Children’s Art Amount

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 expense was paid.

You can claim this amount as long as another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.

Children with disabilities – If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed as long as a minimum of $100 is paid on registration or membership fees for aprescribed program.

Eligible expenses do not include amounts that can be claimed as the federal children’s fitness amount or as a deduction by any individual, such as the child care expenses deduction (line 214). As well, eligible expenses do not include amounts that have been claimed as a tax credit by any individual.

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

To qualify for this amount, a program must:

  • be ongoing (either a minimum of eight consecutive weeks long or, in the case of children’s camps, five consecutive days long);
  • be supervised; and
  • be suitable for children.

The program also has to meet 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 among children where supervisors teach or help children develop interpersonal skills; or
  • it provides enrichment or tutoring in academic subjects.

An activity that develops creative skills or expertise is only eligible if it is intended to improve a child’s dexterity or co-ordination, or helps in acquiring and applying knowledge through artistic or cultural activities such as literary arts, visual arts, performing arts, music, media, languages, customs, and heritage