Canada training credit

Sections

• Who can applyWho can apply
• How much you can getHow much you can get
• How to claimHow to claim

Who can apply for the Canada training credit?

On this page

• Who can apply
• Canada training credit limit
• Eligible educational institution

Who can apply for the Canada training credit?

You can claim the Canada training credit if you meet all of the following conditions.

• You file an income tax and benefit return for the year
• Your Canada training credit limit (CTCL) for the year is more than zero
• You were a resident in Canada throughout the year
• Tuition or other fees were paid to an eligible educational institution for courses that you took in the year that you are claiming the credit for or to certain bodies for an occupational, trade or professional examination
• The tuition and fees are otherwise eligible for the existing tuition tax credit

Note
If you are under 26 years of age or over 65 years of age at the end of the calendar year, you cannot claim the CTC.

Canada training credit limit

Your 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.

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