15 February 2008 External T.I. 2007-0232041E5 F - Crédit pour la condition physique des enfants -- summary under Subsection 118.03(2)

Course registration and speed skate rental fees, as well as mandatory affiliation fees to the Fédération de patinage de vitesse du Québec generally could qualify as eligible expenses for skating courses offered to children aged 4 to 16.