You may transfer up to $5,000 per student, per year, in tuition fees and education credits to the studentâs spouse, parent or grandparent so that they may claim this on their return.or example, if a student incurs tuition fees of $15,000 in one calendar year and he or she has no taxable income against which to utilize the tuition tax credit, it may be preferable for the parent to claim a $5,000 tax credit, ensuring that some tax relief is provided in the year the tuition fees are incurred.
Cigarillos are a type of smaller cigar. They are a little bigger than little cigars and cigarettes and contain about 3 grams of tobacco. Little cigars are the same size and shape as cigarettes, are often packaged like cigarettes (20 little cigars in a package), and contain about 1 gram of tobacco.
The Cuban word for a cigar band or ring (known in Spain as vitola) the fabrica worker, traditionally a woman, who puts the rings on the cigars and packs them in their boxes. the smell of a cigar being smoked (see also bouquet) the small signature label wrapped around the cigar near its head; also known as the âringâ. The paper band or printed ring on a cigar. Usually paper and sometimes silk. another word for the body of a cigar; also called a cannon.