| Non-refundable tax credits are an inequitable policy instrument for promoting physical activity among Canadian children. | |
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MedLine Citation:
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PMID: 22905634 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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A clear income gradient exists for the sport and physical activity (PA) participation of Canadian children. Governments in Canada recently introduced tax credits to alleviate the financial burden associated with registering a child in organized physical activity (including sport). The majority of these credits, including the Children's Fitness Tax Credit, are non-refundable (i.e., reduces the amount of income tax a person pays). Such credits are useful only for individuals who incur a certain level of tax liability. Thus, low-income families who may pay little or no income tax will not benefit from the presence of non-refundable tax credits. In this commentary, we argue that the non-refundable tax credit is inherently inequitable for promoting PA. We suggest that a combination of refundable tax credits and subsidized programming for low-income children would be more equitable than the current approach of the Canadian government and several provinces that are expending approximately $200 million to support these credits. |
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Authors:
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John C Spence; Nicholas L Holt; Christopher J Sprysak; Nancy Spencer-Cavaliere; Timothy Caulfield |
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Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: Canadian journal of public health = Revue canadienne de santé publique Volume: 103 ISSN: 0008-4263 ISO Abbreviation: Can J Public Health Publication Date: 2012 May-Jun |
Date Detail:
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Created Date: 2012-08-21 Completed Date: 2012-09-20 Revised Date: 2013-06-05 |
Medline Journal Info:
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Nlm Unique ID: 0372714 Medline TA: Can J Public Health Country: Canada |
Other Details:
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Languages: eng Pagination: 175-7 Citation Subset: IM |
Affiliation:
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Faculty of Physical Education and Recreation, University of Alberta, Edmonton, AB. jc.spence@ualberta.ca |
Export Citation:
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| MeSH Terms | |
Descriptor/Qualifier:
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Adolescent Canada Child Eligibility Determination Female Health Policy* Humans Income Tax / legislation & jurisprudence* Male Medically Uninsured Poverty Sports* Tax Exemption / legislation & jurisprudence* |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
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