Teachers’ school supplies

If you were an eligible educator, you can claim up to $1,000 in eligible expenses.

Eligible Educator

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

You were employed in Canada as a teacher or early childhood educator in an elementary or secondary school, or in a regulated child care setting.
You held a teaching certificate, permit, diploma, or license, or a certificate or diploma in early childhood education, that was valid and recognized in the province or territory where you were employed.

Eligible Expenses

An eligible expense for school supplies is the amount you paid in 2022 for school supplies that meet all of the following conditions:

You purchased the school supplies to teach or facilitate student learning. The supplies were consumed or used directly in the performance of the eligible educator’s employment duties.
You were not entitled to a reimbursement, allowance, or other form of assistance for this expense (unless the amount is included in calculating your income for any tax year and is not deductible in calculating your taxable income).
The eligible expense for school supplies was not deducted from anyone’s income in any year or included in calculating a deduction for tax payable in any year for anyone.

School supplies are consumable supplies and prescribed durable goods. Durable goods include:

books, games, and puzzles;
containers (such as plastic boxes or storage cases);
educational support software;
calculators (including graphing calculators);
external data storage media;
webcams, microphones, and headsets;
Multimedia projectors;
Wireless pointing devices;
Electronic educational toys;
Digital stopwatches;
Speakers;
Video streaming devices;
Printers;
Laptops, desktop computers, and tablets, provided that none of these items are made available to the eligible educator by their employer for use outside the classroom.