The Child Fitness tax credit is now available to parents who enroll their children in a qualifying program. For this purpose, rowing clubs will have to issue receipts for tax purposes in the proper form, something that your club may not be used to doing. More information about this credit can be found at:  

http://www.cra-arc.gc.ca/whatsnew/organi-e.html

Participation in a youth rowing program qualifies for the Children's Fitness Tax Credit, if the program:

1. exceeds the minimum of eight weeks duration with a minimum of one
session per week;

2. is supervised;
3. is suitable for children; and
4. includes a significant amount of physical activity that contributes to cardio-respiratory endurance plus one or more of:
muscular strength, muscular endurance, flexibility, or balance, for substantially all of the activities.

Rowing as an activity certainly qualifies under the 3rd and 4th criteria and it is a question of fact whether the program the children are enrolled in satisfies the first two criteria.

Any costs charged for accommodation, travel, food, or beverages at regattas do not qualify for the credit.

Receipts need to be issued that parents can use for tax purposes.  Amounts paid in 2006 do not qualify but amounts paid in 2007 do. These receipts need to contain the following information:  

Club name and address 
Name of the eligible program or activity 
Total amount received, date received, and the amount that is eligible for the children's fitness tax credit 
Full name of the payer 
Name of the child and child's year of birth 
Authorized signature (not required for electronically generated receipts).

The receipts should be pre-numbered and in duplicate and should be kept in a secure place.   