Children's Arts Tax Credit (CATC)
Line 370 - Children's arts amount
You can claim to a maximum of $500 per child the fees paid in 2011 relating to the cost of registration or membership of your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity.
Topics about Line 370 - Children's arts amount
Completing your tax return
Families may be able to claim a non-refundable tax credit of up to $75 per child for eligible expenses (maximum $500) of enrolling in a prescribed program of artistic, cultural, recreational, or developmental activity.
- What is the Children's Art Tax Credit (CATC)?
- How much can I claim for each of my children?
- How is the credit calculated?
- How will I claim the CATC?
- What programs are eligible for the CATC?
- What are eligible activities?
- What do creative skills or expertise in artistic or cultural activities involve?
- What expenses are eligible for the CATC?
- What expenses are ineligible for the CATC?
- I paid fees for my child to attend a program that involves both physical activity and artistic, cultural, recreational and developmental activities. Can I claim both the CATC and the Children's Fitness Tax Credit?
- How do I know if a program is eligible for the CATC?
- Should I ask for a receipt?
- What does the CRA consider to be an acceptable receipt?
- Where can I get more information about this new tax credit?
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