Children’s Fitness Tax Credit

Manitoba’s Fitness Tax Credit allows claims for fitness activities for children under 16 and by young adults aged 16 through 24. The cost of eligible fitness activities as defined under the federal legislation, up to $500, can be claimed by the young adult, or by a spouse or parent. This will provide an annual non-refundable benefit of up to $54 per youth.

Children and young adults with a disability, on whose behalf at least $100 is spent for qualifying fitness activities, will be eligible for an additional $54 credit for a maximum credit of $108 – mirroring the federal treatment of children with a disability. The credits reduce Manitoba income tax otherwise payable in the tax year. There’s a similar tax credit for children’s artistic and cultural programs.

The Federal Children’s Fitness Tax Credit is worth up to $500 for each child under the age of 16 for fees paid in 2013 “relating to the cost of registering your child in a prescribed program of physical activity”.

Eligible programs must be ongoing, supervised and be suitable for children. They must also develop cardio-respiratory endurance and flexibility, balance, or muscular strength or endurance.

Sport and physical activity programs recommended by Canadian Sport for Life should all be eligible for the tax credit. There’s a similar tax credit for children’s artistic and cultural programs.