Income Tax Regulations

Definition of artistic, cultural, recreational or developmental activity

• 9401 (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.