Eligible Educator School Supply Tax Credit
The Eligible Educator School Supply Tax Credit is a tax credit available to eligible educators in Canada to help cover the cost of teaching supplies.
Eligibility: Teachers and early childhood educators who work for a school or licensed childcare facility. They must hold a teacher’s certificate or an Early Childhood Educator’s license in Canada.
Credit Amount: You can claim 25% of eligible teaching supplies purchased, up to a maximum of $1,000 per year. This means a maximum tax credit of $250.
You are considered an eligible educator if, at any time during the tax calendar year, both of the following conditions are met:
- You were employed in Canada as a teacher or an ECE (early childhood educator) at an elementary or secondary school, or a regulated childcare facility.
- You held a teaching certificate, licence, permit or diploma, or a certificate or diploma in ECE (early childhood education), OTC (Ontario’s Teachers College), etc., which was valid and recognized in the province or territory in which you were employed.
Eligible Supplies Expenses
An eligible supplies expense is the amount that you paid in the tax calendar year for teaching supplies that meet all of the following conditions:
- You purchased the teaching supplies for teaching or facilitating students’ learning
- The teaching supplies were directly consumed or used in the performance of the duties of the eligible educator’s employment
- You were not entitled to a reimbursement, allowance or any other form of assistance for the expense (unless the amount is included in the calculation of your income from any tax year and is not deductible in the calculation of your taxable income)
- The eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year
Eligible Supplies Expenses
Provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom.
Durable goods are:
• Books, games and puzzles
• Containers (such as plastic boxes or banker boxes)
• Educational support software
• Calculators (including graphing calculators)
• External data storage devices
• Web cams, microphones and headphones
• Multimedia projectors
• Wireless pointer devices
• Electronic educational toys
• Digital timers
• Speakers
• Video streaming devices
• Printers
• Laptop, desktop and tablet computers