Coordinating the Fitness and Arts Credits with Other Family Claims

Many families invest in extracurricular programs like sports, dance, music, or art classes for their children. In some provinces, these expenses qualify for provincial fitness or arts tax credits, designed to support healthy development and creative enrichment. While the federal children's fitness and arts credits have been discontinued, several provinces still offer them—including Manitoba, Saskatchewan, and Quebec.

But families often wonder how to coordinate these credits with other tax benefits, especially when both parents support a child, or when other claims like child care expenses, tuition transfers, or disability supports are also involved.

This article explains how the fitness and arts credits work at the provincial level, how to share the claim between parents, and how to ensure your child’s expenses are reflected correctly without interfering with other eligible family claims.

Which Provinces Still Offer Fitness or Arts Credits?

While the federal versions of these credits were phased out in 2017, some provinces have continued or reinstated their own programs:

• Manitoba offers a Children’s Fitness Tax Credit and Arts and Cultural Activity Credit

• Saskatchewan reinstated its Active Families Benefit in 2021

• Quebec allows certain activity costs to be claimed through its own provincial return

• Nova Scotia offers the Sport and Recreation Credit (non-refundable)

Each province has its own limits, eligibility rules, and qualifying expenses, but the general principle is consistent: you may claim a credit for enrolling a child in a supervised, skill-building activity.

What Expenses Are Eligible?

Eligible expenses typically include registration and participation fees for programs that are:

• Supervised and structured

• At least eight consecutive weeks long, or five days for camps

• Focused on physical activity, artistic skill development, or cultural education

• Paid for children under 16 (or under 18 for children eligible for the Disability Tax Credit)

Receipts must be kept and should include the provider’s name, the child’s name, activity details, amount paid, and the dates of the program.

Coordinating Between Parents

Only one parent can claim a given expense per child. If both parents paid, they must agree on who will claim the credit. Splitting the amount between returns is not allowed.

When coordinating:

• Decide who will claim the fitness or arts credit before filing

• Ensure that only one parent includes the expense, even if costs were shared

• Consider allocating the credit to the higher-income parent if it is non-refundable, so it can be used to reduce taxes owed

In shared custody arrangements, each parent may claim only the portion of the expenses they personally paid, provided the child lived with them at some point during the year.

Combining with Other Credits and Deductions

Children’s activity credits are just one piece of a larger tax picture. Many families also claim:

• Child care expenses using Form T778

• Canada Workers Benefit (CWB) if in lower-income brackets

• Canada Caregiver Amount for children with special needs

• Tuition transfers from post-secondary children

• Disability Tax Credit (DTC) for eligible children

Here’s how to coordinate:

• Do not claim the same expense under both the child care deduction and an activity credit. Child care must be custodial in nature, and arts or sports camps may only be eligible for one or the other, not both.

• If your child is eligible for the DTC, most provinces increase the age limit or amount of the fitness or arts credit. You must ensure the child’s DTC certificate is on file with CRA or Revenu Québec.

• Only the parent claiming the child as a dependent should claim associated credits like the fitness or arts amount. If one parent is claiming the amount for an eligible dependant or the Canada Child Benefit, it is usually best for that same parent to claim the activity credit.

At Optimize, we help you layer these claims correctly—minimizing audit risk and ensuring that every eligible dollar is captured in your return.

Documentation and Receipts

Whether you claim the credit provincially or through a special benefit program, you must retain your receipts for at least six years. Each receipt should include:

• The child’s full name

• The name of the organization or service provider

• The full amount paid and what it was for

• A breakdown if fees included both care and instruction

• The dates of the program or session

• The service provider’s address and contact information

Some provinces require online filing of a schedule or additional worksheet, so ensure you understand your local reporting requirements.