Melanocytes are the cells that are responsible for producing the pigment melanin, which gives color to skin and hair. Everyone has melanocytes, but people with dark skin produce more melanin than those with lighter skin do.
Overtime meals or allowances. If you provide overtime meals, or an allowance for overtime meals, there is no taxable benefit if all of the following conditions apply: 1  The allowance, or the cost of the meal, is reasonable. 2  We generally consider a value of up to $17 (including the GST/HST and PST) to be reasonable.f you provide overtime meals, or an allowance for overtime meals, there is no taxable benefit if all of the following conditions apply:
2011-47 stipulates the meals and entertainment portion of the per diem is considered to be 40 percent of the total per diem and should be subject to the 50 percent limitation.Another common exemption under an accountable plan is if the per diem is in direct connection with employee, stockholder or business meetings. Substantiation â The employee must remit receipts for expenses; deemed substantiation can automatically be met if the per diem amount is equal to or less than federal meals and incidental expenses (M&IE) rates for the locality of travel.