You mentioned fitness, arts, and education, and actually there are a variety of treatments if you look at those. The children's fitness tax credit is refundable. The children's arts tax credit is not refundable. The education and textbook tax credits are not refundable, but unused amounts can be transferred to a supporting family member up to a certain amount—$5,000—and they can also be carried forward to future years. A student might not have enough taxable income to use them in the current year when they're earned, but that doesn't mean they're lost forever. They can potentially be used in a future year, say, when the student starts working.
On May 10th, 2016. See this statement in context.