Get $500 Tax Credit for each of your child’s physical activity (Canada).

“You may be able to claim up to $500 per child for the fees paid in 2010 that relate to the cost of registering your or your spouse's or common-law partner's child in a prescribed program of physical activity” http://www.cra-arc.gc.ca/fitness/

Prescribed Program

 To qualify for this amount, a program must:

• be ongoing (either a minimum of eight weeks duration or, in the case of children's camps, five consecutive days);
• be supervised;
• be suitable for children; and
• require a significant amount of physical activity that contributes to cardiorespiratory endurance, plus one or more of:

                            muscular strength,

                            muscular endurance,

                            flexibility, and / or

                            balance.

Physical activity includes strenuous games like hockey or soccer, activities such as golf lessons, horse-back riding, sailing and bowling as well as others that require a similar level of physical activity. 

The Public Health Agency of Canada's Physical Activity Guides for children and youth list some of the activities that contribute to cardio-respiratory endurance.

The following activities do not qualify: 

• activities where riding in, or on, a motorized vehicle is an essential part of the activity;
• self-directed (unsupervised) activities;
• activities that are part of a regular school program; or
•  sports-academics programs. 

Note
Fees charged for extra-curricular programs that take place in school are eligible.

Fees paid by parents for accommodation, travel, food, or beverages (e.g. room and board at a fitness camp) do not qualify.

All of the above is copied from Government website. For more info click on the link below:  http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns360-390/365/prgrm-eng.html

What about gym fees for your child? According to the Government requirements you can claim any physical activity that is:

•  ongoing (either a minimum of eight weeks duration or, in the case of children's camps, five consecutive days);
• supervised;
•  suitable for children; and
• require a significant amount of physical activity that contributes to cardiorespiratory endurance, plus one or more of:  

                           muscular strength,

                           muscular endurance,

                           flexibility, and / or

                           balance.

If your child goes to the gym and attends supervised classes that are suitable for children, you may be eligible to deduct his/her whole-year-round membership. Most gyms give discounts for students and those who are under 18. Those fees usually vary from $19 to $39 per month. Here is your family fitness plan paid by the Government of Canada.

What about personal training fees?

 I don’t see why not they can be deducted. Personal training is:

·         supervised

·         suitable for children, and

·         can be with significant amount of physical activity that contributes to cardiorespiratory endurance.

Personal Training also can be developing the following:

                 muscular strength,

                 muscular endurance,

                 flexibility, and / or 

                           balance.

Your child deserves a better health and now it can be at no cost to you!

Consult your accountant about your eligibility.