What is the children’s arts tax credit amount?

The children’s arts tax credit allows parents to claim up to $500 per child for arts-related activities such as artistic activities, cultural activities, recreational activities, or development activities for which the child was enrolled.

What are the eligibility criteria for the children’s arts tax credit?

The child must have been under 16 years of age at the beginning of the year in which an eligible arts expense was paid.

Also 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 among children where supervisors teach or help children develop interpersonal skills; or
  • it provides enrichment or tutoring in academic subjects.

Sarb Cheema