Line 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 supplies expenses.

Eligible educator

You are considered an eligible educator if, at any time during the 2022 tax year, both of the following conditions are met:

Eligible supplies expenses

An eligible supplies expense is the amount that you paid in 2022 for teaching supplies that meet all of the following conditions:

Teaching supplies are consumable supplies and prescribed durable goods.

Durable goods are:

Notes

Teaching supplies purchased in order to teach from an online platform due to COVID-19 are eligible for this credit if all of the conditions above have been met.

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.

Completing your tax return

Enter on line 46800 of your return the total of your supplies expenses for the eligible educator school supply tax credit, up to a maximum $1,000. Multiply the amount from line 46800 by 25% and enter the result on line 46900 of your return.

Forms and publications

Income Tax Package – Guide, return, and schedules

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