To support teachers and early childhood educators in Canada, the government proposes to expand and enrich the Eligible Educator School Supply Tax Credit to allow them to claim a 25 per cent refundable tax credit for purchases up to $1,000 on eligible teaching supplies bought during the tax year. The government also proposes to expand the list of eligible teaching supplies to include electronic devices such as graphing calculators, digital timers, and tools for remote learning. These enhancements would take effect starting with the 2021 tax year.
Eligible educators, regardless of their income level, who buy teaching supplies may qualify for a refundable tax credit of up to $250 each year. Teaching supplies are consumable supplies such as crayons, glue and paper, as well as certain prescribed durable goods such as:
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;
digital timers;
speakers;
electronic educational toys;
video streaming devices;
printers;
laptop, desktop and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom.