Regulation 9400

Subsection 9400(2)

Administrative Policy

16 March 2016 Internal T.I. 2016-0626251I7 - children’s fitness tax credit

paraphrase

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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