TORONTO - The province is forgoing $25 million a year to give people a tax break on bike helmets and some bicycles they purchase starting Dec. 1.

Premier Dalton McGuinty said Friday the province is lifting the provincial sales tax on all helmets and bikes under $1,000 as a bit of a "Christmas treat for our families.''

The idea is to encourage people to get active and experience the simple joy of riding a bike, McGuinty said at a Toronto bike shop.

"I think we can all remember the time when we first learned how to ride a bike,'' McGuinty said. "We need to do more to help kids experience that joy. We also need to do more to get our kids more active.''

The tax exemption will encourage people to get outdoors and ease congestion on the roads, he added. The hope is that more people will try commuting to work by bike instead of by car, McGuinty said.

Pete Lilly, owner of a Toronto bike shop, welcomed the tax break, saying it will be good for business.

The Liberals promised the tax exemption in their recent election platform. In the same paragraph, the party also promised to dole out tax credits for families with children enrolled in organized physical activities.

That next promise will be rolled out eventually, McGuinty said.

"We'll be doing more to promote health and wellness in all our families,'' he said.