Line 45350 – Canada training credit (CTC)
Complete Schedule 11 to claim the CTC for:
- eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in 2025
- fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2025
To claim the CTC, you must meet all of the following conditions:
- You were resident in Canada for all of 2025
- 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 2025 on your latest notice of assessment or reassessment for 2024
You can claim up to whichever amount is less:
- half of the fees claimed on line 32000 of your Schedule 11, Federal Tuition Amounts and Canada Training Credit
- your CTCL for 2025
The CTC that you claim will reduce your CTCL for future years. For more information, see Students.