Ontario premier Dalton McGuinty announced Monday the province will introduce a tax credit for parents who pay for extra curricular activities for their children.

While the credit is based on the federal children’s fitness tax credit, it can apply to non-physical activities, such as music lessons or art classes.

The credit allows families up to $500 per year per child on various activities beginning this past January 1st.

The government says this tax credit will have the most direct benefit for low-income families because the credit is refundable. Families that pay little or no taxes are still eligible.

A study released by the University of Alberta found that upper class families were twice as likely to claim the federal fitness tax credit because they have more disposable income to spend on these types of activities.

McGuinty said parents wanted a broader credit that applied to not only sports.