Child Fitness Tax Credit - Canada
What is the Child Fitness Tax Credit for Canadians?
It is a Federal government tax credit to help parents get their children more active. Parents can claim up to $500 per year for children 16 years and under. The kinds of programs that qualify are supervised programs suitable for children where they are active most of the time (at least 50% of the time) and that occur at least once a week for 8 weeks or 5 days in a row (day camp).
Programs that cardio respiratory endurance, plus one or more of;
- muscular strength,
- muscular ndurance,
qualify as a fitness program.
The Children's Fitness Tax Credit is found on line 365 of the income tax form. For further information on this tax credit, speak with your tax advisor or visit the Revenue Canada website.
In 2011, this tax credit is calculated using the lowest tax rate (15% for 2010/11) making the maximum tax credit per child to be $75 in 2011. Consult your tax advisor for details.
An additional tax credit is available to an individual for a child with a disability. The additional credit is $500 x the lowest tax rate, if the total of eligible fitness costs for that child in the year is $100 or more.