What’s in this article?
The children's art amount is a tax credit you can claim to a maximum of $500 per child for fees paid for the registration or membership of your or your spouse’s or common-law partner’s child in a program of artistic, cultural, recreational, or development activity.
This credit can be claimed by either you or your spouse or common-law partner, if you are preparing your returns together.
Note: If you are preparing your tax return separately from that of your spouse or common-law partner, our tax software cannot evaluate your returns and adjust your credits accordingly. In that instance, we recommend that the person with the highest income claims the credit.
To be eligible for this credit amount, the child must be under 16 years of age (or under 18 if the child is eligible for the disability tax credit) at the beginning of the tax year in which fees were paid for the programs.
If you have a child under 18 years of age at the beginning of the year who qualifies for the disability amount, you can claim an additional amount of $500 if you paid at least $100 on registration or membership fees for the artistic program.
Canada Revenue Agency (CRA) says…
To qualify for this amount, a program must:
- be ongoing (at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
- be supervised; and
- be suitable for children.
The program also has 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 including:
- literary arts
- visual arts
- performing arts
- it provides a substantial focus on wilderness and the natural environment;
- it helps children develop and use particular intellectual skills;
- it includes structured interaction between children where supervisors teach or help children develop interpersonal skills; or
- it provides enrichment or tutoring in academic subjects.
Note: Programs that are a part of the child’s school curriculum or academics program do not qualify.
You can claim this amount if your spouse or common-law partner has not already claimed the fees. You can also split the amount as long as the total amount being claimed is not more than the maximum amount of $500 per child.
Note: Make sure that you have told us about the dependants, for whom you will be claiming the children’s arts amount. To do this:
1. Click the HOME tab.
2. Click the ABOUT YOUR DEPENDANTS icon. Enter all the required information about your dependants.
Note: If you want to enter more than one dependant, click the +Add Another Dependant button on your screen.
Once you have told us about your dependants, follow these steps to enter the children’s arts amount:
1. Click the name of your dependant on the left-hand navigation panel. You will find yourself here:
2. Click the checkbox for Physical or artistic activities.
3. Scroll to the bottom of the page and click Continue.
4. When you arrive at the page for Sports & arts, enter your information into the tax software.
Note: If you want to enter more than one activity, click the +Add Another Artistic Activity button on your screen.
- Line 370 - Children’s arts amount (CRA website)