Children’s arts tax credit

You can claim a 15% non-refundable children’s arts tax credit based on up to $25028 in eligible expenses per eligible child. The definition of an eligible child, as well as the additional $500 supplement for disabled children parallels the children’s fitness tax credit rules (see topic 96). Eligible programs include those that consist of artistic, cultural, recreational or developmental activities.

The 2016 federal budget has eliminated the children’s arts credit for 2017 and subsequent taxation years.


28  $500 prior to the 2016 taxation year.