Telve January 2011 - Turkish Society of Canada

Transkript

TURKISH SOCIETY OF CANADA
TELVE VOLUME: 4 ISSUE 29
TELVE
VOLUME: 4 ISSUE: 29
JANUARY
2011
Bu Sayıda-In this issue
Editörden........................S: 2
From the Editor..............................P: 3
2011’e Başlarken
Rüçhan Akkök................................S: 4
Toronto Başkonsolosluğumuz
Açıldı...............................S:5
Turkey Impressions
Bob Freeman ..............................S: 6-11
Telvergi
Jerry Çopuroğlu.......................S:12-14
TURKEY IMPRESSIONS
Young Voices:
4th Annual Youth Congress
Alp Gökgöz & Ece Akkök......P: 15-19
Asumanca Lezzetler
Asuman Dinçer...........................S: 20
Wheels & Roads
BMW 535i Test Drive
Varol Karslioglu......................P: 21-27
Üyelik Formu..............S/P: 28
Membership Application Form
Etkinlikler Takvimi.....S/P: 29
Calender of Events
YOUNG TURKISH CANADIANS IN VANCOUVER
PAGE 1
JANUARY
2011
Editörden: Yeni Yıla Başlarken
Sayın
Telve okuyucuları ve Kanada Türk Toplumunun değerli üyeleri,
Telveʼnin yeni yıldaki ilk sayısında tekrar bir araya gelmekten mutluyuz.
Tamamen gönüllü çabalarımızın eseri olan Telveʼnin bazen sizlere ulaşmasındaki gecikmeleri
anlayışla karşılayacağınızı umuyoruz.
Bu sayımız, ağırlıklı olarak İngilizce yazılardan oluşuyor ve Türk toplumu dışındaki
okuyucularımıza da bu sayıda daha etkin bir şekilde ulaşacağımıza inanıyoruz.
Yönetim Kurulu Başkanımız Rüçhan Akkök, 2011 ile ilgili hedeflerimiz ve beklentilerimiz ile ilgili
olarak sizlere sesleniyor.
Uzun süredir beklediğimiz, Toronto Başkonsolosluğumuz, geçen yılın son günlerinde, mütevazi
ve samimi ortamda geçen bir törenle açıldı.
Kanadalı dostlarımızdan Bob Freeman, son Türkiye gezisi ile ilgili izlenimlerini Telve ile
paylaştı. Fotoğraflarıyla birlikte bu yazı belki de sizde bir Türkiye seyahati özlemi yaratacak.
Jerry Çopuroğlu, Telvergi köşesinde yine sıkılmadan okuyacağınız bir konu ile bu ayki
içeriğimize de zengin bir katkı sunuyor.
Council of Turkish Canadians tarafından bu yıl Vancouverʼda dördüncüsü organize edilen
Gençlik Kongresiʼni, bu kongreye katılan iki genç üyemiz, Alp Gökgöz ve Ece Akkök yazdılar.
Asuman Dinçer, bu sayıda da köşesinden yeni lezzetler fısıldıyor.
BMW Kanadaʼnın sağladığı BMW 535i ile ilgili test yazısını, otomobil ile çok ilgili olmayan
okuyucularımız bile, keyifle okuyacak ve otomobil teknolojisinin en gelişmiş ürünlerinden birini
tanıma fırsatı bulacaklar diye düşünüyoruz.
Telve ile keyifli zamanlar geçirmenizi diliyor, Yönetim Kurulumuz adına sizleri saygıyla
selamlıyorum.
Varol Karslıoğlu-Editör
PAGE 2
JANUARY
2011
From the Editor: More Content for You
To Our Dear English Readers,
In this first 2011 issue of Telve, we are glad that we can offer you content in English more
than ever.
Our articles in English cover a wide range of topics:
Bob Freeman shares his impressions about his last trip to Turkey.
Our two young readers penned two articles on the 4th Annual Youth congress in Vancouver,
organized by the Council of Turkish Canadians.
In Wheels & Roads, I share my one-week and 900 km impressions with a BMW 535i, an
impressive example of German automobile technology and engineering.
On behalf of the Board of Directors of the Turkish Society of Canada, I wish you a Happy
and Prosperous Year.
Sincerely Yours,
Varol Karslioglu
Editor
PAGE 3
JANUARY
2011
2011 Yılına Başlarken
Turkish Society of Canada (TSC) oldukça yoğun çalışmalarla, başarılı etkinliklerle dolu 2010 yılını
geride bırakıp 2011 yılı için yeni bir sayfa açtı. Yıl boyunca etkinliklerimizde bizlerle birlikte çalışan,
hobileri, uzmanlık alanları ile ilgili sunumlar yapan üyelerimize, başarılarının sırlarını bizlerle paylaşan
değerli gençlerimize, etkinliklerimizin sponsorlarına, aylık bültenimiz TELVEʼye yazıları, söyleşileriyle
katkıda bulunan toplum mensuplarına, ortaklaşa organize edilen etkinliklerde çok güzel bir işbirliği
yaptığımız, birlikte çalıştığımız diğer derneklerin yöneticilerine, gönüllü ekiplerine Yönetim Kurulu
adına çok teşekkür ediyorum.
Bu yıl Turkish Society of Canada için oldukça anlamlı. 2006 yılındaki kuruluşunun 5. yılını büyük bir
gururla kutlayacağız. 26 Kurucu Üye ile çalışmalarına başlayan derneğimiz üye sayısını 10 katına
ulaştırmak üzere. 2011 yılı faaliyetlerimiz arasında bilgilendirme toplantılarımız, ailelerimizle, dostlarımızla birlikte
olacağımız keyifli bayram kutlamalarımız yer almaya devam edecek. Gençlerimizin de katılımını
göreceğimiz, ortaklaşa gerçekleştireceğimiz etkinlikleri hedefliyoruz. Diğer önemli bir faaliyet alanımız
Kanada Türk toplumunun görünürlüğünü kuvvetlendirecek, Türk kültür, sanat ve tarihini tanıtacak
etkinlikler olacak. İki yıldan beri gerçekleştirdiğimiz, geleneksel hale gelen “Hospital for Sick Kids” deki
23 Nisan Çocuk Bayramı kutlaması bu yıl da programımızda. Nisan ayının diğer önemli bir projesi
zengin Türk Mutfağımızın tanıtımı olacak. TSC geçen yıllardaki gibi ortak organizasyonlarda yer
almaya devam edecek. Aylık bültenimiz “TELVE” nin her zaman yeni materyallere ihtiyacı var.
Editörümüz Varol Karslıoğlu sürekli araştırma ve yeni bağlantılar içinde. Yönetim Kurulu yeni yıldaki çalışmaları başarı ile gerçekleştirebilmek için geçmis yılın
değerlendirmesini yapıp, planlamalara, irtibatlara bşladı. Şimdiden verilecek tüm desteklere teşekkür
ediyoruz. Her zaman etkinliklerle ilgili düşünceler, öneriler bizler için çok değerli.
2011 Yılının ailelerinizle, sevdiklerinizle birlikte sağlıklı, neşeli, huzurlu geçmesi dilekleriyle. Rüçhan Akkök
Yönetim Kurulu Başkanı
Turkish Society of Canada
PAGE 4
JANUARY
2011
Toronto Başkonsolosluğumuz Açıldı
Özellikle GTA ve civarında yaşayan Kanada Türk Toplumunun uzun süredir beklediği bir hedef
daha gerçekleşti.
Toronto Başkonsolosluğumuz, 29 Aralık günü yapılan bayrak töreni ve ardından gerçekleşen
resepsiyon ile birlikte kapılarını açtı.
Biz de, Turkish Society of Canada olarak Başkonsolosumuz Sayın Levent Bilgen ve ekibini
kutluyor ve görevlerinde başarılar diliyoruz.
PAGE 5
JANUARY
2011
TURKEY IMPRESSIONS Bob Freeman
Every year my employer runs an annual United Way campaign which includes a variety of staff
fundraising events such as bake sales, movie screenings, and games. Having spent three wonderful
weeks in Turkey last spring, I wanted to share its highlights with my co-workers by showing a selection
of slides while raising money for a good cause.
Anzac Cove,
Gallipoli
I thought about what I would call the show. I thought about ʻFantastic Turkey,ʼ ʻAmazing Turkey, and the
alliterative ʻTerrific Turkey.ʼ Finally I settled on ʻMagnificent Turkey,ʼ which best captured the splendour
of what I had seen and experienced.
I began the show with the historic sites of Gallipoli and Troy, which we covered on the first day of
touring. I emphasized that Troyʼs ruins revealed seven separate civilizations and 3,000 years of
successive history. The audience – more than 30 in total – marveled at the amazing ruins of Ephesus
where we spent most of the second day. Now, after just a handful of slides that flashed on the
whiteboard, I was transported back to Turkey.
After seeing the ruins extensive ruins of Ephesus featuring the amazing library of Celsus - the third
largest in the ancient world after Alexandria and Bergamo (Pergamum) - later that evening, we took a
van to the hillside village of Sirence where we ate a wonderful dinner in a chalet. We later visited the
town of Dalyan, the stopping off point to climb the snow-like formations of Pamukkale with its
travertines, unique formations caused by accumulations of calcium calcite. I remember the water
sluicing down a trench in which we inserted our feet, sore from trudging up the hardened chalk. Atop
the hill, we wandered through the extensive ruins of Hieropolis, with its temples and sarcophagi and the
magnificent (there’s that word again!) amphitheatre, even more amazing than the ones that we saw at
Ephesus.
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JANUARY
2011
Later in the trip, we spent a night on the boat near
Fethiye and swam in the azure waters before dinner. In
the morning, the two-member crew cooked up a
sumptuous breakfast, with endless glass of chai and
the legendary Turkish coffee. We later wound our way
around the Aegean Coast, with its marvelous turquoise
waters, made a quick stop at Kos and then to Antalya,
where we had dinner overlooking the tranquil harbour.
Antalya – like most Turkish cities – boasted clean
streets and abounded with old Ottoman-style houses
with their second floor windows jutting out over the
alleyways. Antalya was the start of the first of two
overnight bus trips which deposited us – blurry-eyed –
in Cappadocia with its fairy-chimney land formations,
the results of thousands of years of eroded volcanic
ash that fell 30 million years before. It was hard to
believe that for centuries, colonies of monks and other
believers lived in these fairy chimneys and troll-like
formations where they cultivated crops, painted
frescoes and thrived in an often hostile environment.
We later hiked through these formations, occasionally
climbing stairs to peak into monasteries.
Amphitheatre in Ephesus and Oludeniz, in Fethiye
(below)
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JANUARY
2011
Mount Nemrut (left)
and Cappadocia
On the second morning in Cappadocia, about half of our group got up at 5:00 a.m. and traveled to a
staging area to climb into hot air balloons that floated more than 2,000 feet over the valley near
Göreme. We sifted through a layer of clouds, and then floated above it before descending after more
than one breathtaking hour. In a trip that featured so many highlights, that was definitely one of them.
We later visited the underground city of Derinkuyu, climbing through its warrens of tunnels, stairways
and communal areas - definitely not for the claustrophobic. After (sadly) leaving Cappadocia, we
journeyed to Kahta where, the next morning, we ascended Nemrut Dag (Mount Nemrut) to view its
mysterious tomb. An enormous mound of stones provided the backdrop for a row of two-metre high
limestone heads that had toppled off their enormous seated statues. The tomb site was built during one
of several Hellenistic dynasties following the reign of Alexander the Great. Antiochus I, leader of the
short-lived Commagene kingdom, thought so highly of himself, that his likeness shared a plinth with
major gods from the Hellenistic and Persian worlds. Mist drifted up the mountainside which has not
yielded the entrance to the tombs, heightening the sense of mystery. The sun later peaked through
revealing snow, which delighted the Brazilian group member who had never before seen it.
After viewing the Western Terrace we descended and escaped the rain for a welcome chai before
making our way into the amazing valley and ruins of Arsamaia. We stopped in a Kurdish village for
lunch of eggs, bread, and cheese and continued for photos with Kurdish villagers at a bridge built by
Emperor Septimus Severus during the second century A.D.
We continued eastward that day and arrived in Şanlıurfa just after a thunderstorm. A rainbow provided
a backdrop to glistening marble of the extensive sacred grounds which included gardens, mosques
and the best-fed carp in the world. Şanlıurfa (‘Glorious Urfa’) was unlike the other Turkish cities that we
had visited, having been for centuries part of the greater Arab World. The next day we climbed up the
stairs to view this exotic city from the magnificent Urfa Castle.
PAGE 8
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2011
Breathtaking sceneries in Cappadocia
PAGE 9
JANUARY
2011
Before the second of two overnight bus trips, some of our
group of 12 continued to Syria, Jordan and Egypt. A small
group of us, including our superb guide, Ergun Akkan,
continued to Istanbul where we began a three-day tour of this
incredible city. Although the trip had ended, we kept up an
impressive pace, visiting the Cistern Basilica, the
Hippodrome, the incredible Aya Sofya, the Blue Mosque and
the Topkapı Palace. We climbed the Galata Tower to await
the sunset and later visited took a tram to Taksim Square
which vibrated with the energy of the hundreds who strolled
on its long pedestrian walkway, drank coffee and shopped.
We cruised on the Bosphorus and toured both the spice
market and the labyrinthine Grand Bazaar where I bought
souvenirs for friends and family.
We spent the last evening in Istanbul at a cabaret with its
knife-throwing dancers, costumed acrobats and, of course,
belly dancers! We finished off a long night at a terraced bar
where the three of us inhaled fragrant tobacco from a nargile.
I finally ʻgot the hang of itʼ and blew out long plumes of smoke
to the delight of my companions.
Mosque in Sanliurfa and the joy
of nargile in Istanbul (below)
I finished off the presentation with nine minutes of the hot air
balloon ride with musical backing. From the expressions of
the group, several clearly were eyeing Turkey as their next
vacation destination!
I first visited Turkey for eight days in
1980 as a way to extend my first
European holiday. I knew next to
nothing about it, but its exotic culture
and hospitable people called me
back 30 years later. As I sipped chai
in Ceşme with the locals I didnʼt
know that I would return one day, but
thatʼs the pull that Turkey has. I also
have many other fond memories of
the trip, not all of it captured on film.
These include Turkeyʼs modern road
system, the snow-capped
mountains, the endlessly rugged
green hills and valleys, the fleeting
views of the Euphrates River and
Caravanserai that served travelers
on the fabled Silk Road.
PAGE 10
JANUARY
2011
I fondly remember dinner with a local family in Göreme, a performance by six whirling Dervishes in
Ürgüp, searching for loggerhead turtles near Dalyan, a trip to a Hamam in Göreme, covering
ourselves with muck at the sulphur baths, and finally, walking under the moonlight to Chimera where
its flames had licked out of the stones for centuries, an oracle for the ancients.
As amazing as each day was, the next day surpassed it.
The Cuisine
I must add a few words about the food which never failed to impress and which abounded with flavour
and freshness. Every meal was accompanied by yummy salads and local variations of kebabs, mezes
and tasty breads. I make chai daily at work, having brought home a tin of loose tea, to ward off the
winter chill.
The People
Of course, a trip to any country is much more than a series of historic sites and land masses – as
amazing as they are. I remember in 1980 walking up steep stairs with my backpack in Izmir on a hot
July day. A woman sitting on the steps offered me a cup of cold water. In both trips to Turkey, I found
the people uniformly gracious, friendly and endlessly hospitable. From the taxi driver who offered me
a greeting of ‘welcome to Turkey’ before dropping me in the Sultanahmet to the warm goodbye of my
Turkish guide, it is the people, above all, that draws people to return to Turkey.
Bob Freeman is a Senior Program Advisor in the Ministry of Municipal Affairs and Housing, spent
three weeks in Turkey in the spring of 2010. He flew on Turkish Airlines and joined a tour offered by
Imaginative Traveller and bore all costs of the trip whose notes are in the following link:
http://www.imaginative-traveller.com.au/trips/getx/630461
Bob Freeman was born in South Peel
Hospital (now Trillium Health Centre)
and grew up in Streetsville. He
attended the University of Toronto and
Sheridan College. He is currently
employed with the Ministry of
Municipal Affairs and Housing as a
Program Advisor.
Mr. Freeman enjoys travelling and has
travelled throughout North America,
Europe, the Middle East and Asia. He
has yet to visit Africa and South
America. This was his second visit to
Turkey- one of his favourite countries.
Watching the city from the imperial hill of Topkapi Palace
He also enjoys photography and has
made presentations on his travels to
various audiences and has submitted
travel articles and photographs to
newspapers and travel magazines.
PAGE 11
JANUARY
2011
TelVErgi
Jerry Copuroğlu, TEP, CGA
SAHİBİNDEN SATILIK
Dünya ekonomisinde gelişen son yıllardaki olumsuzluklar, kişilerin işlerini kaybetmeleri ve diğer başka
nedenler bu kişileri yeni arayışlara itmekte, ülke değiştirerek yeni başlangıçlara yönelmelerine neden
olmaktadır. Küresel ısınmanın da verdiği düşüncelerle olmalı, Kanada şu andaki soğuk iklimiyle, fakat
gelecekte daha ılıman bir iklime sahip olabileceği düşüncesiyle, göçmenlerin en başta düşündükleri
ülkelerin arasında gelmektedir diye düşünüyorum.
Geçtiğimiz 2010 yılının Türkiyeʼden Kanadaʼya göç etmek kararı almış olan bu kişilerle karşılaştığım,
fikir alışverişinde bulunduğumuz en yoğun yılların başında geldiğini söyleyebilirim. Bu kişiler arasında
Türkiyeʼde yılların verdiği maddi bir birikim sahibi olanlar ve bu birikimlerini tanımadıkları bir ülkede
henüz oturma iznini almadan veya daha doğrusu vergi yükümlüsü olmadan bir yatırıma çevirmek
isteyen küçük bir çoğunluk olduğu gerçeği de vardı. Genelde sorulan tabii ki şuydu:
Kanadaʼda vergi yükümlüsü olmayan bir kişinin taşınmaz alabilmesinin yaratacağı sonuçlar neydi veya
elde edilecek bir gelir olursa bunun nasıl vergilendirileceği, varsa bu vergiyi en aza indirmenin yolları
neler olabilirdi.
Konu her ne kadar da bu yazıyla özetlenemeyecek kadar genişse de, hepimizin Türkiyeʼde yaşayan bir
yakını olduğunu ve ileride bu gibi bir soruyla karşılaştığımızda neler yapılabileceği konusuna biraz ışık
tutabilmek umuduyla, bu ayki yazımda ana hatlarıyla değinmeye çalışacağım.
Öncelikle vergi yükümlüsü olmayan bir kişinin Kanadaʼda taşınmaz satın alabilmesi için bir engel
olmadığını söyleyerek, yaratacağı vergi sonuçlarına değinelim:
Kanadaʼda vergi yükümlüsü olmayan ve taşınmazından kira geliri olan bir yatırımcı vergi kanununun
XIII. bölümünde yazılı kurallar gereği, 25% stopaj vergisine tabidir. Stopajı yapılan bu tutarın, kirayı
ödeyen kişi veya temsilcisi tarafından kira ödenirken tahsil edilip, her ay vergi dairesine gönderilmesi
gerekir. Eğer bu istenmiyorsa vergi veren kişi, vergi kanununun 216. maddesine uyarak, her yıl vergi
bildiriminde bulunmalı ve kiradan elde edilen gelirler, giderler düşüldükten sonra her yil bildirilmelidir.
Burada normal vergi yükümlüsü olan bir kişinin vereceği bildirimden olan tek fark, eğer kiradan elde
edilen bir zarar varsa, bu zararın ilerdeki yıllara taşınamayacağıdır. Bu yüzden, yatırımcıların, yatırım
yapmadan önce küçük bir araştırma yapmaları, hangi durumun kendilerine daha uygun olacağını
önceden tasarlamalarını önemle tavsiye ederim. Vergi bildiriminde bulunacak kişinin bir de NR6 formu
PAGE 12
JANUARY
2011
doldurma seçeneği vardır. NR6 formunu dolduran kişi her yıl, takvim yılı bitiminden başlayarak, 6 ay
içinde vergi beyanında bulunacağını taahhüt eder. Bu durumda, vergi dairesi kesilen vergiyi giderler
düşüldükten sonra tahmini olarak hesaplanacak net kiranın 25%ʼi olarak hesaplar ve bu verginin her ay
gönderilmesini talep eder. Eğer NR6 formu ile basvurulmamışsa, stopaj vergisi yukarıda da belirttiğim
gibi brüt 25% kira bedelinin uzerinden tahsil edilir, ancak ödenen bu stopaj vergisinin bir kısmının geri
alınabileceği düşünülüyorsa vergi beyanının gönderilme süresi takvim yılı bitiminden başlayarak iki
yıldır.
Yukarda belirtilen konunun özel kişilerin taşınmaz sahibi olmaları halinde olduğunu belirtmeme gerek
yok sanırım. Bir de bu kişilerin Kanadaʼda şirket veya vakıf kurarak bu taşınmazları satın almaları
durumunu değerlendirelim:
Taşınmaz sahibi olan bir şirket bu taşınmazdan elde edeceği kira gelirleri için en yüksek vergi dilimi
üzerinden hesaplanan oranlarla vergiye tabidir. Bu oranların düşürülmesi için birtakım yöntemler vardır
ve bunun bir danışmanla görüşülmesi gerekir. Bu şirketler ortaklarına yıl sonunda kar payı (dividend)
ödeme kararı aldıklarında bu ortaklar vergi yükümlüsü olmadıklarından 25% stopaja tabidir ve bu
stopajın daha sonra bu kişilere vergi bildiriminde bulunulması halinde bile, geri ödenmesi söz konusu
değildir. Bu stopaj oranı eğer kişilerin vergi yükümlüsü olduğu ülkelerle karşılıklı “Çifte vergilendirme
anlaşması” varsa daha düşük olabileceğini de söylemeden geçemeyeceğim. Burada Ocak ayı başında
daha yeni yürürlüğe giren “Kanada-Türkiye Çifte Vergilendirme Anlaşması”nın irdelenmesinin önemini
bir kez daha belirtelim. Bunun dışında bazı eyaletler bu şirketlere “Capital tax” yani sermaye vergisi
uyguladıklarından şirket kurma seçeneğinin pek de tercih edilecek bir yöntem olmadığı aşikardır.
Bir vakıf (Trust) kurularak taşınmaz sahibi olunması seçeneği tercih edildiğinde, bu vakıf yine en yüksek
vergi matrahı üzerinden hesaplanacak olan vergiyi ödedikten sonra kalan tutarı, vakıf hak sahiplerine
stopaj yapmadan ödeme hakkına sahiptir. Dolayısıyla burada bir kez vergilendirme durumu söz
konusudur. Bunun dışında vakıflar bazı eyaletlerde, şirketlere uygulanan sermaye vergisine tabi
değildir. Bu yüzden vakıf kurarak taşınmaz sahibi olmanın yatırımcılara cazip gelebileceğini
düşünüyorum.
Taşınmazın elden çıkarılması durumunda, aynı Kanadaʼdaki vergi yükümlülerine uygulanan kanunlar
gibi; eğer satın alınan bedelle, satış bedeli arasında artı bir fark var ise, sermaye kazançlarına
uygulanan vergi kuralları ve oranları üzerinden hesaplanan vergi ödemesi söz konusudur. Burada
dikkat edilmesi gereken en önemli konunun satış yapılmadan önce veya en geç satış yapıldıktan
sonraki 10 gün içinde, yasal temsilcilerin, vergi dairesinden, gelir vergisi kanununun 116. maddesi
uyarınca stopaj sertifikası temin etmeleridir. Bu yapılmadığı takdirde, yasal temsilci taşınmazın satış
bedeli üzerinden stopaj yapmalı ve bu bedeli vergi dairesine göndermelidir. Bu oran %25ʼtir ve
taşınmaz eğer Quebec eyaletinde ise, ek olarak bir %12 vergi söz konusudur. Meslek yaşamımda, bu
konuyu bilmeyen birçok yatırımcının hiç gereği yokken aşırı bir vergilendirmeye tabi tutulduklarını
gördüm. Bu yüzden üzerinde durulması gereken, önemli bir ayrıntı olduğunu düşünüyorum. Başka
önemli bir ayrıntı da, 116. Madde uyarınca düzenlenecek sertifikanın, düzenlenebilmesi için,
yatırımcının geçmişte stopaj vergisi kurallarını tam olarak uygulamış olması, eğer bildirmesi
gerekiyorsa, vergi bildirimlerini zamanında yapmış olması gerektiğidir. Eğer yatırımcı 25% stopaj
PAGE 13
JANUARY
2011
ödeme uygulamasını tercih etmiş, ve bu stopajlar zamanında vergi dairesine gönderilmemişse, toplam
ödemeler, faiziyle birlikte ödenmeden bu sertifikanın alınması mümkün değildir. Eğer bu ödemenin
gönderilmesi iki yılı aşmışsa, vergi dairesi yatırımcının NR6 formunu göndererek, net kira bedeli
üzerinden vergilendirilme isteğini reddeder.
Görüldüğü gibi; vergi yükümlüsü olalım veya olmayalım, Kanadaʼda vergi planlaması yapmak çok
önemlidir. Bu planlamanın her zaman söylediğim gibi, vergiye tabi olabileceğini sandığımız işlemleri
yapmadan önce yapmamız daha da önemli, atlanmaması gereken bir konudur.
Bu ayki yazıma son vermeden önce tüm okuyanların yeni yılını kutlar, 2011 yılının bol kazançlı ve az
vergili geçmesini dilerim.
Yasal Uyarı: Yayınlanan köşe yazısı yazarın konuyla ilgili kişisel ve genel görüşleri/yorumları
olup, tüm hakları yazara aittir. Kaynak gösterilse dahi köşe yazısının tamamı özel izin alınmadan
kullanılamaz. Ancak alıntılanan köşe yazısının bir bölümü, alıntılanan köşe yazısına aktif link
verilerek kullanılabilir.
PAGE 14
JANUARY
2011
Young Voices
4th Annual Turkish Canadian Youth Congress
Alp Gökgöz
My name is Alp Gokgoz and I am a Turkish-Canadian student studying marine biology at the
University of Guelph. From January 14 to 16, I had the privilege of attending the 4th Annual Turkish
Canadian Youth Congress held this year in Vancouver, British Colombia. The conference commenced
with Dr. Justin McCarthy and his historical findings of Turkish- Armenian Issue dating back to 1915.
Next, the president-elect of the Assembly of Turkish-American Associations shared a moving story of
the experiences of himself in the US and his father in Turkey. Member of Parliament, Ujjal Dosanjh
shared the story of his arrival to Canada and his inception into politics. Dr. Ozay Mehmet and Dr. Umut
Uzer presented the economic status and foreign policy of Turkey. Finally Scott Taylor and Alper
Çağlayan both proposed the importance of non-violence and empathy as the key idea of their
presentations. Mrs. Lale Eskicioglu concluded with her experiences and complications while running for
public school board trustee.
I was very impressed with the influence rooted in the presentations. Dr. McCarthy made the
strict point that the Turkish- Armenian issue, dubbed the “Armenian Genocide” was a tragedy that
contained no victor and that the suffering was mutual amongst the residents of the land. The extent of
the suffering was enforced by the contributions of presenters and delegates alike. What I thought made
the conference accomplished was the positive frame of mind and the search for resolutions that are
PAGE 15
JANUARY
2011
beneficial to everyone, carried out in a manner that provokes human empathy and understanding
between one another.
The presence of delegates from across Canada made for a great atmosphere and allowed for a great
chance to connect and share with other Turkish-Canadians Youths. The knowledge presented forth
gave insight on the link between my Turkish heritage and Canadian lifestyle. My suggestion for the
future would be to make it a larger event while keeping the interactions between delegates and
presenters.
Harbourfront in Vancouver
Alp Gökgöz - Özgeçmiş
Alp Gökgöz 4 Temmuz 1990ʼda İstanbulʼda doğdu. 1996 yılında 6 yaşındayken ailesi ile
Kanadaʼya göç etti ve aynı yıl ilkokul 1. sınıfa başladı. Liseyi Humberside Collegiate Instituteʼde
okudu ve 2008 yılında mezun oldu. Futbola çok meraklı olan Alp 2001-2008 yılları arasında sırası ile West End, Swansea ve Glenshield Soccer kulüpleri rep takımlarında futbol oynadı ve
hem bireysel oyuncu olarak hem de takım olarak bir çok ödül ve şampiyonluk kupası almaya
hak kazandı. Alp, futbolun yanı sıra resim çizmeğe ve bilgisayar animasyon programlarını
kullanmaya çok meraklı. Alp, Türk toplum derneklerinin düzenlediği çeşitli etkinliklerde
gönüllü olarak çalıştı. Küçük yaşlardan beri denizaltı dünyasına ve özellikle köpek balıklarına
olan merakı onu deniz biyolojisi (marine biology) okumaya yöneltti
.
Alp şu anda Guelph Üniversitesi Deniz ve Tatlısu Biyolojisi Bölümü (Marine and Freshwater
Biology) 3. Sınıf öğrencisidir. PAGE 16
JANUARY
2011
Fourth Annual Turkish Youth Congress, Vancouver
Ece Akkök
Mc Master University
Faculty of Social Sciences (2nd Year)
January 14th, 2011, marked the debut of the fourth Annual Turkish Youth Congress hosted by
the Council of Turkish Canadians in Vancouver. As a second year delegate, I was less nervous than the
previous year but this did not decrease my level of excitement. I am very grateful to be granted the
opportunity to participate in such a well-organized and informative event. We arrived at the hotel early
in the morning, still amazed by the fact that we were no longer in the negative winds of Toronto.
Vancouverʼs partially sunny weather was almost too welcoming, making us even more excited about
partaking in the conference. As the day progressed, more delegates arrived at the hotel, each one
looking more and more eager to be there. Everyone was smiling and greeting one another as the
reception neared. The congress debuted with speeches from the organizers, introductions of some of
the speakers and icebreaker games to add onto the enthusiasm already being displayed in the
reception hall; this was truly a very positive beginning to an even more positively encouraging event.
Professor of History from Louisville University, Dr. Justin McCarthy, grasped every delegates
attention first thing in the morning through his captivating explanation of Ottoman history during 1915.
His talk inspired Turkish Canadian youth to continue standing up for what they believe in and not to be
discouraged by what others in the community may say or think about Turkish identity. Following
McCarthyʼs remarkable lecture was Ergun Kirlikovaliʼs inspirational speech on his family history and his
passion for unveiling the truth. The day was filled with devoted individuals who believe that we must
work towards establishing a respectable position for Turkey in Canada. An MP from Vancouver, Hon.
Ujjal Dosanjh, shared his story about how he got into politics and reminded us that we should be
informed in whatever is going on in country and that we all have the power to be active members in
voicing our opinions when we have something to stand for. The conference continued with more
positivity, one being Scott Taylorʼs message that we should always be empathetic towards one another
and not judge others for being different. Alper Caglayan concluded this encouraging day with his
explanation on how we should communicate in a positive manner and not demean one another
whenever we have a problem with something. There was so much positive energy in the conference
room that even though it was a long day, once all the speeches, were completed all we could do was
smile and be proud of whom we are and where we stand. We must not get discouraged by things that
others may say about Turkish identity because if we truly believe what we stand for and have enough
PAGE 17
JANUARY
2011
support, then we will always have the ability to voice our concerns and our beliefs in a non-violent,
peaceful and positive manner.
Although change does not happen right away, we must be patient and we must keep working
towards what we believe is right. Change does not necessarily happen immediately, and your ideas
may even be rejected at first. As Mrs. Lale Eskicioglu shared with us her struggles while running for the
position of public school board trustee, she demonstrated that although she did not succeed in getting
the position, the support she had from friends and family and the effort that she put in was a
tremendous accomplishment on its own. We may not succeed on the first try, or even the second try,
and we may witness others struggling with similar issues, but this does not mean it is impossible. We
must always encourage others, and ourselves, that anything is possible if enough people believe in it
and support it. Hope and support are helping the Turkish community in Canada, and will aid in the
communityʼs growth.
So although we gathered on this weekend to discuss Turkish heritage and identity in
Canadian society, the bigger message that we took from the conference was that we must work hard
towards tasks that we want to accomplish and we must not be discouraged by obstacles along the way.
As Dr. McCarthy accurately stated, “this is not a sprint, itʼs a marathon”, and we must remember this not
just in reference to Turkish Canadians, but for anything we do. This was a very positive experience for
us and we would highly recommend it for anyone trying to meet new people interested in the similar
issues and anyone trying to become more informed on Turkish affairs in relation to both Canada and
the economic world.
Most people would think that one person could not make that big of a difference in such a
large country, but you start to reconsider that thought after sitting through almost seven hours of
speeches and witnessing individuals who are so passionate about change and voicing what they
believe is true. It inspired us to believe that there is hope for any person to be able to make a difference
as long as you remain positive and hopeful in anything you do.
ECE AKKÖK - Özgeçmiş
Ece Akkök 1991 yılında İstanbul'da doğdu. Üç yaşında ailesiyle Kanada'ya gelen Ece su anda
McMaster Üniversitesi Sosyal Bilimler (Social Sciences) programında 2. sınıfta okuyor. Siyasal
Bilimler (Political Sciences) bölümünden mezun olduktan sonra Hukuk eğitimi
yapmayı arzuluyor. Bu alanda ilk tecrübesini geçen yaz İstanbul'da Finansbank Hukuk
Bölümünde yaz stajı yaparak kazanmış oldu.
Hobileri arasında seyahat, tenis, sinema ve tiyatro oyunculugu yer almakta.
PAGE 18
JANUARY
2011
Tomorrowʼs faces of the Canadian Turkish Society
PAGE 19
JANUARY
2011
ASUMAN'CA LEZZETLER www.arnavutcigeri.blogspot.com
Sevgili Telve okuyucuları,
Güzel bir pasta görünümündeki pudingli, bisküvili tatlı tarifimi, umarım
denersiniz ve sizler de bizim kadar beğenerek yersiniz. Ben kakaolusu
evde olmadığı için, sade büskivi ile denedim ama kakolu ile yaparsanız,
kestiğinizde kakaolu bisküviler ince çizgiler halinde daha güzel
görünecektir.
Afiyet olsun,
Sevgiler,
Asuman Dinçer
PETİBÖR BİSKÜVİLİ, PUDİNGLİ KOLAY PASTA
MALZEMELER:
•
1 paket kakaolu ya da sade petibör bisküvi ( tea biscuit)
Üzerine:
•
1/2 paket çikolata sosu (Dr. Oetker sosu kullandım, Türk marketlerinde bulabilirsiniz)
•
Hindistan cevizi rendesi ya da fotograftaki gibi gümüş şeker toplar ve toz yeşil fıstık
Muhallebisi için :
•
2 yemek kaşığı tuzsuz tereyağ
•
1 su bardağı un
•
1 litre süt
•
1 su bardağı şeker
•
1 adet limon kabuğu rendesi
Hazırlanışı:
•
2 yemek kaşığı tuzsuz tereyağı eritip, 1 su bardağı unu ekledikten sonra, sürekli
karıştırarak biraz kavurun. Üzerine 1 litre sütü yavaş yavaş ilave edin. Şekeri ve ince
rendelenmiş limon kabuklarını da ekleyip koyuca muhallebi kıvamına gelinceye kadar,
sürekli karıştırarak pişirin (topaklanma olursa blender ile karıştırın).
•
Pişen muhallebiyi ara sıra, karıştırırarak biraz soğutun.
•
Baton kek kalıbını streç filmle kaplayın. En altına petibör bisküvilerden bir sıra dizin. Ilık
muhallebinin birazını bisküvilerin üzerine döküp bir kaşık ile, hepsinin üzerini örtecek şekilde
•
düzeltin. Tekrar bisküvi dizip, muhallebi dökerek, bu işlemi kalıp dolana kadar tekrarlayın
( kalıbın en altında bisküvi, en üstünde de muhallebi olacak).
Buzlukta 3-4 saat bekletin (ben 1 gün önce hazırlayıp, üzerini streçle kapatarak buzdolabında
beklettim, servis yapmadan 3-4 saat önce buzluğa attım). Servis yapmadan 1/2 saat önce
buzluktan çıkarıp oda sıcaklığında tutun. Servis tabağına ters çevirip, streç filmi çıkarın.
Üzerine, paketin üzerindeki tarife uyarak, önceden hazırladığınız çikolata sosunu döküp,
istediğiniz gibi süsleyerek servis yapın.
Not: Çikolatalı sosun 1 paketi çok geldiği için, ben yarım paket kullandım. Üzerinde yazan "koyu bir
sos için gereken"süt miktarını da 1/2 ölçüye indirdim.
PAGE 20
TURKISH SOCIETY OF CANADA TELVE VOLUME: 4 ISSUE 29
JANUARY
2011
WHEELS & ROADS
BMW 535i:
Test & Pictures: Varol Karslioglu
Overview
AJAC, Automobile Journalists Association of Canada selected the 2011 BMW 5 Series as the best
luxury sedan over 50K.
For insiders, this may not be a big surprise since the German car is a leader in the global luxury car
segment. In 2010, BMW sold 1,461,130 cars worldwide and this is an increase of 13,6 % over the
previous year. Although the 3 Series is the top selling model range, 5 Series is the biggest source of
profit for:
Bayerische Motoren Werke (which translates into English as Bavarian Motor Works).
In this article, I share my driving impressions with the German driving machine resulting from around
900 kilometers in one week.
Cardinal Golf Club in
Aurora is a pleasant
escape from the crowds
of the GTA
Price & Equipment
BMW Canada provided me a fully loaded BMW 535i. The optional technology and comfort packages in
this car in the value of about 10K drives the total price of the Bimmer to nearly 72K. Having all these
things and gadgets on board, you will hardly miss anything: From leather upholstery to electrically
adjustable seats, heated steering wheels, and advanced navigation system with backup camera and
parking assistance including a radar detector.
Powertrain
19 years after my first test drive with a BMW 5 Series, I grasped the steering wheel of this 535i. The
powerhouse with the 300 HP inline six now has direct injection and a twin scroll single turbo which
provides 300 lb-ft of torque from an impressively low 1200 RPM.
!
PAGE 21
JANUARY
2011
Although the new generation advanced diesel powerplants rapidly gaining dominance in Europe and
Turkey, in North America, gasoline engines are still pretty much the norm.
OK, this engine will not fly a car weighting 1855 kg. But the powerplant mated to an amazingly efficient
and effective 8-speed automatic transmission from the German manufacturer ZF produces torque so
smoothly that with some gentleness, you can always stay under 2K/min for comfortable highway
cruising. The near-perfect powertrain installed on one of the most sophisticated car chassis provides a
driving experience only an “Überauto” or (above car) can provide.
I have to admit that the new double wishbone style front suspension is also responsible for this smooth
communication with the road surface.
The maximum speed is electronically limited to 210 km/h. The 0 to 100 km/h acceleration is about six
seconds.
Design
Even at the first and distant look, BMW reveals that the design language of the controversial Chris
Bangle is over and the new design boss Adrian van Hooydonk reinvents the core values of the
Nineties. (my humble opinion)
This is the Dufferin
Street in Newmarket
you probably donʼt
know.
The turns and twists
of the ʻunchartedʼ
street gave me the
opportunity to test
the Bimmer on the
the somewhat rough
surface and its
steering habits.
Driving impressions
The great thing about BMW 535i is that: When you get on the car, it seems big and undynamic. When
you press the start button and hit the road, it becomes smaller and more agile. You not only drive the
car, but you wear it like a glove (well, maybe some sort of spacesuit). You run and gloves are part of
your body.
Within one week, I drove the car nearly 900 kilometres on diffferent surfaces, from the highways of
Southern Ontario to sideways and streets with or without potholes in town and country.
The nirvana of my driving experience was at the closed circuit of Ian Lawʼs Driving School in Brampton.
!
PAGE 22
JANUARY
2011
Here, I tested the “ultimate driving machine”, to most of its limits, as BMW likes to call their cars.
In the slalom test, the car was smooth and easily controlled. The days when rear-wheel drive cars had
a tendency to oversteer are gone long ago.
In the panic-brake tests it was not a problem to decelerate from 100 to a fullstop in less than 40 metres.
In daily driving, the electronic steering feels a little bit dead in the centre position, as you may witness in
many modern cars. However, in collision avoidance tests in the ILR Racing School, where I took the car
for closed circuit driving, I found out that the steering speaks another language when circumstances
dictate so. To test the true limits of the car, I switched off TSC (traction stability control). But, even in this
mode the in-car electronics intervened at the limits of traction whispering “youʼll never drive alone.”
BMW on the track of the ILR Car Control School in Brampton. Even with TSC switched
off, it was not possible to ʻderailʼ the Bavarian.
A limited intervention of the traction control remains ʻpluggedʼ and on board
electronics does not leave the driver completely alone.
!
PAGE 23
JANUARY
2011
ILR Car Control
School in
Brampton teaches
advanced driving
tips and
techniques you
probably are not
even aware of in
your driving
examination. The
courses are a
combination of
theoretical lessons
in class and on
track. Chief
instructor Ian Law
is not only a race
driver but also
devotes himself to
safe driving.
.
A BMW is a driverʼs car. Period. The interior, the seating position and all controls
surround the driver and designed very ergonomically. You wear the car. With one small
exception: the cupholders in the centre console partially block the control buttons of
HVAC.
!
PAGE 24
JANUARY
2011
Interior with i-Drive
The dash and centre console are almost as large as the previous generation 7 Series and you feel well
surrounded. Due to relatively high beltline, some drivers may feel a bit claustrophobic.
When I tested the first i-drive system in the previous generation 7 Series in Turkey a couple of years
ago, it was pretty confusing and potentially problematic. And unfortunately this became true and caused
a lot of headache for BMW over the years.Now the fourth generation i-drive is much simpler and
smarter to operate. Bluetooth synchronization with my Blackberry smart phone was very easy and my
son also easily connected his i-Pod to the audio system.
Even BMW is still far from
perfection when it comes to voice
command in navigation systems.
On the other hand, with i-drive,
you can easily set your
destination. (Please do NOT do it
while driving or leave it to the
front passenger.)
The split screen view gives you a
better understanding of your map
position.
The parking assistance
system may surprise you
and make you to think a
satellite is watching this
BMW from the sky.
In fact, the digital picture of
the carʼs bird eye view is
complemented by three
cameras integrated to the
rear plate and sideview
mirror housings.
Radar detectors monitor the
obstacles in front and rear of
the car. You can opt also for
simple side and rearviews.
Two additional cameras are
installed in the front fenders.
!
PAGE 25
JANUARY
2011
If you have an addiction for measuring everything about your travel, the trip computer
will be your favourite toy.
Consumption
I do not know how much you would care about average or instantaneous consumption when you drive
a car costing more than 70K. But to enjoy the environmental consciousness, I managed to reach an
average value of less than 8 litres per 100 km in a 50 km route by carefully monitoring the on board
computer. However, my total average during the entire test was 10.5 litres. BMW consumes 91 octane
premium gasoline which sells for 1.19 Cad per liter during my test week.
Conclusion
When you are able and willing to invest this much money and a believer in the superiority of German
automobile technology, BMW might be the expression of your personality.
For the latest and exact details about pricing, technical specifications and equipments,
please visit:
BMW Canadaʼs website: www.bmw.ca
Varol Karslioglu is the North American Reporter and Columnist for Otohaber, the first weekly Turkish Car
Magazine. (Since 1991)
!
PAGE 26
JANUARY
2011
Marc Girard: French Talent for the German Luxury Brand
During this monthʼs Detroit Motor Show, I conducted an interview with Mr. Marc Girard, Head of
Interior Design Department of BMW.
This young French talent and his team plays a crucial role for returning BMW to its roots as a driver
car. And interior design matters a lot when you craft a cockpit surrounding the driver. A feeling that was
somewhat missing during Chris Bangleʼs years.
The current design chief for BMW is Adrian van Hooydonk.
This interview (in Turkish), can be read in Otohaber, Turkish Car Magazine, during February.
(www.otohaber.com.tr)
Marc Girard is the Head of the Interior Design Department of BMW. The interior of the 6
Series Convertible launched during this monthʼs Detroit Motor Show also bears his
signature.
Varol Karslioglu is the North American Reporter and Columnist for Otohaber, the first weekly Turkish Car
Magazine. (Since 1991)
!
PAGE 27
JANUARY
2011
Turkish Society of Canada “Membership Application Form “
Membership Category:
( ) Individual member: $20 ( for one year starting signed date )
( ) Student / Senior (+ 65): $10 ( f or one year starting signed date )
Member contact info:
Title: Mr. ( ) Mrs. ( ) Miss( ) Ms ( )
Name: ___________________________________ Last Name: ________________________
Occupation: _______________________________
Address: _________________________________
City: ______________ Postal code: _________Province: __________ Country: ____________
E-mail: ___________________________________ Phone: __________________________
Preferred type of contact: (please select one)
E-mail:_______ Phone: ________ Mail: _______
Referred by (if Applicable):____________________
Signature: ________________ Date: ____/_____/______
DMY
We have activities for children and youth. Please provide information regarding your children
(e.g. name, age):
____________________________________________________________________________
______
____________________________________________________________________________
______
____________________________________________________________________________
______
Please fill in your information. Mail the completed and signed form with your cheque to the
address at the bottom of the
page. Please make your cheque payable to: Turkish Society of Canada. Thank you!
Turkish Society of Canada, 5100 Erin Mills Parkway, PO Box 53060 Mississauga, ON L5M 5H7
Web: www.turkishcanada.org , E-Mail: [email protected]
!
PAGE 28
JANUARY
2011
Sharing through the TELVE
Turkish Society of Canada is a not-for-profit organization that aims to promote
and participate in mainstream cultural, civic and social activities in visual arts,
performing arts, literacy, music and culinary arts with unique activities.
The Turkish Society of Canada takes an innovative, grassroots approach to
socio-economic development of the community that encourages new comers to
socialize and integrate to the daily life. It supports community-based initiatives,
collaboration with like-minded organizations and groups in four strategic areas:
1. Business and Community Development;
2. Skills Development;
3. Attracting and retaining youth;
4. Improving access and usage of the community resources.
Thank you for your support. Latest member count is 238! Calendar of Events
July 1st: Canada Day Picnic
5100 Erin Mills Parkway
P.O. BOX 53060
Mississauga, ON
L5M 5H7
E-mail: [email protected]
Web: www.turkishcanada.org
!
PAGE 29

Telve January 2011 - Turkish Society of Canada

Transkript

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