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还是看看CRA 对Children's Art Amount 的描述吧: Prescribed program To qualify for this amount,

a program must:

be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
be supervised; and
be suitable for children.
The program also has to meet at least one of the following criteria:

it contributes to the development of creative skills or expertise in an artistic or cultural activity;
it provides a substantial focus on wilderness and the natural environment;
it helps children develop and use particular intellectual skills;
it includes structured interaction between children where supervisors teach or help children develop interpersonal skills; or
it provides enrichment or tutoring in academic subjects.

补习班的费用可以报,但是要符合以上的条件。
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Replies, comments and Discussions:

  • 请问,补习班的学费能抵税吗?
    • Do they issue official tax receipts?
    • 还是看看CRA 对Children's Art Amount 的描述吧: Prescribed program To qualify for this amount,
      a program must:

      be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
      be supervised; and
      be suitable for children.
      The program also has to meet at least one of the following criteria:

      it contributes to the development of creative skills or expertise in an artistic or cultural activity;
      it provides a substantial focus on wilderness and the natural environment;
      it helps children develop and use particular intellectual skills;
      it includes structured interaction between children where supervisors teach or help children develop interpersonal skills; or
      it provides enrichment or tutoring in academic subjects.

      补习班的费用可以报,但是要符合以上的条件。