ELIGIBLE EDUCATOR SCHOOL SUPPLY TAX

The eligible educator school supply tax credit (line 46900) refunds part of what teachers and early childhood educators spend from their own pocket on classroom supplies.

AMOUNT

25 percent of up to $1,000 of eligible supplies purchased in the year, for a maximum refundable credit of $250.

WHO QUALIFIES

• An employee who teaches at an elementary or secondary school, or an early childhood educator at a regulated child care facility.

• Must hold a teaching certificate, licence, permit or diploma (or an early childhood education certification) valid in the province where they work.

ELIGIBLE SUPPLIES

• Consumables: construction paper, art supplies, and similar teaching materials.

• Durable goods: games and puzzles, books for the classroom, containers, and (since 2021) items such as calculators, educational software, and since 2023 printers, laptops and tablets, and other electronic devices used for teaching.

• Supplies must be used directly in teaching or facilitating students' learning, and must not be reimbursed.

• The employer may be asked to certify the purchases.