Through the Next Phase of Canada's Economic Action Plan, the federal government introduced a 15% non-refundable Children's Arts Tax Credit to better recognize the costs associated with children's artistic, cultural, recreational and developmental activities.
About the Program
The Children's Arts Tax Credit is available for a wide range of activities that contribute to a child's development, but which are not eligible for the Children's Fitness Tax Credit. The credit is provided for up to $500 of eligible expenses per child, and is otherwise based on eligibility conditions for the Children's Fitness Tax Credit.
Who Is Eligible
The credit is available in respect of children under the age of 16 for registration costs associated with participation in qualifying supervised activities. For children eligible for the Disability Tax Credit, the age limit is raised by two years and an additional $500 non-refundable amount is provided.
Families can claim the credit when they file their tax return.