Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2015-03-31 and last amended on 2015-03-13. Previous Versions

Program of Artistic, Cultural, Recreational or Developmental Activity

Definition of “artistic, cultural, recreational or developmental activity”

  •  (1) In this section, “artistic, cultural, recreational or developmental activity” means a supervised activity, including an activity adapted for children in respect of whom an amount is deductible under section 118.3 of the Act, suitable for children (other than a physical activity), that

    • (a) 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

      • (i) literary arts,

      • (ii) visual arts,

      • (iii) performing arts,

      • (iv) music,

      • (v) media,

      • (vi) languages,

      • (vii) customs, and

      • (viii) heritage;

    • (b) provides a substantial focus on wilderness and the natural environment;

    • (c) assists with the development and use of intellectual skills;

    • (d) includes structured interaction among children where supervisors teach or assist children to develop interpersonal skills; or

    • (e) provides enrichment or tutoring in academic subjects.

  • Marginal note:Prescribed program of artistic, cultural, recreational or developmental activity

    (2) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is

    • (a) a weekly program, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks in which all or substantially all the activities include a significant amount of artistic, cultural, recreational or developmental activity;

    • (b) a program, that is not part of a school’s curriculum, of a duration of five or more consecutive days of which more than 50% of the daily activities include a significant amount of artistic, cultural, recreational or developmental activity;

    • (c) a program, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks, offered to children by a club, association or similar organization (in this section referred to as an “organization”) in circumstances where a participant in the program may select amongst a variety of activities if

      • (i) more than 50% of those activities offered to children by the organization are activities that include a significant amount of artistic, cultural, recreational or developmental activity, or

      • (ii) more than 50% of the time scheduled for activities offered to children in the program is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity; or

    • (d) a membership in an organization, that is not part of a school’s curriculum, of a duration of eight or more consecutive weeks if more than 50% of all the activities offered to children by the organization include a significant amount of artistic, cultural, recreational or developmental activity.

  • Marginal note:Mixed-use facility

    (3) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is that portion of a program, which program does not meet the requirements of paragraph (2)(c) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks, offered to children by an organization in circumstances where a participant in the program may select amongst a variety of activities

    • (a) that is the percentage of those activities offered to children by the organization that are activities that include a significant amount of artistic, cultural, recreational or developmental activity; or

    • (b) that is the percentage of the time scheduled for activities in the program that is scheduled for activities that include a significant amount of artistic, cultural, recreational or developmental activity.

  • Marginal note:Membership

    (4) For the purpose of the definition “eligible expense” in subsection 118.031(1) of the Act, a prescribed program of artistic, cultural, recreational or developmental activity is that portion of a membership in an organization, which membership does not meet the requirements of paragraph (2)(d) and is not part of a school’s curriculum, of a duration of eight or more consecutive weeks 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.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts and regulations. 2011, c. 24, s. 99.