- What kinds of activities qualify for the CATC?
- What criteria are used to determine if an activity qualifies?
- What are eligible expenses?
- What expenses are not eligible?
- Do summer camps qualify?
- Are child care expenses eligible?
- I share custody of my dependent child(ren) with my former spouse/common-law partner. Can I claim the CATC?
- When will I receive my credit?
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.
Eligible expenses are the same as those defined under the federal Children's Fitness Tax Credit and include:
- registration and membership fees
- fees paid to cover the costs of uniforms
- equipment used in common
- renting facilities
- referees and judges and incidental supplies such as trophies
- administration and instructions
Eligible expenses do not include fees paid to cover the cost of:
- travel, food and beverages
- purchase or rental of equipment for exclusive personal use
- fees charged for programs that are part of a school's curriculum
- any amounts paid to the individual's spouse or common-law partner, or to anyone under 18 years of age
Summer camps may qualify for the CATC if they meet all requirements. Generally speaking, expenses for a camp would be eligible if it lasts at least five consecutive days and more than half of the activities in the program include a significant amount of eligible activities. It would also have to be supervised and suitable for children.
Camp expenses such as food, beverages, accommodations or travel would not be eligible for the CATC.
Expenses that could be claimed for the child care expenses deductions and the CATC must first be claimed as a child care expenses deduction. Any unused portion could be claimed for the CATC.
I share custody of my dependent child(ren) with my former spouse/common-law partner. Can I claim the CATC?
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.
If eligible, you should receive your payment within 6 to 8 weeks after the Canada Revenue Agency has assessed your income tax return.