Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Are the costs of driving school eligible for the CATC?
Position: No
Reasons: Legislation
XXXXXXXXXX
2012-043419
George A. Robertson, CMA
October 5, 2012
Dear XXXXXXXXXX:
Re: Children's Arts Tax Credit (CATC)
This is in response to your January 23, 2012 request on our views whether the costs of a driving school would be an eligible expense for the CATC.
One of the criteria for the CATC is that at the beginning of the year that the eligible expense was paid, the child must have been under 16 years of age, or under 18 years of age if eligible for the disability amount. Also, a prescribed program has to meet 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 among children where supervisors teach or help children develop interpersonal skills; or
- it provides enrichment or tutoring in academic subjects.
In our view, driver training would not be eligible for the CATC. You can find more information about the CATC on the CRA Web site at www.cra.gc.ca/artscredit.
Yours truly,
Sharmini Ratnasingham
for Director
Financial Industries Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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