Children's Fitness Tax Credit

For calendar year 2007 and beyond, parents are allowed to claim a non-refundable tax credit for each child under the age of 16 for an eligible program of physical activity.  

Eligible expenses will include those of the operation and administration of the program, instruction, renting facilities, equipment used in common, referees and judges, and supplies.

Expenses that will not be eligible include the purchase or rental for exclusive personal use, travel, meals and accommodation. 

An example of the fitness tax credit:

Registration fees for hockey team participation are eligible but the purchase or rental of personal hockey equipment would not be eligible nor would the cost to travel to hockey tournaments.