Eligibility for Claiming Music Instruction on your Income Tax

The Division of Preparatory Studies issues receipts to all students each February for tuition fees received in the previous calendar year.

To ensure delivery of your receipt, please contact Prep Studies should your mailing address change through the year: 474-9797 or prepmusic@umanitoba.ca 

To claim tuition as an educational expense, students must meet one or more of the following criteria as set out by the Canada Customs and Revenue Agency:

The Children’s Arts Tax Credit

• Parents may claim a maximum of $500.00 per child of fees paid in the taxation year towards the cost of registration/membership for their child’s artistic, cultural, recreational or developmental activity.
• Child must be under 16 years of age (or under 18 years of age if eligible for the disability amount) at the beginning of the year in which an eligible expense was paid.

Claiming the Children’s Arts Tax Credit on your FEDERAL Income Tax

• Enter on line 370 of Schedule 1, Federal Tax the total amount of allowable expenses paid for each eligible child (to the maximum of $500.00 each).
• For further information about claiming this amount on your Federal income tax, please visit the government website: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns360-390/370/menu-eng.html
• See also the government website “Frequently Asked Questions” regarding this credit: http://www.cra-arc.gc.ca/gncy/bdgt/2011/qa01-eng.html

Claiming the Children’s Arts Tax Credit on your PROVINCIAL Income Tax

• The Province of Manitoba has also introduced the Manitoba Children’s Arts and Cultural Activity Arts Tax Credit intended to act in conjunction with the federal credit. 
• Enter on line 5841 of provincial income tax form MB428 (Manitoba Tax) the amount you entered on line 370, Federal Schedule 1.
• For further information about claiming this amount on your Provincial income tax, please visit: http://www.gov.mb.ca/finance/pcredits.html#cultural

Post-Secondary Level of Study

• The student has completed the requirements for the RCM or Conservatory Canada Grade 8 Certificate and is now pursuing practical and/or theoretical studies beyond that level.
• The course fees in the calendar year are more than $100.00.
• Please note: Prep Studies is not authorized to provide completed T2202A forms to students.  However, we can provide a signed statement confirming that you studied at the post-secondary level for you to submit with your tuition receipt.  Please contact us at 474-9797 or prepmusic@umanitoba.ca to request this statement.
• Please view full details at: http://www.cra-arc.gc.ca/E/pub/tp/it516r2/it516r2-e.html#P236_29135

Professional Development

• The music lessons/classes are attended for the purpose of developing a skill relevant to an occupation.
• The course fees in the 2012 calendar year are more than $100.00.
• The student is at least 16 years old at the end of the taxation year.