If your child was enrolled in classes that required physical activities, you can deduct up to $1,000 of fees paid for each child (up to 16 years of age). Physical activity includes any class that requires muscular strength, muscular endurance, flexibility and/or balance. Examples are: skating, hockey, swimming etc.
To qualify, the program needs to be ongoing and supervised. If you paid extra fees in school for extra-curricular programs, this qualifies as well.
Don’t forget to get receipts from providers of the physical activity classes. The receipt should indicate the period in which the class was taken, child’s name, amount paid, and type of activity and provider’s information.
Do you know - if in 2014 you paid for a class that took place in 2015, you can deduct the fee in the year paid?