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今年8月份刚增加的减税额度，对学习钢琴，补习英文和法语的孩子家长是福音，不过最高上限也只是500；明年报税的时候可以用了！
详细情况如下：
Income Tax Act s. 118.031 (proposed), Regulations s. 9401 (proposed)
The 2011 Federal Budget proposed to introduce a non-refundable tax credit starting in 2011. Draft legislation was introduced on August 16, 2011, for consultation purposes. This tax credit would be available to individuals for registration and membership costs of up to $500 per child, for prescribed programs of artistic, cultural, recreational or developmental activity for their children who are, at the beginning of the taxation year
 under 16 years of age, or
under 18 for a child with a disability (i.e., when any person is able to claim a disability amount tax credit for the child on line 318 of the federal tax return)
The tax credit is calculated using the lowest tax rate (15% for 2011), so the maximum tax credit per child for 2011 will be $75.
An additional tax credit is available to an individual for a child 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. This brings the maximum tax credit to $150 for 2011, for a child with a disability.
Example of calculation of children's arts tax credit:
Total cost for prescribed programs for the child$80$100$200$300$400$500$600Children's arts tax credit @15% to maximum $75$12$15$30$45$60$75$75Additional tax credit for child with disability $500 x 15%0757575757575Total tax credit for child with disability$12$90$105$120$135$150$150
The tax credit may be claimed by either spouse, or apportioned between them.
Eligible programs include the following, which are not part of a school's curriculum:
- a weekly program of 8 or more consecutive weeks in which all or substantially all of the activities include a significant amount of artistic, cultural, recreational or developmental activity;
- a program of 5 or more consecutive days, if more than 50% of the daily activities include a significant amount of artistic, cultural, recreational or developmental activity;
- a program of 8 or more consecutive weeks, offered to children by an organization where participants in the program may select from a variety of activities if
- more than 50% of the activities include a significant amount of artistic, cultural, recreational or developmental activity, or
- more than 50% of the time scheduled in the program is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity
- membership in an organization for 8 or more consecutive weeks if more than 50% of the activities offered to children by the organization include a significant amount of artistic, cultural, recreational or developmental activity
- for a program of 8 or more consecutive weeks, which does not meet the 50% requirement of (c) above, offered to children by an organization where participants in the program may select from a variety of activities, the portion
- that is the percentage of those activities that include a significant amount of artistic, cultural, recreational or developmental activity, or
- that is the percentage of time scheduled in the program that is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity
- for membership in an organization for 8 or more consecutive weeks, where the 50% requirement of (d) above is not met, the portion of membership that is the percentage of all the activities offered to children by the organization that are activities that include a significant amount of artistic, cultural, recreational or developmental activity
Artistic, cultural, recreational or developmental activity means a supervised activity suitable for children (other than a physical activity) that
is intended to contribute to a child's ability to develop creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination, in an artistic or cultural discipline including:
 literary arts,
visual arts,
performing arts,
music,
media,
languages,
customs, and
heritage;
provides a substantial focus on wilderness and the natural environment;
assists with the development and use of intellectual skills;
includes structured interaction among children where supervisors teach or assist children to develop interpersonal skills; or
provides enrichment or tutoring in academic subjects.
The cost of accommodation, travel, food or beverages are not included.
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 arts credit.
Any costs which qualify for the Children's Fitness tax credit cannot be claimed for the Children's Arts credit.
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发表于 2012-1-26 19:30:01
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