Do your kids love to play sports?  Do they participate in teams, clubs or sports camps through the year?  If so, the Children’s Fitness Tax Credit will benefit you.  It provides an annual tax credit of up to $500 per child to help cover the cost of these programs.

Which children are eligible?

Your children, who are less than, or turned 16, in the taxation year,

 AND

Your children, who are less than, or turned 18, in the taxation year if they qualify for the disability amount.

 How much can I claim ?

There is a maximum annual amount of $500/child.

  AND

If you paid at least $100 for your disabled child, you are also entitled to an additional $500 claim for that child (resulting in a maximum claim of $1000 for that child).

 Who can make the claim?

Parents can claim fees paid for their children, and the claim can be split between parents.

Who actually paid for the program does not affect who can claim the credit.

What payments qualify?

The fees must relate to the registration or membership costs (you cannot claim the cost of related uniforms & equipment) and are claimed in the calendar year they are paid regardless of when the program actually takes place. 

 The program must be weekly for at least 8 continuous weeks OR at least 5 consecutive days.

The program must be supervised, and must not be part of a school curriculum.

 For a disabled child, the program must result in movement and an observable expenditure of energy.

 For other children, the program must contribute to cardio-respiratory endurance.  And at least one of the following:   

1. Muscular strength
2. Muscular endurance
3. Flexibility
4. Balance 

Most program administrators should be able to advise you as to whether their program qualifies.

NOTE:   If the amount paid also qualifies as a child care expense, it is usually more beneficial to claim it as such. Any unused part can then be claimed for the children’s fitness tax credit.

Reference:  ITA SEC 118.03