Physical activity (for the purposes of the tax credit for seniors' activities)

Any activity that contributes to the maintenance or development of cardiorespiratory endurance, muscular strength, muscular endurance, flexibility or balance.

Such activities include the following:

  • dance, yoga, tai chi
  • curling, golf, bowling
  • swimming, aquatic gymnastics
  • horseback riding, hiking, cycling
  • cross-country skiing

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