Participating in sports and arts helps children grow stronger, happier, and more confident. To make it easier for families to cover the costs, Canada offers the Children’s Sports and Arts Tax Credit. This benefit can significantly reduce your tax bill if you know how to access it. Understanding who qualifies, how to apply, and how much you can save is key for every parent who wants to support their child's passions.
What Is the Children’s Sports and Arts Tax Credit?
Overview of the Tax Credit
The Children’s Sports and Arts Tax Credit is a special benefit designed to help families pay for their children’s extracurricular activities. It is part of Canada’s broader program of tax benefits meant to support families with kids. This credit allows parents to claim a portion of the costs for approved sports and arts programs when they file their taxes.
Benefits of the Tax Credit
This tax credit provides direct financial relief, making it easier to afford extracurricular activities. It encourages children to explore their interests, stay active, and express creativity. Supporting these pursuits aligns with government efforts to promote youth participation and healthy lifestyles across Canada. Overall, it’s a good way to make sure every child can get involved without it costing a fortune for parents.
Children’s Sports and Arts Tax Credit by Province
As of 2025, the Children’s Sports and Arts Tax Credit is not a federal tax credit in Canada — it was eliminated at the federal level in 2017. However, several provinces still offer their own versions of this credit to help families offset the cost of enrolling children in eligible physical activity or artistic programs.
Here’s a province-by-province breakdown of where you can still claim children’s fitness and arts-related tax credits:
1. Manitoba: Fitness Tax Credit
- Children’s Fitness Tax Credit: Up to $500 per child (under 16)
- Children’s Arts and Cultural Activity Tax Credit: Up to $500 per child
- Credit rate: 10.8% of eligible expenses
- Can claim for children with disabilities up to age 18
2. Ontario: Childcare Access and Relief from Expenses (CARE) Tax Credit
Applies more broadly to child care expenses but may cover some arts/sports programs if claimed as child care
- No separate children's fitness/arts tax credit since 2017
3. Quebec: Tax Credit for Children’s Activities
- Up to $500 per child, refundable (so you get it even with no taxes owing)
- Applies to eligible physical, artistic, cultural, or recreational activities
- Extra $1,000 limit for children with disabilities
4. Nova Scotia: Sport and Recreation Tax Credit
- Up to $500 per child (under 18)
- Covers registration fees for sport and recreation activities
- Also available to adults with disabilities
5. British Columbia: BC Children's Fitness Credit (provincial tax reduction)
- Up to $500 per child for fitness programs
- Up to $500 extra for children eligible for the disability tax credit
- Reinstated in 2020
6. New Brunswick: Children’s Fitness and Arts Tax Credit
- Up to $500 per child per year
- 10% non-refundable tax credit
- Covers both fitness and artistic activities
7. Saskatchewan: Active Families Benefit
The Active Families Benefit is an annual refundable tax benefit introduced to assist Saskatchewan families with the costs associated with their children’s participation in sports, cultural, and recreational activities. Families can receive up to $150 per child, or $200 per child if the child has a disability. The benefit is aimed at promoting health and wellness by supporting children’s involvement in various physical, cultural, and recreational programs. It is available to families with an annual gross income of up to $60,000.
Eligibility
- Income Criteria: Families with an annual gross income of $60,000 or less are eligible.
- Child Age: The child must be 18 years of age or younger as of the last day of the taxation year.
Eligible Activities:
- Sporting Activities: Includes organized, competitive sports that involve physical training and mental preparation. Examples include hockey, soccer, gymnastics, and swimming.
- Recreational Activities: Includes activities designed to refresh and entertain, such as hiking, dance classes, or art workshops.
- Cultural Activities: Includes activities that engage children with arts, heritage, or multiculturalism, such as painting lessons, music classes, or drama clubs.
Ineligible Activities:
Activities that are part of a school’s curriculum or childcare programs are not eligible. The credit does not cover costs for attending major sporting events, movies, or family entertainment activities. Family-run programs do not qualify for the benefit.
How to Claim
Families must file their personal income tax return with the Canada Revenue Agency (CRA) to claim the benefit. A special form or schedule will need to be completed as part of the income tax return package. While receipts are not required for submission, families must retain them as they may be requested by the Government of Saskatchewan or the CRA for verification purposes.
8. Newfoundland and Labrador: Physical Activity Tax Credit
The Physical Activity Tax Credit in Newfoundland and Labrador provides families with financial assistance for their children’s participation in physical fitness programs. Families can claim a refundable credit worth up to $2,000 annually in eligible fitness expenses, and the credit is calculated based on 17.4% of the total eligible amount, resulting in a refund for eligible expenses.
Eligible Activities
- Sports programs (e.g., hockey, basketball, soccer, swimming)
- Recreational programs (e.g., dance classes, yoga, tennis lessons)
- Fitness training activities aimed at improving physical health and well-being.
- Additional Benefit for Children with Disabilities
Children with disabilities are eligible for a higher benefit. The credit increases to $348 per year if expenses exceed $100.
How to Claim
Families must claim the credit when filing their personal income tax returns. Receipts for all eligible fitness expenses should be kept but are not required for submission with the tax return. However, families should ensure that the receipts contain all the necessary details to facilitate any future verification requests by the CRA.
9. Prince Edward Island: Wellness Tax Credit
The Wellness Tax Credit is a tax incentive introduced to help families in Prince Edward Island (PEI) reduce the financial burden of enrolling children in wellness-promoting activities. The credit is worth up to $500 per child annually for activities that focus on physical and mental well-being. Effective January 2024, the maximum credit has increased to $1,000 per child, providing greater support for families seeking to engage their children in wellness-based programs.
Eligible Activities
- Sports programs like soccer, swimming, or tennis.
- Arts and Cultural Programs that emphasize mental wellness, such as drama classes, music lessons, and art workshops.
- Recreational Programs like summer camps, outdoor adventure activities, or after-school physical fitness classes.
How to Claim
The credit is claimed when filing personal income taxes. Families need to keep receipts for eligible activities but do not need to submit them with their tax returns. They are advised to retain these for possible verification by the CRA.
10. Yukon: Fitness Tax Credit
Yukon offers a Fitness Tax Credit to help families with the cost of fitness activities for children and young adults under the age of 24. Families can claim up to $500 per child or young adult per year. This credit applies to a broad range of fitness activities aimed at improving physical health and endurance.
Eligible Activities
- Sports programs that involve physical training, such as hockey, baseball, or soccer.
- Fitness activities such as swimming lessons, karate, dance, and aerobics.
- Recreational programs like hiking, rock climbing, or cycling.
Additional Benefits for Children with Disabilities
Children with disabilities are eligible for a higher benefit. If they spend more than $100 on eligible activities, the credit increases by an additional $54.
How to Claim
The credit can be claimed when filing a personal income tax return. Families should retain receipts that outline the cost of eligible activities. These receipts do not need to be submitted with the return but must be kept for verification purposes.
Important Notes:
- You must keep receipts from eligible programs (registration, name of the child, dates, etc.)
- The activity must be supervised, ongoing (usually a minimum of 8 weeks), and primarily artistic or physical.
- Some programs (like camps or one-day events) may not qualify — always check provincial eligibility guidelines.
Conclusion
Understanding and claiming the Children’s Sports and Arts Tax Credit can provide important financial relief while encouraging children’s personal growth. With proper planning and documentation, parents can tap into this benefit to support their kids’ activities. Investing in extracurricular pursuits pays off—building confident, active, and creative young individuals who thrive today and tomorrow.
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