Tax Credit for Children's Activities
You can claim a refundable tax credit for the physical activities (This link will open a new window) or artistic, cultural or recreational activities (This link will open a new window) of an eligible child, provided you meet all of the following conditions:
- You were resident in Québec on December 31, 2016.
- In 2016, you or your spouse on December 31, 2016 (This link will open a new window), paid to either:
- register the child in a program that is not part of a school's curriculum and that includes physical activities or artistic, cultural or recreational activities for children that take place over at least eight consecutive weeks or at least five consecutive days (in the case of a summer camp, for example); or
- obtain a membership for the child in a club, association or similar organization that offers physical activities or artistic, cultural or recreational activities for children, provided that the membership is for a minimum period of eight consecutive weeks.
- Your family income does not exceed $134,095.
- You have a receipt that constitutes proof of payment of eligible expenses (registration or membership fees). You must keep your receipt in case we ask for it.
For more information, see point 25 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).