Completing your tax return

Enter on line 370 of Schedule 1, Federal Tax, the total amount of allowable expenses paid for each eligible child (maximum of $500 per child).

Enter an additional amount of $500 per child for each eligible child who qualifies for the disability amount and for whom you have paid a minimum of $100 in allowable expenses.

You can claim this amount provided 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 only claim 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.

Supporting documents

Filing electronically or filing a paper return
Do not send any documents. 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 for which you paid to have your child enrolled. The organizations will determine the part of the fee that qualifies for the children's arts amount.

Forms and publications

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

Related topics

• Prescribed program
• Line 316 - Disability amount (for self)
• Line 318 - Disability amount transferred from a dependant