When/How to File. 1  File the letter of protest as soon as possible after the subject application is filed and preferably before publication. Pre-publication letters of protest are accepted if the evidence is relevant and supports a reasonable ground for refusal. After publication, a letter of protest is only accepted if the evidence supports a clear error on the part of the USPTO in approving the mark for publication.
Children in College. The IRS extends the age limit for qualifying children for those in college. If your son is 23 and a full-time college student at the end of the calendar year, you can claim him on your income tax if he meets the other requirements for a qualified child. Temporary absences due to education and vacation don't count as time living away from you.
How Much to Claim. Canadian taxpayers can claim up to $8,000 per child for children under the age of 7 years at the end of the year, and $5,000 per child for children aged 7 to 16 years. For disabled, dependent children of any age who qualify for the disability tax credit, the amount to claim for that child is $11,000. You can claim $5,000 for a disabled child over the age of 16 who does not qualify for the disability tax credit but was still dependent on you and required care. For a boarding school or overnight camp, you may only claim up to $200 per week for a child under the age of 7 years, $275 per week for an eligible disabled child, or $125 per week for a child aged 7 to 16 years, as of 2013.