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Rules
To be eligible
the child must be under 16 at any time during the year in which the fee is
paid.
The maximum
claim per child is $500.
To qualify the
program must be at least 8 weeks in duration with a minimum of one session
per week, or in the case of camps must be 5 consecutive days.
[Interpretation: Competitive registration fees, House League and SPIKES
are all eligible. Summer Camp is eligible as long as it is not held
during a four-day week with a holiday Monday.]
The program
must include a significant amount of physical activity that contributes to
cardio-respiratory endurance, plus one or more of: muscular strength,
muscular endurance, flexibility or balance. [We are assuming that
volleyball is eligible but have not seen an official list of eligible
programs.]
The year in
which the tax credit can be claimed is determined by the date when fees
are paid, not when the activity takes place. [Interpretation: Fees
for the 2006-2007 season are not eligible, since they were paid in 2006
and the program does not start until 2007.]
The club will
be issuing receipts for fees paid after January 1, 2007.
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