Eligibility of children's arts tax credit

To be eligible for children's arts amount, the child must have been under age 16 (under 18 if the child is eligible for disability tax credit) at the beginning the year in which an eligible arts expense was paid. 

Activities

Eligible activities will include an activity that

  • contributes to the development of creative skills or expertise in an artistic or cultural activities. It is only eligible if it is intended to improve a child's dexterity or co-ordination, or helps in acquiring and applying knowledge through artistic or cultural activities such as literacy arts, visual arts, performing arts, music, media, languages, customs, and heritage;
  • provide a substantial focus on wilderness and the natural environment;
  • helps children develop and use particular intellectual skills; or
  • provides enrichment or tutoring in academic subjects.

Program

To be eligible, the program must be ongoing (a minimum of eight consecutive weeks duration or, in the case of children's camp, five consecutive days), supervised, and suitable for children.

Programs that are part of a school curriculum are not eligible for children's arts amount.

 

Additional information