Personal Tax: Child Fitness Tax Credit

Personal Tax
Child Fitness Tax Credit The CRA provided the following information on the administration of the Child Fitness Tax Credit: Qualifying entities defined as persons or partnerships offering prescribed physical activity programs, may issue income tax receipts to claim a child fitness tax credit. A prescribed physical activity program must be ongoing, which means that is must last for at least five consecutive days in the case of a sport or summer camp and at least eight weeks with at least one session per week in the case of another physical activity program. There is no list of activities eligible for the purpose of claiming a fitness tax credit because the CRA considers that the entities offering the physical activity programs are in a better position to decide if they meet the criteria to qualify for the credit.

Personal Tax

The CRA provided the following information on the administration of the Child Fitness Tax Credit:

Qualifying entities defined as persons or partnerships offering prescribed physical activity programs, may issue income tax receipts to claim a child fitness tax credit.
A prescribed physical activity program must be ongoing, which means that is must last for at least five consecutive days in the case of a sport or summer camp and at least eight weeks with at least one session per week in the case of another physical activity program.
There is no list of activities eligible for the purpose of claiming a fitness tax credit because the CRA considers that the entities offering the physical activity programs are in a better position to decide if they meet the criteria to qualify for the credit.