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Horizon School Division
Creating a better world, one student at a time.
AP 521 - Teacher and Early Childhood Educator School Supply Tax Credit

Background
 
The Teacher and Early Childhood Educator School Supply Tax Credit was established in recognition of the fact that teachers and early childhood educators purchase materials to enhance learning in the classroom or the learning environment itself.  In many cases these materials are replaced on a recurring basis or are materials that complement existing materials.
 
Any teacher who holds a valid Saskatchewan teacher’s certificate or early childhood educator who holds a certificate or diploma in early childhood education recognized in Saskatchewan, who is employed at an elementary or secondary school is eligible to claim the tax credit.
 
Procedures
 
1.  Eligible teachers or early childhood educators must keep receipts for allowable items for the calendar year (January to December) and attach them to the Teacher and Early Childhood Educator School Supply Tax Credit Form.  Teachers or early childhood educators should complete one form for each school at which they teach in a given calendar year.
 
2.  The applicable receipts must accompany the Teacher and Early Childhood Educator School Supply Tax Credit Form which is then submitted to the school principal for approval.  (School principals should submit their form to the Superintendent of Finance Services/CFO for approval.)  Please ensure that this form is signed by both the teacher/early childhood educator and the principal.
 
3.  The total eligible expenses, up to a maximum of $1000 per calendar year can be claimed on the teacher’s or early childhood educator’s personal income tax return.  Receipts do not have to be included with the tax return, but teachers or early childhood educators should keep them in case Canada Revenue Agency asks to see them.
 
4.  Certification should be requested from your School Principal (Superintendent of Finance Services/CFO for School Principals) in a timely manner and kept in your files, along with receipts, in case Canada Revenue Agency requests to see it.  If Canada Revenue Agency requests that you provide certification from your employer and you do not provide it, even if you can provide receipts, your claim for the tax credit will be denied.
 
5.  School principals may only approve items used in their school.  School principals must be satisfied that the materials listed were purchased to enhance learning in the classroom or learning environment itself.
 
6.  Allowable school supplies:  An eligible supplies expense must be paid in the taxation year by an eligible teacher or early childhood educator for supplies that are purchased for facilitating learning and directly consumed or used in an elementary or secondary school in the performance of an individual’s duties of employment.

 6.1 Teaching supplies must be consumable goods.  Examples include, but are not limited to:

    • Bulletin board decorative items such as borders and illustrations; 
    • Construction paper and Bristol board for activities, flashcards or activity centers; 
    • Posters with instructions such as punctuation rules or chemistry formulas; 
    • Items for science experiments such as seeds, vegetables, fruits, potting soil, milk, vinegar, coffee stir sticks, straws, spaghetti for building structures; 
    • Specialized art supplies; and/or 
    • Stickers or motivational items.

     6.2  The ONLY eligible durable goods that qualify for the tax credit are:

    • Games and puzzles;
    • Supplementary books for the classroom (novels, non-fiction and reference ONLY purchased new);
    • Containers such as plastic boxes or banker boxes for themes and kits; and/or
    • Educational support software for teaching/learning purposes.
7. For more information, please contact your income tax preparer or go to Canada Revenue Agency’s Website:   
 
http://www.cra-arc.gc.ca/nwsrm/txtps/2016/tt160906-eng.html


June 2, 2017