【求助】children activity credits

[millermin]

今年新增的这个项目吃不透请教：
1. 孩子课外学习的费用如音乐、数学、写作等可否算入children activity credits栏目里。
2. 体育的费用满了以后，剩余部分能否也算到这个里面?
谢谢。

[090826]

不能

[jianlin]

你说的是children's fitness credit吧

Generally, to qualify as physical activity for the children’s fitness tax credit, activities must contribute to cardio-respiratory endurance, plus one or more of: muscular strength, muscular endurance, flexibility, or balance. The Public Health Agency of Canada's Physical Activity Guides for children and youth (http://www.phac-aspc.gc.ca/pau-uap/p...uth/index.html) list some of the activities that contribute to cardio-respiratory endurance.

In addition to obviously strenuous games like hockey or soccer, activities such as golf lessons, horse-back riding, sailing and bowling (as well as others that require a similar level of physical activity) are considered to be eligible for the credit.
1. Is the program suitable for children?

Note: The program should be physically safe, not place children at undue risk, and comply with safety regulations.


Yes / No

2. Does the program operate for a minimum of eight consecutive weeks or over a period of at least five consecutive days?


Yes / No

3. If your program or membership operates for a minimum of eight consecutive weeks, answer Question A, B, or C below, whichever applies. If your program operates for at least five consecutive days, answer Question D below.

A) If the program operates weekly with one or more sessions per week, do about 90% or more of the activities in the program include a significant amount of physical activity?


Yes / No

B) If the program is offered to children by a club, association or similar organization in circumstances where the child can select from among various activities, do more than 50% of the activities require a significant amount of physical activity, or is more than 50% of the program time spent on physical activities?


Yes / No
C) If the organization offers a membership, do more than 50% of the activities offered to children by the organization include a significant amount of physical activity?
Yes / No
D) Do more than 50% of the daily activities in the program include a significant amount of physical activity?
Yes / No

4. Is a supervisor present and sufficiently engaged to encourage active participation by the children?

Note: Explicit instruction or coaching is not needed to meet this requirement.


Yes / No

If you answered yes to all of the above questions, the program or membership qualifies as a prescribed program of physical activity. A receipt should be issued for the amount of eligible fees paid for the child’s registration or membership in the program, as long as the child is under 16 years of age, or under 18 years of age and eligible for the disability tax credit, at the beginning of the year in which the fees are paid.

If you answered yes to questions 1, 2, and 4 above, but could not answer yes to questions under 3C) or D) above because the 50% tests were not met, the program or membership still qualifies as a prescribed program of physical activity. However, only a prorated part of the amount paid for the child’s registration or membership in the program will be eligible for the credit.
For help with calculating eligible fees and completing receipts, see http://www.cra-arc.gc.ca/whatsnew/or....html#receipts.

[millermin]

作者: jianlin

你说的是children's fitness credit吧

Generally, to qualify as physical activity for the children’s fitness tax credit, activities must contribute to card...

谢谢。
我还是直接点吧：
溜冰，游泳能否算在fitness里？
音乐，数学能否算在 activity tax credit (line 6309 on "on479" form)里面？
其他项目我没有就不管了。
主要依据在form book 第八页。fitness可以算在fitness里或者算在这个activity credits里。当然不可以重复计算。有经验的帮我看看。谢谢。

[millermin]

根据本人的理解，体育项目在Schedule 1 中的line 365 中报完后，如有剩余，完全可以和其他孩子课外的活动项目如音乐，课程辅导，艺术。。。。等等在on479 的line 6309中申报。最高限额也是500. 但只能按10%计算。顶多拿回50元。不在乎的当然就无所谓了。具体参见官方网页：

http://www.fin.gov.on.ca/en/catc/faq.html