Line 370 - Children's arts
amount
You can claim to a maximum of $250 per child the fees paid in 2016 relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program (see the next section) 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 at line 316) at the beginning of the year in which an eligible arts expense was paid.
You can claim this amount if another person has not already 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.
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 artistic program described in the next section.
Notes
Eligible expenses do not include amounts that can be claimed as the
federal children's fitness tax credit (line 459 of your return) or
as a deduction by any person, such as the child care expenses
deduction (line 214 of your return) or
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 receive two receipts. If you receive 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 ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
-
be supervised; and
-
be suitable for children.
The program also has to meet at least one of the following criteria:
-
it contributes to the development of creative skills or expertise in an artistic or cultural activity;
-
it provides a substantial focus on wilderness and the natural environment;
-
it helps children develop and use particular intellectual skills;
-
it includes structured interaction between children where supervisors teach or help children develop interpersonal skills; or
-
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 for which you have not been or will not be reimbursed. 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.
Supporting documents - Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.
|
|
|