If you have a child under 16 enrolled in an eligible fitness program, you may be able to claim up to $1000 of related expenses paid in the year under a non-refundable children’s fitness tax credit. Eligible children’s programs involve activities that contribute significantly to your child’s strength, endurance, flexibility and balance.
Soccer, hockey and other programs involving significant physical activity, such as dance lessons, are eligible. These programs must last at least eight weeks with at leaat one aegsion per week.
Children’s camps can also qualify if they last at least five consecutive days and devote more than 50% of the childrcn’a time to physical activity.
Some expenses eligible for the fitness tax credit are also eligible for the child care expense deduction, but you cannot claim the same expenses for both purposes. You must first claim these expenses as child care expenses. You can then claim any expenses over the child care expense deduction limit tbr purposes of the fitness tax credit (as long as they otherwise qualify).
Children who are eligible for the disability tax credit can qualify for the children’s fitness tax credit if they are under 18 (rather than 16). An additional $500 non-refundable amount is available for disability tax crediteligible children as long as their registration in an eligible program costs at least $100.
