It's poorly targeted. If we're trying to encourage more families to enrol their children in sport, the child fitness tax credit does not do that predominantly because for a lot of low-income families waiting 15 months to get up to $75 back off a $500 expenditure is challenging for them to do.
Alternative ways to be able to do this would be to eliminate tariffs and excise taxes on sports equipment, sports programs, but even better would be to provide more money through the CCTB, which is a monthly payment that goes to low-income families and is clawed back for high-income families to ensure that it goes to the people who need it most.