Theresa Lo, CPA Chartered Professional Accountant 陳盧韻詩注册會計師事務所
Theresa Lo, CPAChartered Professional Accountant陳盧韻詩注册會計師事務所

Part 1: Personal Federal Taxes Changes

4.  Eligible Educator School Supply Credit


For 2016 and subsequent tax years, there is a new refundable tax credit specifically for eligible educators – Eligible Educator School Supply Tax Credit.  This refundable tax credit allows an eligible educator to claim 15% of an amount of up to $1,000 per year for the eligible teaching supplies expenses.  The maximum refundable tax credit is $150 per year. 


To be eligible for this credit, the educator must be employed at an elementary or secondary school or at a regulated child care facility and, in the province or territory where the educator employed, one must hold either a valid teacher’s certificate or a valid certificate/diploma in early childhood education. 


There are certain conditions for the teaching supplies to be eligible.  Generally, the supplies must be purchased by the eligible teacher, the costs are not subject to any form of assistance, such as reimbursement or allowance (unless the reimbursement or allowance is reported on the eligible teacher’s income), and no person has deducted the costs before.


The eligible supplies can be construction papers, flashcards, art supplies, books for the classroom etc., but they don’t include computers, tablets, rugs, and some other durable goods that are not listed under eligible supplies.


Employer’s certification is required to claim this credit.


In Summary:


Eligible Educator School Supply Credit


  1. New refundable tax credit for 2016 and beyond
  2. 15% credit on up to $1,000 of supply purchases per year
  3. The eligible taxpayer must be employed by either elementary school, secondary school or a regulated child care facility and must hold either a teacher’s certificate or a certificate/diploma in early childhood education that is valid in the province or territory where the educator is employed
  4. Certain conditions must be met for the supplies to be eligible.
  5. Employer’s certification is required.


For more information, please contact us @ 778-374-1865 or


Note:  All information relating to the tax credits above is available from CRA website.


By Theresa Lo, CPA, CGA

January 4, 2017


Get in Touch With Us

Please check out our News section for the most updated info in regards of our firm.


Call us at +1 604 639-3229+1 604 639-3229 with any questions or to schedule an appointment.


Or you may use our contact form.

In order to visit us

Theresa Lo, CPA

Suite 200​, 5050 Kingsway

Burnaby, British Columbia

V5H 4C2

Get Connected!

Print | Sitemap
© Theresa Lo, CPA.
All data and information provided on this site is for informational purposes only. makes no representations as to accuracy, completeness, currentness, suitability, or validity of any information on this site and will not be liable for any errors, omissions, or delays in this information or any losses, injuries, or damages arising from its display or use. All information is provided on an as-is basis.