• Federal: Line 45350
• Provincial or territorial: Not applicable
• Tax year: 2025| Prior tax years: 2024 and earlier

The Canada training credit (CTC) is a refundable tax credit available to help Canadians with the cost of eligible training fees.

You can claim the CTC for tuition and other fees paid for courses that you took in the year.

Who can claim the Canada training credit

Generally, you can claim the Canada training credit (CTC) if you meet all of the following conditions:

• You file an income tax and benefit return for the year
• Your Canada training credit limit for the year is more than zero
What is the Canada training credit limit

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 Canada Revenue Agency 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.

• You were a resident of Canada throughout the year
• Tuition or other fees were paid to one of the following:
  • an eligible educational institution for courses you took in the year for which you are claiming the credit
  • certain bodies for an occupational, trade, or professional examination
What is an 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
• The tuition and fees are otherwise eligible for the existing tuition tax credit
       Learn more: Eligible tuition fees
• You were at least 26 years old and less than 66 years old at the end of the year

How much you can claim

Complete Schedule 11, Federal Tuition Amounts and Canada Training Credit, to calculate your CTC amount.

The amount you can claim for the CTC is is the lesser of:

• Your CTCL for the tax year

• 50% of the fees claimed on line 32000 of your Schedule 11

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

How to claim this credit

Enter the amount from line 5 of Schedule 11 on line 45350 of your tax return.

The CTC that you claim will reduce your CTCL for future years.