Children's Fitness Tax Credit

The Government of Canada started, in 2007, a non-refundable tax credit based on eligible fitness expenses paid by parents to register a child in a prescribed program of physical activity.

• You may claim to a maximum of $500 per child under the age of 16 for the Child Fitness Credit for a prescribed program of physical activity.
• If a child qualifies for the disability tax credit, parents can claim up to $500 per year in eligible fitness expenses paid for the child who is under 18 years of age at the beginning of the year. Also, if at least $100 in eligible fitness expenses has been paid for the child, an additional amount of $500 can be added to the eligible fitness expenses actually incurred.

Prescribed programs of physical activity:

    An eligible fitness expense must be:

• for the cost of registration or membership of an eligible child in a prescribed program of physical activity. The program must:
• be ongoing (either a minimum of eight consecutive weeks long or, for children's camps, five consecutive days long);
• be supervised;
• be suitable for children; and
• include a significant amount of physical activity that contributes to cardio-respiratory endurance, plus one or more muscular strength, muscular endurance, flexibility, or balance.
• if the child is eligible for the disability tax credit, activities that result in movement and in an observable use of energy in a recreational context.

    An ineligible activity:

• an activity for which a child rides on, or in, a motorized vehicle as an essential part of the activity does not qualify for the children’s fitness tax credit.

Remember to ask for a RECEIPT…