Children's Fitness Tax Credit (Updated 2011)

The children's fitness tax credit allows parents to claim a maximum of $500
per year for eligible fees for registering your or your spouse or common-law partner's child in a prescribed program of physical activity. The child must be under 16 years of age at the beginning of the year. You can claim this amount provided that another person has not already climed the same fees and that the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount. To qualify for the tax credit, a program must be:

• ongoing (either a minimum of 8 weeks duration with a minimum of 1 session per week or, in the case of camps, five consecutive days)
• supervised;
• suitable for children; and
• substantially all of the activities must 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.

Children with disabilities - if the child qualifies for the disability amount and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed provided that a minimum of $100 is paid on registration or membership fees for a prescribed program of physical activity.