In another paper, entitled Research article Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer, Dr. Spence and his co-authors found that the tax credit is unlikely to increase physical activity in children and that it targets those who need assistance the least.
Dans un autre article, intitulé Research article Uptake and effectiveness of the Children's Fitness Tax Credit in Canada : the rich get richer, le Dr Spence et ses collaborateurs ont constaté qu'il est peu probable que le crédit d'impôt favorise l'activité physique chez les enfants et que celui-ci est destiné à ceux qui en ont le moins besoin.