Spending your weekends running around to hockey rinks and dance recitals is a big part of being a parent. To encourage children to participate in sports and cultural activities, the Quebec government has created the refundable Tax Credit for Children’s Activities. This credit refunds a portion of the cost of the activities to eligible parents.
The Quebec Tax Credit for Children’s Activities is a refundable credit, meaning you can claim it even if you do not have any income tax to pay.
To be eligible for this credit, you must the parent of a child between six and 18 years of age who participates in physical, artistic, cultural or recreational activities.
Physical activities are defined as any activity that contributes to cardiorespiratory endurance and the development of muscular strength, muscular endurance, flexibility or balance. This can include horseback riding, but not activities where a child rides on or in a motor vehicle.
Artistic, cultural or recreational activities are activities that are intended to contribute to the child’s ability to develop creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination in an artistic, cultural or recreational discipline.
Additionally, you must meet all of the following conditions:
- Be a resident of Quebec on December 31 of the year for which you are claiming the credit;
- You or your spouse paid to either register the child in a program that includes one of the eligible activities and takes place over at least eight consecutive weeks or at least five consecutive days or to obtain a membership for the child in a club, association or similar organization that offers eligible activities, provided that the membership is for a minimum period of eight consecutive weeks;
- Your family income does not exceed $132,650;
- You have a receipt that constitutes proof of payment of eligible expenses.
Calculating the Credit
The tax credit is equal to 20 percent of the registration or membership fees. The maximum amount of such expenses is $300 per child, for a maximum tax credit of $60 per child. You can claim the credit for more than one child. You can also split the credit with the child’s other parent, but the total must not exceed $60 per child.
To claim the credit, enter the amount on line 462 of your provincial tax return. In box 461 on the left of this line, enter the number 25 to indicate that you are claiming the Children’s Activities Tax Credit.
Children With Severe Impairments
The credit is more generous for children with severe and prolonged impairments in mental or physical functions. In these case, children between the ages of six and 20 years are eligible.
Also, in the case of a child with a severe and prolonged impairment in mental or physical functions, the amount of the eligible expenses can be doubled to $600. Accordingly, the maximum tax credit is $120 per child.