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Fitness and art amounts

Updated: 2017-02-02

Federal fitness and arts credits eliminated in 2017

The federal children's fitness and arts tax credits have been phased out:

  • Effective for the 2016 taxation year, the maximum eligible amount per child was reduced to $500 from $1,000 for the children’s fitness tax credit (which will remain refundable for 2016) and to $250 from $500 for the children’s arts tax credit. The supplemental amounts for children eligible for the disability tax credit remained at $500 for both credits for 2016.
  • Effective for the 2017 and subsequent taxation years, both credits are eliminated.

Fitness and arts credits are still in effect for British Columbia, Manitoba and the Yukon for 2017 even though the federal credit has been eliminated. 

If you only have one dependant's receipts, enter them directly on the Dep worksheet. If your clients drops off a stack of receipts for several dependants or types of claims, you can use the all on the DepEx worksheet for rapid data entry and to let TaxCycle flow them to the applicable Dep worksheet. 

For more information on the Dep and DepEx worksheets, read the Dependant tax credits (Dep, DepEx, DepCredSum) help topic.

  1. Open the DepEx or Dep worksheet.
  2. On the DepEx worksheet, enter each receipt in the appropriate section depending on the credit (fitness or arts receipts). Select the dependant's name in the first column to associate the receipt with a particular dependant.
  3. Open the Dep worksheet for a particular dependant, scroll down to either the Children's fitness amount or Children's art amount section, and then enter receipts only for that dependant.
  4. Answer Yes or No to indicate to the question in the far right column to indicate whether an expense is eligible for the Ontario  provincial credit. An explanation of which provinces this column applies to appears in the footnote below the table.
  5. TaxCycle shares the information between the Dep and DepEx worksheets. It sorts amounts entered on DepEx by taxpayer and puts them on the appropriate Dep worksheet. It gathers all amounts for a particular credit from Dep worksheets and includes them in the tables on the DepEx. If you need to add, edit or remove a receipt, you can do it on either worksheet.
  6. If you some amounts apply as both a fitness amount and a child care expense, you easily copy amounts from one table to another.

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