Lines 46800 and 46900 - Eligible educator school supply tax credit

Note: Line 46800 was line 468 and line 46900 was line 469 before the 2019 tax year.

 If you were an eligible educator you can claim up to $1,000 of eligible teaching supplies expenses.

Eligible educator

You are considered an eligible educator if you were employed in Canada at any time during the 2019 tax year and both of the following conditions are met:

  • you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility
  • you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed

Eligible supplies expense

An eligible supplies expense is an amount that you paid in 2019 for teaching supplies that meet all of the following conditions:

  • you bought the teaching supplies for teaching or facilitating students’ learning
  • the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in the performance of your 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

Teaching supplies are consumable supplies and prescribed durable goods. Prescribed durable goods include:

  • books, games, and puzzles
  • containers (such as plastic boxes or banker boxes)
  • educational support software

Note

The CRA may ask you later to provide a written certificate from your employer or a delegated official of the employer (such as the principal of the school or the manager of the child care facility) attesting to the eligibility of your expenses for the year.

Completing your tax return

Enter, on line 46800 of your return, the total of the expenses for the eligible educator school supply tax credit. The refundable portion is 15% of the total eligible fees. Enter the result of the calculation on line 46900 of your return.

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