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Ontario Children's Activity Tax Credit - Refundable - Eliminated

Ontario Taxation Act, 2007 s. 103.1

The Ontario Children's Activity Tax Credit  was new for the 2010 tax year, and is a refundable tax credit claimed on form ON479.  2016 is the last taxation year in which this credit will be available, according to the Ontario 2016 Budget.

Many instructional activities such as music, chess, gardening and art are eligible for this credit, besides the fitness activities which qualify for the Federal Child Fitness Tax Credit (also eliminated).  The refundable tax credit amount that may be claimed by an individual is 10% of a maximum of $500 of eligible activities for each of the individual's children age 16 or less on December 31, or for each of the individual's children age 18 or less on December 31 who qualifies for the disability amount tax credit.  The $500 is indexed for inflation each year.  The 2014 maximum is $541, and $551 for 2015.

If the child age 18 or less qualifies for the disability amount tax credit, and at least $100 was paid for registration or membership fees for qualifying programs for that child in the year, an additional $551 can be claimed for 2015.  This means if $300 was spent on qualifying activities, the refundable tax credit amount would be 10% x $851 ($300 + $551), or $85.10.

The tax credit may be claimed by either spouse, or apportioned between them.

Any costs which qualify as child care costs must first be claimed as child care costs, with the remainder of eligible costs then claimed through the fitness credit.

For more detailed information on which activities are qualifying activities, see the Canada Revenue Agency document 5006-PC Information for Residents of Ontario - Children's Activity Tax Credit, from the 2016 General Income Tax Guide.

The Ontario refundable Children's Activity Credit is calculated by the Canadian Tax Calculator, but the amount is not checked to ensure that the maximum is not exceeded.

See also:  Federal Children's Arts Tax Credit (CATC) (also eliminated)

Government of Ontario Resources

Children's Activity Tax Credit - includes list of eligible expenses.

Revised: September 20, 2024

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