Canada Training Credit

Effective 2020, a new refundable credit - the Canada training credit - will be available if you paid eligible tuition and other fees for courses taken in 2020.

Starting 2019, if you’re eligible, you will be able to accumulate $250 each year (up to a lifetime maximum of $5,000). This is your Canada training credit limit for the year. The amount you can claim for this credit will be the least of the following amounts:

  • your Canada training credit limit for the taxation year
  • half of the eligible tuition and fees you paid to an eligible educational institution in 2020

You will be able accumulate $250 in training credit for use in 2020, if on December 31, 2019 you were between 25 and 65 years old and you meet the following conditions:

  • you filed a tax return for the 2019
  • you were resident in Canada throughout 2019
  • you had a total of $10,000 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 2019 wasn’t more than the top of the third tax bracket ($147,667 for 2019).

You can claim the Canada training credit in 2020 if:

  • you file a return for 2020
  • your Canada training limit is more than zero
  • you are resident in Canada throughout the year
  • the tuition or fees you paid were 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)
  • the tuition and fees are eligible for the existing tuition tax credit

Yes, but if your tuition tax credit will be reduced by the Canada training credit you claim in the year.

For Canada Revenue Agency (CRA) to correctly determine if you’re eligible to accumulate the $250 in training credit limit for 2019, Service Canada is asking that you enter your maternity and parental benefits on line 11905. Here’s how you can do this in H&R Block’s 2019 tax software:

  1. Under the QUICK ENTRY tab, click the QUICK SLIP icon. You'll find yourself here:



  1. Type T4E in the search field and select it from the drop-down menu or press Enter to continue.

  2. Under the Additional information about your slip section, select 36 in the Box number drop-down.

  3. In the Amount field next to the drop-down, enter the amount that is shown in box 14 of the T4E slip you received. This amount will automatically be added to line 11905 on your return.

Note: The amount in box 14 of your T4E should be the same amount that Service Canada wants you to enter on line 11905.