FYI -- Tax advantages for Canadians -- Feb. 27

Just had a visit with a tax accountant in advance of doing some work for my new US online alma mater. (Will be starting a Masters in Instructional Media in March.) He told me 3 things we should all know and I've add a fourth:
(1) re: the new Tax-FreeSavings Accounts -- he said even if someone doesn't have much to tuck away this year, open one and put in $100. That way you can carry forward the $5000 to future years. (I'm not sure he understands how little teachers on the whole make, but it sounded like good advice!)
(2) if you have a business or a proprietorship, you can deduct %100 of any computer purchases made until near the end of January next year. If you show a loss it can be deducted from T4 income. I'm not sure if there's an upper limit to how much one can spend but will be finding out.
(3) Scholarships and bursaries are now 100% tax exempt.
(4) Added by me as I live in an endless renovation: it's a good year to renovate. For this year only, up to $10000 is elgible for tax credit of $1350 -- a nice way to generate a refund for next year. You have to deal with contractors who have GST numbers and will report the income.