Children's Fitness Tax Credit

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Did you know...
You can claim to a maximum of $1,000 per child the fees paid in 2014relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program of physical activity.

Eligibility

The child must have been under 16 years of age or under 18 years of age if eligible for the disability amount at the beginning of the year in which an eligible fitness expense was paid.

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

Prescribed program
To qualify for this amount, a program must:

  • be ongoing (last at least eight consecutive weeks or, in the case of children's camps, five consecutive days);
  • be supervised;
  • be suitable for children; and
  • require significant physical activity. Generally, most of the activities must include a significant amount of physical activity contributing to cardiorespiratory endurance, plus one or more of:
    • muscular strength,
    • muscular endurance,
    • flexibility, and/or
    • balance.

Physical activity includes strenuous games like hockey or soccer, activities such as golf lessons, horse-back riding, sailing and bowling as well as others that require a similar level of physical activity.

For more information on the 2014 Children's Fitness Tax Credit, please visit Canada's Revenue Agency website.