In response to the question about the nature of the activities covered by the new children's arts tax credit, I would point out that in clause 98 of the bill, there is a provision that defines artistic, cultural, recreational, and developmental activities, and the eligible programs for the purpose of the credit. It specifically refers to the types of activities involved: literary, arts, visual arts, performing arts, music, etc., and then as well, in terms of the eligible expense, it requires that it be separate from the school curriculum, and also that 50% of the activities offered to the children by the organization include a significant amount of the artistic, cultural, recreational, or developmental activities. So in addition to the cost of day care, it would have to satisfy any of the requirements of the regulations related to the credit.
On November 1st, 2011. See this statement in context.