Resolution - 2010.02
Income Tax Credit for Children's Participation in Arts and Cultural Activities

Submitted by: Manitoba Provincial Council

Whereas, There is no income tax credit for children's participation in arts and cultural activities, similar to that for fitness activities; and

Whereas, The cost of participation in children's arts and cultural activities restricts access to these programs; and

Whereas, Children's participation in arts and cultural activities contributes to the development of the child and benefits the economy and cultural mosaic of Canada; therefore, be it

Resolved, That the national council of The Catholic Women's League of Canada, in 90th annual national convention assembled, urge the federal government to implement a tax credit for children's participation in arts and cultural activities equal to the tax credit available for fitness activities.

BRIEF

“I would urge everyone who reads A Canada Fit for Children to become engaged in its primary goal: to work together on all levels – at the national level, at the individual and community level – to construct a world in which our children can live, learn, develop as far as their potential and dreams will take them” (Government of Canada p. 5).

In Canada, the cost to parents and guardians for participation in the arts or cultural activities by children is not a tax credit when filing income tax. Such tax credits can be implemented by provincial and/or federal governments, for example, the Children's fitness tax credit (Canada Revenue Agency line 365). “Participation in recreation including sports, joining groups, and taking music, dance or art lessons is associated with lower rate[s] of emotional and behavioral problems and school drop-out” and “Young people involved in recreation are less likely to turn to smoking, drug or alcohol abuse and crime” (Mahoney & Cairns, as cited by Gender and Health).

“The arts should not be a luxury available only to a privileged few – arts should be accessible to everyone. By encouraging children's interest in the arts, we support education, develop markets for professional artists, and strengthen our national identity.” (Conservative Party, as quoted by the Canadian Arts Coalition). By implementing an income tax credit for children's arts and cultural activities programs, provincial governments and/or the Government of Canada would be investing in the future of its youth, as well as providing an economic stimulus through the ripple effect of agencies or individuals providing these avenues for child development. The income tax credit could be the added incentive for low income families to enroll their children in arts or cultural activities.

Studies support that the arts are essential to development of the child. “The arts offer an alternative way of strengthening skills while exposing children to different forms of education” (Pili). “... [S]cientific evidence proves that an education in the arts makes better math and science students, enhances spatial intelligence in newborns, and let's not forget that the arts are a compelling solution to teen violence, certainly not the cause of it!” (Greene, as cited by Children's Music Workshop). “Exposing children to art from the time they are born can nurture the intellectual process, especially if they face socio-economic or familial strains. Such art exposure can help their social advancement so that the discrepancy between their age and cognitive age decreases” (Pili). The benefits of participation in recreation, arts and cultural activities include: increased interactions with adults and peers, decreased stress and anxiety, increased self-esteem, enhanced social and life skills, enhanced familial relationships, and improved school performance (Donnelly & Coakley, Barnett, Government of Canada, Nieman, as cited by Gender and Health).

“The arts create jobs, increase the local tax base, boost tourism, spur growth in related businesses (hotel, restaurants, printing, etc.) and improve the overall quality of life for our cities and towns” (American Arts Alliance 1996, as cited by MENC on the Children's Music Workshop Web site).

“A thriving arts and culture sector, supported by adequate investment by the federal government, will place Canada at the forefront of a global society that values innovation, excellence, social cohesion, and economic prosperity” (Canadian Arts Coalition). “Communities can and must grow their own creative and innovative citizens. The arts provide opportunities for personal and creative skill development, particularly by children and youth” (Creative City p. 7).

Provincial and federal governments are urged to support children's participation in the arts or cultural activities through an income tax credit, thereby investing long-term in the development of Canada 's children, making these programs more affordable to low income families, with the added benefit of boosting the economy.

WORKS CITED:

Canada Revenue Agency. Line 365 – Children's Fitness Amount (web document). Ottawa: CRA, 2009. <http://www.cra-arc.gc.ca/fitness>

Canadian Arts Coalition. Proposed Children's Arts Tax Credit A Forward-Looking Initiative (Media Release). [Toronto]: The Coalition, October 2, 2008.

<http://www.canadianartscoalition.ca/en/news/newsdetail.cfm?id=164> or

<http://www.canadianartscoalition.ca/media/08.10.02%20media%20release%20FINAL.pdf>

2a. Conservative Party of Canada (website). (As cited by the Canadian Arts Coalition.) <http://www.conservative.ca/EN/1091/106518> (inactive)

Children's Music Workshop (Web site). [ Benefits of Music Education (brochure)]. < http://www.childrensmusicworkshop.com/advocacy/benefits.html>
3 a. American Arts Alliance. Fact Sheet. [s.l.]: The Alliance, October 1996. (As cited by the Children's Music Workshop.) [revised as Performing Arts Alliance (2007). Why Music Education? (brochure)

<http://www.menc.org/resources/view/why-music-education-2007>]

3b. MENC – The National Association for Music Education. Benefits of Music Education (brochure). [s.l.]: MENC, Spring 2002. (As cited by the Children's Music Workshop.)

3c. Greene, Michael. [ 42 nd Annual Grammy Awards, February 2000 ]. (As cited by Children's Music Workshop.)

Creative City Network of Canada . “Personal and Social Development of Youth” Creative City News, Special Edition 1 (2004): 7.
<http://www.creativecity.ca/se-newsletters/special-edition-1/07-personal-and-social.html>

Gender and Health (Web site).
<http://www.genderandhealth.ca/en/modules/poverty/poverty-childhood-experience-07-01.jsp>
5a. Barnett, Lynn A. “Developmental benefits of play for children.” Journal of Leisure Research, 22.2 (1990): 138-153. (As quoted by Gender and Health/Gender and Poverty/Recreation and Education/Recreation, arts and cultural activities.)
5b. Donnelly, Peter and Jay Coakley. The Role of Recreation in Promoting Social Inclusion. Toronto: Canadian Council on Social Development; Laidlaw Foundation, December 2002. (As quoted by Gender and Health/Gender and Poverty/Recreation and Education/Recreation, arts and cultural activities.) <http://www.ccsd.ca/subsites/inclusion/bp/pd.htm>
5c. Mahoney, Joseph L. and Robert B. Cairns. “Do extracurricular activities protect against early school dropout?” Developmental Psychology, 33.2 (1997): 241-253. (As quoted by Gender and Health/Gender and Poverty/Poverty and Childhood/2-Tiered Play? ) <http://www.genderandhealt h. ca/en/modules/poverty/poverty-childhood-experience-08.jsp?r=>
5d. Nieman, Peter. “Psychosocial aspects of physical activity.” Paediatric Child Health, 7.5 (May/June 2002): 309-311. (As quoted by Gender and Health/Gender and Poverty/Recreation and Education/Recreation, arts and cultural activities .) <http://www.ncbi.nlm.nih. gov/pmc/articles/ PMC 2795619/>

Government of Canada. A Canada fit for children: Canada 's follow-up to the United Nations General Assembly Special Session on Children, dated April 2004.

Ottawa:The Government, April 2004. <http://www.hrsdc.gc.ca/eng/cs/sp/sdc/socpol/publications/2002-002483/canadafite.pdf>

Pili, Christina. The Effects of Art on the Brain of an Underprivileged Child (web document, posted 01/09/2008 ). <http://serendip.brynmawr.edu/exchange/node/1799>

Action Plan:

  • Write letters to the prime minister, the minister of Canadian heritage and official languages and members of parliament urging the federal government to implement a tax credit for children's participation in arts and cultural activities.

  • Write letters to the premier and members of the legislative assembly urging the provincial government to implement a tax credit for children's participation in arts and cultural activities.

  • Support and encourage arts and cultural initiatives for youth in communities.

  • Monitor governme nt plan of action in response to the request contained in this resolution.

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