Prescribed program

To qualify for this amount, a program must:

• be ongoing (a minimum of eight consecutive weeks duration or, in the case of children's camps, five consecutive days);
• be supervised;
• be suitable for children; and
• require significant physical activity that contributes to cardiorespiratory 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.

For more information on the activities that contribute to cardio-respiratory endurance, visit the Public Health Agency of Canada's Physical Activity Guides for children and youth.

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.

The following activities do not qualify:

• activities where riding in, or on, a motorized vehicle is an essential part of the activity;
• self-directed (unsupervised) activities;
• activities that are part of a regular school program; or
• sports-academics programs.
  

Note
Fees charged for extra-curricular programs that take place in school are eligible.

Fees paid by parents for accommodation, travel, food, or beverages (e.g. room and board at a fitness camp) do not qualify.

Forms and publications

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

Related topics

• Information for organizations providing prescribed programs of physical activity
• Line 316 - Disability amount (for self)