Section 118.03

Subsection 118.03(1)

Eligible Fitness Expense

Administrative Policy

12 June 2013 External T.I. 2013-0480231E5 F - Crédit pour la condition physique

weekly ski lessons with use of ski lift qualified

Minors who were under 16 at the beginning of the year registered at a ski school for ski lessons as well as use of the ski lift, with the lessons lasting nine weeks. Were the expenses incurred for the ski lessons and for the use of the ski lift are eligible expenses for physical activities for the purposes of the children's fitness tax credit? CRA responded:

[T]he registration fees for a ski course, for a maximum of nine weekly lessons, including fees paid for the use of the ski lift during the course, are "eligible fitness expenses" under subsection 118.03(1) to the extent that all other requirements of section 118.03 are met.