Provincial Tax Credits
BC Children's Fitness Tax Credit - This credit is a non-refundable tax credit of 5.06% (lowest tax rate) of eligible expenditures up to $500 for each child, providing a tax credit of up to $25 per child. Eligible expenditures are those that qualify for the federal children's fitness credit.
See more info here.
Saskatchewan has the Active Families Benefit, which provides a refundable tax credit of up to $150 per child (100% of amount paid) for cultural, recreational and sport activities. Children are eligible if they are under 18 years of age on the last day of the year in which the eligible fees were paid.
Manitoba Fitness Tax Credit - Manitoba has the same child fitness tax credit as the Federal Child Fitness Tax Credit. The tax credit is calculated using the Manitoba lowest tax rate of 10.8%. An additional tax credit is available to an individual for a child under 18 with a disability. The additional credit will be $500 x the lowest tax rate, if the total of eligible fitness costs for that child in the year is $100 or more.
The Manitoba fitness tax credit is also available for fitness activities for young adults aged 16 through 24. The annual cost of eligible activities up to $500 can be claimed by the young adult, or by a spouse or parent. The additional tax credit is available for a young adult with a disability. The tax credit may be claimed by either spouse, or apportioned between them. Any costs which qualify as child care costs must first be claimed as child care costs, with the remainder of eligible costs then claimed through the fitness credit.
Ontario Children's Activity Tax Credit - Many instructional activities such as music, chess, gardening and art are eligible for this credit, besides the fitness activities which qualify for the Federal Child Fitness Tax Credit. The refundable tax credit amount that may be claimed by an individual is 10% of a maximum of $500 of eligible activities for each of the individual's children age 16 or less on December 31, or for each of the individual's children age 18 or less on December 31 who qualifies for the disability amount tax credit.
Nova Scotia Healthy Living Tax Credit - This is a non-refundable tax credit, claimed at the lowest Nova Scotia tax rate. A maximum amount of $500 per child can be claimed, for the registration of an eligible child in a designated sport or recreational activity, which would equal a maximum tax credit of $43.95 per child. Either spouse can claim the tax credit, or it can be split between both spouses.
An eligible child is under 18 years of age at the end of the year, and;
- your child by blood, marriage, common-law partnership, or adoption;
- dependent on you for support and under your custody and control, or
- a spouse or common-law partner of your child
See more information here.
Yukon Child Fitness Credit - Yukon has the same non-refundable child fitness tax credit as the federal tax credit, with the only difference being the tax rate applied. Yukon also provides the additional tax credit for a child with a disability. The maximum amount that may be claimed under the Yukon Child Fitness Tax Credit is $1,000.
Parents of children under 18 years of age with disabilities may continue to claim an additional $500 under the Yukon Child Fitness Tax Credit in recognition of the extra costs encountered to engage their children in sport and recreation programs. See more information here.