• Smile
• Raise both their arms and keep them up
• Speak a simple sentence coherently

According to a study presented at the 28th International Stroke Conference, bystanders that perform this quick assessment can relay results to emergency dispatchers, thus speeding treatment of stroke victims.

Follow these helpful tips to avoid misuse of your personal and financial information:

• Store financial statements and other personal documents in a safe and secure place, and destroy them when they expire.
• After you make a purchase, review your statement and immediately report any suspicious activity on your account to your bank or credit card company.
• When shopping, carry as few cards and identity documents as possible, and always check that the credit card you get back is your own.
• Cut up or shred expired or unused credit and debit cards – while the card may have expired, the number may still be valid.
• Beware of suspicious mail, phone, or Internet holiday promotions that ask for personal information.

For more information on how to protect yourself from identity theft, contact the Ministry of Consumer and Business Services at (416) 326-8800 in Toronto or toll-free at 1-800-889-9768, or visit the website at www.cbs.gov.on.ca.

If you're planning to donate money to a good cause, make sure you know exactly where your money is going. Scam artists will go to almost any length to take your money for personal gain. Follow this advice to ensure that your donations are going to a reputable charity:

• Keep informed about a charity and the work that they do. You should carefully look at the charity's full name. Some scam artists use copycat names that are similar to authentic charities.
• Only give personal or financial information over the phone if you have placed the call yourself and know the organization that you are calling.
• If the charity refuses to give a receipt, make sure you know why before donating.
  u Watch out for high pressure tactics, vague answers to your questions, and post office box addresses.

To access a directory of federally registered charities, contact the Canada Revenue Agency-Charities Dictorate at 1-800-267-2384, or visit the website at www.cra.gc.ca.

The 2004 Closer Connection form 8840 is now available on the IRS website, located at www.irs.gov, and a link is provided to the form on the CSA website at www.snowbirds.org.

The actual form will be published in the Spring issue of CSANews, due out in early May – photocopy it as many times as you need, as it must be completed by each individual.

This form is provided to you by the CSA as a service; any specific tax questions should be directed to the IRS.

Why should you fill out this form every year? Bill Leeder provided a response in the Spring 2004 issue:

The U.S. Congress passed a law several years ago on behalf of the Department of the Treasury, Internal Revenue Service (IRS) that states visitors could be liable for U.S. income taxes on their worldwide income. If a visitor spends 183 days or more over a three year period they meet the "Substantial Presence Test" and could be liable for this taxation. However, one way of avoiding this is to prove your closer connection to another country (Canada) for income tax purposes by filing the exception statement.

So make sure you watch for the form, and keep a copy of it after you send it in. It may even be useful when crossing the border – it shows that you have a history of returning to Canada at the end of your trip, and that you respect U.S. law.