You could also find the official content from https://budget.ontario.ca/2021/annex.html#section-1
The government is proposing a new temporary Ontario Jobs Training Tax Credit for 2021. This Personal Income Tax credit would be refundable and provide support to eligible individuals whether or not they owe income tax for 2021. It would be calculated as 50 per cent of eligible expenses for 2021. The maximum credit would be $2,000.
Individuals would be able to claim the Ontario Jobs Training Tax Credit on their 2021 Personal Income Tax returns if they meet the following conditions:
● They are resident in Ontario on December 31, 2021; and
● They have a Canada training credit limit for 2021 greater than zero.
An individual can find their Canada training credit limit for 2021 on their latest notice of assessment or reassessment for 2020, which is provided by the Canada Revenue Agency (CRA). To have a positive Canada training credit limit for 2021, an individual must have met age and income conditions, among other requirements set out in the federal Income Tax Act, for 2019 or 2020. Eligible claimants for the credit would be at least 26 and not older than 65 at the end of 2021.
Eligible expenses would be the same as those that can be claimed for the Canada training credit. These include tuition and other fees paid to an eligible educational institution in Canada for courses taken in 2021, or fees paid to certain bodies in respect of an occupational, trade or professional examination taken in 2021.
The cost of this measure is projected to be $260 million over two years.
Fees for occupational skills courses if they are paid to a university, college or certain other educational institutions, if the student is enrolled in the institution to obtain or improve their skills in an occupation.
Fees for an occupational, trade, or professional examination required to obtain professional status, or to be licensed or certified as a tradesperson, and that are paid to a university, college or other educational institution, a professional association, provincial ministry, or other similar institution.
Fees for one or more courses at the postsecondary level can qualify, if the courses provide credit towards a degree, diploma or certificate.