With respect to the tax credit, the expert panel recommended that where activities don't involve supervision, these not be covered by the credit, because their recommendation was that supervision was required to encourage active participation, and also for a safety reason, that essentially organized activities would require an adult. Therefore they recommended that self-directed activities not be eligible for the credit.
I should note that Bill C-28, which is currently before Parliament, implements the changes for DTC-eligible children that were announced by the Minister of Finance last December, where essentially the fitness tax credit is being enhanced. For children with disabilities, it in fact provides an additional credit equal to up to $500 where a DTC-eligible child has enrolled in a program that costs at least $100 and the equipment that is required for those DTC-eligible children would also be covered by the fitness tax credit.