Line 5838 - Children's fitness amount

Line 5838 - Children's fitness amount

You can claim this amount if the rules are met for claiming the amount on line 459 on page 4 of your return.

For each eligible child, you can claim the lesser of $500 and the amount of eligible expenses paid.

Children with disabilities - If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity.

Note
Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have received income from a source inside British Columbia in 2016.