What types of deductions can I claim for my children's activities?

 

Federal Children’s Fitness Tax Credit

If you have a child under the age of 16 years during the tax year, and if your child participated in an eligible athletic activity, you can claim the federal Children’s fitness tax credit. The program that your child is enrolled in must have at least five consecutive days of activity (such as a camp) or eight consecutive weeks of activity. Here are some examples of eligible athletic activities:

  • Hockey
  • Golf lessons
  • Horse-back riding
  • Sailing
  • Bowling
  • Soccer
  • Snowboarding, skiing
  • Dancing
  • Swimming
  • Ice skating

Click this link to learn more about the eligibility of your child’s fitness activity or program.

If your child is under the age of 18 years during the tax year and has a disability tax certificate on file, and if you paid at least $100 in athletic fees for your child, you are entitled to an additional $500.

Programs that are part of a school curriculum are not eligible for Children’s fitness tax credit.

Provincial Children’s Fitness Amount

In addition to the federal Children’s fitness tax credit, the following provinces offer additional Children’s fitness amounts:

  • British Columbia
  • Saskatchewan
  • Manitoba
  • Ontario
  • Quebec
  • Yukon

British Columbia has a Children’s Fitness Equipment amount which will be added to the existing Children’s fitness amount, to cover the cost of fitness equipment. The maximum amount of the provincial fitness tax credit is $500, and the maximum amount of the BC fitness equipment credit will be $250. This is a non-refundable tax credit.

Saskatchewan has an Active Families tax benefit, only available to families with a net income of less than $60,000. This refundable tax credit is for fees paid to register children under the age of 18 in eligible cultural, recreational, or sporting programs. The maximum credit per child is $150.

Manitoba has the same provincial fitness credit as the federal Children’s fitness amount. An additional tax credit amount of $500 is available for children under 18 with a disability tax certificate on file.

Ontario has a refundable Children’s Activity tax credit, which includes the athletic activities mentioned in the federal Children’s fitness amount, as well as activities such as music, chess, gardening, and art. The maximum refundable amount that can be claimed is 10% of $500 of eligible activities for children aged 16 years or younger, on December 31st of the tax year. If your child qualifies for the disability tax credit and is 18 of age or less on December 31st of the tax year, and if you paid at least $100 towards an eligible program, you can claim an additional $551. This tax credit can be claimed by either spouse, or shared between spouses.

Note: If any eligible activity tax credits or children fitness amounts also qualify as child care costs, you have to claim them against the child care cost credit first, and then you can apply any amounts left over towards the activity or fitness tax credit.

Quebec offers a refundable tax credit for physical, cultural, or recreational activities. Your child must meet all of the following eligibility criteria:

  • Must be a resident in Quebec on December 31st of the tax year
  • Must be registered in a program that includes physical, artistic, cultural, or recreational activities
  • The program must take place over one of the following time periods:
    • At least eight weeks
    • At least five consecutive days (camp)
    • As a membership in a club, association, or similar organization that offers physical, artistic, cultural, or recreational activities for children, for a minimum period of eight consecutive weeks

Yukon offers non-refundable children’s fitness tax credit, for families whose income is less than $131,260. You must be a resident of the Yukon, and you must meet all of the federal Child fitness amount criteria in order to be able to claim this deduction. If your child also has a disability tax certificate on file and you paid at least $100 to register them in an eligible program, you can claim an additional $500.

Where can I learn more?

 

Federal Children’s Arts Amount

If your child is under the age of 16 years at the beginning of the tax year and is enrolled in one of the following artistic activities, you are entitled to non-refundable Children’s arts amount:

  • Poetry, novels
  • Storytelling
  • Narrative literature
  • Fictional essays and short stories
  • Photography
  • Painting, drawing
  • Sculpture
  • Theatre
  • Singing, music
  • Media (such as radio, television, film, video and digital arts)
  • Languages
  • Girl guides, boy scouts
  • Tutoring in academic subjects

If your child is under the age of 18 years during the tax year and is eligible for the disability amount, and if you paid at least $100 to enroll them in an eligible artistic program, you are entitled to an additional $500 credit.

Programs that are part of the school curriculum are not eligible for the Children’s arts amount.

Provincial Children’s Arts Amount

In addition to the federal Children’s arts amount, the following provinces offer additional children’s arts amounts:

  • British Columbia
  • Saskatchewan
  • Manitoba
  • Ontario
  • Quebec
  • Yukon

British Columbia offers a non-refundable Children’s arts amount. Eligible expenditures are the same as the federal credit for fees up to $500. If your child is eligible for the disability tax credit and you paid at least $100 towards an eligible artistic program, your credit is increased to $1000.

Saskatchewan has an Active Families Benefit available to families with a net income of less than $60,000. It is a refundable tax credit for child registration fees in eligible cultural, recreational, or sporting programs, provided the child is under the age of 18 years. The maximum credit per child is $150.

Manitoba has a non-refundable Children’s arts amount. The eligibility criteria is the same as the eligibility for the federal Children’s arts amount program.

Ontario has a Children’s Activity tax credit that covers both fitness and non-fitness activities. Fitness activities are the same as those detailed in the federal Children’s fitness tax credit. Non-fitness activities include instruction in music, dramatic arts, dance and visual arts, language instruction, activities with substantial focus on wilderness and the natural environment, activities with a substantial focus on helping children develop and use intellectual skills, enrichment or tutoring in academic subjects, or structured interactions among children where supervisors teach or help children develop interpersonal skills. The program cannot be part of a school curriculum, and must take place over one of the following time periods:

  • At least eight weeks
  • At least five consecutive days (camp)
  • A membership in a club, association, or similar organization for a period of eight consecutive weeks that allows children to choose their activity

Quebec offers a refundable tax credit for physical, cultural, or recreational activities if your family’s income is less than $131,260. The program cannot be part of a school curriculum, and your child must meet all of the following eligibility criteria:

  • Must be a resident in Quebec on December 31st of the tax year
  • The program must take place over one of the following time periods:
    • At least eight weeks
    • At least five consecutive days (camp)
    • As a membership in a club, association, or similar organization that offers physical, artistic, cultural, or recreational activities for children, for a minimum period of eight consecutive weeks

Yukon offers a non-refundable Children’s arts amount. You must be a resident of the Yukon, and you must meet all of the federal Children’s arts amount criteria in order to claim this deduction.

 

Where can I learn more?