Bill Detail
An Act to amend the Income Tax Act (child fitness tax credit)
This enactment amends the Income Tax Act in order to establish the child fitness tax credit.
Bill C-428 proposes to create a new tax credit for parents called the 'child fitness tax credit'. This credit would allow individuals to claim a portion of the fees paid for their children's participation in eligible fitness programs. The aim is to encourage children's physical activity by making these programs more affordable for families. The bill specifies what counts as an eligible expense, such as registration and program fees, but excludes costs like accommodation or food. It applies to children under 18, or under 21 if they have a disability that would qualify them for another tax deduction. This credit would affect families with young children involved in organized sports and recreational activities.
Legislative Timeline
Votes
Yes / No Ratio
How each party voted
| Party | Position | Yes | No |
|---|---|---|---|
| Bloc | No | 0% | 100% |
| Conservative | Yes | 100% | 0% |
| Green | Didn't vote | 0% | 0% |
| Liberal | No | 0% | 100% |
| NDP | No | 0% | 100% |