Filing Your Return -> Federal and provincial fitness tax credits
Line 365 Federal Children's Fitness Amount Tax Credit
Income Tax Act s. 118.03, Regulations s. 9400
There is a federal non-refundable tax credit available to individuals for registration and membership costs of up to $500 per child, not indexed for inflation. This tax credit has been available since the 2007 taxation year.
News: On October 9, 2014, the federal government announced in a news release that the amount that can be claimed under this credit for 2014 and subsequent years will be doubled to $1,000 per child, and that the credit will be made refundable effective for the 2015 and subsequent taxation years.
The tax credit is available for prescribed programs of physical activity for their children who are, at the beginning of the taxation year
The tax credit is calculated using the lowest tax rate of 15%, so the maximum tax credit per child for 2014 will be $150 (previously $75).
An additional tax credit is available to an individual for a child with a disability. The additional credit will be $500 x the lowest tax rate, if the total of eligible fitness costs for that child in the year is $100 or more. This brings the maximum tax credit to $150 for a child with a disability. There is no change to this additional amount for 2014.
Example of calculation of child fitness tax credit:
The tax credit may be claimed by either spouse, or apportioned between them.
A prescribed program of physical activity includes the following, which are not part of a school's curriculum:
Physical activity means a supervised activity suitable for children (other than an activity where a child rides on or in a motorized vehicle as an essential component of the activity) that
Horseback riding is deemed to be included in the above definition of physical activity.
Any costs which qualify as child care costs must first be claimed as child care costs, with the remainder of eligible costs then claimed through the fitness credit.
The Federal Children's Fitness Credit is calculated by the Canadian Tax Calculator, but the amount is not checked to ensure that the maximum is not exceeded.
Some of these tax credits are not just for children:
BC Children's Fitness Tax Credit started in 2012.
Ontario Children's Activity Tax Credit - Refundable
Yukon Child Fitness Credit
Yukon has the same non-refundable child fitness tax credit as the federal tax credit, with the only difference being the tax rate applied. Yukon also provides the additional tax credit for a child with a disability.
Other Tax Credits for Children
Tax Tip: Keep the receipts for your children's physical activity programs.
Revised: October 09, 2014
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