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:
In some cases, meals and entertainment expenses can be 100% deductible. The Income Tax Act generally restricts the deduction for food, beverages, and entertainment expenses to 50% of the amount actually paid to earn income. There are several exceptions where a taxpayer is permitted to claim 100% of the expenditure. Amounts paid or payable for meals and entertainment are fully deductible where the taxpayer is in the business of providing meals and entertainment. For example, a restaurant can fully deduct amounts paid for food, including free meals and samples provided to customers.