Canada Training Credit
Starting with your 2020 tax return, a new refundable credit called the Canada training credit will be available if you paid eligible tuition and other fees for courses you took during the year.
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You can claim the Canada training credit if:
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You file a return for 2022
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Your Canada training limit is more than zero
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You are resident in Canada throughout the year
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You paid tuition or fees to an eligible educational institution (a university, college, or other educational institution in Canada that provides courses at a post-secondary level or occupational-skills courses that are certified by the Minister of Employment and Social Development)
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Your tuition or fees are eligible for the existing tuition tax credit
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The amount you can claim for this credit will be the least of the following amounts:
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Your Canada training credit limit for the taxation year or
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Half of the eligible tuition and fees you paid to an eligible educational institution
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If eligible, you earn $250 towards your Canada training limit each year to a lifetime maximum of $5,000. Since the program started in 2020,
The program is based on meeting your eligibility criteria in the immediately preceding year. For 2023, you can earn an additional $250 if on December 31, 2022 you were between 25 and 65 years old and you met the following conditions:
- you filed a tax return for the 2022 tax year
- you were resident in Canada throughout 2022
- On your 2022 tax return, you had a total of $10,994 or more in income from:
- maternity and parental benefits and
- working income (such as employment income, business income, taxable part of scholarship income etc.)
- Your individual net income for 2022 did not exceed the threshold at which the top tax rate of 29% began ($155,625).
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Yes, but if your tuition tax credit will be reduced by the Canada training credit you claim in the year.
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Starting in 2020, you can claim the Canada training credit at the same time as you claim your tuition tax credit (Schedule 11).
Follow these steps in H&R Block’s 2022 tax software to complete the federal Schedule 11 (and provincial Schedule 11 or Schedule T, if applicable):
- On the left navigation menu, under the Credits & deductions tab, click Tax Topics.
- In the Claim your credits, deductions, and expenses section, click Continue.
- In the Unused tuition amounts and student loans box, click the Add This Topic button.
- Click the Students tab on the left navigation menu.
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Under the CREDIT AMOUNTS heading, select the checkbox labelled Tuition or examination fees carried forward from a previous year (Schedule 11 & Schedule T), and then click Continue.
- When you arrive at Tuition or examination fees carried forward from a previous year page, enter your information into the tax software.