25. Tax credit for children's activities (Line 462)
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 (This link will open a new window), 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 (your family income is the amount on line 275 of your return plus, if applicable, the amount on line 275 of the return of your spouse on December 31, 2016).
- 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.
- In the case of a program that lasts at least five consecutive days, more than 50% of its daily activities must include a significant amount of physical activity or artistic, cultural or recreational activities.
- In the case of a weekly program that lasts at least eight consecutive weeks, all or almost all the activities must include a significant amount of physical activity or artistic, cultural or recreational activities.
- A program of extracurricular activities offered by a school is not considered to be part of the school's curriculum.
- The activities must be supervised.
You or your spouse was not resident in Canada in 2016
If, for all or part of 2016, you or your spouse was not resident in Canada, you must take into account in calculating your family income all the income you and your spouse earned, including any income earned while you or your spouse was not resident in Canada.
Calculating the tax credit
The tax credit is equal to 20% of the eligible expenses (registration or membership fees). The maximum amount of such expenses is $400 per child, for a maximum tax credit of $80 per child. If the child has a severe and prolonged impairment in mental or physical functions and the eligible expenses are $100 or more, you can add $400 to the amount of the expenses. Note, however, that the total of the two amounts (that is, $400 plus the amount of the eligible expenses) cannot exceed $800 per child, for a maximum tax credit of $160 per child.
Use the work chart below to calculate the amount of the tax credit to which you are entitled. Calculate a separate amount for each eligible child and then add the amounts for all the eligible children together. Carry the total to line 462 of your income tax return.
Splitting the tax credit
If another person is also entitled to this tax credit for the same eligible child, the two of you can split the amount of the credit. While you can choose how to split the credit, the total amount claimed by both of you cannot exceed the amount to which you would have been entitled if only one of you were claiming the credit.
Expenses that are not considered eligible expenses
You cannot claim the tax credit for any of the following expenses:
- fees paid for a program of activities offered by a person who, at the time of payment, was either your spouse or under 18 years of age;
- fees for which anyone (you, your spouse or another person) received, or is entitled to receive, a reimbursement, unless the reimbursement was included in that person's income and cannot be deducted elsewhere in that person's income tax return;
- fees that were used to calculate another deduction or refundable or non-refundable tax credit claimed by you, your spouse or another person.
- fees paid for an excellence in sport (Sport-Études) program.