Subsection 118.03(1)
Eligible Fitness Expense
Administrative Policy
12 June 2013 External T.I. 2013-0480231E5 F - Crédit pour la condition physique
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...
28 September 2007 External T.I. 2007-0241341E5 F - Crédit pour la condition physique des enfants
CRA indicated that a fitness camp for ringette players would not be eligible because it was not for a period of at least five consecutive calendar...
30 April 2007 External T.I. 2007-0230441E5 F - Crédit d'impôt pour condition physique des enfants
In the course of a general response, CRA stated that:
it will not generally indicate whether the activity qualifies for the CFTC. Rather, the...
Subsection 118.03(2)
Administrative Policy
15 February 2008 External T.I. 2007-0232041E5 F - Crédit pour la condition physique des enfants
Course registration and speed skate rental fees, as well as mandatory affiliation fees to the Fédération de patinage de vitesse du Québec...
20 February 2008 External T.I. 2008-0268151E5 F - Crédit pour la condition physique des enfants
Regarding where an organization issues a receipt to a taxpayer in respect of an eligible fitness expense incurred in 2007, and the taxpayer's...
4 March 2008 External T.I. 2008-0269091E5 F - Crédit pour la condition physique des enfants
The payment of membership or registration fees in 2007 for a qualifying program of physical activity that began in 2006 and ended in 2007 can...