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Home -> Manitoba -> Non-refundable personal tax credits -> Children's Arts and Cultural Activity Tax CreditManitoba Children's Arts and Cultural Activity Tax CreditLine 58326 (was line 5841 before 2019) Started in 2011, the Manitoba children's arts and cultural activity tax credit is a non-refundable tax credit. It is available for eligible non-fitness activities for each child under 16, or under 18 if eligible for the disability tax credit. The Manitoba 2017 Budget indicated that legislation will be tabled to ensure that this credit is continued, although the Federal credit was eliminated for 2017 and later years. The tax credit is based on up to $500 of eligible costs for each child, and is calculated using the lowest tax rate (10.8%), so the maximum tax credit per child is $54. An additional tax credit is available to an individual for a child under 18 with a disability. The additional credit will be $500 x the lowest tax rate, if the total of eligible costs for that child in the year is $100 or more. The tax credit may be claimed by either spouse, or apportioned between them. TaxTips.ca ResourcesThe Manitoba Children's Arts and Cultural Activity Credit is included in the Canadian Tax Calculator, but the amount is not checked to ensure that the maximum is not exceeded. Manitoba Fitness Credit available for Manitoba residents under age 25. Manitoba Government ResourcesChildren's Arts and Cultural Activity Tax Credit Canada Revenue Agency (CRA) Resources5007-PC Information for Residents of Manitoba, Line 58326 Children's Arts Amount
Revised: September 20, 2024
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