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:
The allowable charges, a book allowance, and a tax allowance are deducted from the total assistance you receive. Any excess is subject to the 14% or 30% tax, and it is payable by the student. The tax is calculated approximately one month into the term.