Eligibility
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Eligibility
The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit) at the beginning of the year in which an eligible arts expense was paid.
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.
Children with disabilities – If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed artistic program.
Notes
Eligible expenses do not include amounts that can be claimed as the federal children's fitness tax credit (lines 458 and 459) or as a deduction by any person, such as the child care expenses deduction (line 214) or amounts that any person has claimed as a tax credit.
Programs that are part of a school curriculum are not eligible.
Example
Rick and Andrea have two children under 16 years of age, Adam and Chloe. Every year, Adam plays in a minor hockey league and attends a week-long music camp in the summer, while Chloe plays competitive soccer and takes art lessons.
With the children's arts amount, Rick and Andrea may claim between them up to $250 for Adam's music camp and up to $250 for Chloe's art lessons – this is in addition to eligible expenses of up to $500 they may claim for Adam's hockey and up to $500 for Chloe's soccer under the children's fitness tax credit (line 459).
As a result, in 2016, Rick and Andrea may claim up to $500 for the children's arts amount and up to $1,000 for the children's fitness tax credit amount for their children's activities.
Forms and publications
Related topics
- Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity
- 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