To qualify for this amount, a program must:
- be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
- be supervised; and
- be suitable for children.
The program also has to meet at least 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 between children where supervisors teach or help children develop interpersonal skills; or
- it provides enrichment or tutoring in academic subjects.
An activity that develops creative skills or expertise is eligible only 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
- 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
- Lines 458 and 459 - Children's fitness tax credit
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