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Who can apply

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Who can apply

In 2020 and later years, you can claim the Canada training credit (CTC) if you satisfy all of the following conditions:

  • you file an income tax and benefit return for the year
  • your CTC limit for the year is greater than zero
  • you were resident in Canada throughout the year
  • tuition or other fees were paid either to an eligible educational institution for courses you took in the year for which you are claiming the credit, 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
Individuals under the age of 26 or over the age of 65 at the end of a calendar year cannot claim the CTC.

Canada training credit limit

An individual who is at least 25 years old and less than 65 years old at the end of a calendar year can accumulate $250 in their Canada training credit (CTC) limit for the next tax year, up to a maximum of $5,000 in a lifetime, provided they satisfy all of the following conditions for the year:

  • file an income tax and benefit return for the year
  • are a resident in Canada throughout the year
  • have a total working income (including maternity and parental benefits) of $10,100 or more in 2020
  • have individual net income for 2020 that does not exceed $150,473

Even in years that you make a claim for the CTC, you can still accumulate $250 in your CTC limit for the next tax year.

Eligible educational institution

An eligible educational institution for the purpose of calculating the CTC is either of the following:

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