Parents’ costs for their children’s recreation passes and programs may be submitted for the Children’s Fitness Tax Credit as of tax year 2007. Children are defined by CRA as persons who are less than 16 years old or less than 18 years old if disabled.

Passes: The cost for the portion of the pass used by the child may be submitted. Simply divide the cost of the pass by the number of persons using it and multiply by the number of children using it.

Registered Programs: Programs must meet all four of the following criteria for the full costs to be eligible:

• Ongoing – at least eight weeks long and meeting at least once a week or meet five days in a row.
• Supervised
• Suitable for children 
• Most of the activities must include a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of: muscular strength, muscular endurance, flexibility, or balance.
  

For more information about the Children’s Fitness Tax Credit, see the Canada Revenue Agency (CRA) website at www.cra-arc.gc.ca/fitness/. The authority to determine whether any claim will be approved rests with the CRA. The Town of Canmore disclaims any responsibility or liability in connection with any determination of the CRA.