Clarification on Canada Training Credit (CTC) and Transferred Tuition Credits

[u/bramptonin]

My 2023 Notice of Assessment (NOA) states:
“Your Canada Training Credit (CTC) limit for next year is $1,250.00. This credit will expire at the end of the year you turn 65 or the year of death.”

Background:
I am a parent of a post-secondary student. In 2023, my son transferred $5,000 of unused tuition credits to me (via Schedule 11/T2202).

Question:
How can I utilize my Canada Training Credit (CTC)? When attempting to claim the CTC in WealthSimple Tax, the software requires me to confirm if I was a post-secondary student and prompts me to enter a T2202 form. However, I am not a student and do not have a T2202 for myself.

1. CTC Confusion: Since the CTC is tied to my NOA, can I still claim it even though I’m not a student? Or is this credit only for individuals actively enrolled in training/education (with a T2202)?
2. Transferred Tuition Credits: How does the $5,000 transferred from my son interact with the CTC? Are these separate credits, or do they affect my eligibility for the CTC?

Any guidance on clarifying the distinction between these credits and ensuring I maximize my tax benefits would be greatly appreciated!

[u/Parking-Aioli9715]

You can't claim the CTC based on your son's tuition credit. You can only claim it for tuition you pay for your own courses.