Completing your tax return
Enter on line 458 (to the left of line 459) the total eligible fees for the children's fitness tax credit. Enter the result of the calculation on line 459. You can claim up to a maximum of $500 of eligible fees paid in 2016 per child.
You can claim this amount as long as another person has not already claimed the same fees and 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 is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity.
Reimbursement of an eligible expense – You can claim only the part of the tax credit for which you have not been or will not be reimbursed. However, you can claim the full tax credit if the reimbursement is reported as income, (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.
Do not send us any supporting documents when you file your tax return. Keep all your documents in case we ask to see them later.
You should receive, or ask for, a receipt from organizations that provide prescribed programs of physical activity for which you paid to have your child enrolled. The organizations will determine the part of the fee that qualifies for the children's fitness amount.
If an organization provides your child with two distinct prescribed programs and one program is eligible for the children's fitness tax credit and the other program is eligible for the children's arts amount, you should receive two receipts. If you receive only one it must clearly shows the amount paid to the organization for each distinct program.
It is not an organization's responsibility to determine whether or not a child is eligible for the disability tax credit. If you tell an organization that a child is eligible for the disability tax credit, the organization should issue a receipt accordingly.
Forms and publications
- Information for organizations providing prescribed programs of physical activity
- Line 316 - Disability amount (for self)
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