Canada's Child Fitness Tax Credit
The child must have been under 16 years of age or under at the beginning of the year in which an eligible fitness expense was paid.
Parents will be able to take advantage of the $500 maximum limit in the spring of 2017 when they file their tax returns for 2016.
Please note that the 2016 tax year will see the end of the Child Fitness Tax Credit. Learn more...
Manitoba’s Fitness Tax Credit
Children and young adults, ages 16-24, can have their fees claimed under the Manitoba Fitness Tax Credit. The Manitoba’s Fitness Tax Credit allows claims for fitness activities for children under 16 and by young adults aged 16 through 24. The cost of up to $500 in eligible fitness activities, as defined under the federal legislation, may be claimed per child or young adult. For a child/young adult less than 18 years of age at the end of the year, the claim may be made by the child/young adult, or their parent. For a young adult 18 to 24 years of age at the end of the year, the claim may be made by the young adult, spouse or common law partner.
This will provide an annual non-refundable benefit of up to $54 per youth. Children and young adults with a disability, on whose behalf at least $100 is spent for qualifying fitness activities, will be eligible for an additional $54 credit for a maximum credit of $108 – mirroring the federal treatment of children with a disability. The credits reduce Manitoba income tax otherwise payable in the tax year.
The Province's tax credit is administered by the Canada Revenue Agency (CRA), and builds upon the federal government's children's fitness amount. Learn more...