Physical activity (for the purposes of the tax credit for children's activities)
Any activity that contributes to cardiorespiratory endurance and the development of muscular strength, muscular endurance, flexibility or balance.
Any activity that enables a child with a severe and prolonged impairment in mental or physical functions to move around and expend energy in a recreational context.
Note
Physical activities include horseback riding but not activities where a child rides on or in a motor vehicle.