesy of stock-xchng.com</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeepers-vacation-relief-network.html</loc>
            <lastmod>2011-01-03T14:56:52-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-blog.html</loc>
            <lastmod>2012-02-03T23:12:36-05:00</lastmod>
            <priority>0.9</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-checklist.html</loc>
            <lastmod>2011-11-01T22:34:16-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying &quot;See you on the next page. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/insiders-pass-ad2.png</image:loc>
              <image:caption>Subscribe to The Bookkeeper&#39;s Notes</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/insiders-pass-ad1.png</image:loc>
              <image:caption>Subscribe to The Bookkeeper&#39;s Notes. First issue to be released December 15, 2010</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-entries.html</loc>
            <lastmod>2012-01-15T12:09:50-05:00</lastmod>
            <priority>0.92</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>Image of script writing saying, &quot;Great chatting. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-work.jpg</image:loc>
              <image:caption>image of woman working on bookkeeping entries courtesy of  Elvis Santana</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ledger-page.jpg</image:loc>
              <image:caption>image of a bookkeeping ledger courtesy of stock.xchng.com</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ezine-ad2-5.png</image:loc>
              <image:caption>Subscribe to The Bookkeeper&#39;s Notes, a free bi-monthly newsletter all about good bookkeeping practices.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/virtual-bookkeepers-guide-banner.png</image:loc>
              <image:caption>Enroll in the Online Bookkeeper&#39;s Training Program today.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-entry-for-level-payment-plans.html</loc>
            <lastmod>2011-04-27T00:17:21-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-essentials-sitesearch.html</loc>
            <lastmod>2012-01-20T10:14:29-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/signature-homepage.png</image:loc>
              <image:caption>image of script writing saying &quot;Enjoy your visit. Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-for-an-electrician.html</loc>
            <lastmod>2010-09-28T00:03:18-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-for-non-profit-organizations.html</loc>
            <lastmod>2011-11-21T00:17:09-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-for-partnerships.html</loc>
            <lastmod>2011-03-02T20:28:13-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-for-small-restaurant.html</loc>
            <lastmod>2011-01-14T07:20:17-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-forum.html</loc>
            <lastmod>2012-02-03T22:33:33-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/thanks-to-the-little-people.jpg</image:loc>
              <image:caption>cartoon image Of Dr. Julia Chicken speaking with a snail, &quot;May I never forget that it&#39;s the little people that made this all possible.&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-basics-video.gif</image:loc>
              <image:caption>Affordable Bookkeeping Training</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/freedom-is-the-goal.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-scansnap-setup-guide.jpg</image:loc>
              <image:caption>Unofficial Snapscan Setup Guide by Brooks Duncan</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/signature-homepage.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-help.html</loc>
            <lastmod>2010-12-28T21:00:20-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of script writing saying, &quot;See you on the next page. Your tutor Lake.&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-help-1.html</loc>
            <lastmod>2011-08-27T19:14:55-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of script writing saying, &quot;See you on the next page. Your tutor Lake.&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-question.html</loc>
            <lastmod>2012-01-07T11:36:22-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeepingexam80.gif</image:loc>
              <image:caption>Bookkeeping Exam</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/lake-home-page.png</image:loc>
              <image:caption>image of the webmaster of Bookkeeping-Essentials.com and bookkeeper of Lakeshore Bookkeeping Services</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/money-back-guarantee.jpg</image:loc>
              <image:caption>Money Back Guarantee on Ask a Private Bookkeeping Question</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-questions.html</loc>
            <lastmod>2011-07-28T21:07:30-04:00</lastmod>
            <priority>0.5</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-resources.html</loc>
            <lastmod>2011-12-12T15:19:05-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/dawn.png</image:loc>
              <image:caption>photo of Dawn Fotopulos, founder of Best Small Biz Help</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/business-book-and-glasses.jpg</image:loc>
              <image:caption>image of business book on glasses by Jenifer Marr</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/grandmas-teacup.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-service.html</loc>
            <lastmod>2011-01-22T03:28:56-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>image of script writing saying, &quot;Great chatting with you. Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-services.html</loc>
            <lastmod>2011-12-30T17:36:40-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/lake-home-page.png</image:loc>
              <image:caption>image of owner of  Lakeshore Bookkeeping Services</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/CPB-IPBC-Logo.jpg</image:loc>
              <image:caption>Image of IPBC&#39;s Certified Professional Bookkeeper (CPB) logo</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/book-keeping-system.html</loc>
            <lastmod>2011-12-31T14:40:45-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>image of script writing saying It&#39;s been great chatting with you, Your tutor Lake.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-basics-video.gif</image:loc>
              <image:caption>Affordable Bookkeeping Training</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-scansnap-setup-guide.jpg</image:loc>
              <image:caption>Unofficial Snapscan Setup Guide by Brooks Duncan</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-system.html</loc>
            <lastmod>2009-12-02T11:21:33-05:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-systems.html</loc>
            <lastmod>2012-01-05T21:25:03-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>See you on the next page ... Your tutor Lake</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-system.jpg</image:loc>
              <image:caption>image of manual bookkeeping system courtesy of stock.xchng</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-tests.html</loc>
            <lastmod>2012-01-19T12:57:59-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-probundle.gif</image:loc>
              <image:caption>Lifetime Access to Membership Area</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-test-sample-questions.png</image:loc>
              <image:caption>Become a member to get access to the bookkeeping tests</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-and-accounting-exams.jpg</image:loc>
              <image:caption>Join AccountingCoach Pro to access 6 accounting and bookkeeping exams</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/Bookkeeping-test-moneyback90.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-prologo.png</image:loc>
              <image:caption>Access Bookkeeping Tests by Becoming a Member</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/bookkeeping-tips.html</loc>
            <lastmod>2011-11-30T22:50:15-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/newspaper-with-cuppacino.jpg</image:loc>
              <image:caption>image of newspaper with cuppacina courtesy of Willie Cloete</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/building-an-online-business-and-working-from-home.html</loc>
            <lastmod>2012-01-24T09:59:16-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-financial-calculators.html</loc>
            <lastmod>2010-01-30T20:18:11-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/businessman.html</loc>
            <lastmod>2010-07-31T14:49:48-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-or-professional-income.html</loc>
            <lastmod>2011-02-14T21:41:40-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-startup-expenses-and-hst.html</loc>
            <lastmod>2010-11-05T16:09:07-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-structure-fiasco.html</loc>
            <lastmod>2010-10-04T23:59:12-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-use-of-home.html</loc>
            <lastmod>2010-09-04T20:35:48-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-use-of-home1.html</loc>
            <lastmod>2010-09-04T20:58:47-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-use-of-home-ontario-property-tax-credit.html</loc>
            <lastmod>2011-11-16T17:33:34-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/business-use-of-home-ontario-property-tax-credit-21588109.jpg</image:loc>
              <image:caption>Ontario Property Tax Credit</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-use-of-personal-vehicle.html</loc>
            <lastmod>2011-10-02T18:33:58-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-vehicle.html</loc>
            <lastmod>2012-02-04T18:39:58-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of script writing saying &quot;See you on the next page ... Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-basics-video.gif</image:loc>
              <image:caption>Affordable Bookkeeping Training</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-scansnap-setup-guide.jpg</image:loc>
              <image:caption>Unofficial Snapscan Setup Guide by Brooks Duncan</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/business-vehicle-registration.html</loc>
            <lastmod>2011-04-17T15:16:10-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/buying-antiques-at-yard-sales.html</loc>
            <lastmod>2012-01-17T16:58:48-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/buying-antiques-at-yard-sales-21605824.jpg</image:loc>
              <image:caption>Buying Antiques at Garage Sales</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/buying-employees-a-meal.html</loc>
            <lastmod>2011-06-12T00:08:16-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/buying-with-a-trade-in.html</loc>
            <lastmod>2010-11-13T22:18:23-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/canadian.html</loc>
            <lastmod>2009-11-26T12:03:54-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/beans-falling.png</image:loc>
              <image:caption>image of beans falling</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/canadian-bookkeeping.html</loc>
            <lastmod>2012-01-26T22:53:38-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying, &quot;See you on the next page. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
              <image:caption>&quot;cartoon with Dr Julia Chicken giving advice to one of her clients, &quot;I wouldn&#39;t count them just yet, Mable&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/canadian-payroll-deductions.html</loc>
            <lastmod>2011-12-18T13:42:26-05:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/can-i-file-a-nil-gst-return.html</loc>
            <lastmod>2010-12-15T15:30:12-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/capital-cost-allowance.html</loc>
            <lastmod>2011-09-20T02:45:02-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/capital-cost-allowance-misclassification.html</loc>
            <lastmod>2010-11-13T22:12:09-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/capital-gains-inherited-property.html</loc>
            <lastmod>2011-04-09T16:22:33-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/capital-gains-inherited-property-21493038.jpg</image:loc>
              <image:caption>The Tax Guy Answers Canadian Tax Questions</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/capital-lease.html</loc>
            <lastmod>2012-01-15T12:06:53-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>image of script writing saying, &quot;Great chatting with you ... Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/capital-lease-account.html</loc>
            <lastmod>2011-02-18T07:01:36-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/capital-or-revenue.html</loc>
            <lastmod>2011-01-16T18:37:56-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/capital-tax-on-paid-up-capital.html</loc>
            <lastmod>2011-07-16T09:59:42-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cash-or-accrual-basis.html</loc>
            <lastmod>2011-12-07T16:37:09-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/cash-or-accrual-basis-21594686.jpg</image:loc>
              <image:caption>Accrual Basis of Accounting and the Matching Principle</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/casual-labour.html</loc>
            <lastmod>2011-08-25T03:41:08-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cca-and-deferred-tax.html</loc>
            <lastmod>2010-09-04T20:33:36-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cca-class-52-100.html</loc>
            <lastmod>2011-02-17T07:04:12-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/cca-class-52-100-21471404.jpg</image:loc>
              <image:caption>CCA Class 52 Ends January 31, 2011</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cca-class-8.html</loc>
            <lastmod>2011-11-23T09:48:00-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/cca-class-8-21589752.jpg</image:loc>
              <image:caption>Recording Office Furniture Under $500</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cca-class-adjustments.html</loc>
            <lastmod>2011-02-27T13:37:57-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/ccpc.html</loc>
            <lastmod>2012-02-04T18:22:35-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ezine-ad2-5.png</image:loc>
              <image:caption>Subscribe to The Bookkeeper&#39;s Notes, a free bi-monthly newsletter.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ipbcredlogo2_50.jpg</image:loc>
              <image:caption>The IPBC offers free webinars on a regular basis</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/green_payback.jpg</image:loc>
              <image:caption>image of a business graph courtesy of stock-xchng.com</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/ccpc-and-unremitted-source-deductions.html</loc>
            <lastmod>2011-12-14T21:27:54-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ccpc-and-unremitted-source-deductions-21596694.jpg</image:loc>
              <image:caption>CCPC Client Not Consistently Remitting Source Deductions</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/ccpc-dividends-vs-salary.html</loc>
            <lastmod>2010-09-29T19:05:12-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/ccpc-investment.html</loc>
            <lastmod>2011-05-29T21:55:54-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/ccpc-small-business-deduction.html</loc>
            <lastmod>2010-08-24T21:58:18-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cell-phones-and-cra.html</loc>
            <lastmod>2011-09-19T02:37:06-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/cell-phones-and-cra-21560711.jpg</image:loc>
              <image:caption>What is CRA&#39;s position on cell phones?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/charging-hst-out-of-province.html</loc>
            <lastmod>2010-10-03T14:03:46-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/charging-pst-in-manitoba.html</loc>
            <lastmod>2011-02-07T16:25:12-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cica-i-and-cica-v.html</loc>
            <lastmod>2011-01-25T02:46:47-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/claiming-business-use-of-home.html</loc>
            <lastmod>2010-09-04T20:35:06-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/claiming-itc.html</loc>
            <lastmod>2011-07-20T18:12:28-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/claiming-itc-21534965.jpg</image:loc>
              <image:caption>Claiming HST Input Tax Credits</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/claiming-medical-expenses.html</loc>
            <lastmod>2011-05-26T09:55:45-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/class-52-vs-assets.html</loc>
            <lastmod>2011-01-28T10:55:57-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cleanup-for-yearend.html</loc>
            <lastmod>2011-12-29T00:46:47-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/cleanup-for-yearend-21599757.jpg</image:loc>
              <image:caption>Clean-up for Year-end</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/client-owes-money.html</loc>
            <lastmod>2011-01-16T00:29:54-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/client-relationships.html</loc>
            <lastmod>2011-10-16T22:23:46-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/closing-a-partnership.html</loc>
            <lastmod>2010-09-04T21:54:40-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/closing-my-business.html</loc>
            <lastmod>2010-09-04T20:49:49-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/combined-tax-audits.html</loc>
            <lastmod>2011-04-28T10:03:44-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/combined-tax-audits-21500583.jpg</image:loc>
              <image:caption>CRA is discontinuing combined tax audits.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/company-cheque-personal-expense.html</loc>
            <lastmod>2011-12-19T10:31:25-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/company-cheque-personal-expense-21597673.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/company-vehicle-and-the-individual.html</loc>
            <lastmod>2011-12-15T14:37:44-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/company-vehicle-and-the-individual-21596903.jpg</image:loc>
              <image:caption>Selling the company car to yourself</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/computers-100-writeoff.html</loc>
            <lastmod>2010-12-28T15:27:03-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/computers-100-writeoff-21445116.jpg</image:loc>
              <image:caption>Computer Capital Cost Allowance (CCA) Tax Deduction</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/consignment-accounting.html</loc>
            <lastmod>2011-12-10T05:46:58-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/consignment-store.html</loc>
            <lastmod>2011-12-14T13:05:18-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/consignment-store-21492913.jpg</image:loc>
              <image:caption>Artists often sell on consignment as do clothing stores.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/contingency-account.html</loc>
            <lastmod>2010-11-14T10:30:38-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/corporate-dividends-payable.html</loc>
            <lastmod>2010-08-24T21:57:17-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/corporate-income-tax-refund-journal-entry.html</loc>
            <lastmod>2010-10-07T23:44:45-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/corporate-minute-book.html</loc>
            <lastmod>2012-01-25T13:19:46-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/minute-book.jpg</image:loc>
              <image:caption>Self-Counsel Press Minute Book Forms</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/corporate-tax-expense.html</loc>
            <lastmod>2010-08-24T21:56:42-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/corporation-dissolution-final-transactions.html</loc>
            <lastmod>2011-07-16T10:27:01-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cost-of-goods-credit-cards.html</loc>
            <lastmod>2011-02-18T20:38:00-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cost-of-good-sold-with-taxes.html</loc>
            <lastmod>2010-10-22T19:46:00-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cost-of-goods-sold-in-a-resale-printing-corporation.html</loc>
            <lastmod>2010-02-12T19:37:11-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cost-of-painting-new-vehicle.html</loc>
            <lastmod>2011-07-16T09:56:59-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/cost-of-painting-new-vehicle-21502441.jpg</image:loc>
              <image:caption>Expensing vs Capitalization</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cpp-overpayment.html</loc>
            <lastmod>2010-11-13T22:14:10-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cra-horror-stories.html</loc>
            <lastmod>2010-08-16T00:16:28-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cra-news.html</loc>
            <lastmod>2012-01-15T12:17:09-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ezine-ad2-5.png</image:loc>
              <image:caption>Subscribe to The Bookkeeper&#39;s Notes, a free bi-monthly newsletter all about good bookkeeping practices</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cra-plans-for-high-net-worth-individuals-audits.html</loc>
            <lastmod>2011-05-23T15:36:19-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/cra-plans-for-high-net-worth-individuals-audits-21510810.jpg</image:loc>
              <image:caption>CRA Tax Audits</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/cra-selfemployment-tax-instalments.html</loc>
            <lastmod>2010-11-30T14:27:25-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/credit-cards-accepted-from-clients.html</loc>
            <lastmod>2011-09-07T07:32:06-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/credit-cards-accepted-from-clients-21555900.jpg</image:loc>
              <image:caption>Recording Credit Card Transactions</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/ctvs-w5-a-nightmare-when-the-taxman-got-it-wrong.html</loc>
            <lastmod>2010-10-14T16:40:02-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/customer-appreciation-gifts.html</loc>
            <lastmod>2011-08-21T20:51:25-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/customer-appreciation-gifts-21549576.jpg</image:loc>
              <image:caption>Customer Appreciation Gifts and Customer Loyalty Recognition</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/customer-deposits.html</loc>
            <lastmod>2010-02-12T19:40:45-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/customer-deposits1.html</loc>
            <lastmod>2010-09-04T21:55:04-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/customer-gifts-as-expenses.html</loc>
            <lastmod>2010-12-06T12:24:03-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/dealing-with-incomplete-documentation.html</loc>
            <lastmod>2011-09-02T23:21:24-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/dealing-with-incomplete-documentation-21554418.jpg</image:loc>
              <image:caption>A Frustrated Bookkeeper ... With Good Reason</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/dealing-with-incomplete-documentation-21554419.jpg</image:loc>
              <image:caption>Grab a cuppa tea ... this chat is going to take awhile!</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/dec-31st-cra-deadline.html</loc>
            <lastmod>2011-06-29T18:02:09-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/dec-31st-cra-deadline-21526192.jpg</image:loc>
              <image:caption>Maybe it&#39;s time for some professional advice tailored to your own unique situation.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/deduction-totals.html</loc>
            <lastmod>2011-02-18T06:54:22-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/deposits-on-assets.html</loc>
            <lastmod>2011-01-12T11:35:30-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/deposits-to-bank-accounts.html</loc>
            <lastmod>2011-01-13T13:16:42-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/de-registering-for-gst.html</loc>
            <lastmod>2011-01-13T13:18:41-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/destruction-of-bank-statements.html</loc>
            <lastmod>2011-10-08T06:58:12-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/different-currencies.html</loc>
            <lastmod>2010-09-04T21:56:09-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/direct-selling-bookkeeping.html</loc>
            <lastmod>2012-01-27T12:13:25-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/direct-selling-bookkeeping-21609373.jpg</image:loc>
              <image:caption>Direct Selling Bookkeeping Transactions</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/display-of-sales-tax-on-invoices.html</loc>
            <lastmod>2011-10-26T23:31:15-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/do-bookkeepers-charge-hst.html</loc>
            <lastmod>2011-08-24T01:18:58-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/does-downloading-replace-data-entry.html</loc>
            <lastmod>2011-02-22T18:16:34-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/do-i-have-to-charge-hst.html</loc>
            <lastmod>2011-11-16T19:03:04-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/do-i-have-to-charge-hst-21588120.jpg</image:loc>
              <image:caption>All GST/HST registrants have to collect sales tax on all self employment income.income</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/doing-business-in-the-us.html</loc>
            <lastmod>2011-07-28T19:58:22-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/donate.html</loc>
            <lastmod>2011-12-15T13:09:01-05:00</lastmod>
            <priority>0.9</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/donating-gift-certificates.html</loc>
            <lastmod>2011-04-08T11:04:05-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/donating-gift-certificates-21492582.jpg</image:loc>
              <image:caption>Accounting for Gift Certificates Donated</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/eco-tax.html</loc>
            <lastmod>2011-02-08T20:32:08-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/eligible-input-tax-credits.html</loc>
            <lastmod>2010-12-17T23:35:02-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/eligible-input-tax-credits-21441712.jpg</image:loc>
              <image:caption>Free eBook when you subscribe to The Bookkeeper&#39;s Notes. Click on &lt;i&gt;The Free Ezine&lt;/i&gt; button to subscribe now.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/employee-auto-allowances.html</loc>
            <lastmod>2011-03-13T14:25:43-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/employee-auto-allowances-21481895.jpg</image:loc>
              <image:caption>Employee Auto Allowances</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/employee-automobile-allowance.html</loc>
            <lastmod>2011-03-26T14:01:12-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/employee-automobile-allowance-21487195.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/employee-gifts.html</loc>
            <lastmod>2010-12-01T11:08:16-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/employee-mileage-reimbursement.html</loc>
            <lastmod>2011-09-15T08:50:39-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/employee-mileage-reimbursement-21559051.jpg</image:loc>
              <image:caption>What are CRA&#39;s rules around the mileage log for employees?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/employee-payroll-taxes.html</loc>
            <lastmod>2012-02-01T11:51:39-05:00</lastmod>
            <priority>0.9</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/employee-vehicle-allowance.html</loc>
            <lastmod>2011-07-20T23:42:25-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/employee-vehicle-allowance-21535086.jpg</image:loc>
              <image:caption>Employee Vehicle Allowances</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/employment-tax-forms.html</loc>
            <lastmod>2012-01-04T07:19:43-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/snoop-this-site.png</image:loc>
              <image:caption>My suggestion to you ... enjoy a cup of tea while you click and poke and peek and snoop this site.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/signature-homepage.png</image:loc>
              <image:caption>Enjoy your visit! ... Your tutor Lake</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/engagement-letter.html</loc>
            <lastmod>2011-02-18T06:40:42-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/entering-gsthst-late-filing-in-quickbooks.html</loc>
            <lastmod>2011-10-31T09:10:01-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/entering-gsthst-late-filing-in-quickbooks-21578408.jpg</image:loc>
              <image:caption>How Do I Enter A GST/HST Late Filing into QuickBooks®?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/entering-invoices-from-a-supplier.html</loc>
            <lastmod>2011-03-29T10:35:06-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/entering-invoices-from-a-supplier-21488478.jpg</image:loc>
              <image:caption>How to enter a bank charge using &quot;Write Cheques&quot; in QuickBooks.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/entering-off-of-statements.html</loc>
            <lastmod>2011-09-21T22:14:28-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/entries-for-graphic-artist-business.html</loc>
            <lastmod>2011-02-25T08:28:19-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/equipment-leasing-support.html</loc>
            <lastmod>2010-11-26T11:56:37-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/excel-bookkeeping.html</loc>
            <lastmod>2012-02-03T20:07:28-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/excel-bookkeeping-workpapers-cover-sm.jpg</image:loc>
              <image:caption>10 Lessons in Excel Workpapers, Lessons Tailored for Bookkeepers</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/excel-bookkeeping-workpapers-banner50.jpg</image:loc>
              <image:caption>Excel Bookkeeping Workpapers - Lessons include templates and raw data</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/expense-cell-phone-ticket.html</loc>
            <lastmod>2012-01-26T16:58:52-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/expense-cell-phone-ticket-21609111.jpg</image:loc>
              <image:caption>Are fine, penalties and interest tax deductible?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/expensed-or-capitalized.html</loc>
            <lastmod>2011-10-12T05:51:08-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/filed-taxes-are-incorrect.html</loc>
            <lastmod>2011-03-11T21:05:39-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/file-organization.html</loc>
            <lastmod>2012-01-18T12:38:46-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying, &quot;See you on the next page ... Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/file-organization-periodically-and-organized.html</loc>
            <lastmod>2010-10-21T23:46:59-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/filing-paper-by-ledger-account-a-disaster.html</loc>
            <lastmod>2011-08-12T01:11:00-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/filing-paper-by-ledger-account-a-disaster-21544806.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/filing-systems-for-invoices-and-bills.html</loc>
            <lastmod>2011-08-23T21:07:09-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/filing-systems-for-invoices-and-bills-21550520.jpg</image:loc>
              <image:caption>How do you organize your unpaid vs. paid bills and invoices?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/financial-institutions-exempt-from-gsthst.html</loc>
            <lastmod>2011-12-06T09:24:43-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/financial-institutions-exempt-from-gsthst-21594190.jpg</image:loc>
              <image:caption>Sometimes learning bookkeeping means phoning CRA</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/financial-plan.html</loc>
            <lastmod>2011-12-08T15:37:47-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of written script saying, &quot;See you on the next page, Your tutor Lake.&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-basics-video.gif</image:loc>
              <image:caption>Affordable Bookkeeping Training</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/financial-planning-flowchart.png</image:loc>
              <image:caption>flowchart of the purpose and objective of financial planning for small business</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-scansnap-setup-guide.jpg</image:loc>
              <image:caption>Unofficial Snapscan Setup Guide by Brooks Duncan</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/Penguins-do-have-wings.jpg</image:loc>
              <image:caption>cartoon image from Dr. Julia Chicken Two birds talking, &quot;I still say, if we were meant to fly we&#39;d have wings ... We DO have wings!&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/financial-statements.html</loc>
            <lastmod>2012-01-27T11:56:01-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>See you on the next page, Your tutor Lake</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/apple-and-cinnamon-tea.jpg</image:loc>
              <image:caption>image of apple and cinnamon tea</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/package300.gif</image:loc>
              <image:caption>image of accounting products in package</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/fintrac-webinars-reporting-obligations-for-accountants.html</loc>
            <lastmod>2010-10-22T08:16:57-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/fixed-asset-recognition.html</loc>
            <lastmod>2011-02-21T23:39:59-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/foreigners-selling-property-in-the-us.html</loc>
            <lastmod>2011-06-11T23:59:41-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/foreign-exchange-transactions.html</loc>
            <lastmod>2011-09-03T14:33:10-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/foreign-workers-in-the-us-a-free-webinar.html</loc>
            <lastmod>2011-05-09T09:01:01-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/free-webinar.html</loc>
            <lastmod>2011-04-30T01:30:45-04:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/from-shoebox-to-quickbooks.html</loc>
            <lastmod>2010-05-06T17:21:35-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/from-sole-proprietor-to-corporation.html</loc>
            <lastmod>2011-09-10T08:10:07-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/from-sole-proprietor-to-corporation-21557099.jpg</image:loc>
              <image:caption>You don&#39;t know what you don&#39;t know.&lt;br&gt;Section 85 rollovers are complex and not as easy as they look.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/funds-received-in-trust.html</loc>
            <lastmod>2011-06-07T00:49:09-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/garbage-bag-filing-system.html</loc>
            <lastmod>2011-09-13T09:36:19-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/garbage-bag-filing-system-21556875.jpg</image:loc>
              <image:caption>Clearly this person&#39;s choice of filing system expresses his feelings about the whole job ... it&#39;s garbage!</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gift-in-kind-for-charities.html</loc>
            <lastmod>2011-10-01T14:24:06-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gift-voucher-sales.html</loc>
            <lastmod>2010-11-21T23:50:27-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/going-paperless-free-ecourse.html</loc>
            <lastmod>2011-01-22T16:38:28-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/good-bookkeeping.html</loc>
            <lastmod>2012-01-17T16:28:58-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>It&#39;s been great chatting with you. Your Tutor Lake</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/money-in-pocket.jpg</image:loc>
              <image:caption>image of a $20 bill sticking out a jean pocket</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/online-bookkeeping-course-1.jpg</image:loc>
              <image:caption>image of Real Life Accounting online bookkeeping course logo</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst34-appeal-penalty-for-filing-late.html</loc>
            <lastmod>2010-12-12T23:21:20-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-and-doing-business-in-canada.html</loc>
            <lastmod>2011-06-30T09:35:16-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-and-us-purchases.html</loc>
            <lastmod>2011-03-26T15:12:06-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gst-and-us-purchases-21487227.jpg</image:loc>
              <image:caption>Take a look at Deloitte&#39;s useful place of supply flowcharts and summary tables. This is the one for taxable services.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-charged-incorrectly.html</loc>
            <lastmod>2011-12-20T19:44:11-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gst-charged-incorrectly-21598167.jpg</image:loc>
              <image:caption>Contra Payment Made on Sales Invoice</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-exempt-services.html</loc>
            <lastmod>2011-09-30T00:13:29-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-filing-in-quickbooks.html</loc>
            <lastmod>2010-08-25T09:40:26-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gst-filing-in-quickbooks-21317707.jpg</image:loc>
              <image:caption>Tracking transactions posted to a period already filed with CRA</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gsthst.html</loc>
            <lastmod>2011-10-28T23:07:19-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-hst.html</loc>
            <lastmod>2011-08-27T09:24:29-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/accounting_gsthst_tax_return.jpg</image:loc>
              <image:caption>image of accounting calculator tabulating tax from stock.xchng</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gsthst-30000-threshold.html</loc>
            <lastmod>2010-08-25T09:34:55-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gsthst-and-tax-exempt-bodies.html</loc>
            <lastmod>2010-11-13T22:12:43-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-hst-collected-out-of-province.html</loc>
            <lastmod>2010-11-04T21:34:25-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-hst-for-manufacturers.html</loc>
            <lastmod>2011-01-28T19:24:08-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gsthst-itc-on-meal-allowance.html</loc>
            <lastmod>2011-05-11T10:23:57-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gsthst-itc-on-meal-allowance-21505700.jpg</image:loc>
              <image:caption>Trucker&#39;s Meal Allowances and ITC</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gsthst-itcs-for-mlm-business.html</loc>
            <lastmod>2012-02-01T20:07:56-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gsthst-itcs-for-mlm-business-21611290.jpg</image:loc>
              <image:caption>GST/HST input tax credit for MLM business</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gsthst-paid-on-purchases.html</loc>
            <lastmod>2010-10-03T14:04:16-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-hst-quick-method.html</loc>
            <lastmod>2011-10-28T23:02:33-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gsthst-simplified-method.html</loc>
            <lastmod>2011-10-28T23:05:53-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gsthst-simplified-method-21443894.jpg</image:loc>
              <image:caption>Get a free eBook on 5 important tips if You Manage The Books Yourself by subscribing to The Bookkeeper&#39;s Notes newsletter. Click on The Free Ezine button for more information.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gsthst-split-filing.html</loc>
            <lastmod>2011-01-12T19:29:10-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-on-meals-adjustment.html</loc>
            <lastmod>2012-01-29T19:56:38-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gst-on-meals-adjustment-21610099.jpg</image:loc>
              <image:caption>Adjusting the HST for Meals</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-on-mileage.html</loc>
            <lastmod>2010-08-25T09:31:11-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-on-self-supply-je.html</loc>
            <lastmod>2011-07-16T09:58:13-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gst-on-self-supply-je-21502442.jpg</image:loc>
              <image:caption>Self Assessment of GST/HST on Rental Property</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-overpayment.html</loc>
            <lastmod>2010-08-25T09:41:28-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/GST-registration.html</loc>
            <lastmod>2011-08-18T07:56:16-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>Image of script writing saying, &quot;It&#39;s been great chatting with you. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ezine-ad1-5.png</image:loc>
              <image:caption>Subscribe to The Bookkeeper&#39;s Notes</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/gst-under-30k.html</loc>
            <lastmod>2011-08-05T23:49:20-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gst-under-30k-21542009.jpg</image:loc>
              <image:caption>TIP - It&#39;s important to understand that GST/HST funds are collected in trust</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/gst-under-30k-21542010.jpg</image:loc>
              <image:caption>TIP - To avoid late filing penalties, file your GST/HST report on time </image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/harmonized-sales-tax.html</loc>
            <lastmod>2011-05-23T12:27:25-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ipbcredlogo_25.jpg</image:loc>
              <image:caption>image of IPBC logo</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/snoop-this-site.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/harmonized-sales-taxes.html</loc>
            <lastmod>2011-08-27T08:30:55-04:00</lastmod>
            <priority>0.5</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/help-gst-and-gross-sales.html</loc>
            <lastmod>2011-10-28T23:09:09-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/help-gst-and-gross-sales-21520258.jpg</image:loc>
              <image:caption>T2125 Part 1 - Business Income - 2 reporting options </image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hirepurchase-lease.html</loc>
            <lastmod>2010-08-24T23:18:28-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/homebased-business-gst.html</loc>
            <lastmod>2011-03-09T10:24:25-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-bookkeeping-illegal.html</loc>
            <lastmod>2011-09-26T07:18:46-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-business-insurance-policy.html</loc>
            <lastmod>2011-01-12T01:57:12-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-business-taxes.html</loc>
            <lastmod>2012-01-07T14:39:40-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of script writing saying, &quot;See you on the next page. Your tutor Laura&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/T2125Equity.png</image:loc>
              <image:caption>image of the bottom of page 3 of Form T2125</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-business-taxes-2.html</loc>
            <lastmod>2012-01-15T12:05:55-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>Image of script writing saying, &quot;Great chatting with you. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/t2125-gross-income.png</image:loc>
              <image:caption>Image of For T2125 Part 3 Gross business or professional income</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-business-taxes-3.html</loc>
            <lastmod>2011-01-05T13:33:42-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/question_mark.jpg</image:loc>
              <image:caption>image of a question mark courtesy of stock-xchng.com</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/snoop-this-site.png</image:loc>
              <image:caption>image of script writing saying &quot;My suggestion to you ... enjoy a cup of tea while you click and poke and peek and snoop this site.&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/signature-homepage.png</image:loc>
              <image:caption>image of script writing saying &quot;Enjoy your visit ... Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-office-deductions.html</loc>
            <lastmod>2010-12-09T13:21:00-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-office-expense-deduction.html</loc>
            <lastmod>2010-09-04T20:52:15-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-office-expenses.html</loc>
            <lastmod>2011-07-12T23:27:21-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>Image of script writing saying, &quot;Great chatting with you. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/T2125-home-off-exp.png</image:loc>
              <image:caption>Image of Form T2125 page 3 Calculation of business-use-of-home expenses</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/T2125-line-9945.png</image:loc>
              <image:caption>Image of Page 2 of Form T2125 Part 6</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-office-expenses1.html</loc>
            <lastmod>2010-08-24T21:55:18-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/home-office-expenses-21317717.jpg</image:loc>
              <image:caption>Canadian Bookkeeper&#39;s Association</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-office-filing-systems-by-personality-type.html</loc>
            <lastmod>2010-03-14T11:20:19-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/home-office-organization.html</loc>
            <lastmod>2010-02-12T13:20:16-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/honorarium.html</loc>
            <lastmod>2011-01-23T20:40:00-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-does-t5-reporting-period-end.html</loc>
            <lastmod>2010-11-13T22:13:21-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-not-to-freak-out-during-a-cra-audit.html</loc>
            <lastmod>2010-10-03T12:39:42-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-become-a-nonresident-of-canada.html</loc>
            <lastmod>2010-11-30T14:25:25-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-cancel-gsthst-account.html</loc>
            <lastmod>2010-08-25T09:32:36-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-deal-with-inaccurate-books.html</loc>
            <lastmod>2011-06-29T18:50:55-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/how-to-deal-with-inaccurate-books-21526208.jpg</image:loc>
              <image:caption>Bookkeeping requires you to balance more than just the bank account, as this reader points out.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-fix-entries-already-reconciled.html</loc>
            <lastmod>2011-10-23T12:54:01-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/how-to-fix-entries-already-reconcilled-21574479.jpg</image:loc>
              <image:caption>Adjusting Journal Entries</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-organize-files.html</loc>
            <lastmod>2012-02-03T00:11:07-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/biab-med.jpg</image:loc>
              <image:caption>Bookkeeping in a Box eBook</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/binaboxlogo-335.jpg</image:loc>
              <image:caption>Bookkeeping in a Box</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/biab-sm.jpg</image:loc>
              <image:caption>Bookkeeping in a Box eBook</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/biab-guarantee.jpg</image:loc>
              <image:caption>Bookkeeping in a Box 30 Day Guarantee</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/binaboxlogo-RHS.jpg</image:loc>
              <image:caption>Bookkeeping In A Box eBook- choose the Canadian or US Version</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-pay-myself.html</loc>
            <lastmod>2011-03-14T22:36:35-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/how-to-pay-myself-21482626.jpg</image:loc>
              <image:caption>How to Pay Yourself If You Are Incorporated</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-record-and-track-deposits.html</loc>
            <lastmod>2011-08-19T10:15:12-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-record-cost-recoveries.html</loc>
            <lastmod>2011-07-20T18:23:27-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/how-to-record-cost-recoveries-21534968.jpg</image:loc>
              <image:caption>What does GAAP say?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-recover-lost-data-in-quickbooks.html</loc>
            <lastmod>2011-04-08T02:10:01-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-revoke-the-quick-method.html</loc>
            <lastmod>2011-10-28T23:01:26-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-track-customer-deposits.html</loc>
            <lastmod>2012-01-31T22:55:28-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/how-to-track-customer-deposits-21610883.jpg</image:loc>
              <image:caption>How To Track Customer Deposits</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-use-quickbooks.html</loc>
            <lastmod>2012-01-05T21:20:01-05:00</lastmod>
            <priority>0.5</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/how-to-verify-an-employees-pay-cheque-is-calculated-correctly.html</loc>
            <lastmod>2011-12-01T22:19:42-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-and-ebay.html</loc>
            <lastmod>2010-12-07T20:20:25-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-and-private-sale-of-vehicle.html</loc>
            <lastmod>2011-12-23T23:10:38-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-and-private-sale-of-vehicle-21598745.jpg</image:loc>
              <image:caption>Private Sale of a Vehicle in Ontario and HST Rules</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-and-reimbursable-expenses.html</loc>
            <lastmod>2012-01-02T18:56:41-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-bonus-from-revenue-canada.html</loc>
            <lastmod>2011-02-21T23:04:41-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-business-transition-supplement.html</loc>
            <lastmod>2011-03-07T21:08:08-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-charged-but-no-business-number.html</loc>
            <lastmod>2011-02-01T15:02:09-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-charitable-organization.html</loc>
            <lastmod>2011-11-30T08:31:44-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-e-commerce.html</loc>
            <lastmod>2011-06-21T20:25:29-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-e-commerce-21523084.jpg</image:loc>
              <image:caption>E-Commerce income is treated the same way as traditional commerce income.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-from-purchases.html</loc>
            <lastmod>2011-05-30T12:38:46-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-from-purchases-21513544.jpg</image:loc>
              <image:caption>1. Turn on Sales Tax</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-from-purchases-21513547.jpg</image:loc>
              <image:caption>4. Check the journal entry booked by the QuickBooks software.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-from-purchases-21513545.jpg</image:loc>
              <image:caption>2. Select &quot;EnterCredit Card Charges&quot; on the Banking menu</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-from-purchases-21513546.jpg</image:loc>
              <image:caption>3. Input your purchase data into the QuickBooks form.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-installment-payments.html</loc>
            <lastmod>2011-11-30T08:31:02-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-installment-payments-21520773.jpg</image:loc>
              <image:caption>File your GST/HST report on time to avoid late filing penalties</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-installment-payments-21520772.jpg</image:loc>
              <image:caption>GST/HST funds are collected in trust</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-meals.html</loc>
            <lastmod>2011-10-16T22:31:05-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-on-intercompany-transactions.html</loc>
            <lastmod>2011-12-08T16:11:29-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/hst-on-intercompany-transactions-21595099.jpg</image:loc>
              <image:caption>Sometimes a business owner needs to visit a certified accountant</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-poll.html</loc>
            <lastmod>2011-08-27T09:31:35-04:00</lastmod>
            <priority>0.5</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hstpst-over-10-million-revenue.html</loc>
            <lastmod>2010-08-25T09:34:26-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-qst.html</loc>
            <lastmod>2011-07-18T01:25:58-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-rebate-for-charities.html</loc>
            <lastmod>2010-08-25T09:41:59-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-registration-and-psychology.html</loc>
            <lastmod>2010-11-13T21:58:41-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/hst-return.html</loc>
            <lastmod>2011-03-23T23:15:51-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/husband-and-wife-home-business.html</loc>
            <lastmod>2012-01-02T20:55:19-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/husband-and-wife-home-business-21601144.jpg</image:loc>
              <image:caption>Sole Proprietorship vs. Partnership</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/ifrs-and-aspe.html</loc>
            <lastmod>2010-09-22T11:35:36-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/important-points-for-a-taxpayer-in-an-irs-audit.html</loc>
            <lastmod>2011-12-08T10:03:33-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/imputing-hst-on-receipts.html</loc>
            <lastmod>2011-12-21T17:51:16-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/imputing-hst-on-receipts-21598335.jpg</image:loc>
              <image:caption>Can I claim HST on receipts where the tax is not stated?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/income-statement.html</loc>
            <lastmod>2011-10-23T13:14:01-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/netinc-incsstmt.png</image:loc>
              <image:caption>image of net income line on income statement</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/netinc-balsht.png</image:loc>
              <image:caption>image of net income line on balance sheet</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/income-tax-added-as-an-expense.html</loc>
            <lastmod>2011-03-14T23:19:23-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/income-tax-entry-for-prior-year.html</loc>
            <lastmod>2010-08-24T22:48:47-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/incorporated-business-home-office-expenses.html</loc>
            <lastmod>2010-08-24T22:40:25-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/incorporated-owner-salary.html</loc>
            <lastmod>2010-08-24T22:40:57-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/incorporation-cost-bookkeeping-entries.html</loc>
            <lastmod>2011-11-10T15:33:35-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/incorporation-cost-bookkeeping-entries-21584280.jpg</image:loc>
              <image:caption>Amortization of Incorporation Costs</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/independent-contractor-rules.html</loc>
            <lastmod>2012-01-28T19:31:14-05:00</lastmod>
            <priority>0.5</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/index.html</loc>
            <lastmod>2011-12-22T22:18:58-05:00</lastmod>
            <priority>1.0</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/informed-business-decisions.html</loc>
            <lastmod>2012-01-01T23:27:47-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>It&#39;s been great chatting with you. Your tutor Lake</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/lavender-and-honey-tea.jpg</image:loc>
              <image:caption>image of lavender and honey tea courtesy of stock-xchng.com</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/online-bookkeeping-course-1.jpg</image:loc>
              <image:caption>image of Reallife Accounting Course logo</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/initial-entry-for-car-purchase.html</loc>
            <lastmod>2010-08-24T23:19:03-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/i-notice-you-are-in-canada.html</loc>
            <lastmod>2010-08-27T07:55:21-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/input-tax-credits.html</loc>
            <lastmod>2011-12-24T12:48:40-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying, &quot;See you on the next page. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/personal-vehicle-use.jpg</image:loc>
              <image:caption>image of a man driving his personal vehicle for business courtesy of s.tock.xchng</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/insiders-pass.html</loc>
            <lastmod>2010-11-15T15:06:46-05:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/intercompany-loans.html</loc>
            <lastmod>2011-11-25T13:03:02-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/intercompany-loans-21590683.jpg</image:loc>
              <image:caption>See Comment Section For&lt;br&gt;How to Record a Vehicle Loan from a Sister Company</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/interest-received-in-a-deposit.html</loc>
            <lastmod>2010-02-19T13:29:30-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/interest-received-in-a-deposit-21317712.jpg</image:loc>
              <image:caption>Make Deposit window found in the Banking drop down menu</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/internal-controls.html</loc>
            <lastmod>2011-09-05T10:28:49-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying &quot;See you on the next page. Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/inventory-at-year-end.html</loc>
            <lastmod>2011-10-23T23:29:18-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/inventory-at-year-end-21574599.jpg</image:loc>
              <image:caption>Do small businesses need to do an inventory count at year end?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/investment-dividends.html</loc>
            <lastmod>2011-10-23T22:51:36-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/investment-dividends-21574588.jpg</image:loc>
              <image:caption>How do I record dividends received on a corporate investment?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/irs-news.html</loc>
            <lastmod>2012-01-11T12:42:40-05:00</lastmod>
            <priority>0.9</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/is-pst-a-tax-deduction.html</loc>
            <lastmod>2011-04-21T19:24:11-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/itcs-home-office.html</loc>
            <lastmod>2011-10-29T12:40:24-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/itcs-home-office-21577359.jpg</image:loc>
              <image:caption>Claiming Home Office Expenses</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/itcs-vs-business-expense-on-personal-tax-return.html</loc>
            <lastmod>2011-06-12T00:06:41-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/items-multiple-unit-of-measure.html</loc>
            <lastmod>2011-01-27T04:44:07-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/items-multiple-unit-of-measure-21460315.jpg</image:loc>
              <image:caption>Select Default Units of Measure</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/items-multiple-unit-of-measure-21460312.jpg</image:loc>
              <image:caption>Choose Multiple U/M Per Item</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/items-multiple-unit-of-measure-21460313.jpg</image:loc>
              <image:caption>Select Unit of Measure Type</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/items-multiple-unit-of-measure-21460314.jpg</image:loc>
              <image:caption>Select a Base Unit of Measure</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/journal-entry-for-terminal-loss.html</loc>
            <lastmod>2011-03-14T23:02:09-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/knowledge-bureau-report-on-german-pension-headaches.html</loc>
            <lastmod>2010-12-12T15:59:25-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/learning-debits-and-credits.html</loc>
            <lastmod>2011-04-07T17:30:38-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/learning-payroll.html</loc>
            <lastmod>2010-11-15T14:20:37-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/learning-quickbooks.html</loc>
            <lastmod>2012-01-31T22:56:39-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>image of script writing saying, &quot;It&#39;s been great chatting with you ... your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/learning-quickbooks-feedback-form.jpg</image:loc>
              <image:caption>image of a feedback form to be used with Learning QuickBooks courtesy of stock-xchng.com</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/leased-vehicle.html</loc>
            <lastmod>2010-11-15T19:56:33-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/leased-vehicles-entries-for-lessor.html</loc>
            <lastmod>2011-12-20T20:38:33-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/leased-vehicles-entries-for-lessor-21598172.jpg</image:loc>
              <image:caption>Journal Entries for Lessors of Leases</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/line-of-credit-credit-card.html</loc>
            <lastmod>2011-08-11T00:14:32-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/line-of-credit-credit-card-21544287.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/line-of-credit-interest.html</loc>
            <lastmod>2010-03-28T20:59:55-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/living-out-allowance.html</loc>
            <lastmod>2011-02-07T19:39:12-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/loan-instalments-to-pay-insurance.html</loc>
            <lastmod>2010-09-04T22:06:29-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/loan-proceeds-not-deposited-to-bank.html</loc>
            <lastmod>2010-12-15T17:40:11-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/locating-federal-budget-information.html</loc>
            <lastmod>2010-03-21T13:36:02-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/locating-federal-budget-information-21317721.jpg</image:loc>
              <image:caption>The IBPC offers free webinars on a regular basis</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/management-fee-bonus.html</loc>
            <lastmod>2010-08-24T21:55:57-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/management-skill.html</loc>
            <lastmod>2011-11-30T22:47:09-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of script writing saying, &quot;See you on the next page. Your tutor Lake.&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/elwin-writing.jpg</image:loc>
              <image:caption>image of a person writing in a notebook by elwin</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/manual-bookkeeping-entry-for-gsthst-refund.html</loc>
            <lastmod>2011-04-04T20:25:36-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/manual-bookkeeping-synoptic-journal.html</loc>
            <lastmod>2010-10-02T09:32:10-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/manual-payroll.html</loc>
            <lastmod>2011-05-01T02:34:13-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/meals-and-travel-expenses.html</loc>
            <lastmod>2011-04-29T14:32:00-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/meals-and-travel-expenses-21501061.jpg</image:loc>
              <image:caption>When are meals in a restaurant a business deduction?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/minimum-mileage-claim-.html</loc>
            <lastmod>2010-12-21T09:36:54-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/minimum-wage-rates.html</loc>
            <lastmod>2012-01-29T21:24:18-05:00</lastmod>
            <priority>0.5</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/month-end.html</loc>
            <lastmod>2011-07-09T10:20:13-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/online-bookkeeping-course-3.jpg</image:loc>
              <image:caption>image of Real Life Accounting online bookkeeping course logo</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying, &quot;See you on the next page ... Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/woman-performing-monthend-procedures.jpg</image:loc>
              <image:caption>image of woman booking month-end entries at a computer courtesy of stock-xchng.com</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/monthly-adjustments.html</loc>
            <lastmod>2011-06-12T00:03:29-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/monthly-adjustments-21508610.jpg</image:loc>
              <image:caption>Monthly Financial Reports</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/motor-vehicle-expenses.html</loc>
            <lastmod>2011-01-11T08:30:26-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/motor-vehicle-expenses-21451869.jpg</image:loc>
              <image:caption>Driving Your Personal Vehicle For Business Use</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/multiple-business-activities.html</loc>
            <lastmod>2010-04-09T00:05:47-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/mutual-funds.html</loc>
            <lastmod>2011-03-16T23:32:30-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/net-income-tax-calculation.html</loc>
            <lastmod>2010-09-22T20:01:54-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/newbie-to-bookkeeping.html</loc>
            <lastmod>2011-03-08T16:20:06-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/news-release.html</loc>
            <lastmod>2010-03-17T17:13:52-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/CPB-IPBC-Logo.jpg</image:loc>
              <image:caption>image of IPBC&#39;s Certified Professional Bookkeeper (CPB) logo</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/nonarms-length-gifts.html</loc>
            <lastmod>2010-12-08T19:12:41-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/nondeductible-expenses.html</loc>
            <lastmod>2010-09-04T20:01:51-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/nonresident-deductions.html</loc>
            <lastmod>2011-03-01T18:33:10-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/non-residents-of-canada-cross-border-taxes.html</loc>
            <lastmod>2010-10-27T10:31:51-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/nontaxable-km-reimbursement.html</loc>
            <lastmod>2010-11-13T22:01:55-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/office-manager.html</loc>
            <lastmod>2010-08-19T13:28:06-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/office-repairs-moving-and-subscriptions-fees.html</loc>
            <lastmod>2011-11-20T18:38:16-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/office-repairs-moving-and-subscriptions-fees-21589381.jpg</image:loc>
              <image:caption>Office Repairs and Moving Fees</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/online-bookkeeper.html</loc>
            <lastmod>2012-01-16T10:45:03-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/virtual-bookkeepers-guide.png</image:loc>
              <image:caption>Starting a bookkeeping business virtually?</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>See you on the next page of Bookkeeping-Essentials.com</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/virtual-bookkeepers-guide-2.png</image:loc>
              <image:caption>Online Bookkeeping Training Course</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/virtual-bookkeeper-guide-guarantee.gif</image:loc>
              <image:caption>Online Bookkeeper Program Guarantee</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/online-bookkeeping-courses.html</loc>
            <lastmod>2012-01-16T09:10:33-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/dawn-biz-logo.png</image:loc>
              <image:caption>image of Best Small Biz Help logo</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/virtual-online-bookkeeper-program.png</image:loc>
              <image:caption>Learn how to take your bookkeeping practice virtual in as little as 30 days </image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-basics-exam.gif</image:loc>
              <image:caption>Accounting Coach Bookkeeping Basics</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/taxtime1.gif</image:loc>
              <image:caption>cartoon image of a bookkeeper at year-end</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/creative_banner_hoa_234x60.jpg</image:loc>
              <image:caption>image of e-book cover Heart of Accounting</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/package300.gif</image:loc>
              <image:caption>image of accounting products in package</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/creative_banner_234x60.jpg</image:loc>
              <image:caption>image of e-book cover Accounting for Non-Accountants</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/online-purchases.html</loc>
            <lastmod>2011-10-01T14:21:26-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/online-training.html</loc>
            <lastmod>2010-01-27T21:58:07-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/opening-balance-entries.html</loc>
            <lastmod>2011-02-06T21:39:18-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/organizing-paperwork-from-clients.html</loc>
            <lastmod>2011-07-16T10:27:47-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/outstanding-transactions-after-reconciling.html</loc>
            <lastmod>2011-10-17T23:45:32-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/outstanding-transactions-after-reconciling-21571927.jpg</image:loc>
              <image:caption>Bank Reconciliations</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/owners-contributions.html</loc>
            <lastmod>2010-09-04T22:13:43-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/owners-draw-and-personal-consumption.html</loc>
            <lastmod>2010-12-29T21:12:15-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/owners-draw-and-personal-consumption-21445585.jpg</image:loc>
              <image:caption>Don&#39;t Make This Mistake With Funds Collected In Trust</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/owners-personal-credit-card.html</loc>
            <lastmod>2010-05-08T19:21:04-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/owners-personal-use-of-inventory.html</loc>
            <lastmod>2010-10-03T14:00:22-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/owner-withdrawals.html</loc>
            <lastmod>2011-07-09T00:31:14-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/owner-withdrawals-21529870.jpg</image:loc>
              <image:caption>Bookkeeper&#39;s Responsibility?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/paperless-technology.html</loc>
            <lastmod>2012-01-14T23:08:42-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-technology-guide.png</image:loc>
              <image:caption>Paperless Technology Guide</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-document-organization-guide.jpg</image:loc>
              <image:caption>Paperless Technology - The Paperless Document Organization Guide</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/patronage-allocations.html</loc>
            <lastmod>2011-01-25T02:25:19-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/paying-bills-in-quickbooks.html</loc>
            <lastmod>2010-05-06T17:11:56-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/paying-employee-commissions.html</loc>
            <lastmod>2011-07-16T09:54:52-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paying-employee-commissions-21493486.jpg</image:loc>
              <image:caption>Bookkeeping for hair stylists can be complicated</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/payment-of-owners-expenses.html</loc>
            <lastmod>2010-04-08T21:27:42-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/payments-to-subcontractors.html</loc>
            <lastmod>2011-11-07T23:46:21-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/payments-to-subcontractors-21583481.jpg</image:loc>
              <image:caption>Subcontractors T4A Slip Box 048 Fees for Services</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/payroll-advances.html</loc>
            <lastmod>2012-01-06T18:44:09-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/payroll-advances-21602267.jpg</image:loc>
              <image:caption>Stat Deduction Rates for Irregular Paycheques</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/payroll-liability-refund.html</loc>
            <lastmod>2010-08-16T14:06:19-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/payroll-tax-deposit-de-88.html</loc>
            <lastmod>2011-11-14T22:34:00-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/payroll-tax-rates.html</loc>
            <lastmod>2012-01-07T15:28:42-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/virtual-bookkeepers-guide-banner.png</image:loc>
              <image:caption>Enrol in the Online Bookkeeper Training Program today.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/personal-expense-on-business-account.html</loc>
            <lastmod>2011-02-20T22:25:41-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/personal-financial-calculators.html</loc>
            <lastmod>2010-09-13T19:48:37-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/personal-money-company-bills.html</loc>
            <lastmod>2010-09-04T22:06:03-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/personal-vehicle.html</loc>
            <lastmod>2009-10-29T19:11:27-04:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/beans-falling.png</image:loc>
              <image:caption>image of beans falling</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/personal-vehicle-used-for-a-business.html</loc>
            <lastmod>2011-01-23T16:18:21-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/personal-vehicle-used-for-a-business-21457980.jpg</image:loc>
              <image:caption>What You Need To Know About&lt;br&gt;Driving Your Personal Vehicle For Business Use</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/personal-vehicle-use-in-an-incorporated-business.html</loc>
            <lastmod>2010-08-24T21:53:28-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/petty-cash.html</loc>
            <lastmod>2011-03-19T14:39:00-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/petty-cash-21484312.jpg</image:loc>
              <image:caption>Use Write Cheques to Enter Your Petty Cash Vouchers</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/petty-cash-21484314.jpg</image:loc>
              <image:caption>Recreated Your Sales Tax Error Message</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/petty-cash-21484313.jpg</image:loc>
              <image:caption>How to Complete the Petty Cash Journal Entry ... But Using Write Cheques is a Better Data Entry Method for Petty Cash</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/petty-cash-21484315.jpg</image:loc>
              <image:caption>Your Chart of Accounts Should Have A GST/HST Payable Account</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/petty-cash-fund.html</loc>
            <lastmod>2011-07-21T23:44:39-04:00</lastmod>
            <priority>0.5</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/phone-and-internet-expenses.html</loc>
            <lastmod>2011-04-13T23:11:49-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/phone-and-internet-expenses-21494862.jpg</image:loc>
              <image:caption>Only the business portion of your personal accounts is deductible.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/place-of-supply-rules-for-gst-hst.html</loc>
            <lastmod>2010-11-04T21:40:12-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/posting-cra-penalties-and-interest.html</loc>
            <lastmod>2011-03-06T22:44:06-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/posting-payment-to-vehicle-loan.html</loc>
            <lastmod>2011-01-13T04:41:29-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/posting-payment-to-vehicle-loan-21453025.jpg</image:loc>
              <image:caption>Bookkeeping Entries for&lt;br&gt;Purchasing a Financed Company Vehicle</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/prepaid-income-and-expenses.html</loc>
            <lastmod>2010-09-04T22:06:57-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/prepayment-tax-at-source.html</loc>
            <lastmod>2010-08-25T09:12:07-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/prepayment-to-foreign-vendor.html</loc>
            <lastmod>2011-01-05T11:41:52-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/printing-customer-list-with-balances.html</loc>
            <lastmod>2010-05-12T10:09:57-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/privacy-regulations-on-record-retention.html</loc>
            <lastmod>2011-11-01T10:25:40-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/privacy-regulations-on-record-retention-21579363.jpg</image:loc>
              <image:caption>Can you clarify the new regulations pertaining to privacy?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/properly-classify-expense-accounts.html</loc>
            <lastmod>2011-10-08T06:52:42-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/pst-filing.html</loc>
            <lastmod>2011-02-08T20:38:55-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-and-pd7a.html</loc>
            <lastmod>2012-01-04T15:11:39-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/quickbooks-and-pd7a-21601634.jpg</image:loc>
              <image:caption>Bookkeeper Yearend Wage Accruals and T4 Slips</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-back-work.html</loc>
            <lastmod>2010-05-06T17:14:48-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-bank-reconciliation.html</loc>
            <lastmod>2011-03-01T18:26:20-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-clean-up.html</loc>
            <lastmod>2011-05-30T23:31:54-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-conversion.html</loc>
            <lastmod>2010-11-26T12:02:37-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-file-set-up.html</loc>
            <lastmod>2011-06-02T00:16:58-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-journal-entry-rules.html</loc>
            <lastmod>2011-01-29T07:37:08-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-receive-payment.html</loc>
            <lastmod>2011-03-22T23:44:19-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/quickbooks-receive-payment-21485720.jpg</image:loc>
              <image:caption>You have to apply the credits to correct your A/R Aging report. This will not fix your sub-ledger.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/quickbooks-receive-payment-21485718.jpg</image:loc>
              <image:caption>Where did you code your deposit to? This quick fix is not a recommended long term practice. Use &quot;Receive Payments&quot;!</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/quickbooks-receive-payment-21485717.jpg</image:loc>
              <image:caption>This is the message you ignored when making your bank deposit for the customer payment received.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/quickbooks-receive-payment-21485722.jpg</image:loc>
              <image:caption>This is how to apply your credit. You have to repeat this step until the credit is completely applied against existing invoices. </image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-recording-a-direct-deposit.html</loc>
            <lastmod>2010-05-06T17:18:03-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-version.html</loc>
            <lastmod>2011-06-17T18:24:38-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quickbooks-vs-accountingedge.html</loc>
            <lastmod>2011-08-19T10:16:23-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quick-method.html</loc>
            <lastmod>2011-10-28T23:02:08-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/quick-method-rates.html</loc>
            <lastmod>2011-10-28T23:00:08-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing that says, &quot;See you on the next page ... your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/calculate-quick-method-rates.jpg</image:loc>
              <image:caption>image of a calculator used to calculate quick method tax rates courtesy of John Nettleship</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/rates-for-bookkeeping-services.html</loc>
            <lastmod>2011-01-03T14:48:09-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/rc107-remittance-voucher-for-current-source-deductions.html</loc>
            <lastmod>2011-08-24T08:32:34-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/rc107-remittance-voucher-for-current-source-deductions-21550676.jpg</image:loc>
              <image:caption>Remit Payroll Source Deductions On Time&lt;br&gt;To Avoid Penalty Charges</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reasonable-expectation-of-profit.html</loc>
            <lastmod>2010-09-04T20:52:59-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reclaim-gst-portion-of-hst-paid.html</loc>
            <lastmod>2011-05-19T01:44:53-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/reclaim-gst-portion-of-hst-paid-21508749.jpg</image:loc>
              <image:caption>New Place of Supply Rules</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recommended-tax-software.html</loc>
            <lastmod>2011-07-16T09:47:13-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reconciliation-issues-with-general-journal.html</loc>
            <lastmod>2010-10-08T00:57:05-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recording-a-gst-reassessment.html</loc>
            <lastmod>2012-01-30T22:29:50-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/recording-a-gst-reassessment-21610501.jpg</image:loc>
              <image:caption>Booking GST Reassessments</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recording-a-verbal-transaction.html</loc>
            <lastmod>2010-12-02T22:30:29-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recording-bookkeeping-fees.html</loc>
            <lastmod>2010-10-20T01:39:41-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recording-client-list-purchase.html</loc>
            <lastmod>2011-10-08T06:47:52-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recording-dividends.html</loc>
            <lastmod>2010-11-13T17:23:24-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recording-long-term-liability.html</loc>
            <lastmod>2011-07-16T09:42:29-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recording-paypal-fees.html</loc>
            <lastmod>2011-05-13T01:35:01-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recording-terminal-loss-on-disposal-of-assets.html</loc>
            <lastmod>2011-11-16T10:22:18-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/recording-terminal-loss-on-disposal-of-assets-21587755.jpg</image:loc>
              <image:caption>Gain (Loss) On Sale of Assets</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recordkeeping-system.html</loc>
            <lastmod>2012-01-14T16:31:38-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>image of script writing saying, &quot;It&#39;s been great chatting with you ... Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bird-on-deck.png</image:loc>
              <image:caption>Whiskey Jack (bird) eating on a deck at Cluculz Lake one winter&#39;s day</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/basket-mail.jpg</image:loc>
              <image:caption>image of an in-basket courtesy of stock-xchange.com</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/record-retention.html</loc>
            <lastmod>2010-08-22T22:20:11-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>Image of script writing saying &quot;See you on the next page. Your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/old-business-records.jpg</image:loc>
              <image:caption>image of old business records courtesy of stock.xchng</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recovering-cpp-overpayment.html</loc>
            <lastmod>2010-11-11T06:16:29-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/recovering-itcs-on-capital-assets.html</loc>
            <lastmod>2011-06-28T21:52:57-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/refundable-deposits.html</loc>
            <lastmod>2010-11-12T09:51:28-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/refund-of-hst.html</loc>
            <lastmod>2011-02-28T19:41:12-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/refund-of-hst-21476743.jpg</image:loc>
              <image:caption>HST Refund Journal Entry</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/refund-of-hst-21476744.jpg</image:loc>
              <image:caption>GST/HST Report</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/refund-of-hst-21476742.jpg</image:loc>
              <image:caption>ITC Adjustment Setup</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reimbursed-expenses.html</loc>
            <lastmod>2010-10-07T22:22:43-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reimbursement-of-business-mileage.html</loc>
            <lastmod>2012-01-19T13:32:30-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/reimbursement-of-business-mileage-21606473.jpg</image:loc>
              <image:caption>Business Use of Personal Vehicle&lt;br&gt;Your Reimbursement Options</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reluctantly-selfemployed.html</loc>
            <lastmod>2011-10-26T23:39:42-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/remittance-on-shareholder-wages.html</loc>
            <lastmod>2010-08-24T23:19:46-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/rental-income.html</loc>
            <lastmod>2011-06-29T18:59:23-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/rental-income-21526210.jpg</image:loc>
              <image:caption>The Tax Guy Answers Tax Questions</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/renting-assets-to-company.html</loc>
            <lastmod>2011-08-24T18:24:49-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/rent-with-purchase-option.html</loc>
            <lastmod>2010-09-29T19:08:45-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/report-a-materiality.html</loc>
            <lastmod>2010-02-10T12:42:01-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reporting-hst-on-t2.html</loc>
            <lastmod>2011-04-27T00:07:18-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reporting-t5018-income.html</loc>
            <lastmod>2011-04-13T22:53:48-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/retained-earnings-account.html</loc>
            <lastmod>2011-01-13T12:46:05-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/reverse-gst-filing.html</loc>
            <lastmod>2010-12-02T23:13:33-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/rsp-deduction.html</loc>
            <lastmod>2010-01-28T21:53:53-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/running-a-daycare-business-in-your-home.html</loc>
            <lastmod>2011-12-14T13:38:09-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/running-a-daycare-business-in-your-home-21596613.jpg</image:loc>
              <image:caption>Bookkeeping for a Home Daycare Business</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sale-of-capital-assets.html</loc>
            <lastmod>2011-09-13T09:30:38-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sale-of-financed-cattle.html</loc>
            <lastmod>2011-01-17T22:33:37-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sales-added-to-filed-gst-period.html</loc>
            <lastmod>2011-11-30T08:32:20-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/sales-added-to-filed-gst-period-21542556.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sales-invoices-for-gsthst-registrants.html</loc>
            <lastmod>2010-08-25T09:35:30-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sales-receipt-requirements.html</loc>
            <lastmod>2011-08-03T23:03:09-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/sales-receipt-requirements-21541068.jpg</image:loc>
              <image:caption>Sales Receipt Requirements</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sales-tax-return-already-filed.html</loc>
            <lastmod>2011-03-13T19:56:39-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/sales-tax-return-already-filed-21481974.jpg</image:loc>
              <image:caption>Cannot File Prior Period GST/HST Tax Return</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/sales-tax-return-already-filed-21481975.jpg</image:loc>
              <image:caption>A Sales Tax Return Already Exists</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sample-financial-reports.html</loc>
            <lastmod>2011-07-13T01:23:53-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/sample-bs.png</image:loc>
              <image:caption>image of sample balance sheet</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/sample-is.png</image:loc>
              <image:caption>image of sample income statement</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sbi.html</loc>
            <lastmod>2011-01-11T02:28:40-05:00</lastmod>
            <priority>0.5</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/search-results.html</loc>
            <lastmod>2009-04-01T14:48:23-04:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/self-employed-and-married.html</loc>
            <lastmod>2011-02-28T17:04:06-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/self-employed-consultant.html</loc>
            <lastmod>2011-04-27T00:42:08-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/self-employment-income.html</loc>
            <lastmod>2011-12-23T15:49:09-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/self-employment-bookkeeping.jpg</image:loc>
              <image:caption>image of man doing self-employment bookkeeping at his desk</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/selling-remote-assistance-services-to-us.html</loc>
            <lastmod>2011-01-13T13:15:32-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/setting-up-quickbooks.html</loc>
            <lastmod>2011-01-07T11:38:49-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/setting-up-your-system.html</loc>
            <lastmod>2011-08-19T17:31:16-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/shareholder-expenses.html</loc>
            <lastmod>2010-12-03T18:52:10-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/shareholder-loan-account.html</loc>
            <lastmod>2011-01-04T20:09:59-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/shop-from-home.html</loc>
            <lastmod>2012-01-24T14:13:38-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-basics-exam.gif</image:loc>
              <image:caption>Affordable Online Bookkeeping Training</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeepingexam80.gif</image:loc>
              <image:caption>Bookkeeping Tests As a Study Aid</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-scansnap-setup-guide.jpg</image:loc>
              <image:caption>The Unofficial Scansnap Setup Guide Recommended for Bookkeepers </image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/accounting-forms.gif</image:loc>
              <image:caption>image of Accounting Coach worksheets</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/virtual-online-bookkeeper-program.png</image:loc>
              <image:caption>Virtual Bookkeeper Program</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/online-bookkeeping-course-2.jpg</image:loc>
              <image:caption>image of online bookkeeping course Heart of Accounting logo</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-document-organization-guide-sm.jpg</image:loc>
              <image:caption>Paperless Document Organization Guide for Bookkeepers</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/taxtime1.gif</image:loc>
              <image:caption>cartoon image of a bookkeeper at year-end</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/oneillbrothers.png</image:loc>
              <image:caption>image of The O&#39;Neill Brothers banner</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/online-bookkeeping-course-1.jpg</image:loc>
              <image:caption>image of Real Life Accounting logo</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/package300.gif</image:loc>
              <image:caption>image of accounting products in package</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/simplified-meal-rate.html</loc>
            <lastmod>2010-12-07T15:26:47-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/simplified-travel-mileage-rates.html</loc>
            <lastmod>2012-01-04T07:49:49-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/simplified-travel-mileage-rates-21601513.jpg</image:loc>
              <image:caption>Simplified Travel Rates vs. Employee Auto Allowance Rates</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/small-business-accounting.html</loc>
            <lastmod>2011-12-02T10:17:06-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/woman-performing-bookeeping-tasks-on-computer.jpg</image:loc>
              <image:caption>image of woman performing bookkeeping tasks on a computer courtesy of stock-xchng.com</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/small-business-bookkeeping.html</loc>
            <lastmod>2011-11-23T19:34:41-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/questions.jpg</image:loc>
              <image:caption>image of question marks courtesy of stock.xchng</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/small-business-information.html</loc>
            <lastmod>2010-09-20T08:13:39-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>It&#39;s been great chatting with you. Your tutor Lake</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
              <image:caption>cartoon with Dr Julia Chicken giving advice to one of her clients, &quot;I wouldn&#39;t count them just yet, Mable&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/grandmas-teacup.png</image:loc>
              <image:caption>Tea all warmed up? Let&#39;s continue</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/small-business-tax-information.html</loc>
            <lastmod>2012-01-28T19:30:25-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying, &quot;See you on the next page ... your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/taxtime1.gif</image:loc>
              <image:caption>cartoon image of a bookkeeper doing payroll</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/software-purchases.html</loc>
            <lastmod>2010-10-08T00:01:37-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sole-proprietor-tax-installments.html</loc>
            <lastmod>2011-07-15T09:41:07-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/sole-proprietor-tax-installments-21532670.jpg</image:loc>
              <image:caption>CRA website information on paying tax instalments</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/sorting-receipts-from-multiple-years.html</loc>
            <lastmod>2011-09-13T11:00:10-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/sorting-receipts-from-multiple-years-21558393.jpg</image:loc>
              <image:caption>What is a good method to sort and organize business receipts from multiple years?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/standby-charges.html</loc>
            <lastmod>2011-08-29T22:58:44-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/starting-a-business-in-the-us.html</loc>
            <lastmod>2010-12-12T11:33:37-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/starting-a-career-as-a-bookkeeper.html</loc>
            <lastmod>2012-01-16T08:48:09-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/starting-a-career-as-a-bookkeeper-21605253.jpg</image:loc>
              <image:caption>Becoming a Bookkeeper</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/starting-a-set-of-books.html</loc>
            <lastmod>2012-01-02T20:42:48-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/starting-a-set-of-books-21601135.jpg</image:loc>
              <image:caption>Excel Spreadsheet vs. Accounting Software</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/starting-your-own-business.html</loc>
            <lastmod>2011-07-10T02:18:30-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>image of script writing that says&quot;It&#39;s been great chatting with you ... Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/startup-information.html</loc>
            <lastmod>2011-12-21T18:16:22-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/startup-information-21598337.jpg</image:loc>
              <image:caption>Permits and Licenses</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/studying-bookkeeping.html</loc>
            <lastmod>2010-05-21T00:40:06-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/subcontracting.html</loc>
            <lastmod>2011-02-06T16:45:49-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/subcontractors.html</loc>
            <lastmod>2011-01-21T18:53:12-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/switching-to-hst-quick-method.html</loc>
            <lastmod>2011-11-17T17:04:15-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/switching-to-hst-quick-method-21588389.jpg</image:loc>
              <image:caption>The HST Quick Method and QuickBooks</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/t2.html</loc>
            <lastmod>2011-01-19T08:40:55-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/t2125-form-and-sales-tax.html</loc>
            <lastmod>2010-08-25T09:36:17-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/T4A.html</loc>
            <lastmod>2012-02-04T08:36:42-05:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/t4a-box-48-and-t2125.html</loc>
            <lastmod>2011-04-12T20:58:26-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/t4a-box-48-and-t2125-21494351.jpg</image:loc>
              <image:caption>The T4A slip was redesigned for 2010. There is now a Box 48 to report &quot;Fees for Service&quot; amounts. I have indicated the new box in red above.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/t4s-not-released-on-time.html</loc>
            <lastmod>2010-11-13T22:15:06-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/t4-with-box-24-and-26.html</loc>
            <lastmod>2011-04-17T21:01:54-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/t4-with-box-24-and-26-21496266.jpg</image:loc>
              <image:caption>T4 slip</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/t4-yearend-reconciliation.html</loc>
            <lastmod>2011-01-04T14:34:21-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/t4-yearend-reconciliation-21448322.jpg</image:loc>
              <image:caption>My Office Manager Hard At Work!</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/t5018-tax-slip.html</loc>
            <lastmod>2011-03-26T14:49:28-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/t5018-tax-slip-21487214.jpg</image:loc>
              <image:caption>The instructions for what to do with the T5018 tax slip are found on the back of the tax slip.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/t5018-tax-slip-21487213.jpg</image:loc>
              <image:caption>The T5018 tax slip is a Statement of Contracts Payments subcontractors received during the year.</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/t5018-tax-slip-21487215.jpg</image:loc>
              <image:caption>Report your T5018 income on Schedule T2125. This schedule forms part of your T1 Personal Tax Return.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/taking-a-salary.html</loc>
            <lastmod>2010-08-31T20:11:46-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/taking-a-salary-21389253.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/tax-audit.html</loc>
            <lastmod>2012-01-26T17:28:26-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>image of script writing saying &quot;I&#39;s been great chatting with you. Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/tax-audits.html</loc>
            <lastmod>2011-08-30T07:56:06-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>Image of script writing saying, &quot;Nice chatting with you, Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/tax-calculators-for-the-selfemployed-in-the-us.html</loc>
            <lastmod>2010-10-01T13:56:10-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/tax-compliance.html</loc>
            <lastmod>2012-01-31T18:24:19-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeeping-probundle.gif</image:loc>
              <image:caption>AccountingCoach Pro</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/due-dates-on-calendar.jpg</image:loc>
              <image:caption>image of due dates on a calendar courtesy of  stock.xchng.com</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/creative_banner_hoa_234x60.jpg</image:loc>
              <image:caption>image of Heart of Accounting online bookkeeping course logo</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/tax-filing-deadlines.html</loc>
            <lastmod>2012-02-04T08:22:30-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying, &quot;See you on the next page. Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/tax-on-new-land-purchase.html</loc>
            <lastmod>2010-07-21T14:06:01-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/taxpayer-bill-of-rights.html</loc>
            <lastmod>2010-08-22T17:07:06-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of script writing saying &quot;See you on the next page. Your tutor Lake&quot;</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/tax-rates.html</loc>
            <lastmod>2012-01-06T22:23:23-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ezine-ad1.jpg</image:loc>
              <image:caption>Sign Up Now For Free Ezine The Bookkeeper&#39;s Notes</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/pst-gst-rates.png</image:loc>
              <image:caption>image of a list of provincial GST / HST / PST /RST 2009 rates</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/td1-additional-tax-deducted.html</loc>
            <lastmod>2011-01-06T20:45:53-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/terms.html</loc>
            <lastmod>2011-09-10T08:25:03-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
              <image:caption>image of written script saying See you on the next page ... Your tutor Lake</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/website-policies2.png</image:loc>
              <image:caption>Welcome to bookkeeping-essentials.com website policies. This page explains how I conduct business on the internet. I want your experience to be enjoyable. My goal is to provide high quality content...</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/the-bookkeepers-notes.html</loc>
            <lastmod>2011-12-15T12:11:18-05:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ebook1coversmall.jpg</image:loc>
              <image:caption>Free eBook Manage the Books YOURSELF</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ezine-arrows-down.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/ezine-arrows-up.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/free-pass-v2.png</image:loc>
              <image:caption>The Insider&#39;s Pass gives you access to password protected pages</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/The_Bookkeepers_Notes-bookkeepers-notes-001.html</loc>
            <lastmod>2012-01-06T08:57:17-05:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/free-pass.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeepingtest-ebook.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/The_Bookkeepers_Notes-bookkeepers-notes-002-organizing-paperwork.html</loc>
            <lastmod>2011-02-13T17:33:18-05:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeepingtest-ebook.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/free-pass-v2.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/The_Bookkeepers_Notes-bookkeepers-notes-003-your-balance-sheet.html</loc>
            <lastmod>2011-04-15T08:13:25-04:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeepingtest-ebook.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/free-pass-v2.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/The_Bookkeepers_Notes-bookkeepers-notes-004-your-income-statement.html</loc>
            <lastmod>2011-07-26T21:55:24-04:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeepingtest-ebook.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-document-organization-guide.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/free-pass-v2.png</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/The_Bookkeepers_Notes-bookkeepers-notes-005-your-cashflow-statement.html</loc>
            <lastmod>2012-01-06T08:53:21-05:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-document-organization-guide.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeepingtest-ebook.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/free-pass-v2.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-scansnap-setup-guide-lg.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/The_Bookkeepers_Notes-bookkeepers-notes-006-getting-ready-for-yearend.html</loc>
            <lastmod>2012-01-06T08:52:27-05:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-document-organization-guide.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/bookkeepingtest-ebook.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/thanksgiving-turkey.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/free-pass-v2.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/mist-on-the-lake.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/paperless-scansnap-setup-guide-lg.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/The_Bookkeepers_Notes-bookkeepers-notes-007-common-CRA-audit-issues.html</loc>
            <lastmod>2012-01-12T12:52:21-05:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/candles-icon.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/next-page.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/askDrJ-counting-chicks.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/free-pass-v2.png</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/binaboxlogo-335.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/santa.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/the-free-library.html</loc>
            <lastmod>2010-02-28T15:08:16-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/third-party-civil-penalties.html</loc>
            <lastmod>2011-12-12T10:31:36-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/third-party-civil-penalties-21488499.jpg</image:loc>
              <image:caption>CRA Third Civil Penalties</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/transaction-date.html</loc>
            <lastmod>2012-02-02T23:38:10-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/transaction-date-21611683.jpg</image:loc>
              <image:caption>What is the correct transaction date?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/transferring-from-proprietorship-to-ltd.html</loc>
            <lastmod>2010-08-24T22:45:24-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/transportation-to-the-job.html</loc>
            <lastmod>2010-11-13T22:19:32-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/trial-balance-reclass-entries.html</loc>
            <lastmod>2011-07-16T09:58:56-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/unclaimed-capital-cost-allowance.html</loc>
            <lastmod>2011-12-24T12:55:09-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/undelivered-invoices-of-creditors.html</loc>
            <lastmod>2011-01-15T07:39:37-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/unreconciled-bank-account.html</loc>
            <lastmod>2011-11-25T09:01:40-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/unreconciled-bank-account-21590615.jpg</image:loc>
              <image:caption>What to do if bank doesn&#39;t reconcile</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/unrecorded-bank-deposits.html</loc>
            <lastmod>2011-11-23T23:24:14-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/unrecorded-bank-deposits-21553198.jpg</image:loc>
              <image:caption>How To Enter Unrecorded Bank Deposits</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/usa-eretailer-selling-goods-to-canadian-residents.html</loc>
            <lastmod>2011-06-08T21:55:10-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/used-car-bookkeeping.html</loc>
            <lastmod>2010-08-24T23:20:36-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/using-corporate-account-for-personal-purchases.html</loc>
            <lastmod>2011-08-17T09:15:56-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/using-corporate-account-for-personal-purchases-21547579.jpg</image:loc>
              <image:caption>All corporate assets (including the bank account) and corporate credit lines (including credit cards) belong to the corporation not the owner/manager.</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/us-sales-on-quick-method-hst-return.html</loc>
            <lastmod>2011-10-28T23:24:33-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/us-tax-resources.html</loc>
            <lastmod>2010-09-02T17:10:33-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/vacation-pay-in-british-columbia.html</loc>
            <lastmod>2011-06-17T18:16:00-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/vacation-pay-in-british-columbia-21521313.jpg</image:loc>
              <image:caption>Calculating Vacation Pay</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/vacation-pay-overunderpayment.html</loc>
            <lastmod>2010-12-15T17:03:00-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/vehicle-financing-purchase.html</loc>
            <lastmod>2011-03-16T03:41:27-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/vehicle-financing-purchase-21482612.jpg</image:loc>
              <image:caption>Bookkeeping Entries For Vehicle Purchase and Loan Payments</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/vehicle-gst-itc.html</loc>
            <lastmod>2011-01-25T20:03:19-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/vehicle-itc-and-cca.html</loc>
            <lastmod>2010-12-31T16:31:53-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/vehicle-loan.html</loc>
            <lastmod>2010-10-03T14:04:56-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/vehicle-operating-leases.html</loc>
            <lastmod>2010-08-24T23:21:00-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/vendor-prepayments.html</loc>
            <lastmod>2010-09-24T17:29:45-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/virtual-online-bookkeeper.html</loc>
            <lastmod>2012-01-23T11:45:16-05:00</lastmod>
            <priority>0.6</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/money-in-pocket.jpg</image:loc>
              <image:caption>Virtual Online Bookkeeping Services</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/voluntary-disclosure.html</loc>
            <lastmod>2010-10-05T00:39:40-04:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/great-chat.png</image:loc>
              <image:caption>image of script writing saying &quot;It&#39;s been great chatting with you ... your tutor Lake&quot;</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/voluntary-tax-disclosure.jpg</image:loc>
              <image:caption>image of law library courtesy of Peter Skadberg</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/wave-accounting.html</loc>
            <lastmod>2012-01-21T13:37:33-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/wave-accounting-21607188.jpg</image:loc>
              <image:caption>Wave Accounting - Free Bookkeeping in the Cloud</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/wcb-expense-in-quickbooks-payroll.html</loc>
            <lastmod>2011-08-20T12:36:19-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/what-are-selfemployed-bookkeepers-allowed-to-do.html</loc>
            <lastmod>2011-10-17T23:46:35-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/what-are-selfemployed-bookkeepers-allowed-to-do-21571926.jpg</image:loc>
              <image:caption>Bookkeeping is an unregulated industry in Canada</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/when-do-i-charge-gst.html</loc>
            <lastmod>2011-04-22T02:06:04-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/when-do-i-charge-gst-21497949.jpg</image:loc>
              <image:caption>Takes CRA&#39;s Questionnaire - Should you register for a GST/HST account?</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/when-the-taxman-calls-we-all-cower.html</loc>
            <lastmod>2010-10-03T13:21:12-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/when-to-charge-gsthst.html</loc>
            <lastmod>2011-12-21T23:01:30-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/when-to-charge-gsthst-21598379.jpg</image:loc>
              <image:caption>When to Charge GST/HST</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/where-to-find-clients.html</loc>
            <lastmod>2011-09-26T07:25:35-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/who-owns-the-electronic-bookkeeping-file.html</loc>
            <lastmod>2011-05-09T19:59:53-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/who-owns-the-electronic-bookkeeping-file-21505043.jpg</image:loc>
              <image:caption>A Frustrated Bookkeeper</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/who-should-receive-a-1099misc.html</loc>
            <lastmod>2011-12-22T15:13:41-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/workshop-tax-deduction.html</loc>
            <lastmod>2010-09-04T20:32:19-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/write-cheque-function-used-incorrectly.html</loc>
            <lastmod>2010-11-09T18:48:50-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/wrong-account-entries.html</loc>
            <lastmod>2011-09-13T00:27:55-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/year-end-bookkeeping.html</loc>
            <lastmod>2010-11-13T22:15:52-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/yearend-bookkeeping.html</loc>
            <lastmod>2012-02-02T23:39:41-05:00</lastmod>
            <priority>0.6</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/yearend-bookkeeping-research.html</loc>
            <lastmod>2011-12-30T13:07:11-05:00</lastmod>
            <priority>0.9</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/yearend-tax-planning-in-canada.html</loc>
            <lastmod>2011-12-16T13:50:30-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/yearend-trial-balance-report.html</loc>
            <lastmod>2012-01-30T21:49:51-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.bookkeeping-essentials.com/images/yearend-trial-balance-report-21610496.jpg</image:loc>
              <image:caption>Accounting Software Frustrations</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.bookkeeping-essentials.com/The_Bookkeepers_Notes-backissues.html</loc>
            <lastmod>2012-01-12T12:52:21-05:00</lastmod>
            <priority>0.4</priority>
      </url>
</urlset>

