Federal Child Fitness Tax Benefit

By: Dance Kids Canada  09-12-2011
Keywords: Dance Kids

As of January 1, 2007, the Government of Canada will allow a non-refundable tax credit on eligible amounts of up to $500 paid by parents to register a child (under the age of 16) in an eligible program of physical activity. The Government will introduce legislation that will define an eligible program, and there will be amendments to the Income Tax Act.

Please note that Bill C28, a second Act to implement certain provisions of the budget tabled in Parliament on May 2, 2006 , including the Children's Tax Credit, has received Royal Assent. This means that the Children's Fitness Tax Credit is now a legislated tax regulation. Dance Kids Canada will continue to monitor government websites for additional information regarding the implementation of the credit.

A prescribed program of physical activity includes the following, which are not part of a school's curriculum:

  A weekly program of 8 or more consecutive weeks in which all or substantially all of the activities include a significant amount of physical activity;

  A program of 5 or more consecutive days, if more than 50% of the daily activities include a significant amount of physical activity;

A program of 8 or more consecutive weeks, offered to children by an organization where participants in the program may select from a variety of activities if i. more than 50% of the activities include a significant amount of physical activity, or ii. more than 50% of the time scheduled in the program is scheduled for activities that include a significant amount of physical activity Membership in an organization for 8 or more consecutive weeks if more than 50% of the activities offered to children by the organization include a significant amount of physical activity

For a program of 8 or more consecutive weeks, which does not meet the 50% requirement of (c) above, offered to children by an organization where participants in the program may select from a variety of activities, the portion that is the percentage of those activities that include a significant amount of physical activity, or that is the percentage of time scheduled in the program that is scheduled for activities that include a significant amount of physical activity

F or membership in an organization for 8 or more consecutive weeks, where the 50% requirement of (d) above is not met, the portion of membership that is the percentage of all the activities offered to children by the organization that are activities that include a significant amount of physical activity

Physical activity means a supervised activity suitable for children (other than an activity where a child rides on or in a motorized vehicle as an essential component of the activity) that

in the case of a child with a disability, results in movement and in an observable expenditure of energy in a recreational context; and in the case of any other child, contributes to cardio-respiratory endurance and to one or more of the following:

Muscular strength

Muscular endurance

Flexibility

Balance

Dancing is deemed to be included in the above definition of physical activity.

The information in this article was current at 06 Dec 2011

Keywords: Dance Kids

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