Line 365 Federal Children's Fitness Amount Tax Credit
Starting in 2007, there is a federal non-refundable tax credit available to individuals for registration and membership costs of up to $500 per child, not indexed for inflation. The tax credit is available for prescribed programs of physical activity for their children who are, at the beginning of the taxation year:
- under 16 years of age, or
- under 18 for a child with a disability (i.e., when any person is able to claim a disability amount tax credit for the child on line 318 of the federal tax return)
Provincial fitness tax credits
Some of these tax credits are not just for children:
- BC Children's Fitness Tax Credit (Line 5839, Start 2012)
- Manitoba Fitness Tax Credit
- Nova Scotia Healthy Living Tax Credit
- Ontario Children's Activity Tax Credit
- Saskatchewan Active Families Benefit