As per the CRA: Canada training credit limit for 2025 You can accumulate $250 towards your 2025 CTCL if you meet all of these conditions in 2024: ■ 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 ■ you have at least $11,821 of working income (including maternity and parental benefits) ■ your net income for the year is not greater than $173,205 You can calculate your CTCL using the following formula: A + B - C, where: A is your limit for the previous tax year. B is the $250 annual accumulation (if you meet all the conditions above, if not, B will be zero). C is the CTC claimed in the previous year.
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