UBC Science Co-op works closely with local, national, and international employers to develop challenging, career-related positions for our students. What is Co-operative Education? Co-operative Education (Co-op) integrates students' academic education (classroom-based learning) with relevant, supervised, and paid work experience (work-based learning). UBC Science Co-op placements are typically held in three annual work terms: Fall (Sept â Dec), Winter (Jan â Apr) and Summer (May â Aug).
Regulation A is a conditional securities exemption allowing for public offers and sales of up to $5 million dollars of securities in a 12-month period. To be eligible to use Regulation A a company must be organized under the laws of the United States or Canada, must not be an investment company or blank check company and must not be subject to the periodic reporting requirements of the Securities Exchange Act.
A personal exemption (not to be confused with the Health Care penalty exemption) is tax-free money you get to deduct from your income for every taxpayer and dependent claimed on your return. For 2016, the exemption is $4,050 per person, which means a jointly-filing couple with 2 dependents get an exemption of $16,200 (4 people x $4,050). This amount is subject to a phaseout, or reduction, once you go above a certain AGI level (for example, on joint returns the phaseout kicks in at $311,300).