What’s in this article?
The British Columbia Fitness Credit is a non-refundable tax credit which allows you to claim up to $500 for eligible expenses paid to a prescribed program of physical activity for each eligible child. You can make this claim if you satisfy the criteria for claiming the Federal child fitness refundable credit.
In order to claim the BC Fitness Credit you have to satisfy the following requirements:
- You must be a resident of British Columbia on December 31st, an
- The child for whom you are claiming the credit must be between 15 and 18 years of age (sometime during the year)
- The child for whom you are claiming the credit must have a disability tax certificate on file
Qualified program as per the Canada Revenue Agency (CRA):
To qualify for this amount, a program must:
- be ongoing (at least eight consecutive weeks or, in the case of children's camps, five consecutive days);
- be supervised;
- be suitable for children; and
- require significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility, and/or balance).
Note: Keep all receipts for the programs in which your child is enrolled, in case the CRA asks to see them at a later date.
If you claimed the Federal Fitness amount you will automatically receive the BC Fitness Credit.
- Non-refundable tax credits, other credits, and reduction (CRA website)
- Children’s fitness tax credit (CRA website)