The Government of Canada values the contribution teachers make providing young Canadians with the education and skills they need to join a strong middle class.
There is a new refundable tax credit for 2016 and beyond: the Eligible Educator School Supply Tax Credit. If you are an eligible educator you can now claim a 15% refundable tax credit on up to $1,000 of supply purchases per year.
Who is eligible?
You can only claim this tax credit if you are a teacher or early childhood educator employed at an elementary or secondary school or a regulated child care facility:
- You must have a teacher’s certificate that is valid in the province or territory where you are employed; or
- You must have a certificate or diploma in early childhood education that is recognized in the province or territory where you are employed.
What kinds of teaching supplies are eligible?
For your supplies to be eligible for this credit, they must be:
- purchased in the taxation year by an eligible educator;
- used in a school or in a regulated child care facility for teaching or helping students learn;
- not reimbursable and not subject to an allowance or other form of assistance (unless the reimbursement, allowance or assistance is included in the income of the teacher or educator and not deductible); and
- not deducted or used in calculating a deduction from any person’s income for any taxation year.
Some examples of eligible supplies include:
- construction paper;
- flashcards;
- items for science experiments;
- art supplies;
- various writing materials
- games and puzzles;
- books for the classroom; and
- educational support software.
If you claim this tax credit, the CRA may ask you to provide a certification from your employer attesting to the eligible supplies expense. You should request the certification from your employer in a timely manner and keep it in your files, along with your receipts, in case the CRA requests it.