01/05/2026
In Canada, generally child extracurricular activity fees (like sports, music, dance, theatre, lessons, etc.) are not tax deductible on your T1 tax return. Here’s how it works:
❌ Not Deductible as Tax Deductions
Fees for recreational and extracurricular activities are not eligible as a child-care deduction (a deduction that reduces taxable income) because CRA only allows child-care costs that let a parent work, study, or run a business. These activity fees don’t meet that requirement.
❌ Not Eligible for Federal Tuition Tax Credit
Tuition tax credits apply only to eligible tuition paid to post-secondary or qualifying educational institutions (like universities, designated schools, and certain professional courses). Regular activity programs are not considered eligible tuition for this credit.
Canada
❓ Certain Provincial Tax Credits (Where Available)
While the federal government eliminated the Children’s Fitness and Arts Tax Credits, some provinces/territories still offer their own credits that may apply to extracurricular fees:
Manitoba: Children’s Arts and Cultural Activity Tax Credit (up to a small non-refundable credit).
Government of Manitoba
Quebec: Tax Credit for Children’s Activities (refundable for eligible physical, artistic, cultural activities).
TurboTax Canada
Yukon: Children’s Fitness and Arts credits.
TurboTax Canada
In provinces that no longer have these credits (e.g., Ontario, BC), you cannot claim extracurricular activity fees for tax relief.
Ontario
👶 Child Care Expense Deduction
If part of a program is primarily childcare (like a day camp that supervises a child so a parent can work or study), those portions might be deductible under the child-care expense deduction, but regular lessons/tuition typically do not qualify.
Canada
