Child Tax Credit Information
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. Generally, such a 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 of: muscular strength, muscular endurance, flexibility, or balance.
For more information, see Canadian Goverment Fitness Credit Website.
Let's get moving!
Where a program is for a mixed use pass or facility (such as the ski pass), the cost qualifies "
"In circumstances where the participant in the program can select from among various activities, the full cost of a child's registration in a program offered by a club, association, or similar organization will be eligible for the credit if (in addition to being ongoing, supervised, and suitable for children):
- more than 50% of the activities offered to children include a significant amount of physical activity; or
- more than 50% of the available program time is devoted to activities that include a significant amount of physical activity." (see here).
Document Actions