Teachers and early childhood educators often buy classroom supplies with their own money. The eligible educator school supply tax credit gives some of that back. It is refundable, so it can reduce the income tax you owe and may leave something over.
Your eligible supplies expense goes on line 46800, and the credit worked out from it goes on line 46900.
Who counts as an eligible educator
You are an eligible educator if, at any time during the tax year, both of these were true:
- you were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or at a regulated child care facility
- you held a teaching certificate, licence, permit, or diploma, or a certificate or diploma in early childhood education, that was valid and recognized in the province or territory where you were employed
What counts as an eligible supplies expense
An amount you paid in the tax year for teaching supplies that meet all of these conditions:
- you bought them for teaching or for facilitating students' learning
- they were directly consumed or used in performing the duties of your employment as an eligible educator
- you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense, unless the assistance is included in your income for a tax year and is not deductible in calculating your taxable income
- the expense was not deducted from any person's income for any year, and was not used to claim any deduction from any person's tax payable for any year
Teaching supplies are consumable supplies and prescribed durable goods.
Consumable supplies are generally inexpensive. They are used up quickly and not reused from year to year. Disposable masks your school did not supply count here too, if students are required to wear them in your classroom and the conditions above are met.
Prescribed durable goods are a fixed list:
- 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
There is a catch on that list. None of those items qualify if your employer made them available to you for use outside the classroom.
What your receipt must show
- the date of purchase, which has to fall in the tax year
- a description of the teaching supplies
- the amount you paid
The certificate your employer may have to sign
The CRA may ask you to provide a written certificate from your employer. A delegated official can sign it instead — a school principal, for instance, or a child care facility manager. The certificate confirms that your expenses were eligible.
What to keep
Keep the receipts for everything you bought for your classroom. Keep the employer's written certificate too, if you have one. Dossier tags a classroom purchase to the tax year it belongs to, so a year of small receipts sits in one place.
Do not send any supporting documents when you file your tax return. Keep them in case the CRA asks to see them later.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.