Principal Issues: Are fees paid to attend a 10 week program for photography lessons or a 5 consecutive day photography camp eligible for the children's arts tax credit?
Position: If all of the other criteria are met, the fees paid for photography programs qualify as eligible expenses for the CATC.
Reasons: The CATC includes fees paid for artistic or cultural activities. An artistic or cultural activity includes an activity that is intended to contribute to a child's ability to develop creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination in a discipline such as visual arts. Visual arts would include any art meant to be appreciated mainly or exclusively through sight such as drawing, painting, sculpturing and photography.