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Do you make to-do lists? If you do, one item currently near the top of your list might be getting your tax information together so you can lodge this year’s return.

That’s what’s going on in our household at the moment. It’s been a perfectly beautiful winter Sunday and instead of going out for a picnic or a bicycle ride in the country, two of the couples in our house are slaving away filing receipts and working in their computer financial programs.

Nobody here is thrilled about doing their taxes. The old saying is that nothing is certain except death and taxes. Another pretty dependable thing is a kind of aversion to doing B.A.S. and tax filing.

I’ve been thinking that what might be more useful than having a to-do list would be to have a to-be list – a place where you could work on the qualities you might like to cultivate to make your life more enjoyable. You could put peacefulness on the top of your list, keep it in mind as you go through your days, and, like a seed that you’ve planted, watch it take root and grow.

You might want to put fun-loving on your list, especially if you notice that there’s been an absence of laughter and light-heartedness in your environment. With an emphasis on fun, you might look for ways you can create more enjoyment on a daily basis and share it with friends or family.

As for me, I’m toying with the idea of welcoming, even embracing, the stuff I don’t particularly like to do or even that I avoid (like taxes). Hey, I’m not crazy. I can think of 1,000 things I’d rather do than sift through last year’s finances. But, I know that once it’s done, there’s likely to be an opening for a pleasurable outing, and nothing outstanding hanging over my head.