The Canada Training Credit (CTC) helps working Canadians pay for courses. It’s refundable, so you get it even if you owe no tax. You build up room each year you qualify and spend it when you pay tuition or fees. This page explains how the room builds up, how much you can claim and how to claim it. The benefits guide lists other programs.
How the Canada Training Credit works
| Feature | Rule |
|---|---|
| Room added each qualifying year | $250 |
| Lifetime maximum | $5,000 |
| Credit you can claim | The lesser of your limit and 50% of eligible fees |
| Refundable | Yes |
| Where to claim | Schedule 11 and line 45350 |
| Your current limit | On your latest notice of assessment or reassessment |
Who builds up room
CRA reviews each return and adds $250 to your Canada training credit limit for the next year if, for 2025, you:
- were a resident of Canada throughout the year
- were at least 26 and under 66 at the end of the year
- filed your tax return
- had at least $12,058 of working income, which includes EI maternity and parental benefits
- had net income of no more than $177,882
Both income amounts are indexed each year. You keep building room even in years when you claim the credit.
Source: CRA line 45350 and guide P105, Students and Income Tax.
How much you can claim
You can claim the credit for a year if you file your return, were a resident of Canada throughout the year, were at least 26 and under 66 at the end of the year, and have a training credit limit above zero.
The credit is the lesser of your training credit limit and 50% of the eligible tuition and fees you claim for the year. Some examples with a limit of $1,500:
| Course fees | 50% of fees | Credit (lesser of the two) |
|---|---|---|
| $1,200 | $600 | $600 |
| $8,000 | $4,000 | $1,500 |
The CTC you claim reduces your limit for future years. It also reduces your federal tuition tax credit for the year by the credit value of the CTC, so you can use both for the same course without the same dollars counting twice.
Eligible courses and fees
The fees must be paid to:
- a university, college or other post-secondary institution in Canada,
- an institution in Canada that provides occupational skills courses and is certified by the Minister of Employment and Social Development, or
- certain bodies, for an occupational, trade or professional examination.
They are the same fees that qualify for the tuition tax credit, usually shown on a T2202 slip.
How to claim it
- Check your Canada training credit limit on your latest notice of assessment or reassessment.
- Get your T2202 or official tuition receipt from the institution.
- Complete Schedule 11 with your return and enter the credit on line 45350.
If the credit is more than the tax you owe, CRA refunds the difference.
Canada Training Credit or tuition credit?
The two work together. The CTC is refundable and pays 50% of fees up to your limit; the tuition tax credit is non-refundable and is worth the lowest federal tax rate on the fees, reducing tax you owe or carrying forward. Schedule 11 calculates both, reducing the tuition credit to account for the CTC you claim. Because the CTC is refundable, it helps even if you owe little or no tax.
Related pages
Sources
The figures and rules on this page come from these sources, last checked against them on September 24, 2026. How we check facts.
- Canada Revenue Agency: Canada training credit : Personal income tax
- Canada Revenue Agency: P105 – Students and Income Tax 2025