Fitness credit

The federal children’s fitness credit is available for fees paid for the enrollment of a child, under the age of 16 at the beginning of the year, in which the expenses are paid for an eligible program of physical activity to a maximum of $500 per child. If the child is eligible for the disability tax credit, the age limit increases to under the age of 18 and the claimable amount may increase to $1,000 when a minimum of $100 is paid on eligible expenses. British Columbia and Manitoba also have a fitness tax credit similar to the federal children’s fitness credit. However, in Manitoba this credit includes claims for fitness activities by young adults up to the age of 24. Nova Scotia offers a Healthy Living Tax Credit for sport and recreational expenses incurred for an eligible child under the age of 18 to a maximum of $500 per child. Ontario offers a refundable credit (Children’s Activity Tax Credit) of up to a maximum of $55 per child under the age of 16 for eligible activities as defined by the province. Ontario’s refundable credit increases to a maximum of $108 if the child is under the age of 18 and is eligible for the disability tax credit. Overall expenses claimed in 2014 cannot exceed $540. Saskatchewan offers the Active Families Benefit, which is a refundable credit (up to a maximum of $150) for eligible children aged 6 to 18 as defined by the province.