Line 58365 - Children's wellness tax credit
Line 58365 - Children's wellness tax credit
You can claim up to $1000 per child for fees paid in 2024 relating to the cost of registration or membership for your (or your spouse's or common law partner's) child in a prescribed program of artistic, cultural, recreational, developmental, or physical activity. The child must have been under 18 years of age at the start of the year during which fees were paid for an eligible activity related to the child's well-being.
You can claim this amount if another person has not claimed the same fees and the total claimed is not more than the maximum allowable amount if only one of you were making the claim.
Notes
Eligible expenses do not include amounts that any
person has claimed as a tax credit.
Programs that are part of a school curriculum are not eligible.
Prescribed program
To qualify for this amount, a program must be:
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ongoing (lasting at least eight consecutive weeks, or in the case of children's camps, five consecutive days)
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supervised
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suitable for children
The program also must meet at least one of the following conditions:
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It contributes to the development of creative skills or expertise in an artistic or cultural activity
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It provides a substantial focus on wilderness and the natural environment
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It helps children develop and use particular intellectual skills
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It includes structured interaction between children where supervisors teach or help children develop interpersonal skills
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It provides enrichment or tutoring in academic subjects
Note
An activity that develops creative skills or expertise is
eligible only if it is intended to improve a child's dexterity
or co-ordination or helps in acquiring and applying
knowledge through artistic or cultural activities such as
literary arts, visual arts, performing arts, music, media,
languages, customs, and heritage.
Reimbursement of an eligible expense
You can claim only the part of the amount that you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
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