8 December 2009 External T.I. 2009-0328401E5 F - Crédit pour la condition physique des enfants -- summary under Subsection 9400(2)

Regular sports activities at a school that “are mandatory for all students and where voluntary cessation of participation in these athletic activities results in consequences for the student, then these athletic activities will be considered part of the school's curriculum” will thus not be prescribed.