Children's Fitness Tax Credit
Information for 2016 taxation year
Although the Canada Revenue Agency administers the children's fitness tax credit, organizations are in the best position to determine if the programs they offer qualify as prescribed programs of physical activity for the purposes of the credit.
A receipt does not guarantee the eligibility of a program.
Upon request, for Basketball BC programs (does not include Steve Nash Youth Basketball), Basketball BC will issue receipts for the Children’s Fitness Tax Credit for eligible programs based on the following guidelines from the Revenue Canada Agency:
The child must have been under 16 years of age at the beginning of the year in which an eligible fitness expense was paid.
Proscribed Programs of Physical Activity
An eligible fitness expense must be for the cost of registration of an eligible child in a prescribed program of physical activity. Generally, such a program must:
- be ongoing (a minimum of eight consecutive weeks duration or, in the case of children's camps, five consecutive days);
- be supervised;
- be suitable for children; and
- include a significant amount of physical activity that contributes to cardio respiratory endurance, plus muscular strength, muscular endurance, flexibility, and/or balance.
Eligible Fitness Expenses
Registration includes the costs of administration, instruction, and the rental of facilities. Accommodation, travel, food, or beverages is not considered an eligible fitness expense and will not be included as part of the eligible fee on the receipt.
To request a Children's Fitness Tax Credit Receipt
- Name of child
- Birthdate of child
- Name of program
A receipt will be issued if the child and program meet the eligibility requirements. Please note: receipt can only be made out to the person who paid the fitness expense.