Bill 20: Taxation Amendment Act (Promoting Leisure Activities for Youth), 2025

This bill primarily affects Ontario families as taxpayers rather than businesses directly, but it would benefit businesses that offer children's extra-curricular activities — such as sports leagues, dance studios, music schools, swim clubs, martial arts dojos, art classes, and summer camps. These are typically small, locally-owned operations in Ontario that rely on parent enrollment and would likely see increased demand as families gain a tax incentive to spend on children's programming. These businesses may also need to issue receipts that meet prescribed requirements so their customers can claim the credit, adding a minor administrative task. Size doesn't matter much — solo instructors and larger recreation centres alike would be affected.