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CHILDREN'S FITNESS TAX CREDIT

Bowling has been identified by the Canada Revenue Agency as being a sport which is eligible for the Children's Fitness Tax Credit.

Bowl Canada members can now offer receipts to YBC families and give them an opportunity to claim as much as possible on their costs of membership in Youth Bowling Canada.

To be eligible for the credit, the fees must be paid for a child who is under 16 at any time during the applicable taxation year. The fees must relate to the cost of registration or membership in an eligible program of physical activity. Bowling centres that provide family membership will be able to issue a tax receipt for the child's portion of the fees. Registration and membership costs can include the costs of administration, instruction and the rental of facilities. Fees charged for accommodation, travel, food or beverages must be deducted when calculating the part of the fees that qualify for the tax credit.

Receipts can only be issued for amounts paid in the applicable taxation year. Amounts paid in previous years, even if they related to bowling activity which took place in the taxation year the credit will be applied to, do not qualify.  A receipt template can be downloaded in the Members Section.

Receipts can be issued at any time throughout the year for payments received to date, or one comprehensive receipt can be issued at year end for all payments received in the calendar year.

For more information or clarification, contact Bowl Canada or visit the CRA's website at:
www.cra-arc.gc.ca/whatsnew/organi-e.html.