I-3 - Taxation Act

Section 1029.8.66.6 Disposition versions

2015-10-21

1029.8.66.6. In this division,

“artistic, cultural, recreational or developmental activity” means a supervised activity, including an activity adapted for a child with an impairment, that is suitable for children (other than a physical activity) and 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;

“child with an impairment” for a taxation year means a child in respect of whom subparagraphs a to c of the first paragraph of section 752.0.14 apply for the year;

“eligible child” of an individual for a taxation year means a child of the individual who, at the beginning of the year, is at least 5 years of age and has not reached 16 years of age or, if the child is a child with an impairment for the year, 18 years of age;

“eligible expense” of an individual for a taxation year in respect of an eligible child of the individual for the year means, subject to section 1029.8.66.7, an amount paid in the year by the individual to a person, other than a person who is, when the payment is made, the individual’s spouse or under 18 years of age, or to a partnership, to the extent that the amount is attributable to the cost of registration or membership of the child in a recognized program of activities offered by the person or partnership;

“eligible expenses limit” applicable for a taxation year in respect of an individual’s eligible child for the year means

(a)  where the child is a child with an impairment for the year, an amount equal to

i.  $200, for the taxation year 2013,

ii.  $400, for the taxation year 2014,

iii.  $600, for the taxation year 2015,

iv.  $800, for the taxation year 2016, and

v.  $1,000, for a taxation year subsequent to 2016; and

(b)  in any other case, an amount equal to

i.  $100, for the taxation year 2013,

ii.  $200, for the taxation year 2014,

iii.  $300, for the taxation year 2015,

iv.  $400, for the taxation year 2016, and

v.  $500, for a taxation year subsequent to 2016;

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“excluded individual” for a taxation year means

(a)  an individual whose family income for the year exceeds $130,000; or

(b)  an individual who is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) or that individual’s eligible spouse for the year;

“family income” of an individual for a taxation year means the aggregate of the income of the individual for the year and the income, for the year, of the individual’s eligible spouse for the year;

“physical activity” means a supervised activity that is suitable for children (other than an activity where a child rides on or in a motor vehicle as an essential component of the activity) and that

(a)  where the child is a child with an impairment, enables the child to move around and observably expend energy in a recreational context; and

(b)  in any other case, contributes to cardiorespiratory endurance and the development of any of the following aptitudes:

i.  muscular strength,

ii.  muscular endurance,

iii.  flexibility, and

iv.  balance;

“recognized program of activities” means

(a)  a weekly program of a duration of eight or more consecutive weeks in which all or substantially all the activities include a significant amount of physical activity or artistic, cultural, recreational or developmental activity;

(b)  a program of a duration of five or more consecutive days of which more than 50% of the daily activities include a significant amount of physical activity or artistic, cultural, recreational or developmental activity;

(c)  a program of a duration of eight or more consecutive weeks, offered to children by a club, association or similar organization (in this definition referred to as an “entity”) in circumstances where a participant in the program may select amongst a variety of activities if

i.  more than 50% of the activities offered to children by the entity are activities that include a significant amount of physical activity or 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 physical activity or artistic, cultural, recreational or developmental activity;

(d)  a membership in an entity of a duration of eight or more consecutive weeks if more than 50% of the activities offered to children by the entity include a significant amount of physical activity or artistic, cultural, recreational or developmental activity;

(e)  a portion of a program (other than a program described in paragraph c) of a duration of eight or more consecutive weeks, offered to children by an entity in circumstances where a participant may select amongst a variety of activities

i.  that is the percentage of the activities offered to children by the entity that are activities that include a significant amount of physical activity or artistic, cultural, recreational or developmental activity, or

ii.  that is the percentage of the time scheduled for activities in the program that is scheduled for activities that include a significant amount of physical activity or artistic, cultural, recreational or developmental activity; or

(f)  a portion of a membership in an entity (other than a membership described in paragraph d) of a duration of eight or more consecutive weeks that is the percentage of the activities offered to children by the entity that are activities that include a significant amount of physical activity or artistic, cultural, recreational or developmental activity.

For the purposes of the definition of “physical activity” in the first paragraph, horseback riding is deemed to be an activity that contributes to cardiorespiratory endurance and the development of the aptitudes listed in subparagraphs i to iv of paragraph b of that definition.

For the purposes of the definition of “eligible expense” in the first paragraph, the cost of registration or membership in a program offered by a person or a partnership includes the cost to the person or partnership with respect to the program’s administration, courses, rental of required facilities, and uniforms and equipment that the participants in the program may not acquire for a price that is lower than their fair market value at the time, if any, they are so acquired, but does not include the cost of accommodation, travel, food or beverages.

For the purposes of the definition of “recognized program of activities” in the first paragraph, a child’s participation in a program or a portion of a program and the child’s membership in a club, association or similar organization must not be part of a school’s curriculum.

For the purposes of the definition of “family income” in the first paragraph, where an individual was not resident in Canada throughout a taxation year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, if the individual died in the year, throughout the period of the year preceding the time of death.

2015, c. 21, s. 483.