Tax credit question - Children's fitness amount

[Grey]

This is a hypothetical scenario.

Let's say child's karate fees for 2013 is $450 plus 13% tax so total paid is $508.50.

Which amount should be written on Line 365 on Schedule 1?

The pre-tax amount of $450?

Or the max amount of $500?

[lizzie bargain]

I am guessing $500 but it is a guess on my part!

[Zonny]

I would say it's the pretax amount, since tax rates vary from province to province. You shouldn't get a better benefit because your province charges higher taxes.

[MrsSunshine]

i'd say its the pretax amount. i think you can only claim $75 anyway. but yes pretax.

[Grey]

Thanks for all your input.

You can claim a max of $500 per child... which is equivalent to a non-refundable tax credit of $75.

[jewelm]

you definitely claim the full 500, I own a tax business,,,, use the full amount for sure ladies.

[Ciel]

Claim the maximum amount of $500, as your total fee is over that amount.
http://www.cra-arc.gc.ca/tx/ndvdls/t.../rtrn-eng.html

If we had to split GST apart from the fees for everything, I think online software sales would get a nudge upward.