Ontario Children's Activity Tax Credit

What’s in this article?

 

What is this?

The Ontario children’s activity tax credit helps parents with the cost to register their child in fitness and certain non-fitness activities by reducing the income tax you may owe.

For the year 2015, you can claim a maximum of $551 per child in eligible expenses and receive a 10% credit for a child under the age of 16. For a child that qualifies for the disability amount and is under 18, you can claim an additional $551.

 

Am I eligible?

You may qualify for this credit if you were a resident in Ontario on December 31, 2015 and you or your spouse or common-law partner paid fees in the tax year to register your child (or your spouse’s or common-law partner’s child) in an eligible activity.

Eligible activities must be supervised. Eligible fitness activities must require a significant amount of physical activity that contributes to cardio-respiratory endurance and one or more of the following:

  • Muscular strength
  • Muscular endurance
  • Flexibility
  • Balance

Eligible non-fitness activities must fall under one of the following categories:

  • Instruction in language, music, dramatic arts, dance and visual arts
  • Enrichment or tutoring in academic subjects
  • Activities with focus on wilderness and natural environment
  • Activities with focus on helping children develop and use intellectual skills
  • Structured interaction with children where supervisors teach or develop interpersonal skills

The activity must have a weekly program of at least eight consecutive weeks or a daily program of at least five consecutive days, or be a membership in an organization that allows children to choose from a variety of activities and lasts eight consecutive weeks.

An activity that is a part of a school’s curriculum is not qualified for this credit.

Note: Eligible expenses that qualify for both the federal child care expenses and children’s activity tax credit, must first be claimed as a child care expense. The unused portion can then be claimed under the children’s activity tax credit.

Keep all receipts for the programs in which your child is enrolled, in case the CRA asks to see them at a later date.

Note: Eligible expenses for Ontario children’s activity tax credit can be the same as the federal amount.

 

Where do I claim this?

Important: Before you begin, make sure you tell us that you lived in ONTARIO on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

You must also make sure that you have told us about the dependants, for whom you will be claiming the children’s activity tax credit. 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 claim the Ontario children's activity tax credit:

  1. Click the name of your dependant on the left-hand navigation panel. You will find yourself here:
  2. Under the EXPENSES section, click the checkbox for Physical or artistic activities.
  3. Scroll to the bottom of the page and click Continue.

When you arrive at the page for Sports & arts, enter your information into the software under the heading Ontario children's activity tax credit.

 

Where can I learn more?