Canada eligible educator school supply tax credit 2025
An eligible educator may claim up to $1,000 in eligible supplies expenses, resulting in a refundable credit calculated at 25% on line 46900 of the federal return.
On this page
- 2025 tax year
- The CRA page is labelled tax year 2025 and states the page was updated 2026-01-20.CRA, line 46900 eligible educator school supply tax credit
- Maximum eligible expense amount
- $1,000 for tax year 2025.CRA, line 46900 eligible educator school supply tax credit
- Credit calculation
- 25% of the expense amount entered on line 46800, claimed on line 46900.CRA, line 46900 eligible educator school supply tax credit
- Credit type
- Refundable tax credit under section 122.9 of the Income Tax Act.CRA, line 46900 eligible educator school supply tax credit
Up to $1,000 in eligible supplies expenses
CRA's line 46900 page identifies the eligible educator school supply tax credit as a refundable credit available to eligible educators who paid for eligible supplies in the 2025 tax year. The maximum eligible supplies expense is $1,000. CRA, line 46900 eligible educator school supply tax credit (opens in a new tab).
Who qualifies
An eligible educator is someone who, at any time in 2025, was employed in Canada as a teacher or an early childhood educator at an elementary or secondary school or a regulated child care facility, and held a teaching or early childhood education certificate, licence, permit or diploma valid and recognized in that province or territory. The educator must have paid eligible supplies expenses for which a claim is made. CRA, line 46900 eligible educator school supply tax credit (opens in a new tab).
How the credit is calculated
The educator enters the amount of eligible supplies expenses on line 46800 of the federal return. CRA instructs the educator to multiply that amount by 25% and enter the result on line 46900. The result is a refundable credit that can reduce income tax owed. CRA, line 46900 eligible educator school supply tax credit (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. This page is for the 2025 tax year. This page does not project a 2026 return amount, assess whether specific supplies qualify or calculate a tax saving. The government does not endorse this website.