Children’s Arts Amount Tax Credit

Are you aware that Children’s Arts Tax Credit is available for non-artistic activities?

New to 2011 is the Children’s Arts Tax Credit (“CATC”), which allows parents to benefit from their child’s enrolment in artistic, academic and cultural programs.  Similar to the Children’s Fitness credit, a parent can claim up to $500 per child in expenses in prescribed programs which is eligible for a 15% tax credit.  The CATC is available for children under the age of 16 or under 18 if the child is eligible for the disability amount.  Children with disabilities may also be eligible to claim an additional $500.In order to qualify, the program must be ongoing (either a minimum of eight weeks long or, in the case of children’s camps, five consecutive days), be supervised and be suitable for children.  It also needs to meet at least 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.

Some examples of programs eligible for this credit are:

ArtLanguagesPublic Speaking
ChessMusicScouting
CraftsPaintingSculpture
DramaPhotography  Sewing
Girl Guides  PotteryTutoring

Please note that the CATC cannot be claimed on expenses that are already being claimed under the Children’s Fitness Tax Credit.  In addition it cannot be claimed if the payment was to a minor (someone under the age of 18), or your spouse or common-law partner.