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.
ID: 20191008112919NAX.xml
Webpage: KPA310-20191008112919NA.htm
