Refundable Tax Credit for chlidren's activities - QuebecYou can claim a refundable tax credit for the physical activities or artistic, cultural, or recreational activities of an eligible child, if you meet all the requirements.
A) You were resident in Quebec on December 31 of the tax year;
B) You or your spouse on December 31 2021 have paid in the tax year fees for recognized activities.
C) Your family net income does not exceed the maximum allowable. (Your family income is the amount on line 275 of you and your spouse on December 31 of 2021).
D) You have a receipt that constitutes a proof of payment of eligible expenses for eligible activities. We suggest you keep your receipt to provide it to Revenu Quebec upon request.
For the first year, in 2013 was at $100 per child at a rate of 20% for the 2013 taxation year, so a refundable credit of $20. This limit will increase gradually by increments of $100 per year up to $500 per child at a rate of 20% as of the 2017 taxation year, for a refundable credit amount of $00 at term.
For a child who is entitled to the tax credit for disabled persons, the amount of the refundable credit will be twice as high.
The eligible child of an individual is any child of the individual who, at the beginning of a particular taxation year, is at least 5 but not yet 16 years of age, or not yet 18 years of age if the children have a severe and prolonged impairment in mental or physical functions.
For more information on this credit, please consult the following link:
To claim this credit, please follow these steps:1. On the child's file, On the "Left-side menu of the Interview tab", select either the "Fitness and recreation" or "Children's arts amount".
2. On the screen to your right, enter the name of the activity and the amount paid in the tax year.
3. The credit will be transferred by default by the program to the person with the highest income, to line 462 of the Quebec return with the code 25 displayed on line 461.
4. However, if you want to share this Quebec credit, in the child's file, select the "Controls" in the "Left-side menu on the Interview tab" and in the section "Quebec activity tax credit", enter the relevant information.
You can also consult the Guide published by Revenu Québec, in "Tax credit for children's activities" (line 462 of section 25)
ID: 20211117103403DE.xml
Webpage: KPA365-20211117103403DE.htm