The Conservative government announced the tax credit in its spring budget, in the hope of encouraging kids to get off the couch and into physical activity. But a federal panel says parents shouldn't get the break unless their kids break sweat.

"The expert panel recommends that cardio-respiratory endurance be an important component of an eligible activity," says the report commissioned by Finance Minister Jim Flaherty.

"If today's kids are consuming more calories, part of the solution will be in helping them to burn more of them."

In addition to benefits to the heart and lungs, the three-member panel says tax credits should only go to parents who sign up for programs that also require muscular strength or muscular endurance, flexibility or balance.

The panel chair, Dr. Kellie Leitch, suggested that means activities such as archery and lawn bowling - recognized by Sport Canada as Olympic sports - wouldn't qualify.

"Our emphasis is on cardio-pulmonary endurance," Leitch told a news conference. "Kids have to sweat in order to get the benefit of this tax credit."

Eligible programs would have to include at least 30 minutes of physical activity for kids under 10, and an hour for those 10 and over, for parents to qualify for the maximum tax credit of $78.50 per child.

Programs would also have to last a minimum of one session a week for eight weeks, except for camps where kids get a full week of exercise.

The panelists estimated three million Canadian children could benefit from the program, which is scheduled to begin January. But they cautioned it won't solve everything.

"Encouraging more physical activity, sport and fitness within our culture is a complex, multi-faceted and challenging issue," wrote Leitch.

"While we do not pretend the . . . tax credit will be a panacea that will end most childhood obesity, we passionately believe the tax credit is an important component of what must be a broader strategy to encourage activity among young people."

The Canadian Press, 2006