Children’s physical condition

If your child participated in a program, either for enrollment in a program that includes

• physical activities
• or artistic, cultural, or recreational activities
• suitable for children,
• and whose duration is at least eight consecutive weeks or at least five consecutive days (summer camp) [this program must not be part of a school curriculum],
• or for membership in a club, association, or similar organization that offers physical activities or artistic, cultural, or recreational activities suitable for children, provided the membership is for a period of at least eight consecutive weeks;

This tax credit is equal to 20% of the registration or membership fees that qualify for this credit. The maximum amount of these fees is $500 per child, for a maximum tax credit of $100 per child.

Provincial Income Tax Return TP1, Line 462
Children’s Activity Tax Credit

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