Artistic, cultural or recreational activity (for the purposes of the tax credit for children's activities)

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Any activity that

  • is intended to contribute to the child's ability to develop creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination in an artistic, cultural or recreational discipline, such as
    • literary arts (for example, poetry, novels, storytelling, narrative literature, fictional essays and short stories),
    • visual arts (for example, photography, painting, drawing, design, sculpture and architecture),
    • performing arts (for example, theatre, dance, singing, circus acts and miming),
    • music,
    • media (for example, radio, television, film, video and digital arts),
    • languages, customs and heritage;
  • provides a substantial focus on wilderness and the natural environment;
  • assists with the development and use of intellectual skills;
  • includes structured interaction among children where supervisors teach or assist children to develop interpersonal skills;
  • provides enrichment or tutoring in academic subjects.

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