Children's fitness tax credit
Children's fitness tax credit
You can claim up to $1,000 per child for eligible fees paid in 2024 for the cost of registration or membership for your (or your spouse's or common-law partner's) child in a prescribed program of physical activity.
The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 58440 of Form YT428) at the start of the year the eligible fitness expenses were paid.
The refundable part of the credit is 6.4% of the total eligible fees.
You can claim this tax credit if another person has not already claimed the same fees, and the total claimed is not more than the maximum allowable tax credit if only one of you were making the claim.
Children with disabilities
If the child is eligible for the disability tax credit and is under 18 years of age at the start 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.
Notes
If you paid an amount that would qualify to be claimed
as child care expenses (line 21400 of the return) and
the children's fitness tax credit, you must first claim
this amount as child care expenses. Any unused part
can be claimed for the children's fitness tax credit if the
requirements are met.
If an expense is eligible for the children's fitness tax credit, it is not eligible for the children's arts amount (line 58326 of Form YT428).
If an organization provides your child with two distinct prescribed programs, and one program is eligible for the children's fitness tax credit and the other program is eligible for the children's arts amount, you should get two receipts. If you get only one receipt, it must clearly show the amount paid to the organization for each distinct program.
Prescribed program
To qualify for the children's fitness tax credit, a program must be all of the following:
-
ongoing (lasting at least eight consecutive weeks or, in the case of children's camps, five consecutive days)
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supervised
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suitable for children
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require significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility, or balance)
Notes
For a child 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 a child rides mainly on or in a motorized vehicle.
Reimbursement of an eligible expense
You can claim only the part of the tax credit you have not been, or will not be, reimbursed for. However, you can claim the full tax credit if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
Enter, on line 63800 of your Form YT479, the amount of the total eligible fees up to a maximum of $1,000 per child. Multiply this amount by 6.4% and enter the result on line 1 of your Form YT479.
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