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

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Any activity that:

  • is intended to enhance seniors' ability to develop creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination, in an artistic or cultural discipline, such as:
    • literary arts (for example, poetry, novels, storytelling, narrative literature and novellas),
    • visual arts (for example, photography, painting, drawing and sculpture),
    • crafts (for example, embroidery, sewing, crocheting, weaving and knitting),
    • singing, music or theatre,
    • languages;
  • provides a substantial focus on wilderness and the natural environment;
  • provides a substantial focus on the use of information and communication technologies;
  • assists with the development and use of intellectual skills (for example, bridge, chess and Scrabble);
  • provides a focus on the acquisition of skills (for example, cooking, woodwork and making fishing flies).

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