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)
- 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.
Minister of Finance Jim Flaherty said, “Studies show that regular physical activity has more positive affects on children, including balanced growth and development and improved physical fitness. This measure will help parents offset some of the costs associated with these activities and start children down the road to a lifetime of healthy, active living.”
The physical activity for which tax receipts are issued should encourage children to strive towards at least 30 minutes of sustained moderate to vigorous physical activity per session for children under 10, and 60 minutes for children 10 and over.