Newfoundland and Labrador physical activity tax credit

If you’re a resident of Newfoundland and Labrador and you or a member of your family was enrolled in a sport or recreational activity (like soccer, skating, or swimming) during the year, you might be able to claim the non-refundable Newfoundland and Labrador physical activity tax credit to help with the cost of registering in these programs.

Remember to keep all your expense receipts in case the Canada Revenue Agency (CRA) asks to see them later.

If you’re a resident of Newfoundland and Labrador, you might be able to claim the cost of registering for a prescribed program in 2024 for one or more of the following people:

  • Yourself

  • Your spouse or common-law partner

  • Your (or your spouse’s) child who was under the age of 18 on December 31, 2024

A prescribed program is:

  • Ongoing (such as a weekly program offered by a club or organization),

  • Supervised (for example, by a coach or organization), and

  • Requires significant physical activity that builds your strength or endurance.

Note: Physical activities include horseback riding but not activities where you need to ride a motorized vehicle, such as go-karting.

The amount you can claim is the least of the following amounts:

  • Up to $2000 per family, or

  • The total cost of your expenses.

You can only claim expenses that you haven’t been reimbursed for, unless you report the amount you were reimbursed as income on a T4 slip and don’t deduct it anywhere else in your return.

Tax tip: If you and your spouse or common-law partner both paid to register in prescribed programs in 2024, the person who earns a higher income can enter the full amount into H&R Block's tax software to get a higher tax credit.

Follow these steps in H&R Block's tax software:

Before you begin, make sure that you told us that you lived in Newfoundland and Labrador on December 31, 2024.

  1. On the left navigation menu, under the Credits & deductions tab, click Other.

  1. Under the SPECIFIC CREDITS FOR YOUR PROVINCE heading, select the checkbox labelled Newfoundland and Labrador physical activity tax credit.

  2. When you arrive at the page for the Newfoundland and Labrador physical activity tax credit, enter your information into the tax software.