Completing your tax return
Enter on line 365 of Schedule 1, Federal Tax, the total amount of allowable expenses paid for each eligible child (maximum of $1,000 per child).
Enter an additional amount of $500 per child for each eligible child who qualifies for the disability amount and for who you have paid a minimum of $100 in allowable expenses.
You can claim this amount as long as another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.
Reimbursement of an eligible expense - You can claim only the part of the amount for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is reported as income, (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.
Filing electronically or a paper return
Keep all your documents in case we ask to see them at a later date.
You should receive, or ask for, a receipt from organizations that provide prescribed programs of physical activity for which you paid to have your child enrolled. The organizations will determine the part of the fee that qualifies for the children's fitness amount.
If an organization provides your child with two distinct prescribed programs and one program is eligible for the children's fitness amount and the other program is eligible for the children's arts amount, you should receive two receipts, or only one receipt that clearly shows the amounts paid to the organization for each distinct program.
It is not an organization's responsibility to determine whether or not a child is eligible for the disability tax credit. If you tell an organization that a child is eligible for the disability tax credit, the organization should issue a receipt accordingly.
Forms and publications
- Information for organizations providing prescribed programs of physical activity
- Line 316 - Disability amount (for self)
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