Please Note: Change in Federal 2016 Budget
The Federal 2016 Budget reduced the 2016 Children’s Fitness Tax Credit amount to $500 from $1,000 and reduced the 2016 Children’s Arts Tax Credit amount to $250 from $500. Both the Children’s Fitness Tax Credit and the Children’s Arts Tax Credit have been eliminated for 2017 and subsequent years. The additional tax credit for a child with a disability will remain at $500 from the 2016 taxation year.
Children with Disabilities
If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, an additional amount of $500 can be claimed if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity.
Payments must have been made in 2016. Programs that were paid for during the 2015 calendar year and a portion or the entire program was not delivered until 2016, are not eligible.
Your child was under 16 years OR your child with a disability was under 18 years at the beginning of 2016.
For more information contact the Canada Revenue Agency: