How the credit works
The credit sits on top of the tuition tax credit. It does not replace it: the fees have to be eligible for the tuition tax credit first, and they have to be paid to a Canadian post-secondary institution, to an institution certified for occupational skills courses, or to certain bodies for an occupational, trade or professional exam. The courses must be ones you took in the year you claim.
Because the credit is refundable, it can pay you even when you owe no tax. It is calculated on Schedule 11 and entered on line 45350. The CRA lists the provincial amount as not applicable, so there is no separate Ontario version.
Who qualifies and how the limit builds
To claim, you must file a return, have been a resident of Canada throughout the year, and have been at least 26 and under 66 at the end of the year. You also need a limit above zero. Your limit appears on your latest notice of assessment or reassessment.
The limit grows by $250 for a year in which you file, are 26 to 65 at year-end and were resident all year, and, for 2025, had at least $12,058 of working income and net income of no more than $177,882. Working income can include maternity and parental benefits. The CRA publishes these thresholds each year, so check the current figures. Claiming in a year does not stop you adding $250 for the next one.
An illustrative example
Suppose a 35-year-old Hamilton resident has built up a limit of $1,000 over several years of filing. She pays $1,500 in eligible fees for a certificate course at a Canadian college. Half of the fees is $750, which is lower than her $1,000 limit, so her credit is $750. These numbers are illustrative.
The $750 she claims reduces her limit for later years, and any new $250 accumulation is added to what is left. The tuition tax credit rules still apply to the fees, so ask how the two claims fit together on Schedule 11 rather than assuming both apply in full.
Common mistakes and what to discuss with your accountant
People often miss that the credit depends on an assessed limit, so unfiled returns mean no accumulated room. Others assume any course counts. Fees paid to institutions that are not eligible, or fees that are not eligible for the tuition tax credit, do not qualify. Keep your tuition receipts and your assessment notices.
Raise it with your accountant if you studied part-way through the year, moved to or from Canada or are claiming tuition for the first time in years. Related ideas are covered under the Lifelong Learning Plan, which is a different way to fund training.
Sources & editorial notes
Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- Line 45350 – Canada training credit (CTC)Canada Revenue Agency
- P105, Students and income taxCanada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.