Sure. As I indicated, in the budget some of the parameters of the child fitness tax credit are still open for discussion by an expert panel, so I can't give you an exact answer as to how it would play out. But in general terms, you would have a parent of a child pay fees for a physical activity, they'd get a receipt for those fees, and when it's time to file their taxes they can claim up to $500 per child who would be eligible for a tax credit at the lowest personal income tax rate for the year. So for 2007 and subsequent taxation years, 15.5%.
We talked a little bit earlier about e-filing, and of course there are a number of provisions in the Income Tax Act that ostensibly require receipts, and they're a little bit difficult to send through the e-filing process, so you keep your receipts in your file at home. When you file your return, you e-file it, and you are not required to truck down to the CRA with your receipts. If ever the CRA were to ask for proof of the amounts claimed, at that point you'd be required to show your receipts.