Line 58326 - Children's arts amount
Line 58326 - Children's arts amount
You can claim up to $500 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, or developmental activity.
The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 58440 of Form YT428) at the beginning of the year the eligible arts expense was paid.
You can split this amount if another person has not already claimed the same fees. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that child.
Children with disabilities
If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program in an artistic activity.
Notes
Eligible expenses do not include amounts that can be
claimed under the Yukon children's fitness tax credit
(line 1 of Form YT479, Yukon Credits) or as a deduction
by any person, such as the child care expenses deduction
(line 21400 of the return). In addition, 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.
If an organization provides your child with two distinct prescribed programs, and one program is eligible for the children's arts amount and the other program is eligible for the children's fitness tax credit, you should get two receipts. If you get only one receipt, it must clearly show the amount paid to the organization for each distinct program.
Prescribed program
To qualify for this amount, a program must be all of the following:
-
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 must also 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 among children where supervisors teach or help children to 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 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.
Note
Only residents of Yukon are eligible for this amount. If
you were not a resident of Yukon at the end of the year,
you cannot claim this tax credit when calculating your
Yukon tax even if you may have received income from a
source in Yukon in 2024.
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