for eligible fees paid in 2016 for the cost of registration or membership for your or your spouse’s or common-law
partner’s child in a prescribed program (see the next section) of physical activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit at line 316) at the beginning of the year in which an eligible fitness expense was paid. The refundable portion of the credit is 15% of the total eligible fees.
partner’s child in a prescribed program (see the next section) of physical activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit at line 316) at the beginning of the year in which an eligible fitness expense was paid. The refundable portion of the credit is 15% of the total eligible fees.