Claim tax credits in year paid

Claims for the Children’s Arts and Children’s Fitness tax credits are based on when the payment is made, not the year in which the activities are scheduled.

So, if you register your children — or your spouse’s or common-law partner’s children — in an artistic, cultural, recreational or developmental program that starts in January 2013 but you pay for it in December 2012, you can claim the non-refundable Children’s Art tax credit on your 2012 income tax return. You can claim up to $500 per child under the age of 16.

The same goes for the Children’s Fitness tax credit if you enrol a child under 16 in an eligible program of physical activity. For children with disabilities, an additional amount of $500 can be claimed if the child is under the age of 18.