(19) The federal government provides an arts tax credit for eligible amounts up to $500 per 

year per child. The credit is available for fees paid for the enrolment of a child under the age 

of 16 at the beginning of the year in an eligible program of artistic, cultural, recreational 

or developmental activities. If the child is eligible for the disability tax credit, the age limit 

increases to under the age of 18 and the credit may be claimed on an additional $500 

when a minimum of $100 is paid on eligible expenses.

       Manitoba provides a children’s arts and cultural activity tax credit for eligible amounts up 

to $500 per year per child. The credit is available for fees paid for the enrolment of a child 

under 16 years old at the beginning of the year in an eligible program of organized and 

supervised arts and cultural activities. If the child is eligible for the disability tax credit 

and is under 18 years old at the beginning of the year, the credit may be claimed on an 

additional $500 disability supplement amount when a minimum of $100 is paid on eligible 

expenses.

       The 2012 British Columbia budget introduced a children’s arts credit effective for 2012 and 

later years. This non-refundable tax credit of up to $500 (or $1,000 for an individual eligible 

for the disability tax credit) will mirror the federal qualifications.

(20) First-time home buyers who acquire a qualifying home during the year may be entitled 

to claim a federal non-refundable tax credit up to $5,000 and worth up to $750 ($5,000 × 

15%).  

To qualify, neither the individual nor his or her spouse or common-law partner can have 

owned and lived in another home in the calendar year of the new home purchase or in any 

of the four preceding calendar years. The credit can be claimed by either the purchaser or 

by his or her spouse or common-law partner.

The credit will also be available for certain home purchases by or for the benefit of an 

individual eligible for the disability tax credit. 

Saskatchewan’s First-Time Home Buyers Tax Credit provides a non-refundable income tax 

credit of up to $1,100 (11% x $10,000) to eligible taxpayers. There are also provisions to 

allow persons with a disability to qualify for the purchase of more accessible homes, with 

eligibility rules similar to those for the existing federal incentive for first-time home buyers. 

The credit generally applies to qualifying homes acquired after December 31, 2011.

British Columbia’s First-Time New Home Buyers Bonus is effective from February 21, 2012 

to March 31, 2013. The bonus is a refundable credit equal to 5% of the purchase price of a 

newly constructed home, up to a maximum of $10,000. The credit is phased out at a rate 

of 20% of net income in excess of $150,000 for single individuals and at a rate of 10% 

of family income in excess of $150,000 for couples. Only one credit can be claimed per 

home.

Federal and Provincial Non-Refundable Tax Credit Rates and Amounts for 2013  /  11

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Current as of September 30, 2013