Canada's Experiment with Children's Fitness and Activity Tax Credits
This thesis evaluates the Children’s Fitness Tax Credit and similar credits to determine whether they are suitable to increase physical activity levels in Canada. It begins by reviewing the literature on physical activity to establish that increasing physical activity is a worthy public policy goal. It then reviews the literature on tax expenditures and health behaviour interventions to provide information in order to evaluate the credits. The credits are then described and their stated purpose is discussed. This description establishes how quickly the credits expanded from one small credit to many. One of the credits, the Active Families Benefit, requires a new concept to evaluate it as it is not simply a tax measure or a spending measure. The term hybrid tax measure is introduced to explore this credit. An evaluation of the credits considering their effectiveness, efficiency and equity in determining their suitability to increase physical activity is performed and the conclusion is made that they are unlikely to be effective and that the inequity of the credits is problematic, particularly in light of this ineffectiveness finding. It is recommended that the credits be repealed and no new credits be created, but as repeal is unlikely, alternative recommendations are also provided.
DegreeMaster of Laws (LL.M.)
Committeevon Tigerstrom, Barbara; Cuming, Ron C.
Copyright DateAugust 2014
Active Families Benefit
Adult Fitness Tax Credit
Alberta Physical Activity Credit
Children’s Activity Credit
Children’s Art Tax Credit
Children’s Arts Amount
Children’s Fitness Amount
Children’s Fitness Tax Credit
Healthy Living Tax Incentive
Hybrid Tax Measure
Showing items related by title, author, creator and subject.
Comparing health-related physical fitness and activity between old order Mennonite children in Ontario and rural children in Saskatchewan Barnes, Joel David (2003-11-07)Temporal trend research in some components of health-related physical fitness and activity among young people is lacking. However, the increasing prevalence of overweight and obesity in young people over the last couple ...
Field validation of the Tritrac-R3D Activity Monitor for the assessment of physical activity in older children Holowachuk, Darryl Ray (1998)The purpose of this research project was to assess the convergent validity of the Tritrac-R3D Activity Monitor (Tritrac) as a field measure for assessing physical activity in children over a one week period. The Tritrac ...
Kica-wasimisinanahk Miyo-ayawin ~ Our Children's Health. Promoting Physical Activity and Nutrition Through a Health Promoting School-Based Intervention in a Métis Community Oosman, Sarah (2012-05-22)First Nations and Métis children living in Canada continue to experience disproportionately high levels of obesity and type 2 diabetes (T2D) compared to the general Canadian child population (Young 2003; Oster and Toth ...