Can I claim a gym membership under the physical activity tax credit?

[lisamorin2010]

NL has a credit called the "Physical Activity Credit" for all family members - not just children. Can this be used for gym memberships that I paid for my husband, myself and my 16 year old daughter?

[TurboTaxGinette]

As per the government of Newfoundland Labrador: In circumstances where an individual in the program can select from among various activities, the full cost of a registration in a program offered by a club, association, or similar organization will be eligible for the credit if more than 50% of the activities offered include a significant amount of physical activity; or more than 50% of the available program time is devoted to activities that include a significant amount of physical activity. If neither of these 50% tests is met, a receipt can be issued for a prorated amount, which will represent the percentage of activities offered by the organization that include a significant amount of physical activity, or the percentage of program time that is devoted to such activities. 

You can claim the lesser of $2,000 per family (you, you spouse or common-law partner, if applicable, and any dependent children less than 18 years of age) or the total of your eligible fitness expenses. Eligible fitness expenses must be reduced by the amount of any reimbursement or assistance received in respect of those expenses.

For more information regarding the Physical Activity Tax Credit, please contact: Tel: (709) 729-3166.

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