Line 45350 – Canada training credit (CTC)

You can claim the CTC for eligible tuition fees and other fees paid to an eligible educational institution in Canada for courses that you took in 2022 or fees paid to certain bodies in respect of an occupational, trade or professional exam taken in 2022 if all of the following conditions are met: 

• You were resident in Canada for all of 2022
• 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 2022 on your latest notice of assessment or reassessment for 2021

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 2022

Completing your tax return

Complete Schedule 11 to calculate your credit and enter the result on line 45350 of your return.

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 – Guide, return, and schedules
• Schedule 11, Federal Tuition, Education, and Textbook Amounts and Canada Training Credit