Line 46900 – Eligible educator school supply tax credit
Eligible educator school supply tax credit – Personal income tax
- Federal: Lines 46800 and 46900
- Tax year: 2025| Prior tax years: 2024 and earlier
If you were an eligible educator and paid for eligible supplies, you may be able to claim the eligible educator school supply tax credit.
This is a refundable tax credit that can reduce the amount of income tax you may owe.
If you moved to Canada or from Canada in the year or you were bankrupt, special rules may apply.
To learn more: Contact the Canada Revenue Agency (CRA).
On this page
Who can claim this credit
You can generally claim this credit if both of the following apply:
- You were an eligible educator in 2025
Who is an eligible educator
You are considered an eligible educator if, at any time during the 2025 tax year, both of the following conditions are met:
- You were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or 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
- You had eligible supplies expenses in 2025
What is an eligible supplies expense
An eligible supplies expense is the amount you paid in 2025 for teaching supplies that meet all of the following conditions:
- You bought the teaching supplies for teaching or facilitating students' learning
- The supplies 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 any 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
What teaching supplies include
Teaching supplies are consumable supplies and prescribed durable goods.
Consumable supplies
Consumable supplies generally include items that are inexpensive, used up quickly, and typically not reused from year to year. They must still meet all of the conditions for eligible supplies expenses.
Prescribed durable goods
Prescribed durable goods are:
- 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, as long as none of these items were made available to you by your employer for use outside of the classroom
Alert: Info Disposable masks that are not supplied by your school are considered consumable supplies if students are required to wear them in your classroom and all of the conditions above have been met.
Alert: Info The CRA may ask you to provide a written certificate from your employer (or a delegated official, such as a school principal or child care facility manager) confirming your expenses were eligible.
How much you can claim
You can claim up to $1,000 of eligible supplies expenses for tax year 2025.
How to claim
Claim on your federal tax return
Enter your eligible amount of supplies expenses on line 46800 of your return.
Multiply the amount on line 46800 by 25% and enter the result on line 46900.
Keeping your supporting documents
Do not send any supporting documents when you file your tax return.
Keep them in case the CRA asks to see them later.