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
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