Prescribed program

To qualify for this amount, a program must:

• be ongoing (either a minimum of eight consecutive weeks long or, in the case of children's camps, five consecutive days long);
• be supervised; and
• be suitable for children.

The program also has to meet one of the following criteria:

• it contributes to the development of creative skills or expertise in an artistic or cultural activity;
• it provides a substantial focus on wilderness and the natural environment;
• it helps children develop and use particular intellectual skills;
• it includes structured interaction among children where supervisors teach or help children develop interpersonal skills; or
• it provides enrichment or tutoring in academic subjects.

Note
An activity that develops creative skills or expertise is only eligible if it is intended to improve a child's dexterity or co-ordination, or helps in acquiring and applying knowledge through artistic or cultural activities such as literary arts, visual arts, performing arts, music, media, languages, customs, and heritage.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules

Related topics

• Information for organizations providing prescribed programs of artistic, cultural, recreational, or developmental activity
• Line 316 - Disability amount (for self)
• Line 318 - Disability amount transferred from a dependant