Re: Canada Child Tax Benefit
You should have been directed to print and save a receipt when you
registered.
If you are filing a normal income tax return, a receipt is not
necessary for the Children's Fitness Tax Credit.
(See section in red below or click on this link to go to the
Canadian Revenue Agencies page on the Canada Child Tax Benefit )
If you are being audited or are using income tax specialist like H
and R Block, they may insist on submitting proof of payment.
Otherwise we do not provide receipts for income tax purposes.
Yours in Hockey
Alan Latendre, President
Canada Child Tax Benefit
Line 365 - Children's fitness amount
Completing your tax return
Enter on line 365 of Schedule 1, Federal Tax, the total amount of
allowable expenses paid for each eligible child (maximum of $500 per
child).
Enter an additional amount of $500 per child for each eligible child
who qualifies for the disability amount and for who you have paid a
minimum of $100 in allowable expenses.
You can claim this amount provided that another person has not
already claimed the same fees and that the total claimed is not more
than the maximum amount that would be allowed if only one of you
were claiming the amount.
Reimbursement of an eligible expense - You can only claim the part
of the amount for which you have not been or will not be reimbursed.
However, you can claim all of the amount if the reimbursement is
included in your income, such as a benefit shown on a T4 slip, and
you did not deduct the reimbursement anywhere else on your return.
Receipts -You should receive, or ask for, a receipt from
organizations that provide prescribed programs of physical activity
for which you paid to have your child enrolled. The organizations
will determine the part of the fee that qualifies for the children’s
fitness amount.
Note It is not an organization’s responsibility to determine whether
or not a child is eligible for the disability amount. If you tell an
organization that a child is eligible for the disability amount, the
organization should issue a receipt accordingly.
If you are filing a paper return, do not include your receipts, but
keep them in case we ask to see them. If you are filing
electronically, keep all of your documents.
You may be able to claim up to $500 per child for the fees paid in
2009 that relate to the cost of registering your or your spouse's or
common-law partner’s child in a prescribed program of physical
activity.
Prescribed Program
To qualify for this amount, a program must:
• be ongoing (either a minimum of eight weeks duration with a
minimum of one session per week or, in the case of children's camps,
five consecutive days);
• be supervised;
• be suitable for children; and
• require a significant amount of physical activity that contributes
to cardio respiratory endurance, plus one or more of:
o muscular strength,
o muscular endurance,
o flexibility and/or
o balance.
Physical activity includes strenuous games like hockey or soccer,
activities such as golf lessons, horse-back riding, sailing and
bowling as well as others that require a similar level of physical
activity.
The Public Health Agency of Canada's Physical Activity Guides for
children and youth list some of the activities that contribute to
cardio-respiratory endurance.
Note For a child who qualifies for the disability amount, the
requirement for significant physical activity is met if the
activities result in movement and in an observable use of energy in
a recreational context.
The following activities do not qualify:
• activities where riding in, or on, a motorized vehicle is an
essential part of the activity;
• self-directed (unsupervised) activities;
• activities that are part of a regular school program; or
• sports-academics programs.
Note Fees charged for extra-curricular programs that take place in
school are eligible.
Fees paid by parents for accommodation, travel, food, or beverages
(e.g. room and board at a fitness camp), do not qualify.
