CANADA > QUEBEC: TAX CREDIT FOR CHILDREN'S ACTIVITIES

in #quebec6 years ago

TAX CREDIT FOR CHILDREN'S ACTIVITIES

Federal government eliminated children activity credit. However in Quebec this credit is available.

You can claim a refundable tax credit for the physical activities or artistic, cultural or recreational activities of an eligible child, provided you meet all of the following conditions:

  • You were resident in Québec on December 31, 2018.
  • In 2018, you or your Spouse on December 31, 2018, paid to either: register the child in a program that is not part of a school's curriculum and that includes physical activities or artistic, cultural or recreational activities for children that take place over at least eight consecutive weeks or at least five consecutive days (in the case of a summer camp, for example); or
    obtain a membership for the child in a club, association or similar organization that offers physical activities or artistic, cultural or recreational activities for children, provided that the membership is for a minimum period of eight consecutive weeks.
  • Your family income does not exceed $136,195.
  • You have a receipt that constitutes proof of payment of eligible registration or membership fees. You must keep your receipt in case Revenue Quebec will ask for it.