How a child account is defined At Microsoft, a child account is defined as any Microsoft account thatâs affiliated with an adult Microsoft account when the age of the child or teen is less than the age of majority for his or her country.
You can transfer up to $5,000 federally, and an additional $5,000 provincially ($6,184 for Ontario residents). These amounts are reduced by the portion of this year's tuition, education, and textbook amounts that you used on your own return. Example.owever, the CRA's rules state that you-the student must first claim the fees on your return, regardless of who paid them. Once you reduce your tax payable to zero, you can transfer leftover amounts to your spouse, parent, or grandparent.
The transported embryo transfer program has an annual enrollment fee of $1,000. This fee is to cover the expense of having a recipient mare ready for your embryo during months from February through November of 2015 and is a one-time fee for the year, not per embryo.here is a live foal guarantee after the recipient mare is 30 days pregnant, the owner will receive a $2,000 credit towards future embryo transfer services if the recipient loses the pregnancy. There is an annual enrollment fee for each program.