Manitoba  ->   Non-refundable personal tax credits -> Fitness Tax Credit

Manitoba Fitness Tax Credit for Children and Young Adults

Form MB428 Line 58325 (line 5839 prior to 2019)

Manitoba child fitness tax credit is a non-refundable tax credit, and is calculated using the Manitoba lowest tax rate of 10.8%.  Residents of Manitoba who are under 25 years of age can claim up to $500 for fees paid in the year on registration or membership for a prescribed program of physical activity.

An additional tax credit is available to an individual for a child under 18 who is eligible for the disability tax credit.  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.

Starting in 2011, the Manitoba fitness tax credit is also available for fitness activities for young adults aged 16 through 24.  The annual cost of eligible activities up to $500 can be claimed by the young adult, or by a spouse or parent.  The additional tax credit is available for a young adult with a disability.

The tax credit may be claimed by either spouse, or apportioned between them.

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.

For more information, see the Canada Revenue Agency document 5007-PC Information for Residents of Manitoba, Line 58325 Fitness Amount.

There is also a Children's Arts and Cultural Activities tax credit available to Manitoba residents.

Revised: April 26, 2021