title: Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer.
abstract: BACKGROUND
  The Government of Canada implemented a Children's Fitness Tax Credit (CFTC) in 2007 which allows a non-refundable tax credit of up to $500 to register a child in an eligible physical activity (PA) program. The purposes of this study were to assess whether the awareness, uptake, and perceived effectiveness of this tax credit varied by household income among Canadian parents.
  
  
  METHODS
  An internet-based panel survey was conducted in March 2009 with a representative sample of 2135 Canadians. Of those, parents with children aged 2 to 18 years of age (n = 1004) were asked if their child was involved in organized PA programs (including dance and sports), the associated costs to register their child in these programs, awareness of the CFTC, if they had claimed the CFTC for the tax year 2007, and whether they planned to claim it in the upcoming year. Parents were also asked if they believed the CFTC has lead to their child being more involved in PA programs.
  
  
  RESULTS
  Among parents, 54.4% stated their child was in organized PA and 55.5% were aware of the CFTC. Parents in the lowest income quartile were significantly less aware and less likely to claim the CFTC than other income groups. Among parents who had claimed the CFTC, few (15.6%) believed it had increased their child's participation in PA programs.
  
  
  CONCLUSIONS
  More than half of Canadian parents with children have claimed the CFTC. However, the tax credit appears to benefit the wealthier families in Canada.
authors.affiliation: Faculty of Physical Education & Recreation, University of Alberta, Edmonton, Alberta, Canada. jc.spence@ualberta.ca
authors.forename: John C
authors.initials: JC
authors.lastname: Spence
authors.forename: Nicholas L
authors.initials: NL
authors.lastname: Holt
authors.forename: Julia K
authors.initials: JK
authors.lastname: Dutove
authors.forename: Valerie
authors.initials: V
authors.lastname: Carson
mesh_terms: D002170:Canada; D002648:Child; D002662:Child Health Services / Q000191:economics*; D015444:Exercise; D006266:Health Education; D006801:Humans; D010806:Physical Education and Training / Q000191:economics*; D013660:Taxes