Canada Revenue Agency
www.cra.gc.ca
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Eligibility
The child must have been under 16 years of age or under 18 years of age if eligible for the disability amount at the beginning of the year in which an eligible expense was paid.
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.
Children with disabilities - If the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed as long as a minimum of $100 is paid on registration or membership fees for a prescribed program.
Notes
Eligible expenses do not include amounts that can be
claimed as the federal children's fitness amount or as a
deduction by any individual, such as the child care
expenses deduction (line 214). As well, eligible expenses
do not include amounts that have been claimed as a tax
credit by any individual.
Programs that are part of a school curriculum are not
eligible.
Example
Rick and Andrea have two children under 16 years of age, Adam and Chloe. Every year, Adam plays in a minor hockey league and attends a week-long music camp in the summer, while Chloe plays competitive soccer and takes art lessons. With the children's arts amount, Rick and Andrea may claim between them up to $500 for Adam's music camp and up to $500 for Chloe's art lessons - this is in addition to eligible expenses of up to $500 they may claim for Adam's hockey and up to $500 for Chloe's soccer under the children's fitness amount. As a result, in 2011, Rick and Andrea may claim up to $1,000 for the children's arts amount and up to $1,000 for the children's fitness amount for their children's activities.
