The Government of Canada introduced a Children’s Fitness Tax Credit that
is effective January 1, 2007. Parents who register a child in an eligible program of
physical activity can claim a non-refundable tax credit on eligible amounts of up to $500
on their tax returns.
The school’s responsibility, as an organization providing eligible programs of physical
activity, are set out in the Canada Revenue Agency narrative set out below. These eligible
activities could include participation on extracurricular activities such as athletic teams.
The credit will not cover fees charged for regular school physical education
programming. Please ensure that the person(s) overseeing or supervising the activity
reviews the criteria (see below), as set out by Canada Revenue Agency, to make a
determination of whether an activity would be eligible or not.
Schools will be responsible to ensure that the appropriate information is on the receipt
given to parents with respect to fees paid for eligible activities. There is no additional
accounting required with respect to the Children’s Fitness Tax Credit.
More Info: CANADA REVENUE AGENCY Children's Fitness Amount
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