Line 46900 – Eligible educator school supply tax credit

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

Eligible educator

You are considered an eligible educator if, at any time during the 2023 tax year, both of the following conditions are met:

Eligible supplies expenses

An eligible supplies expense is the amount that you paid in 2023 for teaching supplies that meet all of the following conditions:

Teaching supplies are consumable supplies and prescribed durable goods.

Durable goods are:


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.

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.

Forms and publications

Page details

Date modified: