If you are 70 years of age or older, a resident of Québec, and if you paid registration fees to participate in physical, artistic, cultural, or recreational activities, you might be eligible to receive a refund equal to 20% of the fees you paid, up to a maximum $40.
To claim this credit:
- your income (line 275 of your return) for the year can’t be more than the maximum threshold set by Revenu Québec (for 2017, this is $41,165)
- the activities must be part of a program which lasted at least 8 consecutive weeks or 5 consecutive days, or must be offered by a club or association which you were a member of for at least 8 consecutive weeks and
- you must have your receipt for the registration or membership fees you paid
You can’t claim this credit if:
- the fees you paid have been or could be reimbursed
- your fees have been used to calculate another tax credit
- the fees paid were for a program that were offered by a business or a person without a valid QST number and at the time you made the payment, the business was the operator of the private seniors’ residence where you lived or the person was related to you
Eligible physical activities
You can claim the cost of physical activities that contribute to the maintenance or development of your cardiorespiratory endurance, muscular strength, muscular endurance, flexibility, or balance.
These can include:
- dance, yoga, tai chi
- curling, golf, bowling
- swimming, aquatic gymnastics
- horseback riding, hiking, cycling
- cross-country skiing
Eligible artistic, cultural, or recreational activities
You can claim the cost of artistic, cultural, or recreational activities that:
- enhance your ability to develop creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination, in an artistic or cultural discipline, such as:
- literary arts (poetry, novels, storytelling, narrative literature, and novellas)
- visual arts (photography, painting, drawing, and sculpture)
- crafts (embroidery, sewing, crocheting, weaving, and knitting)
- singing, music, or theatre
- languages
- provide a substantial focus on wilderness and the natural environment
- provide a substantial focus on the use of information and communication technologies
- assist with the development and use of intellectual skills (bridge, chess, and Scrabble)
- provide a focus on the acquisition of skills (cooking, woodwork, and making fishing flies)
Where do I claim this?
Follow these steps in H&R Block’s 2017 tax software:
Before you begin, make sure you told us that you lived in Québec on December 31, 2017.
- On the PREPARE tab, click the OTHER icon.
- Under the Credits for seniors section, select the checkbox Tax credit for seniors' activities and click Continue.
- When you arrive at the page for the Tax credit for seniors' activities, enter your information into the tax software.
