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05-01-2008, 04:17 PM
Information on the Children's Fitness Tax Credit (English Only)
Eligible programs
On December 19, 2006, the Department of Finance released information explaining what programs of physical activity will qualify. It proposes that in order to qualify for the tax credit a program must be:
ongoing (either a minimum of eight weeks duration with a minimum of one session per week or, in the case of children's camps, five consecutive days);
supervised;
suitable for children; and
substantially all of the activities must include a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of: muscular strength, muscular endurance, flexibility, or balance. For more information about the criteria for eligible programs of physical activity, click here (http://www.fin.gc.ca/news06/06-084e.html). (gov of Canada site)
Children's Fitness Tax Credit Eligibility Checklist
This document is also available for download in .pdf format (http://www.cra-arc.gc.ca/whatsnew/checklist-e.pdf).
Answering the questions below will help you determine whether a program should qualify for purposes of the proposed children's fitness tax credit. If you answer "yes" to all four questions, then you should issue a receipt for the purposes of this credit to parents whose child is under 16 years of age at any time during the year. For assistance completing receipts, see http://www.cra-arc.gc.ca/whatsnew/organi-e.html#receipts.
Note:
The following activities do not qualify:
activities where riding in or on a motorized vehicle is an essential component of the activity
activities occurring as part of regular school physical education programming
self-directed activities
1. Is the program suitable for children under 16 years of age?
Note: The program should be physically safe, not place children at undue risk and comply with safety regulations.
Yes / No
2. Does the program operate at least once a week for a minimum of eight consecutive weeks or over a period of at least five consecutive days?
Yes / No
3. Answer Question A below if your program operates for a minimum of eight consecutive weeks with one or more sessions per week. Answer Question B if your program operates for at least five consecutive days.
A) Do approximately 90% of the activities in the program include a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of muscular strength, muscular endurance, flexibility or balance?
Yes / No
B) Do physical activities make up 50% or more of structured program hours? If yes, do approximately 90% of these physical activities include a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of muscular strength, muscular endurance, flexibility or balance?
Note: The Public Health Agency of Canada's Physical Activity Guides for children and youth (http://www.phac-aspc.gc.ca/pau-uap/paguide/child_youth/index.html) (http://www.phac-aspc.gc.ca/pau-uap/paguide/child_youth/index.html) list the types of activities that contributes to cardio-respiratory endurance. Activities qualify if they require a cardio-respiratory contribution at least equivalent to that of a brisk walk.
Yes / No
4. Is a supervisor present and sufficiently engaged to encourage active participation by the children?
Note: Explicit instruction or coaching is not needed to meet this requirement.
Yes / No
For further information contact the government of Canada or check their website at: http://www.cra-arc.gc.ca/whatsnew/fitness-e.html
Eligible programs
On December 19, 2006, the Department of Finance released information explaining what programs of physical activity will qualify. It proposes that in order to qualify for the tax credit a program must be:
ongoing (either a minimum of eight weeks duration with a minimum of one session per week or, in the case of children's camps, five consecutive days);
supervised;
suitable for children; and
substantially all of the activities must include a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of: muscular strength, muscular endurance, flexibility, or balance. For more information about the criteria for eligible programs of physical activity, click here (http://www.fin.gc.ca/news06/06-084e.html). (gov of Canada site)
Children's Fitness Tax Credit Eligibility Checklist
This document is also available for download in .pdf format (http://www.cra-arc.gc.ca/whatsnew/checklist-e.pdf).
Answering the questions below will help you determine whether a program should qualify for purposes of the proposed children's fitness tax credit. If you answer "yes" to all four questions, then you should issue a receipt for the purposes of this credit to parents whose child is under 16 years of age at any time during the year. For assistance completing receipts, see http://www.cra-arc.gc.ca/whatsnew/organi-e.html#receipts.
Note:
The following activities do not qualify:
activities where riding in or on a motorized vehicle is an essential component of the activity
activities occurring as part of regular school physical education programming
self-directed activities
1. Is the program suitable for children under 16 years of age?
Note: The program should be physically safe, not place children at undue risk and comply with safety regulations.
Yes / No
2. Does the program operate at least once a week for a minimum of eight consecutive weeks or over a period of at least five consecutive days?
Yes / No
3. Answer Question A below if your program operates for a minimum of eight consecutive weeks with one or more sessions per week. Answer Question B if your program operates for at least five consecutive days.
A) Do approximately 90% of the activities in the program include a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of muscular strength, muscular endurance, flexibility or balance?
Yes / No
B) Do physical activities make up 50% or more of structured program hours? If yes, do approximately 90% of these physical activities include a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of muscular strength, muscular endurance, flexibility or balance?
Note: The Public Health Agency of Canada's Physical Activity Guides for children and youth (http://www.phac-aspc.gc.ca/pau-uap/paguide/child_youth/index.html) (http://www.phac-aspc.gc.ca/pau-uap/paguide/child_youth/index.html) list the types of activities that contributes to cardio-respiratory endurance. Activities qualify if they require a cardio-respiratory contribution at least equivalent to that of a brisk walk.
Yes / No
4. Is a supervisor present and sufficiently engaged to encourage active participation by the children?
Note: Explicit instruction or coaching is not needed to meet this requirement.
Yes / No
For further information contact the government of Canada or check their website at: http://www.cra-arc.gc.ca/whatsnew/fitness-e.html