Line 58325 - Fitness amount
Line 58325 - Fitness amount
If you were a resident of Manitoba at the end of the year, you can claim up to $500 for fees paid in 2024 on registration or membership for a prescribed program of physical activity for the following individuals:
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yourself, if you are under 25 years of age at the end of the year
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your (or your spouse's or common-law partner's) child under 18 years of age at the end of the year
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your spouse or common-law partner, if they were a young adult
Note
The young adult must have been between 18
and 24 years of age at the end of the year.
If you have a spouse or common-law partner, only one of you can claim the fitness amount for a child, or spouse or common-law partner who is a young adult. You and your spouse or common-law partner have to decide who will claim this amount for that individual.
Individuals with disabilities
If a child or young adult is eligible for the disability tax credit, an additional amount of $500 can be claimed, if a minimum of $100 is paid on registration or membership fees for a prescribed program of physical activity.
Note
If you paid an amount that would qualify to be claimed as
child care expenses (line 21400 of your return) and the
fitness amount, you must first claim this amount as child
care expenses. Any unused part can be claimed for
the fitness amount.
Prescribed program
To qualify for this amount, a program must be:
-
ongoing (a weekly program offered by a club, association, or similar organization, or a membership in an organization lasting at least eight consecutive weeks, or a program lasting at least five consecutive days)
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supervised
-
suitable for children or young adults
-
require significant physical activity (where most of the activities include a significant amount of physical activity contributing to cardio-respiratory endurance, plus muscular strength, muscular endurance, flexibility, and/or balance)
Notes
For a child or young adult who is eligible for the disability
tax credit, the requirement for significant physical activity
is met if the activities result in movement and in an
observable use of energy in a recreational context.
Physical activity includes horseback riding, but does not include activities where, as an essential part, a child or young adult rides on or in a motorized vehicle.
Reimbursement of an eligible expense
You can only claim the part of the amount that you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported in your income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
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