Dental caries (caries is Latin for rottenness), also known as tooth decay, cavities, or caries, is a breakdown of teeth due to activities of bacteria. The cavities may be a number of different colors from yellow to black. Symptoms may include pain and difficulty with eating.
Canada has no gift tax, so you can give your children any amount of cash, and it is not taxable as income or deductible as an expense. In spite of this, giving away cash in your lifetime may save taxes against your estate after you die. Key Concepts.
Child Care Expenses. If your child is under 13 and the private school offers before-and after-school care, you may claim the child care tax credit for your expenses, limited to a maximum of $3,000 per child.ou can even deduct some of the cost of a private kindergarten if you pay separate fees for an educational component and a child care component. Remember that this is a credit, not a deduction -- you deduct it directly from your tax bill, not your taxable income.