Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Whether soap box racing qualifies for the children's fitness tax credit.
Position: Question of fact.
Reasons: The organization offering the program will have the detailed knowledge that is necessary to determine if these guidelines will be met.
Sent out on March 26, 2007
XXXXXXXXXX
Dear XXXXXXXXXX:
Thank you for your email received on January 10, 2007, asking that soap box racing be included as one of the sports that would qualify for the Children's Fitness Tax Credit. I apologize for the delay in responding.
The provision of the Income Tax Regulations that will define a prescribed physical activity for purposes of the credit has not yet been drafted. The Department of Finance Canada has indicated, however, that the provision will require that the activity 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, and suitable for children. In addition, 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.
While the Canada Revenue Agency (CRA) will administer the credit, it will not be making general determinations on whether a particular activity, including soap box racing, is either eligible or ineligible. The organization offering the program will have the detailed knowledge that is necessary to determine if these guidelines will be met. The CRA is committed to working with organizations to provide them with as much information as possible to assist them in making their own determination of whether a particular program of activity is being run within the context of these guidelines. To this end, information on the credit is available on both the CRA and the Department of Finance Canada Web sites at www.cra.gc.ca/whatsnew/fitness-e.html and www.fin.gc.ca/news06/06-084e.html, respectively.
Thank you for having taken the time to write.
Sincerely,
The Honourable Carol Skelton, P.C., M.P.
Randy Hewlett
957-2049
2007-022216
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