Canadian Children's Fitness Tax Credit
The Canadian Children's Fitness Tax Credit is a non-refundable tax credit which lets parents claim up to $500 in eligible fees for enroling a child under 16 in an eligible program of physical activity. For children with disabilities, an additional amount of $500 can be claimed if the child is under the age of 18.
Eligible Physical Activity Programs
To qualify for the Children's Fitness Tax Credit, programs of physical activity must
- be continuous - programs must last at least eight weeks with at least one session a week or, in the case of camps, run for five consecutive days
- be supervised
- be suitable for children
- include a significant amount of physical activity contributing to cardio-respiratory endurance and to at least one of: muscular strength, muscular endurance, flexibility, or balance.
Fees Eligible for Children's Fitness Tax Credit
To be eligible for the Children's Fitness Tax Credit fees must
- be paid for a child who is under 16 at the beginning of the income tax year
- children with disabiities must be under 18 at the beginning of the income tax year and must also be eligible for the disability tax credit.
- be for the cost of registration or membership in an eligible program of physical fitness activity. Related costs such as accommodation, travel or food do not qualify for the income tax credit.
- To claim the disability amount, at least $100 must be paid for registration or membership in the physical activity program.
- be paid in the year the physical activity takes place.
Receipts for Children's Fitness Tax Credit
Income tax receipts should include
- Name and address of the organization
- Name of the eligible fitness program or activity
- Total amount received, date received, and amount eligible for the Children's Fitness Tax Credit
- Full name of payer
- Child's name and year of birth
- Authorized signature (not required for electronically generated receipts)
How to Claim the Children's Fitness Tax Credit
For a related Canadian income tax credit, see Children's Arts Tax Credit.