Vern Krishna (Ottawa) gives essential points on tax planning in the article 'Investor Tax Tips'. 'Tax planning,' Krisha writes, ' is all about timing and sources of income. Our income tax is a tax on transactions, but not all transactions are equal. Timing and choice of type of investment make a big difference to investors.' With the end of the year approaching, now is the time for investors to address some critical decisions. From portfolio pruning to 'bed and breakfasting' your stocks, Krishna explains the options.