Got children under 16? You may want to claim this.

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If you have children under 16 (or under 18 with disability), you can claim to a maximum of $500 per child the fees paid in 2013 relating to the cost of registration or membership for your or your spouse’s or common-law partner’s child in a prescribed program of physical activity.

Eligibility

The child must have been under 16 years of age or under 18 years of age if eligible for the disability amount at the beginning of the year in which an eligible fitness expense was paid.

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.

Prescribed program

To qualify for this amount, a program must:

  • be ongoing (last 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. Generally, most of the activities must include a significant amount of physical activity contributing to cardiorespiratory endurance, plus one or more of:
    • muscular strength,
    • muscular endurance,
    • flexibility, and/or
    • 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.

For more information on the activities that contribute to cardio-respiratory endurance, visit the Public Health Agency of Canada’s Physical Activity Guides for children and youth

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 as long as another person has not already claimed the same fees and 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 the full amount if the reimbursement is reported as income, (such as a benefit shown on a T4 slip), and you did not deduct the reimbursement anywhere else on your return.

Supporting documents

Filing electronically or a paper return
Keep all your documents in case the CRA asks to see them at a later date.

This article has been re posted from the Canada Revenue Agency’s website

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/349/fdsc-eng.html