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 2023

• fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2023

To claim the CTC, you must meet all of the following conditions:

• You were resident in Canada for all of 2023

• 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 2023 on your latest notice of assessment or reassessment for 2022

You can claim up to whichever amount is less:

• half of the fees claimed on line 32000 of your federal Schedule 11

• your CTCL for 2023

The CTC that you claim will reduce your CTCL for future years. For more information, see Guide P105, Students and Income Tax.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 45350 - Canada training credit (CTC)

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