Manitoba Fitness Tax Credit

Manitoba’s Fitness Tax Credit allows claims for fitness activities for children under 16, and young adults aged 16 through 24. The cost of up to $500 in eligible fitness activities may be claimed per child or young adult. For a child/young adult less than 18 years of age at the end of the year, the claim may be made by the child/young adult, or their parent. For a young adult 18 to 24 years of age at the end of the year, the claim may be made by the young adult, spouse or common law partner. This credit provides an annual non-refundable benefit of up to $54 per child/young adult. An additional $54 credit for children and young adults with a disability may be available if at least $100 is spent for fitness activities, increasing the maximum credit to $108. The credit reduces Manitoba income tax otherwise payable in the tax year.

Grant Deadline

2024-07-04

Funding Amount

$500

Type of Grant

Tax Credit

Sectors

Sports & leisure

Demographics

Incorporation

For Profit

Perks

Region Restriction

This grant is restricted to whole of Canada

Keywords

Age Restriction

This grant is age restricted from 18 to 100

Eligibility and Requirements

Eligible fitness expenses are the amounts of a fee paid for the cost of registration, or membership, of the individual in an eligible program of physical activity or membership in an eligible organization. For the purposes of this tax credit, the cost may include those in respect of administration, instruction, rental of required facilities, and uniforms and equipment (that are not available to be acquired by a participant in the program for an amount less than their fair market value). Eligible costs do not include accommodation, travel, food or beverages.

An "eligible program of physical activity" means a program of physical activity that is not part of a school's curriculum and is:

  1. a weekly program of a duration of eight or more consecutive weeks in which all or substantially all of the activities include a significant amount of physical activity;
  2. a program of a duration of five or more consecutive days in which more than 50% of the daily activities include a significant amount of physical activity; or
  3. a program of a duration of eight or more consecutive weeks offered to children or young adults by an organization in circumstances where a participant may select from a variety of activities offered as part of the program and 
  4. at least 50% of those activities include a significant amount of physical activity, or
  5. at least 50% of the time scheduled for those activities offered is for activities that include a significant amount of physical activity.


Grant Application website

https://www.gov.mb.ca/finance/personal/pcredits.html#fitness

Contact

Manitoba Tax Assistance Office at 948-2115 or Toll-free 1-800-782-0771 or visit the Manitoba Tax Assistance Office Web site.