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 the cost of family memberships at civic centres and fuel expenses incurred to travel to sporting events qualify
Position: Only fees that relate to the cost of registration or membership in an eligible program of physical activity will qualify; related travelling costs will not be eligible.
Reasons: Legislation
April 10, 2007
XXXXXXXXXX
Dear XXXXXXXXXX:
Thank you for your email received on January 8, 2007, concerning the Children's Fitness Tax Credit. I apologize for the delay in responding.
You ask for information on the credit, including the eligibility of the costs of family memberships at civic centres and fuel expenses incurred to travel to sporting events. The provision of the Income Tax Regulations that will define a prescribed physical activity for purposes of the credit has not yet been drafted. However, information on the credit is available on both the Canada Revenue Agency (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. You will note from this information that the portion of a family membership covering a child's participation in an eligible program will qualify. Only fees that relate to the cost of registration or membership in an eligible program of physical activity will qualify; related travelling costs will not be eligible. Also included on the CRA Web site at www.cra.gc.ca/whatsnew/checklist-e.html is a Children's Fitness Tax Credit Eligibility Checklist, which is designed to help organizations easily determine if a particular program should qualify for purposes of the credit.
Thank you for having taken the time to write. I trust that the information I have provided will be helpful.
Sincerely,
The Honourable Carol Skelton, P.C., M.P.
Randy Hewlett
957-2049
2007-022213
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