Can I enter only a portion of Canada Training credit. Tuition is low and using $750 seems a waste, can I use only say $500 of current limit.

From the wording on the Schedule 11, line 6, it looks to me like you could override the amount of the Canada training credit if you wish.  It just says it cannot be more than line 5, it does not say it cannot be less than line 5.  However, the credit is calculated as the lesser of the amount available and 50% of the tuition, so if your tuition is very low, the training credit will also be low.  Also, any amount not used to reduce taxes is shown as a refund on line 45350 of the tax return, so it might be best just to claim all available.  You won't get more for it in a future year.

Thanks Janice, your interpretation was correct.

I had a situation where Line 3 was $522 and the available credit was $750.

I entered 522 at line 5. Just checked the Express NOA and it was process as such.

It shows next year Canada training limit as $478 (2022 limit of 750 less the 522 used in 2022 plus 250 credit earned in 2022)

Thanks for your input.

Janis, do you think there any benefits to not claiming the CTC each year for small amounts but rather waiting for the expensive school year and using it all at the same time then?  I'm thinking how donations make a bigger benefit the more there is and so wondering if this is the same at all.

Cindy

With donations, it makes a difference because the non-refundable credit is calculated as 20.6% on the first $200, but 45.8% on the balance over the $200.  With the training credit, the credit amount does not increase with the amount.  I would tend to use what is available - it is not wasted as if it is not needed to reduce taxes, it becomes a refundable amount.  Also, you never know which government will be in power and how long the credit will stay in place - I say use it, or lose it.

VERY good point about governments Janis!  And thank you for clarifying that for me!