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are piano lessons tax deductible for canadian tax returns?
03-12-2011, 10:58 AM
Post: #1
are piano lessons tax deductible for canadian tax returns?
I would like to know if piano lessons are tax deductible for Canadian taxes. I know that there is a non-refundable fitness credit for expenses paid by parents to register their children at a prescribed fitness program, but is there an equivalent credit for an arts program like piano lessons?
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03-12-2011, 11:21 AM
Post: #2
RE: are piano lessons tax deductible for canadian tax returns?
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 order to claim the tuition credit, the student would have to have been enrolled at an educational institution in Canada that was providing courses at a post-secondary level and the amounts paid would have to have been paid for these courses.

subparagraph 118.5(1)(a)(i) of the Income Tax Act states:

(1) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted,

* (a) where the individual was during the year a student enrolled at an educational institution in Canada that is
(i) a university, college or other educational institution providing courses at a post-secondary school level, or
(ii) certified by the Minister of Human Resources and Skills Development to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,

For more information, see the tax ruling by the Tax Court of Canada on the subject.
http://decision.tcc-cci.gc.ca/en/2007/20...cc632.html
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06-18-2014, 12:36 AM
Post: #3
RE: are piano lessons tax deductible for canadian tax returns?
You may claim an arts amount on line 370 of the personal tax return. T

You can claim to a maximum of $500 per child the fees paid in 2013 relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity.

In order to qualify for this credit, the child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit) at the beginning of the year in which an eligible arts expense was paid.

ALLAN MADAN
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