Children's Art Tax Credit

Children's Art Tax Credit

The Following Information has been taken from the Canada Revenue Agency Website.

Line 370 - Children's arts amount
You can claim to a maximum of $500 per child the fees paid in 2013 relating to the cost of registration or membership of your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity.

The child must have been under 16 years of age (or under 18 years of age if eligible for the disability amount) at the beginning of the year in which an eligible expense was paid.
You can claim this amount as long as another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.
Children with disabilities - If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed as long as a minimum of $100 is paid for registration or membership fees for a prescribed program.

To qualify for this amount, a program must:
• be ongoing (a minimum of eight consecutive weeks duration, or in the case of children's camps, five consecutive days);
• be supervised; and
• be suitable for children.
• it contributes to the development of creative skills or expertise in an artistic or cultural activity;

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