The Children’s Fitness Tax Credit is calculated as 15% of registration fees in a physical activity program to a maximum of $1,000 for each child under 16. An extra $500 can be claimed for eligible children with disabilities under 18 if at least $100 is paid to cover their registration or membership. Beginning in 2015, the credit is fully refundable.
What qualifies for the Children’s Fitness Tax Credit?
The credit was introduced to encourage children to get moving. Programs that qualify include joining hockey or soccer teams, golf lessons, sailing, bowling, etc. These are activities that help build muscle endurance, strength, flexibility and balance. Programs need to be supervised and last at least eight, consecutive weeks, or five days in the case of camps. Fees for extra-curricular programs also apply.
The cost of accommodation, travel and food are not eligible.
How do I claim the Children’s Fitness Tax Credit?
Enter the total paid for each eligible child on line 458 of your T1 and claim the total credit on line 459. You can claim the amount as long as your spouse or common-law partner has not done so already.
It is possible there will be some overlap with the Child Care Expense Deduction. Qualifying expenses should first be claimed with the CCED and the remainder under the Fitness Credit.
You will need to keep your receipts. Ensure the receipt includes: The organization’s name, address, program/activity name, date, fees, full name of the child and their year of birth, full name of the payer and an authorized signature. If the receipt is electronic, you do not need an authorized signature.