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

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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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