Abstract:
In 2007, Canada introduced the Child Fitness Tax Credit, or CFTC. The CFTC was created to increase activity among children. At CFTC inception, it was estimated that only 37.6 percent of the target group met the guideline of at least 60 minutes of daily physical activity (Canada, 2013). The benefits of increased activity include reducing the risk of acquiring chronic diseases (Canada, 2013). Reducing chronic disease has positive fiscal implications. The costs to treat obesity-related disease rose by ~ 750 million dollars CAD between 2000-2008 in Canada (Government of Canada, 2011). In 2017 the Department of Finance issued a report which cited a lack of evidence that the CFTC had successfully increased activity levels (Department of Finance, 2017). Data used to justify the cancellation of the CFTC relied upon the Canada Community Health Survey (CCHS). However, there was no attempt to correlate CFTC utilization to activity reporting.
The CFTC had the highest utilization in the Province of Ontario. This research aims to explore the experiences of a key stakeholder group that was not engaged in the program evaluation process. While the findings of this study provide valuable insights to better understand the impact that the CFTC had on increasing participation in organized fitness activities, it is important to recognize that the homogeneity of the sample group limits the applicability and generalizability of the results to broader, more diverse contexts (Smith et al., 2009).