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 $12,000 is per gift giver, per gift receiver. So, for example, if a husband and a wife each gave the maximum to a child, the total amount would be $24,000 without triggering the gift tax.The only gifts that are tax deductions are those made to qualified charities.he $12,000 is per gift giver, per gift receiver. So, for example, if a husband and a wife each gave the maximum to a child, the total amount would be $24,000 without triggering the gift tax. The only gifts that are tax deductions are those made to qualified charities.