Whether teaching from home or in the classroom, teachers have shown—throughout the pandemic, and always—that they are willing to go above and beyond to make sure that their students receive the best education. These efforts often include purchasing school supplies with money out of their own pockets.
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 refundable tax credit worth 25 per cent (up from 15 per cent) of up to $1,000, and to ensure that purchased supplies may be eligible no matter where they are used.
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.