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:
Per Diem Allowances. Allow the Full Deductibility of Per Diem Allowances in Construction. Background: Section 274(n) of the Internal Revenue Code currently provides that 50 percent of the amount paid for meals and entertainment are non-deductible business expenses. The IRS has issued Revenue Procedure 2000-39, which sets federal per diem amounts for various locations.