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Line 370 – Children's arts amount You can claim up to a maximum of $250 per child for eligible fees paid in 2016 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. Topics Eligibility Conditions you must meet for you to be able to claim this amount Prescribed program Find out if the activity is eligible Completing your tax return How to calculate and claim this amount Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity Forms and publications General Income Tax and Benefit Package – Guide, return and schedules Related topics Line 214 – Child care expenses Line 316 – Disability amount (for self) Line 318 – Disability amount transferred from a dependant Lines 458 and 459 – Children's fitness tax credit Date modified: 2017-01-03 ...

Line 370 – Children's arts amount You can claim up to a maximum of $250 per child for eligible fees paid in 2016 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. Topics Eligibility Conditions you must meet for you to be able to claim this amount Prescribed program Find out if the activity is eligible Completing your tax return How to calculate and claim this amount Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity Forms and publications General Income Tax and Benefit Package – Guide, return and schedules Related topics Line 214 – Child care expenses Line 316 – Disability amount (for self) Line 318 – Disability amount transferred from a dependant Lines 458 and 459 – Children's fitness tax credit Report a problem or mistake on this page Thank you for your help! ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Agency Overview Mandate- Contributing to Canadians' Economic and Social Well-being The Canada Revenue Agency (CRA)'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. ... CRA by the Numbers- 2014-2015 $469B – Taxes and duties processed $255B – Collected through source deductions $52B – In outstanding tax debt resolved $22B – Benefits paid $21.9B – Non-compliance identified 28M – Individual income tax returns processed 23M – Telephone enquiries answered Organizational Priorities Amid increasing technological and social change, the Agency focuses on five strategic priorities to successfully and effectively deliver upon its mandate: Service: The Agency provides multiple service channels to respond to a wide range of client service needs and is working to reduce red tape to improve the service experience of taxpayers and benefit recipients. ... CRA's Provincial and Territorial (PT) Administration – 2014-2015 Individual and trust income tax – $62.2B Corporate income tax – $15.9B Harmonized sales tax – $23.5B Total PT revenues administered – $100B PT benefit programs and sales tax credits – $4.5B As a holder of large amounts of information on Canadian citizens, the CRA is often seen as a key source for the sharing of information with other government entities. ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Agency Overview Mandate- Contributing to Canadians' Economic and Social Well-being The Canada Revenue Agency (CRA)'s mandate is to: administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians. ... CRA by the Numbers- 2014-2015 $469B – Taxes and duties processed $255B – Collected through source deductions $52B – In outstanding tax debt resolved $22B – Benefits paid $21.9B – Non-compliance identified 28M – Individual income tax returns processed 23M – Telephone enquiries answered Organizational Priorities Amid increasing technological and social change, the Agency focuses on five strategic priorities to successfully and effectively deliver upon its mandate: Service: The Agency provides multiple service channels to respond to a wide range of client service needs and is working to reduce red tape to improve the service experience of taxpayers and benefit recipients. ... CRA's Provincial and Territorial (PT) Administration – 2014-2015 Individual and trust income tax – $62.2B Corporate income tax – $15.9B Harmonized sales tax – $23.5B Total PT revenues administered – $100B PT benefit programs and sales tax credits – $4.5B As a holder of large amounts of information on Canadian citizens, the CRA is often seen as a key source for the sharing of information with other government entities. ...

Box 17 – Royalties from Canadian sources Identify a box in the " Other information " area as box 17. ...

He claims a basic personal amount of $7,523.93 calculated as follows: (240 days in Canada ÷ 366 days in 2016) × $11,474 = $7,523.93 David claims $7,523.93 on line 300 of his Schedule 1. ... Jennifer can claim an age amount calculated as follows: Prorate the maximum age amount of $7,125. (276 days in Canada ÷ 366 days in 2016) × $7,125 = $5,372.95 (A) Prorate the base income amount of $35,927. (276 days in Canada ÷ 366 days in 2016) × $35,927 = $27,092.49 (B) Since Jennifer's net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows: $30,000 – $27,092.49 = $2,907.51 (excess amount) $2,907.51 × 15 % = $436.13 (C) The age amount that Jennifer can claim is (A) minus (C): $5,372.95 – $436.13 = $4,936.82 Jennifer claims $4,936.82 on line 301 of her Schedule 1. ... Suzanne can claim a spouse or common-law partner amount calculated as follows: Prorate the maximum spouse or common-law partner amount of $11,474 (100 days in Canada ÷ 366 days in 2016) × $11,474 = $3,134.97 Subtract spouse's or common-law partner's net income. $3,134.97 – $800.00 = $2,334.97 Suzanne claims $2,334.97 on line 303 of her Schedule 1. ...

He claims a basic personal amount of $7,523.93 calculated as follows: (240 days in Canada ÷ 366 days in 2016) × $11,474 = $7,523.93 David claims $7,523.93 on line 300 of his Schedule 1. ... Jennifer can claim an age amount calculated as follows: Prorate the maximum age amount of $7,125. (276 days in Canada ÷ 366 days in 2016) × $7,125 = $5,372.95 (A) Prorate the base income amount of $35,927. (276 days in Canada ÷ 366 days in 2016) × $35,927 = $27,092.49 (B) Since Jennifer's net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows: $30,000 – $27,092.49 = $2,907.51 (excess amount) $2,907.51 × 15 % = $436.13 (C) The age amount that Jennifer can claim is (A) minus (C): $5,372.95 – $436.13 = $4,936.82 Jennifer claims $4,936.82 on line 301 of her Schedule 1. ... Suzanne can claim a spouse or common-law partner amount calculated as follows: Prorate the maximum spouse or common-law partner amount of $11,474 (100 days in Canada ÷ 366 days in 2016) × $11,474 = $3,134.97 Subtract spouse's or common-law partner's net income. $3,134.97 – $800.00 = $2,334.97 Suzanne claims $2,334.97 on line 303 of her Schedule 1. ...

Box 15 – Foreign income Identify a box in the " Other information " area as box 15. ... If you cannot report the amount in Canadian currency, see the instructions for Box 27 – Foreign currency. ...