  Sport, recreational, artistic, cultural expenses |
Use the keyword Sport-Recreation to enter the sport and recreational expenses paid for an eligible child.
Who is an eligible child?
An eligible child is one who is under 16 years of age (or 18 if the child is eligible for the disability tax credit) at the beginning of the year. For Manitoba, an eligible child is one who is under 18 years of age at the end of the year. For Nova Scotia, an eligible child is one who is under 19 years of age at the end of the year.
For these jurisdictions, an eligible child is:
- the taxpayer's child by blood, marriage, common-law partner, or adoption;
- dependant on the taxpayer for support and under their custody and control; or
- a spouse or common-law partner of the taxpayer's child.
If you wish to transfer or share the credit between parents, use the keyword Transfer-OV in the file of the child. However, the total expenses claimed for each child cannot be more than the maximum allowed.
DT Max will claim the amount on line 58326 of provincial form, on line 58325 of MB428 form, or on line 63800 of YT479 form. For Quebec, the credit will be calculated on line 462 with code 25 on the Quebec return.
Use the keyword ProgramName-Date to enter the date of receipt and the name of program or organization.
Use the keyword AssistanceReceived to enter the amount of assistance received or receivable included in the amount paid.
You must reduce the eligible expenses by the amount of any assistance received, or expect to receive, that is related to the eligible expenses.
Use the keyword SportReimbursement to enter the amount of reimbursement received for eligible activities that is not included in the income. Expenses that have been or will be reimbursed are not eligible as eligible active families benefit, unless the reimbursement amount is included in the income.
Use the keyword Arts-Amount to enter the fees paid relating to the cost of registration or membership of your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity.
Note that those expenses could qualify to be claimed as child care expenses (line 21400) and the children's arts amount. If this is the case, they must be claimed as child care expenses. Any unused part can be claimed for the children's arts amount as long as the requirements are met.
Children with disabilities - If the child qualifies for the disability amount and is under 18 of age at the beginning of the year, an additionnal amount of $500 can be claimed provided that a minimum of $100 is paid in registration or membership fees for a prescribed program of arts activities.
Who is an eligible child?
For British Columbia, Quebec, Yukon and Manitoba, an eligible child is one who is under 16 years of age (or 18 if the child is eligible for the disability tax credit) at the beginning of the year.
For these jurisdictions, an eligible child is:
- one who is under 16 years of age (or 18 if the child has a disability) at the beginning of the year;
- the taxpayer's child by blood, marriage, common-law partnership, or adoption;
- dependent on the taxpayer for support and under their custody and control; or
- a spouse or common-law partner of the taxpayer's child.
If you wish to transfer or share the deduction between parents, use the keyword Transfer-OV . However, the total expenses claimed for each child cannot exceed the maximum allowed.
DT Max will claim the amount on line 58326 of the appropriate provincial 428 form. For Quebec, the credit will be calculated on line 462 with code 25 on the Quebec return.
Use the keyword Assist-Received to enter the amount of assistance received or receivable included in the amount paid.
You must reduce the eligible expenses by the amount of any assistance received, or that you expect to receive, that is related to the eligible expenses.
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ProgramName-Date