The Healthy Living Tax Incentiveis a provincial tax credit of up to $500 per child. It’s intended to help with the cost of registering children and youth in sport or recreation activities that offer health benefits.

Children and youth aged 17 and under who are registered in an approved organized sport, physical recreation, or physical activity program will qualify for the tax credit.

Children's Fitness Tax Credit
The federal government also allows a non-refundable $500 tax credit based on eligible fitness expenses paid by parents to register a child in a prescribed program of physical activity.

The Canada Revenue Agency offers more information.