Educator School Supply Tax Credit

JANUARY 27, 2017

Are you an educator? Do you buy construction paper, flash cards, puzzles and other items that support educational growth? There is a new tax credit you may qualify for when you purchase supplies for your classroom.

The 2016 federal budget introduced a teacher and early childhood educator school supply tax credit for 2016 and subsequent taxation years.

This new tax credit will allow an employee who is an eligible teacher or early childhood educator to claim a 15% refundable tax credit on an amount of up to $1,000 for purchases of eligible teaching supplies for which they were not reimbursed.

 You are eligible for this credit if you are:

  1. employed at an elementary school or secondary school or a regulated child care facility
  2. a teacher who holds a valid teacher's certificate in the province in which they are employed
  3. an early childhood educator who holds a valid certificate or diploma in the province in which they are employed

 Eligible supplies include:

  • consumable goods like construction paper for activities, flash cards
  • items for experiments such as seeds, potting soil, vinegar, baking soda and stir sticks
  • art supplies
  • various stationary items
  • some durable items like puzzles, games and books
  • storage containers

Non-eligible supplies include:

  • durable goods that can be used repeatedly or continuously
  • computers, tablets
  • rugs
  • used goods brought from home unless they were purchased in the tax year that they are claimed

 You are eligible to claim these expenses if:

  1. the items were purchased for teaching or facilitating learning and directly consumed or used in the performance of the educator's duties of employment
  2. 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)
  3. not deducted or used in calculating a deduction from any person's income for any taxation year.

 Documentation required to Support your Claim

The Canada Revenue Agency (CRA) may ask you to provide the following to support the claim:

  1. receipts to support the purchases
  2. certification from your employer (or delegated official of the employer) attesting to the eligible supplies expense

 

 

 

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