Hi @PChanda1, per CRA article: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p105/p105-students-...
You can claim the CTC for eligible tuition and other fees paid for courses you took in 2022 if you meet all of these conditions:
- you file an Income Tax and Benefit Return for the year
- you were a resident in Canada throughout the year
- you were at least 26 years old and less than 66 years old at the end of the year
- your latest notice of assessment or reassessment for 2021 shows a Canada training credit limit (CTCL) for 2022
- you paid your tuition or fees to an eligible educational institution in Canada or to certain institutions for an occupational, trade or professional examination
- your tuition and fees are eligible for the tuition tax credit
The amount you can claim for the CTC each year is an amount up to, but not exceeding, the lesser of:
- your CTCL for the year
- 50% of the eligible tuition and other fees paid to an educational institution in Canada for courses you took in 2022, or fees you paid to certain bodies for an occupational, trade or professional examination taken in
The key point above is that the tuition was to an eligible educational institution. In most cases the institution would also issue a T2202 form.
