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:
-50% dis-allowance for Meal and Entertainment Expenses. Certain meals are not subject to the 50% disallowance. Meals treated as compensation to employees, employee picnics or other social gatherings primarily for the benefit of employees, or infrequent meals that would qualify as a de minimus fringe benefit.