30 April 2007 External T.I. 2007-0230441E5 F - Crédit d'impôt pour condition physique des enfants -- summary under Eligible Fitness Expense

In the course of a general response, CRA stated that:

it will not generally indicate whether the activity qualifies for the CFTC. Rather, the entity offering a program of physical activity is in a better position to determine whether the program satisfies the specific requirements of the CFTC.