If you have a child enrolled in activities, such as painting classes, soccer, hockey or music lessons, you can claim up to $526 in eligible expenses and get up to $52.60 back for each child under 16 for 2012. You can receive up to $105.20 back for a child with a disability who is under 18. These amounts will be adjusted for inflation each subsequent year.
Am I eligible?
You are eligible to claim the credit for a taxation year if:
- you were a resident of Ontario the last day of that year, and
- you or your spouse or common-law partner paid fees in that year to register your child, or your spouse or common-law partner's child, in an eligible activity
How do I apply?
You must file an income tax return each year, beginning with the 2010 tax year to receive this credit. The credit is claimed on form ON479, which is part of the T1 General Ontario income tax return package.
Need a hand to prepare your tax return?
If you are unable to prepare your income tax and benefit return yourself, the Community Volunteer Income Tax Program may be able to help you.
