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

Eligibility
Conditions you must meet for you to be able to claim this amount

Prescribed program
Find out if the activity is eligible

Completing your tax return
How to calculate and claim this amount

Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity

Children's arts tax credit

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.

  1. What is the Children's Art Tax Credit (CATC)?
  2. How much can I claim for each of my children?
  3. How is the credit calculated?
  4. How will I claim the CATC?
  5. What programs are eligible for the CATC?
  6. What are eligible activities?
  7. What do creative skills or expertise in artistic or cultural activities involve?
  8. What expenses are eligible for the CATC?
  9. What expenses are ineligible for the CATC?
  10. 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?
  11. How do I know if a program is eligible for the CATC?
  12. Should I ask for a receipt?
  13. What does the CRA consider to be an acceptable receipt?
  14. Where can I get more information about this new tax credit?
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