Children's Arts Tax Credit

By participating in physical and artistic activities, children acquire sportsmanship and express their creativity while choosing a healthy lifestyle. Our Conservative government takes action for Canadian families.

Nycole Turmel and the NDP voted against this measure featured in Budget 2011 on November 21, 2011.

Families may be able to claim a non-refundable tax credit of up to $75 per child for eligible expenses (maximum $500) for enrolling in a prescribed program of artistic, cultural, recreational or developmental activity.

Children’s Fitness Tax Credit

By participating in physical and artistic activities, children acquire sportsmanship and express their creativity while choosing a healthy lifestyle. Our Conservative government takes action for Canadian families.

This measure featured in Budget 2006 was adopted with “dissidence” on December 11, 2006. However, during second reading debates on October 25, 2006, Olivia Chow, an MP for the NDP, judged the budget was “scandalous”.

A non-refundable tax credit of up to $75 per child for eligible expenses (maximum $500) of enrolling in a prescribed program of physical activity.

Child Care expenses deduction

Having a family involves costs and choices. On top of the child care expenses deduction, we have introduced the Universal Child Care Benefit (UCCB) allowing families to get back $100 per month for every child under six.

This measure, along with the UCCB, was part of Budget 2006 which was adopted with “dissidence” on December 11, 2006.

However, the NDP has opposed the Universal Child Care Benefit (UCCB). Instead, it calls for nationwide subsidised child care centres which, on top of being of provincial jurisdiction, would cost billions of dollars to Canadian taxpayers. Our government respects Canadians and their freedom of choice.

Child care expenses are payments made by a parent to a child care provider. These expenses are eligible to a deduction by one of the child’s parents.

Age amount

Our Conservative government offers real tax breaks to Canada’s seniors in order to help them keep more money, for instance by raising the Age amount twice, in 2007 and 2009, for a total of $2,000.

The NDP voted against this measure twice, in 2007 and in 2009.

Those who are 65 years of age or older on December 31, 2012 and have a net income of less than $33,884can claim the Age amount deduction of $6,720. Those who have a net revenue of $78,684 or less also have access to an Age amount deduction.

Pension income splitting

In order to lower taxes for Canadian pensioners and to offer them equity and peace of mind, our Conservative government allows Pension income splitting. Thanks to this measure, Canada’s seniors can greatly reduce their tax burden.

The NDP voted against this measure featured in Budget 2007 on June 12, 2007.

Pensioners can split up to 50% of eligible pension income with their spouse or common-law partner and reduce their overall tax paid.

Increased age limit to contribute to an RRSP

The RRSP is an ideal tool to plan for retirement. Our Conservative government stands up for Canadians approaching retirement by providing seniors with more choosing power in that area.

The NDP voted against this measure featured in Budget 2007 on June 12, 2007.

The age limit for contributing to an RRSP has gone from 69 to 71. This means 71 also becomes the age at which you must withdraw funds invested in RRSPs or transfer them to an RRIF.

Medical Expense Tax Credit (METC)

We never choose to be sick. Our Conservative government holds Canadians’ health and safety in high esteem and helps those who get sick by expanding the list of expenses eligible under the METC.

The NPD voted against this measure featured in Budget 2008 on June 9, 2008.

This credit can be claimed for eligible medical expenses that were paid over any period of twelve months ending in the taxable year. You can claim medical expenses incurred by you, your spouse and your children under the age of 18. You can also claim medical expenses paid on behalf of a dependent relative.

Medical expenses incurred abroad are also eligible, as well as some equipment if it is prescribed by a practicing physician.

Mobility impairment

Our Conservative government greatly values persons with mobility impairment. Along with increasing this tax credit, our Conservative government created job opportunities for them through the Enabling Accessibility Fund and the Opportunities Fund for Persons with Disabilities.

Nycole Turmel and the NDP voted against this measure featured in Budget 2011 on June 21, 2011.

Reduced Mobility

Many Canadian citizens are entitled to a disability tax credit. Eligibility is based on the degree of difficulty that you experience carrying out daily tasks, like getting around, eating, seeing, hearing, and controlling your bladder and bowels.

You may request a review if you forgot to file this tax credit in the past, and make retroactive claims for up to 10 years.

Workers and tradespeople

Construction workers and tradespeople work hard to earn a living and are fully part of our economic growth. Thus, it’s important to help them by lowering the amount of taxes they need to pay.

This measure featured in Budget 2006 has been adopted with “dissidence” on December 11, 2006. However, during second reading debates on October 25, 2006, Olivia Chow, an NPD MP, mentioned:« It is scandalous that we have parties here that are willing to support the budget. I understand why the Conservative government would support its own budget, but I do not understand why any other party in the House would support this kind of scandalous behaviour in a budget that treats our children in such a way. » (Hansard, October 25, 2006)

Workers & tradespersons

Due to their expense, it is not always easy for workers to obtain the tools they need, despite requiring them to carry out their trade.

There is a construction worker tax credit, which aims to help those who work hard to make a living to work with safe tools. Don’t forget to apply!

First-Time Home Buyer

The costs related to the purchase of a first home grow rapidly. Our Conservative government helps Canadians to better support these fees by offering them the First-Time Home Buyers' Tax Credit. The government also raised the amount Canadians can withdraw from their RRSP to increase the down payment for the first home.

While it supported this particular measure, the NDP opposed many other measures helping Canadians save like the Tax-Free Savings Account (TFSA), a flexible and secure tool for everyday savers across Canada, and voted against all government measures focused on reducing the tax burden on Canadian families, be it the two consecutive GST reductions or some 150 tax breaks we’ve put in place.

First home

In the current economic climate, it is not easy to purchase a new home. There is a tax credit for first-time buyers, which allows Canadians to save hundreds of dollars on eligible homes that were purchased after January 27, 2009.

And if you already own a home and are entitled to the Disability Tax Credit, you may be granted this credit in order to make your home accessible or more functional.

Students

Studying should be easy. That’s why our Conservative government helps lower the tax burden on hard working students in order to let them live their dreams and develop their full potential.

The NDP voted against this measure featured in Budget 2009 on February 3, 2009.

Students

More and more students need to work while studying, in order to make ends meet. Even those work often end up with significant debt when they finish university. Thankfully, there is a tax credit for textbooks, to make postsecondary education more affordable.

In addition, it is possible for students who achieve good grades to subtract the scholarships they receive from their tax burden.