Below are some links of interest:
PACY 2005 Report - See particularly page 131
Musquodobit Trailways Association
CBC article about physical fitness tax credit
CBC article "How to get kids moving"
CBC article "Give tax credit for activities that 'make kids sweat': panel"
CBC article "Can’t buy motivation"
Below is a video of the Blueberry Run trail and the existing damage (recorded August 6, 2006):
http://machawk.net/video/bbrun.wmv