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 children's summer camp held for more than five days in total but less than five consecutive days is eligible for the children's fitness tax credit.
Position: No.
Reasons: To be considered ongoing, the Regulations specify a minimum duration of five or more consecutive days.
XXXXXXXXXX
April 3, 2008
Dear XXXXXXXXXX :
The office of the Honourable James M. Flaherty, Minister of Finance, forwarded to me a copy of your email, which I received on February 5, 2008, concerning the eligibility of a children's summer camp 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 a "prescribed program of physical activity" for purposes of the credit as an activity that is supervised, suitable for children, and ongoing. To be considered ongoing, the Regulations specify that a program must be a minimum duration of five or more consecutive days of which more than 50 percent of the daily activities include a significant amount of physical activity.
The Canada Revenue Agency (CRA) is responsible for administering the tax system and applying the current tax legislation as enacted by Parliament. In your email, you indicate that your child's summer camp was held for more than five days in total, but for less than five consecutive days. Based on the current Regulations approved by Parliament, I must confirm that the CRA cannot allow a children's fitness tax credit in this case.
I appreciate the opportunity to respond to your question.
Sincerely,
The Honourable Gordon O'Connor, P.C., M.P.
Kathryn McCarthy
(613) 948-6106
2008-026756
March 4, 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