Promise made in final days of 2008 campaign

Source: National Post

Parents who think they can get a tax break for enrolling their children in arts programs may be surprised to learn that the Conservative government has yet to keep the promise it made in the 2008 election.

The children's arts tax credit, contained in the Tory platform and announced by Prime Minister Stephen Harper during a photo-op with a young boy playing a cello, has never materialized.

The pledge was to introduce a refundable tax credit on up to $500 of fees paid for children under 16 who participate in arts or cultural activities.

"This tax cut will encourage and make it easier for parents to give their children the benefits of activities such as music classes, drama or arts classes, and the parents will save money on their taxes," Mr. Harper said at the time. "For some children participating in arts, dance and drama classes these will be a fun and enjoyable activity. For others it could be the beginning of much more -- a lifelong interest or career."

Mr. Harper also said the new tax policy would "help give a break to working Canadian families."

A tax credit for children's fitness programs was introduced in the 2007 tax year and is the model for the arts credit that was promised the following year. The fitness credit, however, is a non-refundable credit that is calculated by multiplying the total expense paid by the lowest marginal tax rate. If a family paid $400 for soccer lessons for example, the credit would be worth $60.

While the arts tax credit does not currently exist, it has not been forgotten, according to Finance Minister Jim Flaherty's press secretary.

"The children's art tax credit was one of the government's election platform commitments, which are designed to be implemented over the course of a full government mandate. Those platform commitments remain in place, but our first priority is to steer the country through the current economic downturn," Annette Robertson said in an email to Canwest News Service. A full government mandate typically lasts four years and the Conservative party is only a year and a half into its term, she added.

Quebec Liberal MP and heritage critic for his party, Pablo Rodriguez is skeptical the government will ever introduce the credit. He accuses the Conservatives of making the promise only to score political points during a campaign where the party was being battered over its support for the arts, particularly in Quebec.

Mr. Rodriguez says it's telling the promise was made just two weeks before voting day.

"What this tells you is it was complete improvisation. It's not part of a plan. It's not part of a vision on culture because that vision doesn't exist within the Conservative party," he said. "It's been a year and a half and there's nothing. They gave hope to parents that want to introduce their children to arts, to music, and now they've disappointed them by doing nothing."

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