In the course of a general response to a question with insufficient specifics, Headquarters stated:
A prescribed program of physical activity (as defined in subsection 9400(2) of the Income Tax Regulations (the “Regulations”)) does not include a program that is a part of a school’s curriculum. Generally, it includes:
- a weekly program of a duration of eight or more consecutive weeks in which all or substantially all of the activities include a significant amount of physical activity,
- a program of a duration of five or more consecutive days of which more than 50% of the daily activities include a significant amount of physical activity, or
- a program or membership, of a duration of eight or more consecutive weeks that are offered to children by a club, association or similar organization as described in section 9400 of the Regulations.
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|Tax Topics - Income Tax Act - Section 122.8 - Subsection 122.8(1) - Eligible Fitness Expense||paraphrase||99|