1 Age test: A child must be under a certain age depending on the particular tax benefit. 2  For the dependency exemption, the child must be younger than 19 at the end of the year. 3  However, a youth who was a student at the end of the year can be claimed as long as he or she is younger than 24.
Metamorphic rocks form when high temperatures and pressure act on a rock to alter its physical and chemical properties (metamorphism means 'to change form'). These conditions often stretch, twist and fold the rock as it cools. In metamorphic rocks some or all of the minerals in the original rock are replaced, atom by atom, to form new minerals. Types of metamorphic rocks include gneiss, quartzite, marble, schist, soapstone, and phyllite.
Foliated rocks - slate, phyllite, schist, gneiss, mylonite. Non-foliated rocks - quartzite, marble, hornfels, greenstone, granulite. Mineral zones are used to recognize metamorphic facies produced by systematic pressure and temperature changes.