Subsection 9400(1)
Physical Activity
Administrative Policy
13 June 2008 Internal T.I. 2008-0280121I7 F - Crédit d'impôt pour condition physique des enfant
In finding that a preschool swimming lessons, where children learn how to take to the water rather than swim, a prescribed program of physical...
Subsection 9400(2)
Administrative Policy
16 March 2016 Internal T.I. 2016-0626251I7 - children’s fitness tax credit
In the course of a general response to a question with insufficient specifics, Headquarters stated:
A prescribed program of physical activity (as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.8 - Subsection 122.8(1) - Eligible Fitness Expense | paraphrase | 105 |
8 December 2009 External T.I. 2009-0328401E5 F - Crédit pour la condition physique des enfants
Regular sports activities at a school that “are mandatory for all students and where voluntary cessation of participation in these athletic...