Drums, Music and Performance: Music Lessons Are Now A Tax Write Off

5. What programs are eligible for the CATC?
To be eligible, a program must be supervised and suitable for children. Eligible programs include:

a weekly program of a minimum eight consecutive weeks duration in which a minimum of 90% of all the activities are eligible activities;
a program of a minimum five consecutive days duration in which more than 50% of the daily activities are eligible activities;
a program of a minimum eight consecutive weeks duration offered to children by a club, association or similar organization offering a variety of different activities when more than 50% of the activities offered are eligible activities or more than 50% of the time scheduled for activities offered to children is for activities that are eligible activities (if both 50% tests are not met, a prorated portion of the fees will be allowed, representing the percentage of eligible activities offered by the organization or the percentage of time scheduled for these activities by the organization); and
a membership of a minimum eight consecutive weeks duration in an organization if more than 50% of all the activities offered to children by the organization are eligible activities (if the 50% test is not met, a prorated portion of the fees will be allowed, representing the percentage of eligible activities offered to children by the organization).

Drums, Music and Performance