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 Tax Credit. You may also be eligible for a tax credit, which is even better than a deduction, since it reduces your taxes dollar for dollar. The Child Tax Credit is an additional $1,000 credit you may be able to claim for children under 17.For married couples with income over $110,000 or $75,000 for a single parent, the credit phases out. Child and Dependent Care Credit.ere are some of the tax benefits for having children and other dependents: Dependency exemption. In 2012, you can claim a personal exemption deduction of $3,800 for each child and other dependent, and for 2013 that increases to $3,900.