Children's Fitness Tax Credit
The Children’s Fitness Tax Credit is to facilitate access by children and youth to physical activity and recreation programs, as a means of helping them maintain a healthy active lifestyle. The Children’s Fitness Tax Credit will cover eligible fees up to $1000 for enrolment in a physical activity program.
Recommendations Related to Children with Disabilities
Children with disabilities should be eligible for the tax credit when they participate in Activities that are eligible for children without disabilities, regardless to the extent to which the child with disabilities is able to participate.
Specific costs that are related to children with disabilities’ ability to participate in the activities would be covered. These would include:
- Equipment and assistive devices;
- The cost of transportation to and from the activity; and
- The cost of attendant care
Children with disabilities up to and including age 21 would also be eligible for the tax credit.