Tax · Canada
Canada training credit calculator.
A REFUNDABLE federal credit that pays half your eligible tuition or training fees — up to whatever balance you've built up in your Canada training credit limit.
The credit is 50% of your eligible fees, capped at your Canada training credit limit — a balance that grows by $250 for every eligible year, up to a $5,000 lifetime maximum, for adults aged 26 to 65.
Inputs
Refundable credit
Enter your details and press Calculate.
How the training credit limit builds up
Each year you're between 26 and 65 and meet CRA's income and residency conditions, your Canada training credit limit grows by $250, up to a $5,000 lifetime maximum. CRA tracks and reports your running balance to you (Notice of Assessment, CRA My Account) — this tool doesn't re-derive that year-by-year accrual (CRA's public summary doesn't publish the exact income floor/ceiling for it), so enter the balance CRA has already told you that you have.
How the credit is calculated
When you claim the credit, CRA pays you 50% of your eligible tuition and training fees for the year (Schedule 11, line 32000) — but never more than your available training credit limit. Whichever is smaller wins: half your fees, or your remaining balance. The credit is refundable, so you receive it even if you owe no federal tax.
Claiming the CTC reduces the amount of the same fees you can separately claim under the tuition tax credit — the two are meant to be coordinated, not stacked on the identical dollar of tuition. This tool calculates the CTC only; use the tuition tax credit calculator (linked above) for that credit, and check CRA's guidance on how much tuition remains available for it once you've claimed a CTC amount.
Source, fetched 27 September 2026: CRA — Line 45350: Canada training credit (CTC).
Frequently asked questions
Where do I find my training credit limit?
On your most recent Notice of Assessment (or Notice of Reassessment) from CRA, or by signing in to CRA My Account. It's a running balance CRA calculates for you each year.
Can I claim this and the tuition tax credit on the same fees?
Not on the same dollar of tuition. Claiming the CTC on a portion of your fees reduces how much of that same tuition is available for the separate (non-refundable) tuition tax credit. Coordinate the two rather than assuming they stack.
I'm 68 with an unused balance — can I still use it?
The $250/year accrual only applies for years you're 26–65, but this tool doesn't zero out an existing balance for being outside that window since CRA's rule is about growing the balance, not about using one you already have. Confirm with CRA if you're unsure.
Is this credit still available?
Yes, as of CRA's page fetched 27 September 2026 the credit remains active with no discontinuation notice, claimable on line 45350.
Estimate only — federal credit, not tax advice
This tool calculates the FEDERAL Canada Training Credit only, from a training credit limit and fee amount you provide. It does not re-derive your annual $250 accrual eligibility, does not calculate the interaction with your tuition tax credit claim, and does not verify institution or fee eligibility. Confirm your exact limit and claim with CRA or a tax professional.