Manitoba-> Non-refundable personal tax credits -> Fitness Tax Credit
Manitoba Fitness Tax Credit for Children and Young Adults
Manitoba has the same child fitness tax credit as the Federal Child Fitness Tax Credit. The tax credit is calculated using the Manitoba lowest tax rate of 10.8%. The Manitoba 2017 Budget indicated that legislation will be tabled to ensure that this credit is continued, although the Federal credit is eliminated for 2017.
An additional tax credit is available to an individual for a child under 18 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.
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, and look for Line 5838 Children's Fitness Amount.
There is also a Children's Arts and Cultural Activities tax credit available to Manitoba residents.
Revised: September 19, 2017