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Teachers teaching adult ESL in Canada in the federally funded Language Instruction to Newcomers (LINC) program must be TESL certified. Most employers in Ontario encourage certification by TESL Ontario. Often this requires completing an eight-month graduate certificate program at an accredited university or college.
When working with English-language learners, it is suggested that teachers try to understand the cultural background of their students in relation to education. What might be incorrect in English, might be correct in one's native language. If this is the case, then the student may transfer information from their first language to the second. [47]
The form comes with two worksheets, one to calculate exemptions, and another to calculate the effects of other income (second job, spouse's job). The bottom number in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or held by the employee.
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