Subsection 9400(1)
Physical Activity
Administrative Policy
13 June 2008 Internal T.I. 2008-0280121I7 F - Crédit d'impôt pour condition physique des enfant
In finding that a preschool swimming lessons, where children learn how to take to the water rather than swim, a prescribed program of physical activity for the purposes of the children's fitness tax credit under s.. 118.03, CRA stated:
[T]he Canada Revenue Agency recognizes that sports or other physical activities do not always contribute to cardio-respiratory endurance, especially during initial learning periods, and that the eligibility of a program for the purposes of the CFTC must be based on the general nature of the activities and the benefits they provide over time.
Thus, we are of the view that, in general, swimming (if supervised) is a suitable physical activity for children that contributes to cardio-respiratory endurance and to the achievement of one or more of the goals listed above.
Subsection 9400(2)
Administrative Policy
16 March 2016 Internal T.I. 2016-0626251I7 - children’s fitness tax credit
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.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.8 - Subsection 122.8(1) - Eligible Fitness Expense | paraphrase | 105 |
8 December 2009 External T.I. 2009-0328401E5 F - Crédit pour la condition physique des enfants
Regular sports activities at a school that “are mandatory for all students and where voluntary cessation of participation in these athletic activities results in consequences for the student, then these athletic activities will be considered part of the school's curriculum” will thus not be prescribed.