Tax Credits

Child Tax Credits

Tax Credit for Students in Grade 9 Piano or Higher

2007 Ruling Sets Precedent for Canadian Music Students.
Unchallenged 2007 ruling means parents can claim a tax credit if provided
receipts by teachers.
Music students taking lessons at the post-secondary level may now claim a Tuition Tax Credit for their lessons and examination fees.
In a hearing on October 11, 2007 Justice Wyman W. Webb, a judge of the Tax Court of Canada, ruled in favour of allowing a Tuition Tax Credit for music lessons at the post-secondary level. No appeal has been issued on behalf of Canada Revenue Agency since the case was heard in October 2007.
In summary, the ruling states that:
Students studying practical or theoretical subjects at a Grade 9 level or above, in a recognized curriculum like The Royal Conservatory of Music, are now eligible to claim their lesson and examination fees.
In addition, students taking post-secondary courses may transfer up to $5,000 per year to a parent. A person owing federal and provincial income tax can save approximately one-fifth of the expense claimed.

Children’s Arts Tax Credit for all students under age 16 

**THIS PROGRAM HAS BEEN DISCONTINUED. The 2016 tax year was the last year you could claim your child’s piano lessons for this credit. The amount for 2016 was reduced to $250.

You will not be able to use this in 2017 or future years. See below for information if you have old taxes to file.

Parents will be able to claim the 15-per-cent non-refundable Children’s Arts Tax Credit on up to $500 of qualifying expenses per child under age 16 at the beginning of the tax year. THIS INCLUDES MUSIC LESSONS.

Students aged 15 & under will be emailed a receipt in January of each year for the previous year’s lessons.