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Tax year 2026 · CRA rules checked November 12, 2026

Canada Training Credit Calculator 2026

The Canada Training Credit gives back up to half of what you pay for eligible courses, from a limit that grows by $250 for each year you qualify. Enter the limit on your notice of assessment and your fees to see the credit, what it does to your tuition credit, and next year's limit.

Don’t have your notice of assessment? Build the limit

$250 for each year, less any training credit you claimed before: $0 before past claims.

Canada Training Credit · tax year 2026
Your limit
$1,750.00
50% of eligible fees
$600.00
Refundable credit, line 45350
$600.00

Half your fees sets the credit: your limit is more than it.

Federal tuition credit reduction (14%)
−$84.00
Net gain
$516.00
Your limit for 2027
$1,400.00

An estimate, not tax advice. The net gain assumes you would have used the federal tuition credit; if you would only have carried it forward, the whole credit is the gain this year.

The CRA’s line 45350 page →

CRA rules checked November 12, 2026. Not affiliated with the CRA.

How the credit is worked out

  1. Your limit: from your notice of assessment. It grows by $250 for each year you met the tests, up to $5,000 over your life.
  2. Half your fees: 50% of the eligible tuition and fees for courses you took in the year, at institutions in Canada.
  3. The credit is the lower of the two. It is refundable, and whatever you claim comes off your limit.
  4. Your tuition credit shrinks by 14% of the training credit, because the same fees can't be credited twice in full.

Example: $1,200 of fees with a $1,750 limit

Canada training credit limit$1,750.00
50% of eligible fees$600.00
Canada Training Credit (the lower)$600.00
Federal tuition credit reduction (14%)−$84.00
Net gain$516.00
Limit for 2027 if you qualify in 2026$1,400.00

The tests for the $250 a year

Met inAdds to the limit forWorking income at leastNet income at mostAge at the end of the year
20252026$12,058$177,88226 to 65
20262027not published yetnot published yet26 to 65

You also have to file a return for the year and be resident in Canada all year. The income tests are indexed and the CRA publishes each year's figures in its P105 guide; the 2026 figures will be added here when it does.

Your own limit

Only the CRA knows your limit for sure: it is on your latest notice of assessment or reassessment. This page is an estimate from the published rules, not tax advice.

CRA: Line 45350, Canada training credit

Sources

Every rule and figure on this page is from the CRA and the Income Tax Act, checked November 12, 2026. This site is not affiliated with the CRA or the Government of Canada.

Questions people ask

+How much is the Canada Training Credit?

The lesser of your Canada training credit limit for the year and 50% of your eligible tuition and fees. It is refundable, so you get it even if you owe no tax. The most anyone can have for 2026 is $1,750, so $1,200 of fees would give $600.00.

+Where do I find my Canada training credit limit?

On your latest notice of assessment or reassessment. The CRA works it out each year: it adds $250 if you met the tests the year before and takes off any credit you claimed.

+Who earns the $250 a year?

You earn $250 on next year's limit for each year you file a return, live in Canada all year, are 26 to 65 at the end of the year, have at least $12,058 of working income (maternity and parental benefits count) and have net income of no more than $177,882. Those are the 2025 tests, for the 2026 limit.

+Does the Canada Training Credit reduce my tuition tax credit?

Yes. The federal tuition amount you can use goes down by the lowest federal rate (14% for 2026) times the training credit you claim. So a $600.00 training credit trims $84.00 off your federal tuition credit, a net gain of $516.00 if you would have used that tuition credit.

+What courses qualify for the Canada Training Credit?

Tuition and fees that would qualify for the tuition tax credit, paid to a university, college or other post-secondary institution in Canada, or to an occupational skills school certified by Employment and Social Development Canada, plus some occupational, trade or professional exam fees. Fees to one institution have to total more than $100. Books, transport, parking and lodging don't count.

+Can I claim the Canada Training Credit after 65?

No. Your limit is nil for any year you are under 26 or 66 or older at the end of the year, so the credit is too.

+When did the Canada Training Credit start?

Limits build from 2019: the first $250 was earned in 2019 and could be used from the 2020 tax year. That is why the most anyone can have for 2026 is $1,750.

+How do I claim it?

Fill in the training credit part of federal Schedule 11 with your tuition, and put the credit on line 45350 of your return. You need a tuition slip (T2202, TL11A, TL11B or TL11C) or an official receipt.

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