Our services might be eligible for a tax-deduction. Please check with your accountant for your specific case. We quote here the relevant information from the government websites and the links to where the information came from.
Children’s Arts Tax Credit (CATC)
http://www.cra-arc.gc.ca/gncy/bdgt/2011/qa01-eng.html#_Toc288625243
The CATC will let you claim eligible expenses of up to $500 per year for each of your children who are:
- under 16 years of age at the beginning of the year in which the expenses are paid; or
- under 18 years of age at the beginning of the year in which the expenses are paid if the child is eligible for the disability tax credit.
Also, if at least $100 in eligible expenses has been paid for a child eligible for the disability tax credit, an additional amount of $500 can be claimed for that child.
Eligible activities will include an activity that:
- contributes to the development of creative skills or expertise in artistic or cultural activities;
- provides a substantial focus on wilderness and the natural environment;
- helps children develop and use particular intellectual skills;
- includes structured interaction among children where supervisors teach or help children develop interpersonal skills; or
- provides enrichment or tutoring in academic subjects.
Ontario Children’s Activity Tax Credit
http://www.fin.gov.on.ca/en/catc/
The CATC includes activities that fall into two categories: fitness and non-fitness. Eligible activities must be supervised and must be suitable for children.
The criteria for fitness activities are the same as for the federal Children’s Fitness Tax Credit. Eligible non-fitness activities must fall under one of the categories such as the arts and other institutional or organized activities.
Eligible activities must be supervised and be suitable for children, and fall into one of two categories, fitness activity and non-fitness activity.
Eligible fitness activity must require a significant amount of physical activity that contributes to cardio-respiratory endurance, plus one or more of muscular strength, muscular endurance, flexibility, and balance.
Non-fitness activity must fall under at least one of the following categories to be eligible:
- instruction in music, dramatic arts, dance, and visual arts
- language instruction
- activities with substantial focus on wilderness and the natural environment
- activities with a substantial focus on helping children develop and use intellectual skills
- structured interaction among children where supervisors teach or help children develop interpersonal skills
- enrichment or tutoring in academic subjects
Additionally, to qualify for this credit, the activity must be:
- a program that is not part of a school’s curriculum and that is a weekly program with a minimum duration of eight consecutive weeks, or a daily program with a minimum duration of five consecutive days; or
- a membership in an organization that lasts at least eight consecutive weeks and that allows children to choose from a variety of activities.
List of allowable medical expenses
“Tutoring services used by, and which are supplementary to the primary education of, a person with a learning disability or an impairment in mental functions, and paid to someone in the business of providing such services who is not related to the person being tutored. A medical practitioner must certify in writing that these services are necessary.”