How to Claim the Canada Training Credit for Eligible Course and Training Fees

Canada Training Credit: what you can claim

The Canada Training Credit (CTC) is a federal refundable tax credit administered by the Canada Revenue Agency. It helps eligible individuals recover part of the cost of qualifying tuition, training and certain occupational, trade or professional examination fees.

For the 2025 tax year filed in 2026, the maximum amount you can claim is the lesser of:

• your Canada Training Credit Limit (CTCL) for 2025; or
• 50% of the eligible fees used in the Canada Training Credit calculation on federal Schedule 11.

Because the CTC is refundable, it can generate a refund when the credit exceeds the income tax you otherwise owe, subject to the CRA applying amounts according to your tax account.

Who can claim the Canada Training Credit?

For a claim relating to 2025 course or examination fees, you generally must satisfy all of the following conditions:

• file an income tax and benefit return for 2025;
• have been resident in Canada throughout 2025;
• have been at least 26 years old and less than 66 years old at the end of 2025;
• have a Canada Training Credit Limit greater than zero for 2025 on your latest notice of assessment or reassessment;
• have paid qualifying tuition or other fees for courses you took in 2025 at an eligible educational institution in Canada, or qualifying fees for certain occupational, trade or professional examinations; and
• have fees that are otherwise eligible for the federal tuition tax credit.

The CTCL is therefore important: paying for an eligible course does not by itself create a Canada Training Credit claim if your available CTCL for that tax year is zero.

Check your Canada Training Credit Limit before calculating the claim

Your Canada Training Credit Limit is shown on your latest CRA notice of assessment or reassessment. The CRA calculates the limit from information reported on your tax returns.

An eligible individual can accumulate $250 toward the following year's CTCL, up to a $5,000 lifetime accumulation maximum. A Canada Training Credit claimed in one year reduces the CTCL available for future years.

How you accumulate $250 toward your 2026 limit

According to the CRA's 2025 tax guidance, you can accumulate $250 toward your 2026 CTCL if, for 2025, you file an income tax and benefit return, were resident in Canada throughout the year, were at least 26 and under 66 at year-end, had at least $12,058 of working income including qualifying maternity and parental benefits, and had net income of no more than $177,882.

These income tests concern the accumulation of the limit for the following year. When making a current-year claim, use the CTCL shown by the CRA for that year rather than trying to reconstruct the balance yourself.

Which course and training fees qualify?

The CTC generally uses tuition and other fees that would otherwise be eligible for the federal tuition tax credit, but the Canada Training Credit rules require the relevant educational institution to be in Canada.

An eligible educational institution for this purpose can include:

• a university, college or other educational institution in Canada providing courses at a post-secondary level; or
• an institution in Canada providing occupational-skills courses that is certified by the Minister of Employment and Social Development.

Eligible amounts can also include qualifying fees paid to certain bodies for an occupational, trade or professional examination.

Examples of eligible tuition-related fees

Under the CRA's tuition-fee rules, eligible amounts can include tuition and certain academic charges such as admission fees, library or laboratory charges, qualifying examination fees integral to a program, application fees where the student subsequently enrols, confirmation fees, charges for a certificate, diploma or degree, certain program-related membership or seminar fees, mandatory computer service fees and academic fees.

Eligibility depends on the specific fee and institution, so use the amount reported on your official tuition documentation rather than assuming every cost connected with attending a course qualifies.

Costs you should not automatically include

Expenses such as transportation and parking, board and lodging, most books purchased separately, computers or other durable goods retained by the student, and administrative penalties for withdrawing from a program are generally not eligible tuition fees under the federal tuition-credit rules.

What documents do you need?

Canadian designated educational institutions generally issue a T2202 Tuition and Enrolment Certificate. Depending on the situation, another official tuition tax receipt or documentation for an eligible occupational, trade or professional examination may apply.

You should also have your latest CRA notice of assessment or reassessment, because it identifies your available CTCL for the year.

Keep your supporting documents with your tax records even when you file electronically. They are used to substantiate the amounts entered on Schedule 11 if the CRA reviews your return.

How to calculate your Canada Training Credit

Complete Schedule 11, Federal Tuition Amount and Canada Training Credit. For the 2025 return, the CRA calculation compares 50% of the eligible Canadian tuition and other qualifying fees with your available CTCL.

Your maximum claim is whichever is less. For example, if your eligible fees used in the calculation are $2,000 and your CTCL is $750, 50% of the fees is $1,000, so the maximum CTC would be $750. If the same $2,000 of eligible fees were paired with a CTCL of $400, the maximum claim would instead be $400.

You do not have to estimate the credit separately from your return. Schedule 11 provides the calculation used to determine the amount that can be reported.

Claim the credit on line 45350

After completing Schedule 11, enter the Canada Training Credit amount calculated there on line 45350 of your income tax and benefit return.

If you use certified tax software, the software can use the tuition and CTCL information you enter to perform the Schedule 11 calculation and place the resulting amount on the appropriate return line. The CTC does not require a separate stand-alone application to the CRA.

If this is your first Canadian tax filing and you also need guidance on preparing the return itself, see Helpydo's guide to filing a first Canadian tax return as a newcomer.

How claiming the CTC affects your tuition amount

The Canada Training Credit and the federal tuition tax credit are related. The portion of eligible Canadian tuition fees refunded through the CTC is removed from the tuition amount available for purposes of the tuition tax credit calculation. Schedule 11 performs this interaction as part of the return.

This means you should not treat the full original tuition amount as independently available for both credits after making a CTC claim.

Common mistakes to avoid

• Using a zero CTCL: you need an available Canada Training Credit Limit for the tax year.
• Claiming foreign tuition for the CTC: the Canada Training Credit applies to qualifying fees paid to eligible institutions in Canada, even though separate tuition tax credit rules may cover some foreign institutions.
• Including non-eligible course costs: travel, parking, accommodation, separately purchased books and durable equipment are not automatically eligible tuition fees.
• Confusing accumulation with the current claim: income thresholds used to determine whether you accumulate an additional $250 toward a future CTCL are not a substitute for checking the CTCL the CRA has already established for the current claim year.
• Forgetting Schedule 11: calculate the credit on Schedule 11 before reporting it on line 45350.
• Claiming the same tuition amount twice: the CTC claimed reduces the Canadian tuition amount remaining for the tuition tax credit calculation.

What happens after you file?

The CRA processes the Canada Training Credit as part of your income tax and benefit return. Because it is a refundable tax credit, an amount remaining after reducing tax otherwise payable may contribute to your refund, subject to the normal processing of your tax account.

Your CTC claim also reduces the Canada Training Credit Limit carried into future calculations. Check your subsequent notice of assessment or reassessment for the CTCL established by the CRA for the next tax year.

If the CRA later changes your return and the issue involves penalties or interest rather than eligibility for the training credit itself, Helpydo also explains how to request CRA penalty or interest relief.