Fort Simpson (Apr 01/05) - There are three things in life that are certain: death, taxes and a virulent case of stomach flu if you drink the water in Puerto Vallarta.

But neither the Grim Reaper nor Montezuma's Revenge strike with the regularity of tax-season, which annually sends hundreds of thousands of Canadians into a last minute panic.

Tax season is upon us once again. Here are some tips for making the process a little easier. - Andrew Raven/NNSL photo illustration

However, the procedure for filling your tax return does not have to be painful, said Sue Budd, assistant manager at H&R Block in Yellowknife.

"It can be a quick and easy process," she said.

Perhaps the most important part of filling your taxes comes months before the deadline, Budd said.

"You should keep track of your deductions year round," she said. "Because the government will not tell you - out of the goodness of its heart - that you missed something."

Budd suggested taxpayers have some sort of filing system to keep tabs on their receipts. "It doesn't have to be complicated. It can be as simple as a few envelopes," she said.

For those who owe the government money, the deadline for filing a personal income tax return is April 30th. Late-comers face an initial five per cent penalty followed by another one per cent for every month the return is not filed.

Between five and 10 percent of filings in the Northwest Territories are "post-assessed" Budd said, meaning the Canada Revenue Agency will ask for proof that your new laptop computer - that just happens to have a $300 graphic card ideal for playing Doom - was a work-related expense.

"It is really important to keep receipts for everything that you claim as a deduction," Budd said.

Revenue Canada tends to scrutinize tax returns from the territories more heavily than those from the south because of the myriad of deductions available to Northern residents, Budd said.

Keeping up to date on the ever-evolving tax laws is also important, Budd said. During the last year there have been changes in tax rates and maximum RRSP contributions, just to name a few, she said.

While millions of taxpayers flock annually to tax specialists, there is a growing trend towards personally filing income taxes. Computer programs allow taxpayers to easily fill out their returns and file them over the internet.

Nearly 11 million Canadians filed their tax returns electronically last year, according to Revenue Canada. For a list of certified programs and other information on filing electronically, you can visit the department's website.