Canada training credit (CTC)

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• Who can claim: Canada training credit (CTC)
• How much you can get: Canada training credit (CTC)
• How to claim: Canada training credit (CTC)

How much you can get

The amount you can claim for the CTC is whichever amount is less:

• Your Canada training credit limit (CTCL)^{Footnote 1} for the tax year

• 50% of the eligible tuition and other fees paid to an eligible educational institution ^{Footnote 2} in Canada for courses you took in the year, or fees paid to certain bodies for an occupational, trade or professional exam taken in the year

If the credit is more than your tax owing, you may get a refund for the difference.

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• How to claim

Footnotes

Canada training credit limit (CTCL)

Your Canada training credit limit (CTCL) for the year is shown on your latest notice of assessment or reassessment. Every year, if you file an income tax and benefit return, the CRA will review the criteria and increase your CTCL by $250 if you qualify, up to a maximum of $5,000 in a lifetime.

Even in years where you make a claim for the CTC, you can still accumulate $250 in your CTCL for the following tax year.

Return to footnote 1 referrer

Eligible educational institution

An eligible educational institution for the purpose of calculating the CTC is either of the following:

• a university, college or other educational institution in Canada providing courses at a post-secondary level
• an institution in Canada providing occupational skills courses, which is certified by the minister of employment and social development

Return to first footnote 2 referrer