Teacher and Early Childhood Educator School Supply Tax Credit

On August 3, 2016, the federal government introduced a new refundable tax credit for the year 2016 and the following for Teachers and the Early Childhood Educator.

This new credit is intended for primary and secondary-level teachers who hold a teacher's certificate or diploma that is valid in the province or territory in which that are employed.

In addition, it is intended for eligible early childhood educators who hold a certificate or diploma in early childhood education that is recognized in the province or territory in which the individual is employed.

The maximum amount of eligible expenses is $1,000 and the refundable tax credit is 15% of eligible expenses.

Are considered eligible expenditures supplies purchased by the teacher or educator for teaching or learning support. This individual is not entitled to any repayment or allowance.

To claim this credit, you must have a certificate from your employer to certify the eligibility of the supplies. In addition, it is recommended to keep this certificate as well as the receipts.

To find out what the eligible expenses and eligible supplies are, consult the following link

https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2016-growing-middle-class/teacher-early-childhood-educator-school-supply-tax-credit.html

To claim this credit, please follow the procedure below:

1. On the "Left side menu on the Interview tab" and select "Other deductions and credits".

2. On the page generated on the right, click on the plus "+"icon to the right of the line "Federal line 46900 - Eligible educator school supply tax credit".

3. On the page that appears, enter the amount for eligible purchases on the line "Eligible educator school supply".

The program will carry over the refundable tax credit amount to line 46900 of the federal return.

 

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Webpage: KPA310-20191008112919NA.htm

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