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: Suggested amendment to definition of prescribed program of physical activity for the purposes of the children's fitness tax credit.
Position: Copy of correspondence forwarded to Minister of Finance.
Reasons: Any change to legislation is the responsibility of the Department of Finance Canada.
Signed June 7, 2010
XXXXXXXXXX
Dear XXXXXXXXXX :
Thank you for your correspondence received on April 26, 2010, concerning the children's fitness tax credit.
You suggest an amendment to the definition of a prescribed program of physical activity for the purposes of the children's fitness tax credit that could allow programs of a duration of four or more consecutive weeks to qualify (rather than eight or more consecutive weeks as currently required under regulation 9400(2)(a) of the Income Tax Act). Such an amendment would require a change to the legislation.
The Canada Revenue Agency is responsible for administering the tax system and applying the current tax legislation as enacted by Parliament. Any change to the legislation is the responsibility of the Department of Finance Canada. I am therefore forwarding a copy of our correspondence to the Honourable James M. Flaherty, Minister of Finance, for his consideration.
I trust that this referral is helpful.
Yours sincerely,
Keith Ashfield
c.c.: The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance
House of Commons
Ottawa ON K1A 0A6
Andrea Boyle
(613) 957-8971
2010-036572
May 4, 2010
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