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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.