Dependant's physical or artistic activities

What’s in this Article?

 

What is this?

You can claim a tax credit for your dependant’s physical or artistic activities. Also known as the Children’s Fitness Amount and Children’s Arts Amount, these federal tax credits are designed to help you with the cost to register your or your spouse’s or common-law partner’s child in a qualifying physical activity program or a program of artistic, cultural, recreational, or development activity.

Starting in 2015, the fitness amount is a refundable tax credit. The arts amount remains a non-refundable tax credit.

If you are a Québec resident, you can claim a tax credit for the physical activities or artistic, cultural or recreational activities of an eligible child.

 

Am I eligible?

Children’s Fitness Amount (physical activities)

Canada Revenue Agency (CRA) says…

You can claim to a maximum of $1,000 per child the fees paid in the year relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program of physical 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 fitness expense was paid.

In addition, the qualifying physical activity must be ongoing (at least eight consecutive weeks or, in the case of children’s camps, five consecutive days), suitable for children, supervised, and must enhance the cardio-respiratory endurance of the child and one or more of:

  • Muscular strength
  • Muscular endurance
  • Flexibility
  • Balance

Examples of physical activity include soccer, skating, dancing, karate, swimming, and hockey.

Children’s Arts Amount (artistic activities)

Canada Revenue Agency (CRA) says…

You can claim to a maximum of $500 per child the fees paid in the year relating to the cost of registration or membership for 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 tax credit) at the beginning of the year in which an eligible arts expense was paid.

In addition, the prescribed program must be ongoing (at least eight consecutive weeks or, in the case of children’s camps, five consecutive days), be suitable for children, and be supervised, and meet one of the following:

  • 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 between children where supervisors teach or help children develop interpersonal skills; or
  • It provides enrichment or tutoring in academic subjects.

Examples of a prescribed program include literary arts, music, languages, performing arts, customs, and heritage.

 

Québec tax credit for Children’s Activities

You can claim this refundable tax credit if:

  • You were resident in Québec on December 31;
  • You or your spouse on December 31 paid to either
    • Register the child in a program that is not part of a school's curriculum and that includes physical activities or artistic, cultural or recreational activities for children that take place over at least eight consecutive weeks or at least five consecutive days (in the case of a summer camp, for example);or
    • Obtain a membership for the child in a club, association or similar organization that offers physical activities or artistic, cultural or recreational activities for children, provided that the membership is for a minimum period of eight consecutive weeks.
  • Your family income does not exceed the maximum threshold specified by Revenu Québec; and
  • You have a receipt as proof of payment for eligible expenses you paid.

 

Where do I claim this?

 

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 fitness 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 Physical Activity button on your screen.

 

Where can I learn more?