Refundable Tax Credit for chlidren's activities -
Quebec
You can claim a refundable tax credit for the physical
activities or artistic, cultural, or recreational activities of an
eligible child, if you meet all the
requirements.
A) You were resident in Quebec on December 31 of the
tax year;
B) You or your spouse on December
31 2021 have paid in the tax
year fees for recognized activities.
C) Your family net income does not exceed the
maximum allowable. (Your family income is the amount on
line 275
of you and your spouse on December 31 of 2021).
D) You have a receipt that constitutes a proof of payment
of eligible expenses for eligible activities. We suggest
you keep your receipt to provide it to Revenu
Quebec upon request.
For the first year, in 2013 was at $100 per child at a rate of
20% for the 2013 taxation year, so a refundable credit of $20. This
limit will increase gradually by increments of $100 per year up to
$500 per child at a rate of 20% as of the 2017 taxation year, for a
refundable credit amount of $00 at term.
For a child who is entitled to the tax credit for disabled
persons, the amount of the refundable credit will be twice as
high.
The eligible child of an individual is any child of the
individual who, at the beginning of a particular taxation year, is
at least 5 but not yet 16 years of age, or not yet 18 years of age
if the children have a severe and prolonged impairment in mental or
physical functions.
For more information on this credit, please consult the
following link:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-462/point-25/
To claim this credit, please follow these steps:
1. On the child's file, On the "Left-side menu of the
Interview tab", select either the "Fitness and
recreation" or "Children's arts
amount".
2. On the screen to your right, enter the name of the activity and
the amount paid in the tax year.
3. The credit will be transferred by default by the program to the
person with the highest income, to line 462 of the Quebec return
with the code 25 displayed on line 461.
4. However, if you want to share this Quebec credit, in the child's
file, select the "Controls" in the
"Left-side menu on the Interview tab" and in the
section "Quebec activity tax credit", enter the
relevant information.
You can also consult the Guide published by Revenu Québec, in
"Tax credit for children's activities" (line 462
of section 25)
ID: 20211117103403DE.xml
Webpage: KPA365-20211117103403DE.htm
