Children's Activity Tax Credit

Examples of activities eligible for the Children's Activity Tax Credit

Activities eligible for the federal Children's Fitness Tax Credit and Ontario's Children's Activity Tax Credit:

  • Adapted fitness for youth with disabilities
  • Aerobics
  • Badminton
  • Ballhockey
  • Baseball
  • Basketball
  • Biking
  • Curling
  • Dodgeball
  • Figure skating
  • Floorhockey
  • Football
  • Golf
  • Gymnastics
  • Hockey
  • Horseback riding
  • Ice Skating
  • Karate
  • Kickboxing
  • Lacrosse
  • Running
  • Skiing
  • Soccer
  • Snowboarding
  • Squash
  • Swimming
  • Tennis
  • Track and field
  • Volleyball
  • Water Polo

Additional organized or instructional activities eligible for Ontario's Children's Activity Tax Credit:

  • After-school extracurricular activities
  • Cadets
  • Chess
  • Choir
  • Cooking for kids
  • Cardiopulmonary resuscitation
  • Crafts
  • Dance
  • Drama
  • Drawing
  • First Aid
  • Gardening for kids
  • Girl Guides
  • Languages
  • Leadership development
  • Lifeguarding
  • Music composition and theory
  • Musical instruments
  • Non-medical therapeutic activities for children with a disability
  • Painting
  • Photography
  • Pottery
  • Public speaking
  • Scouts
  • Sculpture
  • Sewing
  • Tutoring
  • Voice lessons

Examples of activities not eligible for the Children's Activity Tax Credit

  • activities offered free of charge
  • activities that promote illegal activity
  • activities that are unsupervised or not suitable for children
  • activities for which expenses would qualify for the Ontario political contribution tax credit
  • activities for which expenses would qualify for the charitable donation tax credit
  • activities that are part of a school curriculum
  • activities for which expenses can be claimed for child care expenses deduction
  • activities for which fees are paid to a spouse or common-law or a person under age 18

Learn more about the federal Children's Fitness Tax Credit.

Page: 3072  |