# claiming preschool expenses in Childrens Arts Amount



## jazzman (Dec 15, 2014)

I would like to know if i can claim my 3 year old's pre-school costs under the allowable Children Arts amount? 

Since my wife is stay at home mother, we cannot claim pre-school costs under childcare, but reading the CRA's detail on Childrens Arts credit eligibility, it seems like pre-school would be allowed:

CRA states:
*******************************************************
To qualify for this amount, a program must:

be ongoing (at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
be supervised; and
be suitable for children.

The program also has to meet at least one of the following criteria:

a) it contributes to the development of creative skills or expertise in an artistic or cultural activity;
b) it provides a substantial focus on wilderness and the natural environment;
c) it helps children develop and use particular intellectual skills;
d) it includes structured interaction between children where supervisors teach or help children develop interpersonal skills; or
e) it provides enrichment or tutoring in academic subjects.
*********************************************************

Our pre-school is a co-op preschool where there are 10 kids in 2.5 hour class. They have an arts section (painting) and time allotted for arts section (30 minutes).


----------



## Guban (Jul 5, 2011)

Could be a hard sell to CRA from what you describe above.

From: http://turbotax.intuit.ca/tax-resou...tivities-qualify-for-children-arts-amount.jsp
"90 percent or more of the activities in the program require a substantial amount of activity focused on the arts"

However, note that the Arts amount does not just have to be focused on art. It could be of a developmental activity, and as such your co-op may qualify.

From: http://www.taxtips.ca/filing/childrensartscredit.htm
"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"


----------



## jazzman (Dec 15, 2014)

Thanks Guban, 

There is uncertainty and I am not sure whether to claim this 500 on Children Arts Amount.

Pre-school has outdoor play time of 30 minutes, indoor arts time of 30 minutes, indoor gather around poem/story time. These things do fall under c and d but how can one by sure?

Thanks


----------



## newuser (Sep 16, 2014)

jazzman said:


> Thanks Guban,
> 
> There is uncertainty and I am not sure whether to claim this 500 on Children Arts Amount.
> 
> ...


Pre-school should be claimed under child-care.


----------



## jazzman (Dec 15, 2014)

newuser said:


> Pre-school should be claimed under child-care.


Correct, but since my spouse is stay at home parent, I cannot claim preschool as childcare.


----------



## newuser (Sep 16, 2014)

jazzman said:


> Correct, but since my spouse is stay at home parent, I cannot claim preschool as childcare.


Your wife provides daycare for part of the day and the preschool provides it for another part. There is nothing you can claim for your wife's part, but the preschool is providing child care for the other part and you can claim that. At my daycare, many of the kids are only part time (probably like your situation) and I'm sure they can claim it just like a full time kid does.

Anyway, I can't see why you can't from the CRA's document:

http://www.cra-arc.gc.ca/E/pbg/tf/t778/t778-14e.pdf


----------



## OhGreatGuru (May 24, 2009)

I don't think it is the intent that a stay-at-home parent be able to claim child care expenses. In any case child care expenses have to be claimed by the parent with the lowest net income, so it's not likely to do OP any good.


----------



## Davis (Nov 11, 2014)

Newuser: child care expenses must be claimed by the spouse with the lower net income. If the stay-at-home spouse has little or no income, a child care deduction is of no value to them. That's why.


----------



## jazzman (Dec 15, 2014)

Correct. Thanks for all your help and time.


----------

