What is children's fitness amount

Children's fitness tax credit is a refundable tax credit to encourage parents to register a child in certain physical-fitness activity programs.

Eligibility

To be eligible for children's fitness amount, the children's age, the activities and programs have to meet certain conditions.

How much is the credit

You can claim the actual fees you paid up to a maximum of $1,000 per child. The refundable portion of the credit is 15% of the total eligible fees.

For example, if you paid $200 to send your child to a swimming class and $250 to soccer program. The amount you can claim is $450. The tax credit is $67.50 (15% of $450). On the other hand, let's say you spent $2,000 on hockey program, the amount you can claim is $1,000, a refundable tax credit of $150 (15% of $1,000).

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The amount can be shared

You can share the amount with another person, for example, your spouse or common-law partner, as long as the total claimed is not more that the maximum amount that would be allowed if only one of you were claiming it.

How to claim children's fitness credit

The amount is claimed on line 458 and line 459 on your tax return. And keep the receipts in case the Canada Revenue Agency (CRA) asks to see them later.

Children with disabilities

If the child qualifies for disability amount, the age limit is under 18 years old instead of under 16 years old. Moreover, an additional amount of $500 ($1,500 totally) can be claimed as long as a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity.

Related tax credits and tax deductions

If the expenses qualify to be claimed as child care expenses and the children's fitness amount, you must first claim this amount as child care expenses. Any unused part can be claimed for children's fitness amount.

If an expense is eligible for the children's fitness amount, is not eligible for the children's arts amount.

History

The credit started from 2007.

What is children's fitness amount - 2014

What is children's fitness amount 2013

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Additional information