For 2015 & subsequent years the Children's Fitness Tax Credit is refundable. The maximum amount of expenses eligible for the Children's Fitness Tax Credit remains at $1,000 per child who must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit) at the beginning of the year.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."