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 a five or six-week program for children's swimming lessons is eligible for the children's fitness tax credit.
Position: No.
Reasons: To be considered ongoing, the Regulations specify a minimum duration of eight weeks.
April 3, 2008
XXXXXXXXXX
Dear XXXXXXXXXX :
The office of the XXXXXXXXXX , forwarded to me a copy of your email, which I received on January 30, 2008, addressed to your XXXXXXXXXX , concerning the eligibility of a five or six-week program for children's swimming lessons for the children's fitness tax credit.
In general terms, the children's fitness tax credit is based on the amount paid in the year, up to a maximum of $500, by an individual as an eligible fitness expense for his or her child under the age of 16 at the beginning of the year. The phrase "eligible fitness expense" is defined in the Income Tax Act as a fee attributable to the cost of the child's registration in a "prescribed program of physical activity."
The Income Tax Regulations define what is considered a "prescribed program of physical activity" for the purposes of the credit. The activity must be supervised, suitable for children, and ongoing. To be considered ongoing, the Regulations specify a minimum duration of eight weeks, with a minimum of one session per week, substantially all of which includes a significant amount of physical activity. The swimming lessons you describe, therefore, are not eligible for the credit.
While the Canada Revenue Agency is responsible for administering the tax system and applying the current tax legislation as enacted by Parliament, the Department of Finance Canada is responsible for developing tax policy and amending legislation. I assure you that this issue has been raised with the Honourable James M. Flaherty, Minister of Finance.
I trust that the information provided is helpful.
Sincerely,
The Honourable Gordon O'Connor, P.C., M.P.
Kathryn McCarthy
(613) 948-6106
2008-026698
February 28, 2008
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2008
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2008
Email this Content