Fitness Tax Credit

///Fitness Tax Credit
Fitness Tax Credit 2017-08-14T14:00:34+00:00

Please click on the link below to access a PDF version of the Fitness Tax Credit Receipt form.
Fitness Tax Memo Receipt 2015

Here is some information from the Ontario Ministry of Finance on the Children’s Activity Tax Credit.

Please click here to take you to the Ministry of Finance’s Website.

This credit helps parents with the cost to register their children in organized activities.

For 2014 you can claim up to $541 in eligible expenses and get up to $54.10 back for each child under 16. You can get up to $108.20 back for a child with a disability who is under 18.

For 2015 you can claim up to $551 in eligible expenses and get up to $55.10 back for each child under 16. You can get up to $110.20 back for a child with a disability who is under 18.

These amounts are adjusted each year for inflation.

You may qualify for the credit for a taxation year if:

you were a resident of Ontario on the last day of that year, and
you or your spouse or common-law partner paid fees in that year to register your child, or your spouse or common-law partner’s child, in an eligible activity.

You apply for the credit by completing form ON479, which is part of your personal income tax and benefit return (return).

Save your receipts for the activities in which your child enrolled. You do not need to submit them with your return, but you need to keep them, in case the Canada Revenue Agency asks for them.

Download form ON479, Ontario Credits

Get your General Income Tax and Benefit package from the Canada Revenue Agency

The credit helps reduce or eliminate the amount of tax you owe. If you have an excess credit, it may be paid as a refund after your return is assessed — even if you pay no income tax. In that case, you should receive your money within 6 to 8 weeks after the Canada Revenue Agency has assessed your return.

 

The tax credit covers fitness and non-fitness activities. Eligible activities need to be supervised and be suitable for children.

The criteria for fitness activities are the same as for the federal Children’s Fitness Tax Credit.

Eligible fitness activities require a significant amount of physical activity that contributes to cardio-respiratory endurance, plus one or more of muscular strength, muscular endurance, flexibility, and/or balance.

Non-fitness activities need to fall under at least one of the following categories to be eligible:

instruction in music, dramatic arts, dance, and visual arts
language instruction
activities with substantial focus on wilderness and the natural environment
activities with a substantial focus on helping children develop and use intellectual skills
structured interaction among children where supervisors teach or help children develop interpersonal skills
enrichment or tutoring in academic subjects.
Also, to qualify for this credit, the activity needs to be:

a program that is not part of a school’s curriculum and that is a weekly program with a minimum duration of eight consecutive weeks, or a daily program with a minimum duration of five consecutive days, or
a membership in an organization that lasts at least eight consecutive weeks and that allows children to choose from a variety of activities.
View list of eligible expenses and non-eligible activities

Eligible expenses are the same as those defined under the federal Children’s Fitness Tax Credit and include:

registration and membership fees, including the portion of the registration that covers the cost of uniforms and other equipment related to the activity.

Eligible expenses do not include fees paid to cover the cost of:

accommodations
travel, food and beverages
purchase or rental of equipment for exclusive personal use
fees charged for programs that are part of a school’s curriculum
equipment purchased from a third party
any amounts paid to the individual’s spouse or common-law partner, or to anyone under 18 years of age.
Do summer camps qualify?
Summer camps may qualify for the children’s activity tax credit if they meet all requirements. In most cases, expenses for a camp are eligible if:

it lasts at least five consecutive days
more than half of the activities in the program include a significant amount of eligible activities, and
it is supervised and suitable for children
Camp expenses such as food, beverages, accommodations or travel are not eligible for the tax credit.

Expenses that could be claimed for the federal child care expenses deduction and the children’s activity tax credit must first be claimed as a federal child care expenses deduction. Any unused portion can be claimed for the tax credit.

You can claim this amount provided another person has not already claimed the same fees and the total claimed is not more than the maximum amount that would be allowed if only one of you were claiming the amount.

 

Examples of activities eligible for the Children’s Activity Tax Credit
Activities eligible for the federal Children’s Fitness Tax Credit and Ontario’s Children’s Activity Tax Credit:

Adapted fitness for youth with disabilities
Aerobics
Badminton
Ballhockey
Baseball
Basketball
Biking
Curling
Dodgeball
Figure skating
Floorhockey
Football
Golf
Gymnastics
Hockey
Horseback riding
Ice Skating
Karate
Kickboxing
Lacrosse
Running
Skiing
Soccer
Snowboarding
Squash
Swimming
Tennis
Track and field
Volleyball
Water Polo

Additional organized or instructional activities eligible for Ontario’s Children’s Activity Tax Credit:

After-school extracurricular activities
Cadets
Chess
Choir
Cooking for kids
Cardiopulmonary resuscitation
Crafts
Dance
Drama
Drawing
First Aid
Gardening for kids
Girl Guides
Languages
Leadership development
Lifeguarding
Music composition and theory
Musical instruments
Non-medical therapeutic activities for children with a disability
Painting
Photography
Pottery
Public speaking
Scouts
Sculpture
Sewing
Tutoring
Voice lessons
Examples of activities not eligible for the Children’s Activity Tax Credit
activities offered free of charge
activities that promote illegal activity
activities that are unsupervised or not suitable for children
activities for which expenses would qualify for the Ontario political contribution tax credit
activities for which expenses would qualify for the charitable donation tax credit
activities that are part of a school curriculum
activities for which expenses can be claimed for the federal child care expenses deduction
activities for which fees are paid to a spouse or common-law or a person under age 18