Manitoba Fitness Tax Credit for Children and Young Adults

What is in this article?

 

What is this?

The Manitoba Fitness Tax Credit for Children and Young Adults is a non-refundable tax credit that is calculated at the lowest tax rate to help reduce Manitoba tax payable. It’s available for children and young adults aged 18 to 24, for registration and membership costs of up to $500 in prescribed programs of physical activity. If the person has a disability certificate on file, an additional credit of $500 can be claimed as long as the fitness cost for that person is $100 or more in the year.

For a child or young adult below the age of 18, the tax credit may be claimed by the child/young adult or their parent. For a young adult age 18 to 24, the tax credit can be claimed the young adult or spouse or common-law partner.

Note: This tax credit is administered by Canada Revenue Agency (CRA).

 

Am I eligible?

You can claim the Manitoba Fitness Tax credit for Children and Young Adults for:

  • Yourself if you are under 25 years of age at the end of the year;
  • Your or your spouse’s/common-law partner’s child under 18 years of age at end of year; and
  • Your spouse/common-law partner, if he or she is a young adult is between the age of 18 and 24 years of age at the end of the year.

In addition, the individual entitled to the tax credit must be a resident of Manitoba on December 31.

Canada Revenue Agency (CRA) says…

You may have paid an amount that would qualify to be claimed as child care expenses (line 214) and the fitness amount. If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the fitness amount.

To qualify for this amount, a program must:

  • be ongoing (a weekly program, a program offered by a club, association or similar organization, or a membership in an organization, of a minimum of eight consecutive weeks duration, or a program of a minimum of five consecutive days duration);
  • be supervised;
  • be suitable for children or young adults; and
  • require significant physical activity (generally, most of the activities must include a significant amount of physical activity contributing to cardio-respiratory endurance, plus muscular strength, muscular endurance, flexibility, and/or balance).

For a child or young adult who is eligible for the disability tax credit, 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.

Physical activity includes horseback riding, but does not include activities where, as an essential part, a child or young adult rides on or in a motorized vehicle.

 

Where do I claim this?

Important: Before you begin, make sure you tell us that you lived in MANITOBA on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, claim the Manitoba Fitness Credit amount for yourself or your spouse or common-law partner by following these steps:

  1. Click the PREPARE tab.
    2. Click the OTHER icon. You will find yourself here:
  2. Under the OTHER DEDUCTIONS section, select the checkbox labelled Manitoba fitness amount.
  3. Click Continue.

When you arrive at the page for Manitoba fitness amount, enter your information into the tax software.

Note: You must be below the age of 25 to claim this credit.

If you have children below the age of 18, follow these steps to claim the Manitoba Fitness Credit for them:

Important: Before you begin, you must make sure that you have told us about your dependants. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOUR DEPENDANTS link. Enter all the required information about your dependants.

Note: If you want to enter more than one dependant, click the +Add Another Dependant button on your screen.

Once you have told us about your dependants, follow these steps to claim the Manitoba Fitness Credit:

  1. Click the name of your dependant on the left-hand navigation panel. You will find yourself here:
  2. Under the EXPENSES section, click the checkbox for Physical or artistic activities.
  3. Scroll to the bottom of the page and click Continue.

When you arrive at the page for Sports & arts, enter your information into the software under the heading Manitoba fitness amount.

 

Where can I learn more?