Information for organizations providing prescribed programs of physical activity
For more information: http://www.cra-arc.gc.ca
Although the Canada Revenue Agency administers the children's fitness tax credit, organizations are in the best position to determine if the programs they offer qualify as prescribed programs of physical activity for the purposes of the credit. This page contains information that will help you determine whether the programs you offer meet the requirements for the tax credit, and will also help you calculate the amount of eligible fitness expenses.
A receipt does not guarantee the eligibility of a program.
You should issue a receipt for income tax purposes representing the amount of eligible fitness expenses paid in the calendar year. A receipt for amounts paid in 2011 should be issued for 2011 even if the activity takes place in 2012. A receipt should contain the following information:
organization's name and address
name of the eligible program or activity
amount received, date received, amount that is eligible for the children's fitness tax credit (eligible fees)
full name of the payer
full name of the child, and the child's year of birth
An authorized signature is not required for electronically generated receipts.