Generally speaking, this credit can be claimed on emergency first aid, standard first aid, mariners first aid, CPR, and AED training courses. The credit is applicable to these types of courses if they are approved by provincial regulators (i.e. provincial Ministry of Labour, Workplace Safety and Insurance Board, etc.). As such, the exact eligibility of courses may vary from province to province.
The credit provides a refund of 15% of the cost of a course, to a maximum course cost of $200. If the course cost is over $200, the credit only applies to the first $200 of the cost. Therefore, the maximum amount of the credit is $30 (200 x 15% = 30).