To qualify for this tax credit, a program must:
- be ongoing (last at least eight consecutive weeks 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 contributing to cardiorespiratory endurance, plus one or more of:
- muscular strength,
- muscular endurance,
- flexibility, and/or
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.
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.
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
- Information for organizations providing prescribed programs of physical activity
- Line 316 - Disability amount (for self)
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