Children Fitness

Lines 458 and 459 – Children’s fitness tax credit

Further for new change will come in 2016 and onward

What is the children’s fitness amount?

This is a federal non-refundable tax credit available to individuals for registering their child in a prescribed program of physical activity. You can claim to a maximum of $1000 per child. In case of child qualify for disability amount, an additional $500 can be claim.

What are the eligibility criteria?

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.

Also to qualify for this amount, a program must:

• be ongoing for at least consecutive eight weeks and must substantially comprises of physical activity
• five consecutive days and must comprise of physical activity for more than 50% of the time
• be supervised;
• be suitable for children

Physical activity is described as contributing to cardio respiratory 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.