If you didn't pay tuition or fees to an eligible educational institution in respect of the year, because you didn't take any training, you can not claim the Canada Training Credit Limit Amount.
To claim the Canada training credit for a taxation year you have to satisfy all the following conditions:
- you file an income tax and benefit return for the year;
- your Canada training credit limit for the year is greater than zero;
- you are resident in Canada throughout the year;
- tuition or fees are paid to an eligible educational institution in respect of the year; and
- the tuition and fees are otherwise eligible for the existing tuition tax credit.
Note that individuals under the age of 26 or over the age of 65 at the end of a year have a Canada training credit limit of zero and thus cannot claim the Canada training credit for tuition and fees incurred in respect of that year.
For more information, visit Canada Revenue Agency (CRA) website: Canada Training Credit
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