Line 365 - Children's fitness amount

You can claim to a maximum of $500 per child, the fees paid in 2008 that relate to the cost of registering your or your spouse's or common-law partner’s child in a prescribed program of physical activity. 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 elibigle fitness expense was paid.

You can claim this amount provided that another person has not already claimed the same fees and that the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.

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

Note
You may have paid an amount that would qualify to be claimed as child care expenses (line 214) and the children’s fitness amount. If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the children’s fitness amount as long as the requirements are met.

Prescribed program

To qualify for this amount, a program must:

• be ongoing (either a minimum of eight weeks duration with a minimum of one session per week 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 that contributes to cardiorespiratory endurance plus muscular strength, muscular endurance, flexibility and/or balance).

Note
For a child who qualifies for the disability amount, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context.

Physical activity includes horseback riding, but does not include activities where, as an essential component, a child rides on or in a motorized vehicle.

Reimbursement of an eligible expense – You can only claim the part of the amount for which you have not been or will not be reimbursed. However, you can claim all of the amount if the reimbursement is included in your income, such as a benefit shown on a T4 slip, and you did not deduct the reimbursement anywhere else on your return.

Forms and publications

• General Income Tax and Benefit Package for 2008 - Guide, Returns, Schedules

Related Topics

• Children's Fitness Tax Credit
• Children's Fitness Tax Credit Eligibility Checklist
• Line 214 - Child care expenses
• Line 316 - Disability amount (for self)

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