"The Conservative government is doubling the children's fitness tax credit in time for parents to file their taxes next spring, Prime Minister Stephen Harper said Thursday. The government will also make the credit refundable starting in 2015, which lets low-income families take advantage of the credit, too. A credit that's non-refundable means parents whose incomes are too low to pay taxes don't save any money. The maximum expense that can be claimed will go from $500 to $1,000. Parents can get back up to 15 per cent of their children's registration or membership fees come tax time, making the new maximum refund $150. Accommodation, travel and food are not eligible for the credit." (Source 1)