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.
Otherwise, the value of personal usage must be calculated accordingly and reported as a taxable benefit. Child Care Expenses are a taxable benefit unless child care is provided to all employees at the place of business for little or no cost. Gifts - Cash gifts or gift certificates are considered taxable benefits.