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 MB428) at the start of the year an eligible arts expense was paid.
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.
Children with disabilities
If the child is eligible for the disability tax credit and is under 18 years of age at the start of the year, you can claim an additional $500 if at least $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 for the fitness amount (line 58325 of
Form MB428) 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 fitness amount, 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:
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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 has to 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.
Note
Only residents of Manitoba are eligible for this amount. If
you were not a resident of Manitoba at the end of the
year, you cannot claim this non-refundable tax credit
when calculating your Manitoba tax even if you may
have received income from a source in Manitoba
in 2024.
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