Fitness Tax Credits: What Ontario Families Should Know
By Ravi’s Accurate Tax Services | Updated October 8, 2026
Keep your sports and activity receipts, but check the current rules before expecting a tax credit. Older articles about children’s fitness credits can be misleading when used for today’s return.
Federal and Ontario credits ended
The federal children’s fitness tax credit was eliminated beginning with the 2017 tax year. Ontario’s children’s activity tax credit also ended on January 1, 2017. These former programs do not provide a general fitness credit for an Ontario family’s 2025 return.
A gym membership, swimming lesson or hockey registration should therefore not be entered as a current federal or Ontario fitness credit simply because you received a receipt.
Provincial rules can differ
Some provinces offer their own activity-related measures. For example, Newfoundland and Labrador has a physical activity tax credit with specific residency and program conditions. A credit available in one province cannot automatically be claimed by someone living in Ontario. Check the guide for your province and the year being filed.
Could another expense rule apply?
Certain camps or programs may qualify as child care expenses when their purpose and your circumstances meet CRA’s child care rules. An activity fee is not automatically child care. Keep the provider’s details, dates, amount paid and information about why care was needed. Ask for a review rather than relabelling an ordinary sports expense.
Before filing
Tell our team your province of residence, the participant’s age, the program type and dates, and whether anyone reimbursed you. Save itemized receipts even when you are unsure which rule applies.
Call Ravi’s Accurate Tax Services at 647-300-1516 or 905-798-3785. We serve clients across Canada except Quebec.
Government sources:
General information; credits and deductions depend on the province, tax year and eligibility conditions.
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