The amount that is claimable for each child is currently $500 for the 2011 tax year. The costs being claimed must be for physical activities (more on this later).
The child must have been under 16 years of age at the beginning of the year for which the amount is being claimed.
If the child qualifies for the disability amount, the age is moved to 18. Additional amounts are claimable for those who qualify for the disability credit, click here for more information regarding the elgibility criteria.
Prescribed Programs of Physical Activity
The child fitness credit is only claimable for what are deemed to be Prescribed Programs. In order to earn this distinction, the program must be:
- must be ongoing (a minimum of 8 weeks for physical activities and 5 days for camps);
- be supervised and suited for children;
- must include physical activity related to cardiovascular endurance, muscular endurance and strength or flexibility and balance.
If the above details do not provide you with enough eligibility information, a checklist is available here.
How to Claim the Amount
The amount to be claimed is to be claimed on Line 365 of Schedule 1 , Federal Tax. You can only claim amounts for which you have not been reimbursed, and if you have been reimbursed, you can claim the amount if it has been reported as income on your T4.
If you are electronically filing your taxes, keep all the invoices and supporting documentation in case you are audited.
Note: Always ask for a receipt or invoice for any physical activity league/organization.