Administrative Procedure 508: Eligible Educator School Supply Tax Credit

Income Tax Act

 

Form 508 Eligible Educator School Supply Tax Credit, Canada Revenue Agency – Income Tax and Benefit Guide

 

Some educators buy supplies for use in their classroom and are not reimbursed by the school or the board. According to the Canada Revenue Agency and the Canadian Tax Act, an eligible educator can claim a refundable tax credit for income tax purposes based on a maximum amount of expenditures made by the employee in a taxation year for eligible supplies. The percentage of the refundable tax credit as well as the maximum eligible purchases is set by the Canada Revenue Agency (CRA) on an annual basis.

 

2.1 It is important to note that completion of an Eligible Educator School Supply Tax Credit form does not guarantee the acceptance by the Canada Revenue Agency of any credit claimed for income tax purposes.

 

2.2 If an eligible educator chooses to claim an Eligible Educator School Supply Tax Credit, the Canada Revenue Agency may ask the educator to provide a written certificate from their employer or a delegated official of the employer (principal) attesting to the eligible supplies expense for the year. The Eligible Educator School Supply Tax Credit form is to be used to facilitate this certification.

 

2.3 The Canada Revenue Agency website lists eligible supplies and the conditions that must be met to claim the expense. The list of eligible supplies does change occasionally and must be reviewed annually prior to claiming the tax credit.

 

2.4 The process for completing the form is as follows:

2.4.1 At the end of the calendar year, the educator should list the eligible expenses on the Eligible Educator School Supply Tax Credit form.

2.4.2 The educator is required to complete the certification section confirming that they have not been reimbursed for any of the cost of supplies claimed and attach receipts for the expenses claimed.

2.4.3 The school principal will act as the delegated official. By signing the form, the principal, to the best of their knowledge, confirms that the supplies included in the claim were purchased by the educator for the purpose of facilitating student learning and were used in an elementary or secondary school.

2.4.4 A copy of the signed form is to be kept at the school.

2.4.5 The educator retains the original form as well as the receipts claimed.

 

Revised January 2022