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: Is bowling eligible for the children's fitness tax credit
Position: Likely yes
Reasons: The CRA does not make general determinations regarding whether a particular activity is eligible or ineligible. However, the CRA website uses bowling as an example of an activity with a sufficient degree of exertion to meet the requirements of the Income Tax Regulations. Subject to satisfying the other conditions such as supervision and duration of the program, bowling would therefore likely qualify.
May 7, 2008
XXXXXXXXXX
Dear XXXXXXXXXX
The office of the Honourable James M. Flaherty, Minister of Finance, forwarded a copy of your correspondence, which was received on July 11, 2007, asking that bowling be approved as an activity eligible 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" in respect of his or her child under the age of 16. The phrase "eligible fitness expense" is defined in the Income Tax Act to be a fee attributable to the cost of the child's registration or enrolment in a program of prescribed physical activity.
The Income Tax Regulations define a prescribed physical activity for purposes of the credit and require that the activity be ongoing (either a minimum of eight weeks duration with a minimum of one session per week or, in the case of children's camps, five consecutive days), supervised, and suitable for children. In addition, substantially all of the activities must include a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of muscular strength, muscular endurance, flexibility, or balance. For tax purposes, the phrase "substantially all" is interpreted to mean at least 90%.
Although the Canada Revenue Agency (CRA) administers the credit, it will not be making general determinations as to whether a particular activity is either eligible or ineligible. The organization offering the program has the detailed knowledge necessary to determine if these guidelines are being met. However, you will be pleased to note that as mentioned on the CRA Web site at www.cra.gc.ca/whatsnew/checklist-e.html, bowling is listed as an example of an activity that is considered to meet the physical requirements set out in the Regulations. Accordingly, provided the other criteria such as supervision and program duration are satisfied, bowling programs are eligible for the credit.
I trust that the information I have provided will be of assistance.
Sincerely,
The Honourable Gordon O'Connor, P.C., M.P.
Renée Shields
(613) 957-2049
2007-024865
August 16, 2007
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