To be eligible for children’s fitness amount, the child must have been under age 16 (under age 18 if the child is eligible for the disability tax credit) at the beginning the year in which an eligible fitness expense was paid.
Activity
Substantially all the activities must include a significant amount of physical activity that contributes to cardiorespiratory endurance plus one or more of: muscular strength, muscular endurance, flexibility, or balance. Examples of eligible activities include hockey, skating, soccer, karate, football, basketball, folk dancing, swimming, hiking, horseback riding and sailing.
Program
The programs must be ongoing (a minimum of eight consecutive weeks duration or, in the case of children’s camp, five consecutive days), supervised, and suitable for children.