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.
Overview. Firecracker plant, also known as cigar flower or its Latin name, Cuphea ignea, is a perennial plant valued for its ornamental flowers, lance-shaped foliage and ease of care.