Completing your tax return

Enter on line 370 of Schedule 1, Federal Tax, the total amount of allowable expenses paid for each eligible child (maximum of $250 per child).

Enter an additional amount of $500 per child for each eligible child who qualifies for the disability tax credit and for whom you have paid a minimum of $100 in allowable expenses.

You can claim this amount if another person has not already claimed the same fees and the total claimed is not more than the maximum allowable amount if only one of you were making the claim.

Reimbursement of an eligible expense – You can claim only the part of the amount for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.

Supporting documents

Filing electronically or filing a paper return

Do not send any documents. Keep them in case we ask to see them later.

You should receive, or ask for, a receipt from organizations that provide prescribed programs for which you paid to have your child enrolled. The organizations will determine the part of the fee that qualifies for the children's arts amount.

If an organization provides your child with two distinct prescribed programs and one program is eligible for the children's arts amount and the other program is eligible for the children's fitness tax credit, you should receive two receipts, or only one that clearly shows the amounts paid to the organization for each distinct program.

Forms and publications

• General Income Tax and Benefit Package – Guide, return and schedules

Related topics

• Prescribed program
• 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