Canada training credit: accumulation and claim limits
The Canada training credit is refundable, with a limit accumulated over qualifying years and a separate ceiling on each claim.
On this page
- Annual accumulation
- $250 if the qualifying criteria are met.CRA, training credit accumulation
- Lifetime limit
- $5,000.CRA, training credit accumulation
- Claim ceiling
- The lesser of the year's credit limit and 50% of fees claimed on Schedule 11, line 32000.CRA, training credit claim ceiling
Accumulation is conditional
Every year, if you file an income tax and benefit return, the Canada Revenue Agency will review the criteria and increase your Canada training credit limit (CTCL) by $250 if you qualify, up to a maximum of $5,000 in a lifetime. The limit appears on the latest notice of assessment or reassessment. CRA, training credit accumulation (opens in a new tab).
Who can claim
The claim conditions include filing a return, having a positive Canada training credit limit, being resident in Canada throughout the year and being at least 26 but less than 66 at year-end. Fees must be paid to an eligible educational institution for courses taken in the year, or to certain bodies for occupational, trade or professional examinations, and must otherwise qualify for the tuition tax credit. CRA, training credit claim eligibility (opens in a new tab).
Claim amount and future room
The refundable claim is the lesser of the Canada training credit limit for the tax year and 50% of fees claimed on line 32000 of Schedule 11. The amount from line 5 of Schedule 11 is entered on line 45350 of the return. A claim reduces the limit for future years, but a qualifying individual can still accumulate $250 for the following year in a year when they claim the credit. CRA, training credit claim and future limit (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. This page does not assess the annual accumulation criteria, determine fee eligibility or calculate a claim or tuition-credit interaction. The government does not endorse this website.