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The Rural Voice, 1998-01, Page 48include ammoniated silage in the close-up dry cow ration if it will be feed to the milking herd. The ration will need more calcium and {perhaps a potassium source. Add a rumen buffer such as sodium bicarbonate at 0.8 per cent of total rauon dry matter. Heavy corn silage rations are more suited to TMR feeding to reduce the chances of starch overload and rumen acidosis. It is critical to monitor body condition of heifers, late lactation and dry cows to avoid overconditioning. Restrict silage amounts or dilute ration energy levels with low energy feed (eg. straw) if necessary.° NISA deadline coming up December 31 By Gary Stephens Business Management Advisor OMAFRA, Stratford The annual deadline for farm business owners to make contributions and withdrawals to NISA accounts is December 31. Net Income Stabilization Account (NISA) is a voluntary, government -assisted, income -stabilization program available to most farm businesses — dairy, poultry and egg producers being the exceptions. The program is intended to assist individual farm business owners in times of financial need but it also helps to maintain a stable rural economy which is important to all Canadians. Last year over 10 per cent of Canadian business owners enrolled in NISA, 13,745 people, missed the deadline resulting in a cumulative loss of over $36 million. A survey of those who missed the deadline showed that many did not clearly understand their options and many simply forgot. Help to understand the options is readily available from NISA administration or your local Ontario Ministry of Agriculture, Food and Rural Affairs office. Another reason for not responding was a shortage of cash to make the 44 TF'E RURAL VOICE Advice deposit entitlement. Almost one half of the 13,745 could have "deemed" a deposit by using triggered withdrawal entitlements to go toward their deposit, meaning no cash was required. While the interest expense of loans taken out to make a deposit are not tax deductible, it is often still profitable to borrow to make a deposit. Enrolled participants received their annual Deposit/Withdrawal Option Notice (DWON) earlier this fall. The notice indicated the deposit or withdrawal entitlements and outlined alternatives available. Deposits are to be made at the financial institution where the account is held by December 31. Requests for withdrawal or deeming of a deposit must be mailed to NISA, postmarked no later than December 31. The NISA program began in 1990 and has since had many changes to make it easier and more beneficial to participate. Producers of farm commodities other than dairy, poultry and eggs, who have not previously enrolled should consider doing so in 1998. The deadline for enrollment and submitting 1997 farm data to participate in 1998 is June 15 for those applying as individuals and June 30 for those in corporations. Yes, this date has been advanced so make note of it as weII.O A farmer's to-do list until the end of 1997 By Dael Bierworth Business Management Advisor Markdale OMAFRA More successful people tend to plan ahead and work from a priority list of things that need to be done. As 1997 comes to a close, one realizes that time is one of the real commodities that comes with a limited supply. Farmers and those who file tax on the "cash basis", need to get their record keeping as up to date as possible and complete a projected cash flow until the end of the fiscal year. This information will provide the basics for making some purchase decisions to reduce tax payable. Just remember to concentrate purchases on items that will maximize returns in the future, not just items that will reduce taxes. "Cash basis" tax filers should complete an inventory worksheet, recording the quantities of supplies, home grown feed and livestock, that are on hand at year end. OMAFRA has an excellent section in publication 37 – "Farm Financial Analysis and Planning Workbook" (pages 2 - 3), for organizing this task. As your year comes to a close, review your progress during the year. Is your business on track with the goals you set for the year? Now is a good time to review areas that need improvement or have surpassed plans, and decide if you have the ability to address these areas of concerns or opportunities and decide what specialists you may need to contact in the new year. Why not take some of your concerns to your accountant? Their training should provide insights in many areas of the business. For family operated business, don't forget to include family members and/or employees in this brainstorming process. Spend some time with family and friends to rejuvenate yourself. Remember a person's resources goes beyond monetary and asset wealth, it also extends to the depth of relationships that ne takes time to cultivate. It is amazing the effect these relationships can have in running a successful business. Reflect on the strengths of our society! What is the responsibility each of us has in maintaining these strengths? Think of those volunteer organizations that have combined to your value of life. We are approaching the season of festivities and reflection ... don't let the season pass before your To Do List has been completed.°