Children’s fitness and arts tax credits

Did you know? The children’s arts tax credit and the children’s fitness tax credit allow you to claim a 15% non-refundable tax credit on an amount up to $500 per child per credit on the fees you’ve paid in 2013 to register a child in a prescribed program

Important facts

Eligible activities for the children’s arts tax credit include artistic or cultural activities such as art classes, piano lessons, and tutoring, as well as other activities that are intended to improve a child’s dexterity or co-ordination.
Eligible activities for the children’s fitness tax credit include strenuous games like hockey or soccer and activities such as golf lessons, horseback riding, sailing, and bowling, as well as others that require a similar level of physical activity.
You can claim these credits for your child, as well as for the child of your spouse or common-law partner.
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 the eligible expenses were paid.
You can claim an additional amount of $500 for each eligible child who qualifies for the disability amount and for whom you paid a minimum of $100 in registration or membership fees.
Two parents can claim eligible fees for the same child, as long as they do not claim the same fees and the combined amount is not more than $500.
Don’t forget to save your receipts.

For more information on the children’s arts tax credit, go to www.cra.gc.ca/artscredit, and for the children’s fitness tax credit, go to www.cra.gc.ca/fitness.