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.
The amount paid for the products is not tax-deductible, because the parent received something of value in return for the amount paid. Deductible: A local restaurant contributes a $25 gift certificate to the schoolâs auction. The value of the gift certificate is tax-deductible for the restaurant. Not deductible: A teacher makes the winning bid of $25 on the gift certificate.