copyright © 2007 Stephan Tan School of Music. All rights reserved.
Are your children's music lessons tax deductible?
By Stephan Tan with assistance from CGA Kevin Powers
Simply put, music lessons for your children are NOT tax deductible in any way. The Canada Revenue
Agency does allow for certain child care expenses to be tax deductible, but to qualify as such, the child
care must be a necessity in order for the parent to earn income (day care, summer camps, etc.).
Weekly music lessons do not in any way fall under this category.
Certain tuition costs for the education of a student may be tax deductible, but only if the institution has
been certified by Human Resources and Social Development Canada as an educational institution in
which a student may undertake studies in order to further his or her career. Examples of such are
post-secondary institutions such as universities, colleges and trade schools. Even in the case of
tuition fees that are eligible for tax deductions, the deductions could only be made by the student taking
the course, even though someone else may be paying the fees.
Recent federal budgets have allowed for the deduction of fees for sports activities for your children in
order to encourage an active lifestyle. It is uncertain if upcoming federal budgets will allow for tax
deductions for music lessons, but up until now, such deductions are unfortunately non-existent. For
more information, call the CRA at 1-800-959-8281 or visit their website at www.cra-arc.gc.ca.
