Line 98 - Teaching expense tax credit

You can claim up to $1,000 as an eligible supplies expense if you were an eligible educator who resided in Manitoba on the last day of the year.

This credit can be claimed on the final return for a person who was deceased in 2022 or on a post-bankruptcy return. This credit cannot be claimed on other bankruptcy returns or optional returns for a deceased individual.

Eligible educator

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

• you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility

• you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed

Eligible supplies expense

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

• you bought the teaching supplies for teaching or facilitating students' learning

• the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment

• you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income)

• the eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year

Teaching supplies are consumable supplies and prescribed durable goods. Prescribed durable goods include:

• books, games, and puzzles

• containers (such as plastic boxes or banker boxes)

• educational support software

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