Line 45350 – Canada training credit (CTC)

Complete Schedule 11 to claim the CTC for:

• Eligible tuition fees and other fees paid to an eligible educational institution in Canada for courses you took in 2023 
• Fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2023 

• You were resident in Canada for all of 2023
• You were at least 26 years of age and less than 66 years of age at the end of the year
• You have a Canada training credit limit (CTCL) for 2023 on your latest notice of assessment or reassessment for 2022

You can claim up to whichever amount is less:

• half of the fees claimed on line 32000 of your Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit
• your CTCL for 2023

The CTC that you claim will reduce your CTCL for future years. For more information, see Guide P105, Students and Income Tax.

Forms and publications

• Income Tax Package
• Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit