Manitoba Children’s Arts Amount

What’s in this article?

 

What is this?

The Manitoba Children’s Arts Amount is a non-refundable tax credit relating to costs of registration or membership in a prescribed program of artistic, cultural, recreation, or developmental activity to a maximum of $500. The child must have been under 16 at the beginning of the year, or under 18 years of age if eligible for the disability tax credit at the beginning of the year. If disabled, an additional $500 can be claimed if a minimum of $100 is paid for a prescribed artistic program.

 

Am I eligible?        

You can claim the Manitoba Children’s Arts Amount if the following conditions are met:

  • You were a resident of Manitoba on December 31st ; and
  • The child is under 16 at the beginning of the year or under 18 if eligible for the federal disability tax credit at the beginning of the year.

Canada Revenue Agency (CRA) says

Eligible expenses do not include amounts that can be claimed as the federal children's fitness amount or as a deduction by any person, such as the child care expenses deduction (line 214) or amounts that any person has claimed as a tax credit.

Programs that are part of a school curriculum are not eligible.

If an organization provides your child with two distinct prescribed programs and one program is eligible for the children's arts amount and the other program is eligible for the children's fitness amount, you should receive two receipts. If you receive only one receipt, it must clearly show the amount paid to the organization for each distinct program.

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;
  • 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.

 

Where do I claim this?

This tax credit will be automatically paid to you if you meet all of the following eligibility criteria:

  • You were a resident of Manitoba on December 31st ; and
  • The child is under 16 at the beginning of the year or under 18 if eligible for the federal disability tax credit at the beginning of the year.

 

Where can I learn more?