- 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.