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William Banting

William Banting (c. December 1796 – 16 March 1878) was a notable English undertaker. Formerly obese, he is also known for being the first to popularise a weight loss diet based on limiting the intake of carbohydrates, especially those of a starchy or sugary nature. He undertook his dietary changes at the suggestion of Soho Square physician William Harvey, who in turn had learned of this type of diet, but in the context of diabetes management, from attending lectures in Paris by Claude Bernard.

Professional career
In the early 19th century, the family business of William Banting of St. James's Street, London, was among the most eminent companies of funeral directors in Britain. As funeral directors to the Royal Household itself, the Banting family conducted the funerals of King George III in 1820, King George IV in 1830, the Duke of Gloucester in 1834, the Duke of Wellington in 1852, Prince Albert in 1861, Prince Leopold in 1884, Queen Victoria in 1901, and King Edward VII in 1910. The royal undertaking warrant for the Banting family eventually ended in 1928 with the retirement of William Westbrook Banting.

Letter on Corpulence, Addressed to the Public
In 1863, Banting wrote a pamphlet, called Letter on Corpulence, Addressed to the Public, which contained the particular plan for the diet he followed. It was written as an open letter in the form of a personal testimonial. Banting accounted all of his unsuccessful fasts, diets, spa and exercise regimens in his past. His previously unsuccessful attempts had been on the advice of various medical experts. He then described the dietary change which finally had worked for him, following the advice of another medical expert. "My kind and valued medical adviser is not a doctor for obesity, but stands on the pinnacle of fame in the treatment of another malady, which, as he well knows, is frequently induced by [corpulence]." (p24) His own diet was four meals per day, consisting of meat, greens, fruits, and dry wine. The emphasis was on avoiding sugar, saccharine matter, starch, beer, milk and butter. Banting's pamphlet was popular for years to come, and would be used as a model for modern diets. Initially, he published the booklet at his personal expense. The self-published edition was so popular that he determined to sell it to the general public. Despite the success of the booklet, Banting opted to forego profits from the self-published versions, instead donating the profits to charity. The third and later editions were published by Harrison, London. Banting's booklet remains in print as of 2007, and is still available on-line.

"Banting" as a verb
The popularity of the pamphlet mentioned above was such that the questions "Do you bant?" or "Are you banting?", still occasionally in use today, refer to his method, and sometimes even to dieting in general. In Swedish, "banta" is still the main verb for "being on a diet". Scientist Tim Noakes popularised Banting in South Africa when he named his high-fat, low-carbohydrate diet after Banting.

Legacy
Gary Taubes' study of carbohydrates, Good Calories, Bad Calories, begins with a prologue entitled "A brief history of Banting" and discusses Banting at some length. Discussions of low-carbohydrate diets often begin with a discussion of Banting.

Personal life
Banting was a distant relative of Sir Frederick Banting, the co-discoverer of insulin. Banting is buried alongside his wife and daughter at Brompton Cemetery, London, England.

title: William Banting


text:
Talk:Tribal sovereignty in the United States

Wiki Education assignment: Senior Seminar
— Assignment last updated by KorrynKarau (talk) 20:12, 27 January 2023 (UTC)

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/


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Seil

Seil (Saoil, ) is one of the Slate Islands, located on the east side of the Firth of Lorn, 7 mi southwest of Oban, in Scotland. Seil has been linked to the mainland by bridge since the late 18th century.

The origins of the island's name are unclear and probably pre-Gaelic. It was a part of the kingdom of Dalriada in the 7th century but by the 16th century, Seil seemed to have been primarily agricultural in nature. It became part of the estates of the Breadalbane family and in the early 18th century they began to exploit the rich potential of the Neoproterozoic slate beds. The excavations from the island's quarries were exported all over the world during the course of the next two centuries. Today, the economy is largely dependent on agriculture and tourism.

The "dangerous seas" of the Firth of Lorn have claimed many lives and there are several shipwrecks in the vicinity of Seil. Kilbrandon Church has fine examples of stained glass windows and an association with St Brendan.

Etymology
There is some linguistic continuity between the earliest and modern names for many of the larger islands surrounding Scotland. However, the derivations of many of these names are obscure "suggesting that they were coined very early on, some perhaps by the earliest settlers after the Ice Age." Even when names used both in the historic past and the present have some apparent meaning this may indicate a phonetic resemblance to an older name, but one that may be "so old and so linguistically and lexically opaque that we do not have any plausible referents for them." The Ravenna Cosmography, which was compiled by an anonymous cleric in Ravenna around AD 700, mentions various Scottish island names. This document frequently used maps as a source of information and it has been possible to speculate about their modern equivalents based on assumptions about voyages made by early travellers 300–400 years prior to its creation. The island of Saponis mentioned in this list may refer to Seil.

Seil is probably a pre-Gaelic name, although a case has been made for a Norse derivation. It has also been argued that Seil could be the location of Hinba, an island associated with St Columba. Reasons include the island's association with St Brendan, its location on an inshore trade route from Antrim to the north and its suitability for a substantial settlement. The Muirbolcmar (great sea bag) referred to in texts about Hinba could refer to the Seil Sound and narrows at Clachan Bridge where the "bag" captures the rapidly flowing water that floods under the bridge. Rae, equating "Hinba" with the Gaelic Inbhir, notes that the adjacent mainland parish of Kilninver means "church of Inbhir" and suggests that the derivation of "Seil" may be of Scandinavian origin with similarities to the East Frisian place name Zijl or Syl meaning a "seep or passage of water". This, he proposes, could have been a Norse interpretation of Hinba/Inbhir. However, Mac an Tàilleir notes that Kilninver or Cill an Inbhir "appears to mean 'church by the river mouth', and an older form of Cill Fhionnbhair, 'Finbar's church' appears". It has also been suggested that Seil may be the Innisibsolian referred to in the Chronicle of the Kings of Alba, which records a victory of the Scots over a Viking force during the time of Donald II in the 9th century. The name used in the 12th century Book of Leinster is Sóil.

The earliest comprehensive written list of Hebridean island names was undertaken by Donald Monro in his Description of the Western Isles of Scotland of 1549 in which Seil is listed. The modern spelling of "Seil" also appears in the 1654 Blaeu Atlas of Scotland.

Geography

Seil is separated from mainland Scotland by the Clachan Sound, which is only about 21.3 m at its narrowest point. To the west lies the sea-lane of the Firth of Lorn. The island of Luing lies across the Cuan Sound to the south and beyond are Lunga and Scarba. Smaller islands surrounding Seil are its companion Slate Islands of Easdale, Torsa, Belnahua and Shuna. Eilean Dubh Mòr is to the south-west with the Garvellachs beyond, with Insh to the north west.

Seil forms part of Nether Lorn, a region of Argyll between Loch Awe and Loch Melfort that includes the offshore islands located in the modern council area of Argyll and Bute. The highest point on the island is the summit of Meall Chaise at 146 m above sea level.

Seil is some 7 mi miles from Oban, travelling north by road along the B844 and A 816.

Balvicar, in the centre of the island, is the main settlement and has a harbour with commercial fishing boats, the island shop, and a golf club. On the west side of the island lies the former slate-mining village of Ellenabeich. This village, known for its white slate worker's cottages, has attracted an "artist's colony" and has a number of holiday cottages.

There are three other small settlements; Cuan at the southern tip, Oban Seil north of Balvicar and Clachan Seil, which is closest to the Clachan Bridge.

Geology
The larger part of the bedrock of Seil is provided by the Neoproterozoic age Easdale Slate Formation, a pyritic, graphitic pelite belonging to the Easdale Subgroup of the Dalradian Argyll Group. Zones of metamorphosed intrusive igneous rocks occur within the southeast of the island. Andesitic lavas of the Lorn Plateau Lava Formation dominate the west of the island. Seil is cut by numerous NW-SE aligned basalt and microgabbro dykes which form a part of the ‘Mull Swarm’ which is of early Palaeogene age. Raised marine deposits of sand and gravel occur widely around the margins of the island, a legacy of late Quaternary changes in relative sea-level.

History
The Cenél Loairn kindred controlled what is today known as Lorn in the kingdom of Dalriada. The 7th-century Míniugud senchasa fher nAlban separates the Cenél Loairn into three subsidiary groups, of which the Cenél Salaich may have controlled Nether Lorn.

In the mid-16th century Monro wrote of Seil: "Narrest this iyle layes Seill, thre myle of lenthe, ane half myle breidth, leyand from the southwest to the northeast, inhabit and manurit, guid for store and corne, pertaining to the Erl of Ergyle."

Ardfad Castle is a ruin in the northwest of Seil. It was the home of the Macdougalls of Ardencaple, but following the failure of King James VII to regain the thrones of England, Ireland and Scotland in the late 17th century the Macdougalls lost much of their lands to the Duke of Argyll. The castle was "a well-built structure of stone and lime, occupying a prominent situation on a crag and tail, not unlike Edinburgh Castle rock. In 1915, it was still fairly well preserved, with the walls standing to some height and two round corner towers". However, by 1971 only the remains of the southwest round tower survived.

Seil then became part of the Netherlorn estates of the Breadalbane family (a branch of Clan Campbell) until the 20th century when their land was sold off as smaller farms and individual houses. In the early 16th century Muriel, daughter of the Thane of Calder, married Sir John Campbell, son of the Earl of Argyll at Inverary and so Clan Campbell of Cawdor was founded. "Many renowned and some infamous" clan members are buried at Kilbrandon churchyard on Seil. From the late 17th century the Dukes of Argyll began to lease land on a competitive basis rather than as a means of strengthening the welfare of their senior clansmen. This resulted in mass evictions from Seil and the surrounding area in 1669, long before the clearances as such.

Slate quarrying
In 1730 Colin Campbell of Carwhin was appointed as the Captain of Ardmaddy and tasked with exploiting the area's natural resources. At this time Easdale slate had been used from as early as the 12th century using seasonal labour from the Ardmaddy estate. In 1745 Campbell created the Easdale Marble and Slate Company in order to place extractions from the area on a more commercial basis. At that point Easdale was producing 1 million slates per annum; when Thomas Pennant visited two years later production had increased by 250% and as further quarries were opened this further increased the company's production to 5 million per annum by 1800.

The little island of Eilean-a-beithich between Seil and Easdale was quarried down to a depth of 80 m and other slate quarries were opened on Luing and at Balvicar. Railway lines were laid to take the rock from the quarries to nearby harbours. Peak production was reached in the 1860s at 9 million slates per annum, with export destinations including England, Nova Scotia, the West Indies, the US, Norway and New Zealand. The 6th Earl of Breadalbane had less interest in the industry than his predecessors although during the time of the 7th Earl a new quarry was opened at Ardencaple. However, disaster struck in 1881. In the early morning of 22 November a severe gale from the south-west wind and an exceptionally high tide flooded the quarries on Easdale and at Eilean-a-beithich "a large rocky buttress which supported a sea wall gave way under the excessive pressure of water". Eilean-a-beithich was never re-opened although production did continue at Easdale, Luing and Balvicar. Changes in demand - clay tiles were rapidly replacing slate as the roofing material of choice - led to commercial production ceasing by 1911. Balvicar quarry re-opened from the late 1940s until the early 1960s but slate is no longer mined anywhere in the Slate Islands.

Economy and transport
Today, the island's commerce is largely dependent on agriculture, tourism and lobster fishing. The Ellenabeich Heritage Centre which opened in 2000, is run by the Slate Islands Heritage Trust. Located in a former slate quarry-worker's cottage, the centre has displays about life in the 19th century, slate quarrying and the local flora, fauna and geology. Seil has been linked to the Scottish mainland since 1792/3 when the Clachan Bridge was built by engineer Robert Mylne. Also known as the "Bridge Over the Atlantic", the bridge was constructed with a 21.3 m span and has an arch 12.2 m above the sea bed in order to allow small craft of up to 40.6 MT to pass under it.

Ferries sail from Ellenabeich to Easdale, and from Cuan to Luing across the Cuan Sound. This stretch of water is only 200 m wide but the spring tides race through it at up to 14.4 kph. The Easdale ferry uses a chain and cog wheels designed by John Whyte in the mid 19th century.

Religion
Seil is associated with the 6th century saint Brendan of Clonfert who established a monastery on the Garvellachs and at a later date a cell on the site of Kilbrandon Church to which he gave his name. The modern church, located between Balvicar and Cuan, has five stained glass windows by Douglas Strachan illustrating scenes from the Sea of Galilee. The central window depicts a ship in distress and "the portrayal in glowing colour of the storm's sweep, the crew's terror, and Christ's self-possession, has a lively drama unique in Highland stained glass".

Folklore and media
The well-known pub Tigh an Truish (Gaelic for 'house of the trousers') at Clachan Seil is said to have obtained its name in the wake of the 1745 Jacobite Rebellion. Supposedly, shore-going islanders swapped their kilts for trousers here after Highland dress was banned.

Parts of Ring of Bright Water were filmed on Seil.

Notable people
Alexander Beith Free Church Moderator spent about 4 years in this parish. Arthur Murray, 3rd Viscount Elibank and his wife, the actress Faith Celli, purchased property on Seil in the 1930s. They converted a row of derelict cottages into a substantial dwelling and created the 2 ha garden at An Cala, near Ellanabeich.

The artist C. John Taylor lived at Ellanabeich for many years until his death in 1998. His painting of the Clachan Bridge "Bridge Over The Atlantic" sold nearly a million copies.

Frances Shand Kydd, the mother of Diana, Princess of Wales lived on the island for many years until her death in 2004.

Shipwrecks
The Firth of Lorn is the seaway used by vessels going to and from Oban and Fort William from points south and the seas around Seil contain the sites of various shipwrecks.

The wooden sailing ship Norval ran aground in fog near the southern tip of Insh on 20 September 1870. The wreckage was still visible in 1995. On 15 August 1900 the 310. t iron steamship Apollo ran aground on Bono Reef 2.4 km south west of Seil. She was carrying a cargo of granite cobble stones from Aberdeen to Newport. The wreck lies in a gully some 10 m down amidst thick kelp. In February 1933 the Clyde puffer Hafton en route from Toboronochy on Luing to Mull sprung a leak and foundered about 14 km into the journey. The crew of five took to a small boat and reached Ellanabeich safely. A wreck of unknown provenance has been recorded .5 km east of Rubha Garbh Airde at the northern end of Seil.

Wildlife
In early summer the Clachan Bridge is covered in fairy foxgloves (Erinus alpinus). The narrows that the bridge spans trapped a 23.8 m whale with a 6.4 m long lower jaw in 1835 and no fewer than 192 pilot whales in 1837, the largest of which was 8 m long.

According to wildlife experts the entire badger population of the island may have been deliberately exterminated in 2007. Forty of the animals, whose setts were believed to be long established, may have been gassed to death, according to the police. The police also expressed concerns that two golden eagles and one white-tailed sea eagle have been found poisoned near Seil in recent years, involving use of the banned substance carbofuran.

title: Seil


text:
Mill Creek

Mill Creek or Millcreek may refer to:

Canada

 * Mill Creek, Cape Breton, Nova Scotia, in the Cape Breton Regional Municipality
 * Mill Creek, Cumberland, Nova Scotia, in Cumberland country

United States

 * Millcreek Township (disambiguation), several places
 * Mill Creek, Pope County, Arkansas, an unincorporated community
 * Mill Creek, Bakersfield, a district in Downtown Bakersfield, California
 * Lundy, California, formerly known as Mill Creek
 * Mill Creek, California, a town in Tehama County
 * Mill Creek, Delaware, an unincorporated community in New Castle County
 * Mill Creek Hundred, an unincorporated subdivision of New Castle County, Delaware
 * Mill Creek, Georgia, an unincorporated community
 * Mill Creek, Illinois, a village
 * Mill Creek, Adams County, Illinois, a local name for Hickory Grove, Ellington Township
 * Mill Creek, Indiana, an unincorporated community in Lincoln Township, LaPorte County
 * Millcreek, Missouri, an unincorporated community in Castor Township, Madison County
 * Mill Creek, Oklahoma, a town
 * Mill Creek, Pennsylvania, a borough in Huntingdon County
 * Mill Creek, Philadelphia, Pennsylvania, a neighborhood
 * Millcreek, Utah, a city in Salt Lake County
 * Mill Creek, Gloucester County, Virginia, an unincorporated community
 * Mill Creek, Washington, a city in Snohomish County
 * Mill Creek East, Washington, a CDP in Snohomish County
 * Mill Creek, West Virginia, a town in Randolph County
 * Mill Creek, Wisconsin, a ghost town
 * Mill Creek Community, Wisconsin, an unincorporated community

Canada

 * Mill Creek Ravine, Edmonton, Alberta, on a tributary of the North Saskatchewan River

United Kingdom

 * Mill Creek, a tributary of the River Ouse, Sussex in Newhaven

California

 * Mill Creek (Los Angeles County, California), a mountain stream in the Angeles National Forest and a major tributary of Big Tujunga Creek
 * Mill Creek (Mono Lake), in the endorheic Mono-Mojave subregion
 * Mill Creek (San Bernardino County), a tributary of the Santa Ana River
 * Mill Creek, a tributary of San Vicente Creek in Santa Cruz County, California
 * Mill Creek (Tehama County), a tributary of the Sacramento River
 * Mill Creek (Tulare County), a tributary of the Kaweah River
 * Old Mill Creek (Arroyo Corte Madera del Presidio), a tributary to Arroyo Corte Madera del Presidio, and thence to Richardson Bay in Marin County

Colorado

 * Mill Creek (San Juan River tributary)

Delaware

 * Mill Creek (Blackbird Creek tributary), a stream in New Castle County
 * Mill Creek (Smyrna River tributary), a stream in Kent County
 * Mill Creek (White Clay Creek tributary), a stream in New Castle County

Georgia

 * Mill Creek (Etowah River tributary)
 * Mill Creek (Muckalee Creek tributary)

Indiana

 * Mill Creek (Jackson County, Indiana), a tributary of the White River

Iowa

 * Mill Creek (Jackson County, Iowa), a tributary of the Upper Mississippi River
 * Mill Creek (Johnson County, Iowa)
 * Mill Creek (Nodaway River tributary), a stream in Iowa and Missouri

Maryland

 * Mill Creek (Marshyhope Creek tributary), a stream in Dorchester County, Maryland

Michigan

 * Mill Creek (Paw Paw River tributary)

Missouri

 * Mill Creek (Barren Fork)
 * Mill Creek (Big River tributary)
 * Mill Creek (Crane Pond Creek tributary)
 * Mill Creek (Eleven Point River tributary), a stream in Arkansas and Missouri
 * Mill Creek (Elk River tributary), a stream in Arkansas and Missouri
 * Mill Creek (Grandglaize Creek tributary)
 * Mill Creek (Little Piney Creek tributary), a stream in Phelps County in the Ozarks
 * Mill Creek (Loutre River tributary)
 * Mill Creek (Morgan County, Missouri)
 * Mill Creek (Niangua River tributary)
 * Mill Creek (Nodaway River tributary), a stream in Iowa and Missouri
 * Mill Creek (River aux Vases)

New Jersey

 * Mill Creek Marsh, flows into the Hackensack River

New York

 * Mill Creek (Black Creek tributary), flows into Hinckley Reservoir
 * Mill Creek (Black River tributary), flows into the Black River near Boonville
 * Mill Creek (Black River, Lyons Falls), flows into the Black River near Lyons Falls
 * Mill Creek (Black River, Watson), flows into the Black River in Watson
 * Mill Creek (Fall Creek tributary), a tributary of Fall Creek
 * Mill Creek (Gravesville, New York), a tributary of West Canada Creek
 * Mill Creek (Hudson River tributary), in Rensselaer County
 * Mill Creek (Jamaica Bay), a small stream in Brooklyn that empties into Jamaica Bay
 * Mill Creek (Owasco Inlet), a tributary of Owasco Inlet in Cayuga County
 * Mill Creek (Susquehanna River tributary, Otego), a tributary of the Susquehanna River
 * Mill Creek (West Canada Creek tributary), a tributary of West Canada Creek
 * Mill Creek (West Kill), converges with West Kill by North Blenheim, New York
 * Mill Creek (Wharton Creek tributary), a tributary of Wharton Creek

North Carolina

 * Mill Creek (Pee Dee River tributary), a stream in Anson County
 * Mill Creek (Coddle Creek tributary), a stream in Cabarrus and Rowan Counties
 * Mill Creek (Trent River tributary), a stream in Jones County, North Carolina
 * Mill Creek (Little River tributary), a stream in Moore County
 * Mill Creek (Deep River tributary), a stream in Randolph County
 * Mill Creek (Uwharrie River tributary), a stream in Randolph County
 * Mill Creek (Lanes Creek tributary), a stream in Union County
 * Mill Creek (Richardson Creek tributary), a stream in Union County

Ohio

 * Mill Creek (Ohio), a tributary of the Ohio River
 * Mill Creek (Scioto River tributary), a stream in central Ohio

Oregon

 * Mill Creek (Marion County, Oregon), a tributary of the Willamette River
 * Mill Creek (Mohawk River tributary), a tributary of the Mohawk River in Lane County

Pennsylvania

 * Mill Creek (Delaware River tributary), a stream in Bucks County, Pennsylvania
 * Mill Creek (Neshaminy Creek tributary, Doylestown Township), a stream in Bucks County, Pennsylvania
 * Mill Creek (Neshaminy Creek tributary, Northampton Township), a stream in Bucks County, Pennsylvania
 * Mill Creek (Neshaminy Creek tributary, Wrightstown Township), a stream in Bucks County, Pennsylvania
 * Mill Creek (Clarion River tributary), a stream in Clarion and Jefferson Counties, Pennsylvania
 * Mill Creek (Roaring Creek tributary), a stream in Columbia County, Pennsylvania
 * Mill Creek (Lake Erie), a tributary of Lake Erie and a stream in Erie County, Pennsylvania
 * Mill Creek (Juniata River tributary), a stream in Huntingdon County, Pennsylvania
 * Mill Creek (Lackawanna River tributary), a stream in Lackawanna and Lycoming Counties, Pennsylvania
 * Mill Creek (Conestoga River tributary), a stream in Lancaster County, Pennsylvania
 * Mill Creek (Reilly Creek tributary), a stream in Luzerne County, Pennsylvania
 * Mill Creek (Loyalsock Creek tributary), a stream in Lycoming and Sullivan Counties, Pennsylvania
 * Mill Creek (Susquehanna River tributary), a stream in Luzerne County, Pennsylvania
 * Mill Creek (French Creek tributary), a stream in Mercer and Venango Counties, Pennsylvania
 * Mill Creek (Lower Merion, Pennsylvania), a tributary of the Schuylkill River upstream of Philadelphia
 * Mill Creek (Philadelphia), a tributary of the Schuylkill River and a stream in Montgomery County and Philadelphia City
 * Mill Creek (Tioga River tributary), a stream in Tioga County, Pennsylvania
 * Mill Creek (Whitelock Creek tributary), a tributary of Whitelock Creek and a stream in Wyoming County, Pennsylvania

Tennessee

 * Mill Creek (Davidson County, Tennessee), a tributary of the Cumberland River

Texas

 * Mill Creek (Brazos River tributary), a river draining into the Brazos River

Virginia

 * Mill Creek (Whitethorn Creek tributary), a stream in Pittsylvania County, Virginia

West Virginia

 * Mill Creek (North Fork South Branch Potomac River tributary), a tributary of the North Fork South Branch Potomac River
 * Mill Creek (Opequon Creek tributary)
 * Mill Creek (Patterson Creek tributary), a tributary of Patterson Creek
 * Mill Creek (South Branch Potomac River tributary), a tributary of the South Branch Potomac River
 * Mill Creek (western West Virginia), a tributary of the Ohio River

Washington

 * Mill Creek (Thurston County, Washington)

Wisconsin

 * Mill Creek (Wisconsin River tributary)

Other uses

 * Historic Mill Creek Discovery Park, in Michigan
 * Mill Creek (Bakersfield), a linear park in downtown Bakersfield, California; adjacent to the Kern Island Canal
 * Millcreek Canyon (Salt Lake County, Utah)
 * Mill Creek chert, a type of stone from southern Illinois used extensively by the Mississippian culture
 * Mill Creek Correctional Facility, Salem, Oregon
 * Mill Creek Expressway, Ohio
 * Mill Creek Generating Station, a coal-fired power plant in Louisville, Kentucky
 * Mill Creek Elementary School, Warrington, Pennsylvania
 * Mill Creek High School, in Hoschton, Georgia
 * Mill Creek Park, in Youngstown, Ohio
 * Millcreek Mall, shopping center in Erie, Pennsylvania
 * The Mall at Mill Creek, Secaucus, New Jersey
 * Millcreek (UTA station), a transit station in South Salt Lake, Utah
 * Mill Creek Zanja, California

title: Mill Creek


text:
The Temple of Elemental Evil

The Temple of Elemental Evil is an adventure module for the fantasy role-playing game Dungeons & Dragons, set in the game's World of Greyhawk campaign setting. The module was published by TSR, Inc. in 1985 for the first edition Advanced Dungeons & Dragons rules. It was written by Gary Gygax and Frank Mentzer, and is an expansion of an earlier Gygax module, The Village of Hommlet (TSR, 1979). The Temple of Elemental Evil is also the title of a related 2001 Thomas M. Reid novel and an Atari computer game.

The Temple of Elemental Evil was ranked the 4th greatest Dungeons & Dragons adventure of all time by Dungeon magazine in 2004, on the 30th anniversary of the Dungeons & Dragons game.

Plot summary
In the module T1 The Village of Hommlet, the player characters must defeat the raiders operating out of a ruined fort nearby, and thereafter the characters can use Hommlet as a base for their adventures. The adventure begins in the village of Hommlet, situated near the site of a past battle against evil forces operating from the Temple. The adventurers travel through Hommlet and are drawn into a web of conspiracy and deception.

The module is intended for first-level characters, who begin the adventure "weary, weak, and practically void of money". They travel to a town with a reputation as having a great opportunity to earn fortunes and to defeat enemy creatures, but also to lose one's life. While the town initially appears hospitable, the characters soon learn that many of its inhabitants are powerful spies for minions of evil.

The T1 adventure stands alone, but also forms the first part of T1–4. In The Temple of Elemental Evil, the characters begin at a low level, and after establishing themselves in Hommlet, they explore the vast dungeons beneath the Temple, thereby earning experience. T1 culminates in a ruined moathouse where agents secretly plan to re-enter the Temple and free the demoness Zuggtmoy, imprisoned therein. The Village of Hommlet module has been described as a beginner's scenario, which starts in the village, and leads to a nearby dungeon, while The Temple of Elemental Evil continues the adventure. In the next section, T2, the adventurers move on to the nearby village of Nulb to confront several nefarious opponents, including agents from the Temple. Based on the outcome of these encounters, the player characters can then enter the Temple itself to interact with its many denizens and test their mettle against Zuggtmoy herself.

History of the temple
The temple referenced in the module's title is an unholy structure located in the central Flanaess not far from the city-state of Verbobonc. In 566 CY, forces of evil from Dyvers or the Wild Coast constructed a small chapel outside the nearby village of Nulb. The chapel was quickly built into a stone temple from which bandits and evil humanoids began to operate with increasing frequency.

In 569 CY, a combined force was sent to destroy the Temple and put an end to the marauding. This allied army clashed with a horde of evil men and humanoids, including orcs, ogres and gnolls, at the Battle of Emridy Meadows. Men-at-arms from Furyondy and Veluna united with dwarves from the Lortmils, gnomes from the Kron Hills, and an army of elven archers to face the threat of the Horde of Elemental Evil, consisting largely of savage humanoids such as orcs, ogres, and gnolls. The arrival of the elves from the shadows of the Gnarley Forest turned the tide of battle, trapping the savage humanoids against a bend in the Velverdyva where they were routed and slaughtered.

At some point in this battle, Serten, cleric of Saint Cuthbert and member of the Citadel of Eight, was slain. The Citadel was notable for its absence at this pivotal moment in the history of the Flanaess, and their failure to take part in the Battle of Emridy Meadows contributed to the group's decline and eventual disbandment.

After dispersing the Horde of Elemental Evil, the allied forces laid siege to the Temple of Elemental Evil itself, defeating it within a fortnight. Spellcasters loyal to the goodly army cooperated on a spell of sealing that bound the demoness Zuggtmoy (a major instigator in the Horde of Elemental Evil) to some of the deepest chambers in the castle's dungeons.

The site itself remained, however, and over the following decade rumors of evil presence there persisted. The Viscount of Verbobonc and the Archcleric of Veluna became increasingly concerned, and cooperated to build a small castle outside the Village of Hommlet to guard against the possibility of the Temple rising again.

For the next five years, Hommlet gained in wealth thanks to adventurers who came to the area seeking out remnants of evil to slay. Things quieted down for another four years as the area returned to peace and normalcy, but in 578 CY evil began to stir again, with groups of bandits riding the roads. In 579 CY, the events in the T1–4 module occur.

Return to the Temple of Elemental Evil is set 12 years later, in 591 CY.

Publication history
The adventure module The Village of Hommlet was a 24-page booklet designed by Gary Gygax, and published by TSR in 1979. The original printing featured an outer folder and a two-color cover; the book was reprinted in 1981 with a color cover. The Temple of Elemental Evil was originally intended to bear the module code T2 and serve as a true sequel to The Village of Hommlet. Gygax began writing T2 soon after the publication of T1, but often stopped to work on other products, such as The Lost Caverns of Tsojcanth (Gygax 1981). The T2 version was never completed, and no module bearing the codes T3 or T4 was ever independently published. Instead, the material for the sequel was combined in 1985 with the original T1 storyline and published as an integrated adventure bearing the module code T1-4.

The original printings of T1 featured monochrome cover art by David A. Trampier, who also contributed interior art along with David C. Sutherland III. The 1981 and subsequent printings of T1 featured a new color cover painting by Jeff Dee surrounded by a lime green border. The expanded T1-4 book from 1985 features cover art by Keith Parkinson and interior art by Jeff Butler, Clyde Caldwell, Jeff Easley, Larry Elmore, Parkinson, and Trampier.

T1-4 The Temple of Elemental Evil was written by Gary Gygax with Frank Mentzer, and published by TSR in 1985, incorporating T1 The Village of Hommlet. Gygax gave his notes for The Temple to Frank Mentzer who used them to design T1-4, The Temple of Elemental Evil, which was released in 1985. The module was a 128-page book with a 16-page map booklet, and featured a cover by Keith Parkinson and interior illustrations by Jeff Butler, Clyde Caldwell, Jeff Easley, Larry Elmore, and Dave Trampier. The module includes descriptions of two towns, the Temple itself, and four large dungeon levels.

Although initially written as a stand-alone series, T1-4 was made to dovetail into A1-4 Scourge of the Slave Lords when these two campaigns were revised in 1986 as supermodules. The combined campaign then culminates with the GDQ series, incorporating modules G1-G3 Against the Giants; D1-D3, which introduced D&D fans to drow elves for the first time; and finally Q1, Queen of the Demonweb Pits, in which the heroes fight against the spider demon Lolth herself. These last adventures were also combined and republished as a supermodule bearing the code GDQ1-7, Queen of the Spiders.

In 2001, Wizards of the Coast published a novel by Thomas M. Reid also bearing the title The Temple of Elemental Evil.

Wizards of the Coast also published a sequel to the T1-4 adventure in 2001, the 3rd Edition module Return to the Temple of Elemental Evil.

Wizards of the Coast published a remake of The Village of Hommlet adventure for Dungeons & Dragons 4th Edition and released it through the RPGA.

The original TSR product code for module T1 (bluetone and full color cover) is 9026.

Reception
Kirby T. Griffis reviewed The Village of Hommlet in 1981, in The Space Gamer #35. Griffis found it a very playable module, noting that the module could be very fun if run by a good DM. Griffis commented: "Players 'get into' their roles, the thieves stealing from the revellers at the inn, the fighters getting drunk under the table." He also found the map to be well-keyed, and noted that important buildings have floor plans mapped out. Commenting on the imbalance of power, he noted that "some of the evil spies are entirely too powerful for the party to tackle, and the local high level good characters are hardly ever interested in aiding the adventurers." Overall, Griffis found The Village of Hommlet to be a very good introductory adventure, and recommended it as an introduction to D&D.

In a retrospective review of The Village of Hommlet in Black Gate, Bob Byrne said "Gygax packs in a TON of information into this module. Hommlet is brought to life and the Moathouse is ready to run. And with the history, there's room for growth (The Temple). So, it's ready to go 'off the shelf.' But there's also space for the GM to create as well. If the players want to mix in role play, the GM has a lot to work with. You could run quite a few sessions without any adventuring at all."

Legacy
The Temple of Elemental Evil was ranked the 4th greatest Dungeons & Dragons adventure of all time by Dungeon magazine in 2004, on the 30th anniversary of the Dungeons & Dragons game.

Dungeon Master for Dummies listed The Temple of Elemental Evil as one of the ten best classic adventures, calling it "the grandfather of all huge dungeon crawls".

Lawrence Schick, in his 1991 book Heroic Worlds, says of The Temple of Elemental Evil, "If you like huge classic dungeon crawls, this is probably the best of the lot."

John ONeill for Black Gate, said "The Temple of Elemental Evil may be Gary Gygax's crowning achievement as a dungeon designer. It was the last major adventure he designed for TSR and — at 128 pages — was by far the largest and most ambitious." Commenting on The Village of Hommlet in Black Gate, James Maliszewski said "I consider the 'incomplete' nature of The Village of Hommlet to be a positive thing that inadvertently encouraged me to spread my wings as a fledgling referee. Far from stifling my creativity, this module fostered it." Scott Taylor for Black Gate commented that "Although expertly covered by artist Keith Parkinson, the remainder of The Temple of Elemental Evil veritably screams that it was birthed in a maelstrom of financial panic and leadership void."

Scott Taylor of Black Gate in 2015 rated Temple of Elemental Evil as #3 in "The Top 10 Campaign Adventure Module Series of All Time, saying "I can attest that it is truly one of the greatest campaigns you can take players on, period."

Computer games
In 2003 a computer game, The Temple of Elemental Evil, based on the original T1-4 module was released. It was developed by Troika Games and published by Atari. It remains the only D&D related computer game set in the original Greyhawk setting.

In an update to the game, Dungeons & Dragons Online has made an in-game version of the adventure. In the same month that DDO's update went live, the online D&D game Neverwinter also released an in-game version of the Temple of Elemental Evil.

Board games
Wizards of the Coast published the Temple of Elemental Evil Board Game in 2015.

Reviews

 * The V.I.P. of Gaming Magazine #4 (1986)
 * Jeux & Stratégie #55

title: The Temple of Elemental Evil


text:
Canada Revenue Agency

The Canada Revenue Agency (CRA; Agence du revenu du Canada; ARC) is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws.

From 1867 to 1999, tax services and programs were administered by the Department of National Revenue, otherwise known as Revenue Canada. In 1999, Revenue Canada was reorganized into the Canada Customs and Revenue Agency (CCRA). In 2003, the Canada Border Services Agency (CBSA) was created out of the CCRA, leading to customs being dropped from the agency's mandate and the agency's current name.

The CRA is the largest organization in the Canadian federal public service by number of personnel, employing 54,933 people and has an operating budget of $5.1 billion as of the 2018–19 fiscal year. The agency's headquarters are based in Ottawa, itself divided into five program branches, which directly support the CRA's core responsibilities, and seven corporate branches, which deliver internal services within the organization. The CRA also has operations throughout the rest of Canada, including 4 Tax Centres (TCs), 3 National Verifications and Collections Centres (NVCCs), and 25 Tax Services Offices (TSOs), organized into four regions:  Atlantic, Ontario, Quebec, and Western.

During the 2017 tax year, the CRA collected approximately $430 billion in revenue on behalf of federal and provincial governments, and administered nearly $34 billion in benefits to Canadians.

The CRA is responsible to Parliament through the minister of national revenue (Marie Claude-Bibeau since 2023). The day-to-day operations of the agency are overseen by the commissioner of revenue (Bob Hamilton since 2016).

History
Prior to Confederation, the collection of taxes and customs duties was the responsibility of the Department of Customs in each of the British North American colonies. In 1867, Parliament enacted legislation which established two separate departments, Inland Revenue, and Customs. Until end of World War I, the majority of federal revenue came from customs and excise duties, but as the war effort placed increasing pressure on government finances, the Borden government introduced a personal income tax in 1917. While intended to be a temporary measure at first, the federal government has since continued to levy personal income taxes, and are now the largest source of revenue for the federal government. Both Inland Revenue and Customs were eventually merged into a single department, Customs and Excise, between 1918 and 1927.

In 1927, the Department of National Revenue Act was enacted by Parliament, which changed the name of the department from Customs and Excise to National Revenue, while retaining its earlier mandate. The Department of National Revenue would gain increasing responsibility as new social programs, such as the Canada Pension Plan, and new streams of revenue, such as the Goods and Services Tax (GST) were gradually introduced over the latter half of the 20th century. In 1993, EFILE was first made available to Canadian taxpayers wishing to submit their taxes electronically.

In 1999, the Chrétien government introduced legislation that would transform Revenue Canada from a department to a new agency, the Canada Customs and Revenue Agency. This change was intended to reduce duplication in tax administration, streamline services to Canadians, and provide the tax administration with more flexibility in corporate planning, and in forming relationships with provincial, territorial, and Indigenous governments. The CCRA was given a broad mandate that covered taxation, customs, and border protection. This arrangement only lasted until December 2003, when the Canada Border Services Agency was spun off from the CCRA due to issues relating to interdepartmental collaboration between the CCRA, Citizenship and Immigration Canada and the Canadian Food Inspection Agency on border protection and immigration enforcement.

Following the CBSA spin-off, the CCRA was rebranded as the Canada Revenue Agency, with its strategic direction pivoting towards enforcing compliance with Canada's tax laws and delivering benefits to Canadians. Due to the COVID-19 pandemic, the CRA joined several other government departments in transitioning to temporary remote work arrangements. The CRA also extended deadlines for filing returns and payments for the 2019 tax year. The agency was also tasked with delivering emergency financial benefits to Canadians on behalf of the federal government, processing millions of applications through its IT systems.

Leadership
The CRA is led by the minister of national revenue and the commissioner of revenue, who functions as the agency's chief executive officer (CEO).

Minister of National Revenue
The minister is accountable to Parliament and Cabinet for the CRA's operations, and in matters pertaining to tax and benefit administration in Canada. The current minister is Marie-Claude Bibeau, who was appointed on July 26, 2023.

Commissioner and Chief Executive Officer
The commissioner is the CRA's CEO. The commissioner manages the day-to-day operations of the agency, and advises the minister on the duties and functions of the CRA as prescribed by legislation. The current commissioner is Bob Hamilton, who was appointed to the position on August 1, 2016.

The commissioner is supported by the deputy commissioner, who fulfils specific duties and assignments provided to them by the commissioner, and acts for the commissioner in the event of absence or incapacity. The current deputy commissioner is Brigitte Diogo, who was appointed to the position on April 11, 2022.

Board of Management
The minister and commissioner are supported by the Board of Management. The Board of Management consists of 15 members appointed by the Governor in Council, of which 11 are appointed by the provinces and territories, 2 by the federal government, with the remaining seat filled by the commissioner of revenue, who is an ex-officio member of the board. Board members are typically appointed for a term of three years. The board develops the CRA's Corporate Business Plan each year, which sets out objectives, performance expectations, and financial allocations within the agency.

The Board of Management is divided into four committees, Audit, Governance and Social Responsibility, Human Resources, and Resources, and one subcommittee, Service Transformation. These committees allow for a detailed review of items brought before the board, and establish work plans for their respective activities each year.

The Board of Management is not directly involved with the CRA's business operations. As such, it cannot enforce or interpret legislation on behalf of the agency, and does not have access to taxpayer information.

Advisory committees
The CRA maintains four advisory committees to assist it in operational planning and decision-making as it relates to different sectors or issues. Advisory committees consist of tax professionals, lawyers, accountants, and community leaders that help the agency improve its service delivery within a specific area. The current advisory committees are as follows:

 * Advisory Committee on the Charitable Sector
 * Audit File Resolution Committee
 * Disability Advisory Committee
 * Offshore Compliance Advisory Committee

Headquarters
The CRA's headquarters are located in Ottawa, and is responsible for several agency-wide functions, including ministerial reporting, corporate planning, human resources, information technology, communications, and interpreting tax legislation. Headquarters is divided into five program branches, which help deliver the agency's core mandate around tax and benefits administration, and seven corporate branches, which deliver services that support the day-to-day operations of the CRA.

Regions
Outside of its headquarters, the CRA's operations across Canada are divided into four regions, which help to carry out the agency's operations in different regions of the country. Each region is headed by an assistant commissioner, who oversees activities in their region, including that of tax centres (TCs) and tax services offices (TSOs) in their area of responsibility.
 * Atlantic
 * Ontario
 * Quebec
 * Western

Tax centres (TC)
Tax centres are responsible for intaking and processing individual and business tax returns. There are four tax centres located across Canada, each assigned their own geographic areas of responsibility, which may vary depending on the type of return:

 * Jonquière Tax Centre (Quebec)
 * Prince Edward Island Tax Centre (Atlantic)
 * Sudbury Tax Centre (Ontario)
 * Winnipeg Tax Centre (Prairie & Pacific)

Tax services offices (TSO)
Tax services offices are field offices which handle more complex audit and collection files for the agency, generally those which involve direct interaction with taxpayers. While TSOs are present in every province, the territories do not currently have active TSOs, and are instead under the jurisdiction of TSOs located in other parts of Canada. Tax services offices are sometimes divided into branch offices for organizational purposes.

There are twenty-five TSOs situated across Canada, and are organized as follows, with any branch offices indicated in indented bullets under the corresponding TSO where applicable:

National Verifications and Collections Centres (NVCC)
National Verifications and Collections Centres are responsible for non-complex files related to collection, verification, and validation that do not involve in-person interaction. These new facilities were introduced by the agency in 2016 as part of an effort to modernize the Agency's services. There are three NVCCs located across Canada:
 * St. John's NVCC
 * Shawinigan NVCC
 * Surrey NVCC

Northern Service Centres
In 2019, the CRA opened introduced Northern Service Centres to access to tax services and assistance for residents in the Yukon, Northwest Territories, and Nunavut, co-located with existing Service Canada offices. There are three NSCs located across the North:

 * Whitehorse NSC (Yukon)
 * Yellowknife NSC (Northwest Territories)
 * Iqaluit NSC (Nunavut)

Employees
As of the 2018-19 fiscal year, the CRA employed about 43,908 people, making it the largest organization within the federal government by personnel. Despite being headquartered in Ottawa, only about 12,000 employees are based in the National Capital Region. Of these employees, 32,598 (74.2%) were indeterminate or permanent employees, 1,251 (2.8%) were students, and 10,057 (22.9%) were contract employees. The average age of a CRA employee is 45 years old.

Under the Financial Administration Act, the CRA is designated under Schedule V as a separate agency outside of the core public administration, which allows the CRA to establish different job classifications, pay rates, and enter into labour negotiations differently from other government departments and agencies. Consequently, the job classifications used by CRA may not align with those typically used in other parts of the public service.

Unions
Executives, management, and students are generally not represented by a union. However, the majority of CRA employees are represented by Union of Taxation Employees, which is a component of Public Service Alliance of Canada. Auditors, investigators and computer systems employees are represented by Professional Institute of the Public Service of Canada.

Tax return processing
The Canadian tax system is based on the principle of mandatory self-assessment. Taxpayers, comprising both businesses and individuals, must complete a tax return every year determine whether they owe taxes or will receive a refund. For individual tax returns, returns are generally due on April 30 for the preceding tax year. For other entities, such as charities, corporations, sole proprietorships, partnerships, or self-employed individuals, the tax deadline may vary widely.

Penalties may be imposed if returns are received after the deadline, or any outstanding amounts owed are also subject to penalties and daily compounded interest. Additionally, taxpayers that repeatedly fail to report income over several tax years, or make false statements or omissions may be subject to penalties, which may vary depending on the severity of a taxpayer's actions.

The CRA processes most tax returns with very limited review and promptly issues a notice of assessment. The notice of assessment provides a summary of each entity's income, credits and deductions. If a taxpayer disagrees with an assessment, they may file an appeal which may lead to challenging the assessment in tax court. Once a tax return is assessed, it may be subject to review. In some cases, a tax return could be reviewed before being assessed.

After an objection is filed, the CRA is required to reassess a tax return "with all due dispatch" according to subsection 165(3) of the Income Tax Act. This may have different meanings depending on how busy the CRA is, the time of year, and other factors. Subsection 165(3) says:"On receipt of a notice of objection under this section, the Minister shall, with all due dispatch, reconsider the assessment and vacate, confirm or vary the assessment or reassess, and shall thereupon notify the taxpayer in writing of the Minister's action."

Income tax returns
Residents of Canada are required to file an individual income tax return every year. Non-residents may have to file a tax return under certain circumstances where they directly earn income in Canada, which can be rental payments, stock dividends, or royalties that a non-resident earns in Canada during a given tax year.

Income is generally reported through the T-series forms, with the number corresponding with a specific type of income situation. Individual taxpayers will report their income using the T1 return. Corporations and trusts respectively use the T2 and T3 forms. Employers use the T4 form to issue a statement of remuneration paid for individual employees, which is then submitted to employees for T1 filing purposes Lastly, any investment income or capital gains earned by a taxpayer is reported in a T5 form. Depending on the complexity of a taxpayer's income situation, supplementary forms outside of the T-series may need to be completed.

For income tax purposes, trusts are treated as a taxable entity by the Income Tax Act. A legal representative of an estate of a deceased person may have to file a T3 return for the estate if it has properties that has not been distributed. Unlike the United States, families cannot file joint returns. A partnership is not a taxable entity for income tax purposes and its income is taxed in the hands of its partners.

Individual taxpayers can file by paper, telephone, or electronically. Taxpayers have two methods for filing electronically: NETFILE, which is for individuals who file their own tax returns, and EFILE, used for professional tax preparers that file on behalf of their clients. Taxpayers that prepare their own taxes through NETFILE generally need to obtain tax filing software from a third-party provider in order to use the system. As of the 2019 tax year, the vast majority of taxpayers file their taxes electronically (90.3%) while increasingly fewer taxpayers (9.7%) use the traditional paper method. Most taxpayers (56.5%) rely on EFILE to submit their return, meaning that most Canadians generally seek out tax professionals when preparing their annual returns.

Many benefits, such as Canada Child Benefit (CCB), are determined by the income reported on the T1 returns. If returns are not filed, taxpayers may not be able to obtain benefits they are entitled to. Registered Retirement Savings Plan (RRSP) contribution room also depends on the taxpayer's reported income.

Employees normally have income tax withheld on each paycheque by their employers, who remit the tax withheld together with payroll taxes to the CRA. Contractors (and most pensioners) are normally required to pay instalments for income tax to CRA during the year. Once a tax return is filed, a tax refund will be available if the tax withheld or the instalments are more than tax owing calculated on the tax return. If the tax return results in a balance due, it must be paid in full by the due date or interest will accrue daily.

GST/HST returns
The Goods and Services Tax (GST) or Harmonized Sales Tax (HST), collectively referred to as GST/HST, are governed by the Excise Tax Act, which requires many entities to register for a GST/HST account and remit GST/HST collected. These entities include sole-proprietors, partnerships, and corporations. Not-for profit organizations, are normally exempt for income tax purposes, but are required to register for GST/HST accounts under the current rules.

GST/HST returns are due monthly, quarterly, or annually depending on the volume of sales. If sales are less than $30,000 per year, a business may qualify as smaller suppliers, who are not required to register for GST/HST.

Payroll tax returns
An employer is required to withhold income tax and payroll taxes, such as CPP and EI, and to remit the withheld amount to the CRA monthly, quarterly, or annually depending on the amount of withholding. By the end of every February, an employer is required to file a T4 return, that is, a T4 summary for total wages paid by the business, and T4 slips for wages paid to each employees, to the CRA.

Tax collection
The CRA is responsible for collecting several taxes on behalf of the federal government, and most provincial and territorial governments (except Quebec), including personal income taxes, corporate taxes, sales taxes, fuel charges, and certain excise taxes as defined under the Excise Tax Act. As a separate agency, the CRA maintains partnerships and agreements with provincial, territorial, and other levels of government to administer non-harmonized sales tax programs on a cost-recovery basis.

Income tax
Personal income taxes

The Canada Revenue Agency collects most individual income taxes in Canada. Canada uses tax brackets to determine an individual's tax obligations, the rates of which are set by the Department of Finance. Personal income taxes are levied by both the federal government and provincial governments, each with separate rates, but are collected together with the exception of Quebec.

Based on individual earnings, employers will typically deduct income tax, in addition to Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) and Employment Insurance (EI) deductions from an employee's paycheque. However, taxpayers that rely on rental or investment income, or are self-employed generally do not have taxes automatically deducted from their pay, must remit tax payments to the CRA either as a lump-sum or in quarterly instalments.

While most taxpayers file only through the CRA, Quebec residents file separately with the CRA and Revenu Québec each year.

Corporate income taxes
Taxes for provincial corporations in Canada are administered by the CRA, except for provinces of Alberta and Quebec. Ontario previously administered corporate taxes until 2008, after which the CRA took over responsibility collecting these taxes. The provinces maintain dual tax rates, with a lower rate applicable to income that qualifies for the federal small business deduction, and the higher rate to all other forms of income. While some provinces adhere to the business limit for the lower rate set by the federal governments, other provinces choose to maintain their own rate.

Goods and Services Tax (GST)
The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax) of 5 per cent in all provinces. In Quebec, under an agreement with the federal government, Revenu Québec administers the GST to businesses, and administers Quebec's own Quebec Sales Tax (QST). The Goods and Services Tax was introduced in 1991 at 7 per cent added to the value of most sales of goods and services. The GST was reduced to 6 per cent in 2006 and 5 per cent in 2008, the current rate.

Harmonized Sales Tax (HST)
In Prince Edward Island, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario the Goods and Services Tax (GST) has been replaced by the Harmonized Sales Tax (HST). The Harmonized Sales Tax combines the national GST and the provincial sales tax into a single tax. The HST is administered by the CRA. Each province that has Harmonized Sales Tax receives its portion of the HST from the CRA.

In 2013, British Columbia removed HST after public protests against the newly taxed items under HST that were not taxed under the PST/GST system.

Benefits and credits administration
CRA administers social benefits and tax credits on behalf of the federal government and most provinces and territories. Notable benefits and credits at the federal level include the Canada Child Benefit (CCB), which aims to assist families with children, the Climate Action Incentive (CAI), which pays dividends directly to Canadians as part of Canada's carbon pricing scheme and the Disability Tax Credit (DTC), which helps eligible recipients with disabilities reduce the amount of income tax they owe.

Canada Child Benefit
The Canada Child Benefit (CCB) is a non-taxable benefit for Canadians with children under 17 to assist them with the cost of living. The amount that a taxpayer receives through the CCB is tied to household income, which could include the income for a taxpayer's spouse. As such, taxpayers are required to file their taxes, in order to be assessed for and receive the benefit. The CCB was implemented in July 2016, and builds upon existing benefit programs (UCCB and CCTB) in addition to other child-related credits.

COVID-19 emergency benefits
The economic impact of COVID-19 pandemic resulted in the temporary and permanent closure of businesses throughout Canada, leading to the loss of several thousand jobs. This resulted in the creation of several economic measures targeting different sectors of Canadian society, which the CRA was tasked with administering.

The Canada Emergency Response Benefit (CERB) was introduced as a temporary benefit available to Canadians who stopped working involuntarily due to the pandemic. It provides $2,000 per month successful applicants during the eligible period. Income earned through CERB was taxable and those who applied without being eligible could have face penalties during future tax assessments. Eligible recipients were required to have also earned $5,000 in income during the 2019 tax year, and could not earn more than $1,000 per month when claiming CERB. The benefit was administered jointly by the CRA and Service Canada, with nearly 8.5 million Canadians applying for the benefit. representing nearly 21.5 million unique applications. The program was closed on December 2, 2020.

Similarly, the Canada Emergency Student Benefit (CESB) was developed as a parallel benefit for high school graduates, post-secondary students, and recent post-secondary graduates who do not qualify for CERB, with a shorter eligibility period of four months. CESB received about 2.1 million applicants, with over 675,000 unique applicants as of August 2020.

Audits
The CRA performs audits with their 1700 auditors to ensure that taxpayers are meeting their tax obligations, are compliant with tax legislation, and receive the benefits they are entitled to. Auditors have the right to examine the books and records of a taxpayer, examine the property in an inventory of a taxpayer, enter the taxpayer's premises or place of business, require the owner or manager of a property to give all reasonable assistance and to answer questions, and require a taxpayer or other person to provide information or documents. Taxpayers must cooperate with auditors or may face obstruction charges under section 238 of the Income Tax Act.

Income tax audits are done at a Tax Service Office (TSO). Examiners that work in the office audit program restrict their examination to business expenses reviews. They conduct their examination by correspondence and do not visit a business in the field. Auditors working the SME (Small and Medium Enterprises), Basic File, and Large File programs conduct their audits in the field, typically at the taxpayer's place of business. The audit conducted by field auditors are not restricted and could cover many and any issues in a tax return.

GST/HST audits are done by TSOs. The Refund Integrity program deals only with a credit return, that is, a GST/HST return that requests a refund. The prepayment examination is a restricted audit of input tax credits (ITCs). Post audit is a full audit of GST/HST returns and that covers not only ITC but also GST/HST collected.

When an auditor feels as though they cannot rely upon the books and records of the taxpayer being audited, they can avail themselves of the net worth methodology. In this method, rather than auditing the actual books and records of the taxpayer, the auditor calculates the difference between the taxpayer's net worth (assets less liabilities) at the beginning of the audit period and at the end of the audit period. The auditor then adds to the change in net worth (an increase or decrease), the cost of living for the taxpayer for the period in question. The sum of these two figures will be used by the auditor to determine the taxable income for the taxpayer over the audit period. This figure is in turn compared to the figure reported by the taxpayer. While this methodology is widely used, the CRA Auditor's manual indicates that it is a method of last resort, which should only be used in limited circumstances.

Investigations
CRA operates four investigation programs: Voluntary Disclosures Program, Informant Leads Program, Special Enforcement Program and Criminal Investigations Program.
 * Voluntary Disclosures Program (VDP): A program that allows taxpayers to avoid penalty or prosecution if they choose to correct inaccurate or incomplete information, or to disclose information previously withheld to CRA. In order to be accepted into this program, the taxpayer's action or omission must involve the application, or potential application of a penalty by CRA and he/she is willing to make a complete disclosure.
 * Informant Leads Program (ILP): This program allows for citizens to report individuals or businesses who may be committing tax evasion or other tax-related offences.
 * Special Enforcement Program (SEP): As proceeds of crime are taxable, this program specifically conducts audits and undertake other civil enforcement actions on individuals known or suspected of deriving income from illegal activities. Collections Officers are responsible for collecting taxes owed and to seize assets under the Income Tax Act. The program was eliminated after the 2012 federal budget cut.
 * Criminal Investigations Program (CIP): Investigators from this program are responsible for suspected cases of tax evasion, fraud and other serious violations of tax laws. Criminal Investigators are given badges and can only exercise investigative power in compliance with the Canadian Charter of Rights and Freedoms.

CPP/EI rulings
The CRA is responsible for making CPP/EI rulings, that is, to determine whether any wages or payments are insurable under Canadian Pension Program and/or Employment Insurance program. The substance of a ruling is to determine whether an individual is an employee or a self-employed contractor. An employee can get EI benefits and contractor cannot. Normally, CPP/EI rulings are requested by Service Canada when they try to determine whether EI benefits should be paid out.

Arbitrary assessments
If a taxpayer does not file a tax return on time, the CRA may first send a request, like a reminder, to the taxpayer asking them to file the outstanding return. This first letter is called TX11. If the taxpayer still does not file the return, the CRA may send a second letter demanding that the return be filed. This second letter is called TX14. After that, a third letter, TX14D, could be issued, normally by registered mail, or could be delivered personally by a non-filer officer.

If a return is not filed after the computer-generated letters, such as TX11 and TX14, a non-filer officer could arbitrarily prepare a tax return for the taxpayer, normally generating a larger tax bill than what the taxpayer would expect. A notice of assessment under subsection 152(7) of the Income Tax Act will be issued. This 152(7) assessment is commonly known as an arbitrary assessment. Collection actions may follow. The taxpayer could file an amended tax return to reduce the tax bill. Once amended returns are filed, an audit is normally triggered.

If a non-filer officer determines that insufficient info is available for issuing an arbitrary assessment, they may refer the file to Investigations, who would then take the taxpayer to court. The taxpayer may be ordered by court to file the outstanding return, normally being imposed a court fine. If the taxpayer ignore the court order, they will be subject to contempt of court charges.

Appeals
Taxpayers who believe the CRA has not assessed the correct amount of tax may dispute the assessment by filing an objection. There are strict timelines for filing an objection. The objection will be reviewed by the appeals program of CRA. An appeal officer will make a decision independent of audit. The appeal officer could confirm, vary, or vacate an audit. The appeal officer has the discretion to negotiate a settlement, normally under the condition that the taxpayer will not appeal further to the tax court.

If after the objection has been assessed, the taxpayer is still dissatisfied, an appeal may be made to the Tax Court of Canada within the permitted time. The court examines the claim and evidence the taxpayer submits, then looks at the evidence and arguments made by the CRA before passing judgment. The CRA, acting on behalf of the Minister of National Revenue, is represented by a tax litigation lawyer from the Department of Justice Canada. The CRA auditor becomes a witness for the purpose of providing evidence in tax court. Like any other Canadian court, the Tax Court operates by treating each side of a dispute as equals while applying tax law, contract law, constitutional law and the laws of evidence. In addition, the taxpayer is generally not responsible for costs in relation to their opponent, but only for their costs related to their own defence. In the event the appeal is successful, a repayment of legal costs from the CRA may be sought.

Tax court deals with issues that arise from an assessment under the Income Tax Act, the Excise Tax Act, the Excise Tax, 2001, the Underused Housing Tax, the Select Luxury Items Act, and the Greenhouse Gas Pollution Pricing Act, amongst others. It also deals with issues that arise under the Canada Pension Plan and the Employment Insurance Act.

If a tax return has no tax payable, the Tax Court could not deal with it. If the assessment is an assessment of a provincial tax, Tax Court could not deal with it and it has to be resolved in the appropriate provincial court.

Tax Court has two procedures: informal and general. The informal procedure is less onerous and the delay is generally shorter before the case is heard. A taxpayer could represent themselves or get a friend or accountant in the informal procedure. Informal procedures only deal with assessments to certain threshold and a taxpayer has to elect to take this route. Decisions from informal procedures are not precedent-setting and the judge has more discretion than in general procedures. Informal procedures allow limited appeal rights to the Federal Court of Appeal. General procedures deal with all assessments and require a taxpayer either to represent themselves or get a lawyer. The timeline for a general procedure case from the notice of appeal to the decision could take years. The decisions are precedent-setting.

If a taxpayer believes the Tax Court of Canada was wrong in considering the facts or the interpretation of the law, they could appeal the Tax Court decision to the Federal Court of Appeal, or even further to the Supreme Court of Canada.

Service complaints
Taxpayers aggrieved by the conduct of the CRA may file a service-related complaint. This complaint must deal strictly with the service provided, not the legal aspect of the service (for example, a service level complaint may be raised for unprofessional language, but not for a request for payment under the law).

The complaint is first passed to the office that is the subject of the complaint. If the taxpayer is not satisfied with the way the first office handles it, they may escalate the complaint to the regional office, which investigates the complaint and contacts the taxpayer. If the taxpayer remains unsatisfied, a complaint may be made to the Taxpayer Ombudsman.

Remission order
Remission orders are not commonly known and rarely granted. If a taxpayer agree to a tax assessment but are unable to pay, they could request a remission order to the CRA, which will then make a recommendation to the minister, who will advise the governor-in-council to grant a remission order if the collection of tax is unjust.

Taxpayer relief
Taxpayer relief is governed by subsection 220(3.1) of the Income Tax Act and section 281.1 of the Excise Tax Act. It gives the CRA the discretion to cancel some penalties and interest, to pay a personal income tax refund after 3 years of the tax return being assessed, and to accept late-filed elections.

The CRA will exercise their discretion when late filing is caused by extraordinary circumstances, such as flood or earthquake, by CRA delay or error, or by financial hardship.

A taxpayer may request relief on a prescribed form or may elect use a letter instead provided the points raised on the form are all covered by the letter. If the request is denied, a taxpayer could request a second review, which will be done by a higher rank official. If the request is still denied, a taxpayer could request a judicial review of the decision in Federal Court (not the Tax Court). The federal court will determine whether CRA exercises its discretion reasonably. If not, the court will send the file back to the CRA for reconsideration. The court rarely will make a decision for CRA because the discretion is with CRA and not the court. If a taxpayer is not happy with the judicial decision, they can pursue an appeal at the Federal Court of Appeal.

Office of the Taxpayers' Ombudsperson
The Office of the Taxpayers' Ombudsperson is an arm's-length office which reports directly to the Minister of National Revenue to improve accountability at the CRA. The Taxpayers' Ombudsperson is appointed by the Governor-in-Council with a mandate to assist, advise, and inform the Minister of National Revenue about any matter relating to services provided to a taxpayer by the CRA. The Taxpayer's Ombudsperson is currently vacant, with an ongoing process underway to appoint a successor.

In fulfilling this mandate, the Ombudsperson reviews complaints from taxpayers that report breaches of their service-related rights by the CRA. The Ombudsperson upholds the eight taxpayer service rights in the Taxpayer Bill of Rights that are directly related to the services delivered by the CRA. To uphold these rights, the Office of the Taxpayers' Ombudsperson facilitates access to the available redress mechanisms for taxpayers and raises awareness of the role of the office and the Taxpayers' Ombudsperson.

In addition to individual examinations, the Ombudsperson may, on its own initiative, conduct an examination of systemic service-related issues. The Minister of National Revenue may also request the Ombudsperson conducts an examination.

Examinations are reported to the Minister of National Revenue and made public Each year, the Ombudsperson releases an annual report that is presented to the Minister of National Revenue that is in turn tabled in Parliament.

Taxpayer Bill of Rights
In 2007, the Harper government introduced the Taxpayer Bill of Rights and the Commitment to Small Business to help improve the CRA's service to Canadians. The Taxpayer Bill of Rights is meant to enshrine the CRA's corporate values of professionalism, integrity, respect, and collaboration by setting clear standards for how taxpayers should be treated when interacting with the CRA. These rights include the right to privacy and confidentiality, to expect clear service standards, and to lodge service complaints and request formal reviews without fear of reprisal.

Call centre operations
In 2015, the CBC reported that an internal survey determined that 1 in 4 calls asking for help from the CRA's business enquiries call centre received inaccurate information.

Financial records to the U.S. government
In September 2019, the CRA was criticized for sending nearly 900,000 financial records of Canadian residents to the Internal Revenue Service in the United States. This represents significant growth from 700,000 in 2017 and 150,000 in 2014.

Tax complaints
In 2016, the Financial Post reported that the auditor general criticized the CRA for taking too long to respond to tax complaints. The delays cost Canadian taxpayers large sums of money in interest on the amounts in dispute.

Canada Emergency Response Benefit (CERB)
The CRA has been criticised for its handling of CERB. The CRA admitted in December 2020 that "unclear" instructions given to call centre agents relating to CERB led to confusion around eligibility. Since then, it has asked certain recipients to repay their benefit in full.

Mismanagement of Taxpayer Funds
In 2023, the CRA admitted that it had paid out $100 million to scammers engaging in a "carousel scheme".

Corruption
The CRA has also been accused of many instances of corruption. In March 2016, it was revealed that the CRA violated its own policy by offering tax breaks to wealthy clients of KPMG using offshore bank accounts. The incident sparked internal division. In May 2022, Federal Court filings revealed that the CRA granted tax deals to a major, unnamed corporation.

title: Canada Revenue Agency


text:
Talk:Kingdom of Cyprus

[Untitled]
Is there any agreement on the spelling of names? Why Amalric, not Amaury, and why Henry, which is English?

--Yak 19:22, Mar 10, 2004 (UTC)

Why not? It's the English Wikipedia. Okay, Amalric isn't English, but we've used Amalric I of Jerusalem rather than Amaury or any of the other variations, so we used Amalric II for this one as well...but the others are Anglicized just for convenience, they're not really well-known under any name, so why not use English here? (We don't even use French forms for the French monarchs, Henry IV of France for example.) Adam Bishop 19:27, 10 Mar 2004 (UTC)

List of Kings of Cyprus
I inserted linebreak to the list of Kings of Cyprus which to my minds eye improved style and readability. Am open to further discussion. Dakota ~  ε   °

 * Um, what are you smoking? [sorry, that was inappropriate of me] The list was automatically line-broken before, as HTML lists are; all you've done is destroy the list style. I'm reverting. Choess 00:33, 9 February 2006 (UTC)

 * I do not smoke. Used  as opposed to *. I don't see that it was destroyed as it still links but have no problems with the revert?-- Dakota  ~  ε   °  05:48, 9 February 2006 (UTC)

 * Again, I apologize. I was rude and I am sorry. By "destroyed", I mean that your edit removed the bullet points (and, when converted to HTML, the markup indicating that it's a list), but didn't change the linebreaking. Did you mean that the list is more readable without the bullets? The use of bullets is, as far as I can tell, standard for lists in Wikipedia; see Help:List. Choess 06:01, 9 February 2006 (UTC)
 * No problem. That was a bit of the WikiFairy in me. Thanks for that link which I have bookmarked.-- Dakota ~  ε   °  07:45, 9 February 2006 (UTC)

House of Savoy
Did the House of Savoy consistently claim and use this title from Queen Charlotte's death until they actually got a real kingdom in 1713? Did anyone ever recognize them as Kings? Does anybody know? john k 21:01, 18 July 2006 (UTC)

 * According to, it appears to have lapsed after Charlotte's death and been revived in 1632. Velde says that the assumption of the style of "Royal Highness" by the Savoy in 1633 received imperial recognition in 1690. Choess 21:52, 18 July 2006 (UTC)

 * So the Dukes of Savoy from Victor Amadeus I onwards called themselves Kings of Cyprus, then, and were eventually recognized as such? This should perhaps be noted. john k 22:47, 18 July 2006 (UTC)

Peter I of Cyprus
On Peter I of Cyprus it says he ruled from 1358, but on here we have that he ruled from 1359. Does anyone know which is correct. Davewild 19:31, 20 October 2006 (UTC)
 * I believe it's 1358; Hugh IV resigned the throne about a year before his death. Choess 19:48, 20 October 2006 (UTC)

Native name
Why is the "native name" in Greek? The administrative language would have been Latin, or French, or Italian, wouldn't it? (Although I'm sure it had a Greek name, of course, and I can't seem to find a Latin name...) Adam Bishop (talk) 19:36, 10 June 2009 (UTC)

 * In the 1280s Henry II of Cyprus issued a charter in which he refered to his kingdom as the roiaume de Cipre according to FMG. Srnec (talk) 21:29, 12 June 2009 (UTC)

Religion
For religion is there a reason behind calling the Catholic and Orthodox Churches Latin Christianity and Greek Christianity? If not I believe it should be changed to the more commonly used terms of Catholicism and Eastern Orthodoxy Rcollins03 (talk) 23:51, 28 July 2009 (UTC)

Kingship
Who elevated Cyprus to a Kingdom ?

Siyac 08:30, 24 March 2013 (UTC) — Preceding unsigned comment added by 194.151.75.194 (talk)

 * Holy Roman Emperor Henry VI, in 1194. Adam Bishop (talk) 01:48, 28 March 2013 (UTC)

Richard's rule
Did Richard attempt to formalize his rule of Cyprus in some way? Did he take a new title ("Lord of Cyprus," like Guy used), or annex it to one of his other territories (England?), or...? --Jfruh (talk) 18:23, 27 June 2015 (UTC)

very interesting question. I would like to know too.

about pretenders it says: "Charlotte to the Italian house of Savoy and Catarina Cornaro to the Republic of Venice which asserted its claim to the kingdom as a republic, without even a candidate for king."

I suppose the doges of Venice were supposed to be kings of Cyprus then. along their other titles as e.g. duke of the croats added when part of the Croatian coast was conquered. — Preceding unsigned comment added by 193.33.149.190 (talk) 14:13, 25 September 2019 (UTC)

Faulty flag/coa
Am I the only one who sees the colors in the lower left quadrant of the flag and coat of arms are inverted? Either the flag (gold on red) is faulty, or the coat of arms (red on gold) is. They can't both by correct. 81.206.240.225 (talk) 20:37, 11 October 2017 (UTC)

"Native" names
As with the Kingdom of Jerusalem article, I've removed the "native" Greek name. The main languages of the kingdom were French (where there are plenty of different spellings - Royaume/Reyaume/Reyaume/Reame etc, de Chypre/Chipre) and Latin (Regnum Cypri or Regnum Cyprense). Of course there were Greek speakers there but they did not call it a "basileion". Both Cyprus and Jerusalem were called a "Rhegaton" in medieval Greek (there was only one basileion, the Roman empire in Constantinople). Adam Bishop (talk) 22:18, 8 December 2020 (UTC)

A Commons file used on this page or its Wikidata item has been nominated for deletion
The following Wikimedia Commons file used on this page or its Wikidata item has been nominated for deletion: Participate in the deletion discussion at the. —Community Tech bot (talk) 04:32, 21 October 2021 (UTC)
 * Flag of the Armenian Kingdom of Cilicia under the Lusignan Dynasty (1341-1375).svg

Third Crusade
This article might have lost an opening para at some stage. The first para launches into discussing Richard (the Lionheart?) and Isaac (no idea) without identifying them. Would be good if someone who knows their stuff could do that. SpoolWhippets (talk) 03:56, 10 January 2023 (UTC)

 * Looks like the paragraph was deleted for being a copyright violation...although the website that it was supposedly copied from might just as well have copied it from Wikipedia. Adam Bishop (talk) 02:22, 12 January 2023 (UTC)
 * I'm fairly sure it was added after the website was created. Internet Archive and all. I could be wro my, but I don't have the time to check myself at the moment. Sennecaster  ( Chat ) 13:37, 13 January 2023 (UTC)

title: Talk:Kingdom of Cyprus


text:
Philip Sheppard (biologist)

Professor Philip MacDonald Sheppard, F.R.S. (27 July 1921 – 17 October 1976) was a British geneticist and lepidopterist. He made advances in ecological and population genetics in lepidopterans, pulmonate land snails and humans. In medical genetics, he worked with Cyril Clarke on Rh disease.

He was born on 27 July 1921 in Marlborough, Wiltshire, England and attended Marlborough College from 1935 to 1939.

 * 1940 to 1945 - Royal Air Force Volunteer Reserve (prisoner-of-war from 1942 to 1945). Participated, as an earth-bearer, in one of the famous tunnel escapes; it is unclear whether this was the "Wooden Horse" escape, or the "Great" Escape
 * 1946 to 1948 - Studied Zoology at Worcester College, University of Oxford.
 * 1956 to 1959 - Lecturer at Liverpool University
 * 1959 to 1962 - Reader at Liverpool University
 * 1963 to 1976 - Professor of genetics at Liverpool University
 * 18 March 1965 - FRS
 * 1974 - Darwin Medal of the Royal Society
 * 1975 - Linnean Medal (Gold Medal) for Zoology from the Linnean Society of London

Cyril Clarke answered an advert in an insect magazine for swallowtail butterfly pupa that had been placed by Sheppard. They met and began working together in their common interest of lepidopterology. They also worked on Rh disease.

In 1961 Sheppard started a colony of scarlet tiger moths by the Wirral Way, West Kirby, Merseyside, which were rediscovered in 1988 by Cyril Clarke, who continued to observe them in his retirement to study changes in the moth population.

Sheppard married Patricia Beatrice Lee in 1948. They had three sons. He died of acute leukemia on 17 October 1976.

title: Philip Sheppard (biologist)


text:
Horny

Horny can mean having horns or horn-like features.

Horny may also refer to:

Music

 * "Horny" (Mark Morrison song), 1996
 * "Horny" (OPM song), 2005
 * "Horny '98", by Mousse T., 1998
 * "Horny", by Pussy Riot from Matriarchy Now

Surname

 * Franz Horny (1798–1824), German painter
 * Jo Horny (born 1938), Belgian boxer
 * Katherine Horny (born 1969), Peruvian volleyball player
 * Konrad Horny (1764–1807), German artist
 * Štefan Horný (born 1957), Slovak football manager

Fictional characters

 * Horny, in the game The Adventures of Willy Beamish
 * Horny, monster from Dungeon Keeper
 * Horny the Clown, the antagonist of Drive-Thru

Villages

 * Horný Badín
 * Horný Bar
 * Horný Hričov
 * Horný Kalník
 * Horný Lieskov
 * Horný Pial
 * Horný Tisovník
 * Horný Vadičov
 * Horný Vék

Other

 * Horný les, nature preserve

Other countries

 * Horní Police, village in Czech Republic

Nature and science

 * Alcyonacea, also known as "horny coral"
 * Earwig, also known as "horny gollach", insects
 * Epimedium, also known as "horny goat weed", plant
 * Horned lizard, also known as "horny toad"
 * Isopogon ceratophyllus, also known as "horny cone-bushes", plant
 * Keratosa, also known as "horny sponges", subclass of demosponges
 * Plate (anatomy), also known as "horny plates"
 * Stratum corneum (Latin for "horny layer"), epidermic layer of skin

Other uses

 * "Horny/horniness", a slang term socially accepted to describe sexual arousal

title: Horny


text:
Aggborough Stadium

Aggborough Stadium is a football stadium in Kidderminster, England. It is the home ground of Kidderminster Harriers, and has a capacity of 7,000, of which 3,140 can be seated. The ground was also the home of Worcester City between 2013 and 2016.

History
The ground was opened in May 1890 with a single grandstand on the western touchline, and initially included a banked running track. In 1935 a new 460-seat grandstand was built, and by World War II covered areas had been created on the east and southern sides of the ground.

After the war the running track was replaced by a cycle track. On 27 November 1948, the ground's record attendance of 9,155 was set for an FA Cup first round replay against Hereford United. On 14 September 1955 Aggborough Stadium became the first ground to host a floodlit FA Cup match, when Harriers faced Brierley Hill Alliance in a preliminary round replay, with Kidderminster winning 4–2.

A new East Stand was built in 1979, and terracing was created all around the pitch in 1983. The ground was rebuilt in the 1990s, with the cycle track removed and a new Main Stand built in 1994. Covered terracing was added at each end of the pitch. When Kidderminster won their first Conference title in 1994, Aggborough Stadium was not deemed to meet Football League standards and as a result Kidderminster were denied promotion to Division Three. By the time Kidderminster won their second Conference title six years later, the ground had been upgraded to Football League standards and promotion was allowed. In 2003, the new 2,040-seat cantilever stand was built to replace the old East Stand.

On 30 January 2013, it was announced that Worcester would ground-share with Kidderminster Harriers at their Aggborough ground from the 2013–14 season.

Worcester City decided to terminate their arrangement with Kidderminster and move to Bromsgrove and groundshare the Victoria Ground with Bromsgrove Sporting F.C. from the start of the 2016–17 season.

title: Aggborough Stadium