Overview

Abstract (English)

The Canadian government introduced the Child Fitness Tax Credit (CFTC) in 2007 to promote childrenís physical fitness. This program offers parents tax credits to defray the cost of registering their children in an approved program of physical activity. We investigate the effect of this program on childrenís participation in physical activity, using a difference-in-differences design and data from two large nationally representative surveys. In particular, we compare the change in participation in physical activity programs of children of CFTC-eligible age before and after the policy was implemented with that of children outside the eligible age range. We find that the Child Fitness Tax Credit has no e§ect of increasing physical activity participation for children.

Abstract (French)

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