Manitoba’s Fitness Tax Credit
Starting in 2011, Manitoba’s Fitness Tax Credit allows claims for fitness activities for children under 16 and by young adults aged 16 through 24. The cost of eligible fitness activities as defined under the federal legislation, up to $500, can be claimed by the young adult, or by a spouse or parent. This will provide an annual non-refundable benefit of up to $54 per youth. Children and young adults with a disability, on whose behalf at least $100 is spent for qualifying fitness activities, will be eligible for an additional $54 credit for a maximum credit of $108 – mirroring the federal treatment of children with a disability. The credits reduce Manitoba income tax otherwise payable in the tax year.
The Province's tax credit is administered by the Canada Revenue Agency (CRA), and builds upon the federal government's children's fitness amount.
For eligible activities and other information on this credit, which is aligned with the federal benefit, please visit the CRA children's fitness amount page.
Federal Children’s Fitness Tax Credit
You can claim to a maximum of $500 per child the fees paid in the current tax year relating to the cost of registration or membership for your or your spouse's or common-law partner's child in a prescribed program of physical activity.
Federal Child Fitness Tax Credit - http://www.cra-arc.gc.ca/fitness/
Obtaining a Receipt
- To obtain an official fitness tax receipt for the Manitoba Provincial Team or Centre for Performance Program, please contact Basketball Manitoba.
- For WMBA community club based programs, please contact your local community centre that you registered with.
- For Rising Stars League based teams, please contact your team's head coach.
- A sample receipt that a club can modify and use can be found here.