Children's Arts Amount
Beginning with the 2011 tax year, parents can claim a tax credit on their income tax returns (line 130) for up to $500 when children under the age of 16 are enrolled in a qualifying artistic, cultural, recreational or developmental program, including tutoring for academic subjects.
This credit may be shared between eligible individuals. An additional $500 is allowed for disabled children if more than $100 is paid for eligible expenses.
Will a private tutor qualify? Only if that person or partnership provides receipts for registration or membership in one or more qualifying programs of at least eight consecutive weeks or, in the case of camps, five consecutive days.
For more information, go to www.cra-arc.gc.ca/artscredit/