It's not meeting the goals that you stated when you set out this children's fitness tax credit. I have indicated there are better ways to do it; instead you are simply rewarding behaviour that already occurs. You're not increasing enrolment in sport. Instead you're taxing families on their household income, and then redistributing it to certain families after the fact, most of which are high-income households.
On November 17th, 2014. See this statement in context.