The Children’s Sports and Arts Tax Credit is a $500 credit (per eligible child) that helps parents offset the cost of registering their child in sports and arts programs.

Eligiblity Expenses must be associated with registering a child (who is under 19 years of age at the end of the tax year) in an eligible sport or art program. Eligible programs include:

• arts programs like literary arts, visual arts, performing arts, music, media, languages, customs or heritage
• programs that provide a substantial focus on wilderness and the natural environment
• programs that assist with the development and use of intellectual skills, or includes structured interaction among children (where supervisors teach or assist children to develop interpersonal skills)
• sports and physical activity programs that contribute to cardio-respiratory endurance and to muscular strength, muscular endurance, flexibility or balance
• summer camps offering arts, sports or physical activity programming

This tax credit supports the participation of children living with disabilities in sports and arts programs and recognizes that every child participates differently.

Programs where the child rides on or in a motorized vehicle as an essential component of that activity are not eligible.

Eligible expensesEligible expenses include:

• registration or membership fees
• rental of required facilities
• uniforms and equipment

Accommodations, travel, food and beverages are not eligible expenses

Important dates The Children’s Sports and Arts Tax Credit is effective starting 1 January 2022.

How to Apply No application is required. Parents can claim the credit when filing taxes.