Children's Fitness & Arts Tax Credit
Please Note: Change in Federal 2016 Budget
The Federal 2016 Budget reduced the 2016 Children's Fitness Tax Credit amount to $500 from $1,000 and reduced the 2016 Children's Arts Tax Credit amount to $250 from $500. Both the Children's Fitness Tax Credit and the Children's Arts Tax Credit have been eliminated for 2017 and subsequent years. The additional tax credit for a child with a disability will remain at $500 from the 2016 taxation year.
Many of the City of Burnaby's physical activity or arts programs for preschool, children and teens may be eligible for the federal Children’s Fitness Tax Credit or the Children's Arts Tax Credit. The Children’s Fitness Tax Credit and the Children's Arts Tax Credit are federal non-refundable, personal tax credits up to $500 per eligible child for Fitness Tax Credit and $250 per eligible child for Arts Tax Credit. This credit may be claimed for the 2016 calendar year by parents who have registered their child in eligible programs.
Children with Disabilities
If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity.
Programs that May Qualify
The City of Burnaby has created a list of programs for the 2016 tax year that may qualify for the Children’s Fitness Tax Credit or the Children's Arts Tax Credit based on the definitions by the Federal Government. Remember to attach this list to your receipt for income tax purposes.
The receipt you received when you signed up for the program can be used for income tax purposes. Remember to keep your receipts. If you require a replacement copy, please contact your local recreation centre. Note: please allow time to have your request processed. You must keep your receipts for your records, but you do NOT have to submit them with your income tax return.
Payments must have been made in 2016. Programs that were paid for during the 2015 calendar year and a portion or the entire program was not delivered until 2016, are not eligible.
Your child was under 16 years OR your child with a disability was under 18 years at the beginning of 2016.
Program must be ongoing, which means they must be a minimum of eight consecutive weeks. In the case of children’s camps, the camp must be for five consecutive days. Note: that some of our programs have the same name, but vary in duration. Please double check that the program your child was registered in meets the minimum duration.
Rick and Andrea have two young children, Adam and Chloe. Every year, Adam plays in a minor hockey league and attends a week-long music camp in the summer, while Chloe plays competitive soccer and takes art lessons. With the Children's Arts Tax Credit, Rick and Andrea my claim between them up to $250 for Adam's music camp and up to $250 for Chloe's art lessons, this is in addition to eligible expenses of up to $500 they may claim for Adam's hockey and up to $500 for Chloe's soccer under the Children's Fitness Tax Credit. As a result, in 2016, Rick and Andrea may claim a credit on up to $1,500 in expenses for their children's activities.
For more information contact the Canada Revenue Agency: