The CRA \$600 School Supply Credit is a 2025 tax benefit designed to reimburse Canadian educators for classroom-related expenses incurred during the 2024 school year. With rising costs in education, the federal government has enhanced this refundable tax credit to help teachers and early childhood educators manage the burden of out-of-pocket purchases.
Educators can now claim up to \$1,000 in eligible school supplies and receive 15% back federally, with some provinces offering an increased 25% reimbursement, potentially putting \$250 directly into educators’ pockets. This article covers everything you need to know about eligibility, claim process, and approved expenses.
What Is the CRA \$600 School Supply Credit?
A Tax Relief Program for Educators
Launched as part of Canada’s ongoing commitment to support frontline educators, the CRA \$600 School Supply Credit is available for the 2024 tax year, to be claimed on your 2025 tax return. It’s a fully refundable credit, meaning even educators with no taxable income will receive the refund if eligible.
| Program Name | CRA \$600 School Supply Credit |
|---|---|
| Max Eligible Expenses | \$1,000 |
| Federal Refund Rate | 15% (max \$150 refund) |
| Enhanced Provincial Rate | 25% in some provinces (max \$250 refund) |
| Eligible Roles | Certified teachers, early childhood educators |
| Claim Lines | Lines 46800 and 46900 on 2025 tax return |
| Administered By | Canada Revenue Agency (CRA) |
Who Can Claim the \$600 Credit?
Eligibility Requirements for Educators
To qualify for the credit, you must meet all the following conditions:
- Worked as a certified teacher or early childhood educator in Canada during 2024
- Employed at a recognized educational institution or regulated childcare facility
- Held a valid provincial or territorial certification or license
- Paid out-of-pocket for classroom supplies that were not reimbursed
Part-time instructors, substitute teachers, and certified ECEs are eligible, as long as they meet these core criteria.
Who’s Not Eligible?
- Homeschooling parents or private tutors not certified by a province or territory
- Educators who received full reimbursement from employers or unions
- Applicants without receipts or proof of purchase
What Supplies Count as Eligible Expenses?
Approved Classroom Purchases
To qualify, items must be directly related to classroom instruction and used to enhance student learning. Approved categories include:
- Basic materials: Paper, pens, notebooks, markers, scissors
- Arts & crafts: Paint, glue, sketch pads, modeling clay
- Educational tools: Flashcards, maps, books, puzzles, games
- Technology: Webcams, timers, calculators, learning software
- Equipment: Whiteboards, storage bins, visual aids, teaching kits
- Hybrid/online tools: Ring lights, microphones, document cameras
Items must be purchased between January 1 and December 31, 2024, and must not be reimbursed by the employer.
What Doesn’t Count?
- Home office furniture or desk décor
- Clothing or personal protective equipment
- Durable tech (e.g., laptops, printers) not used primarily for instruction
- Supplies that were reimbursed or issued by the school
How Much Can You Claim?
Federal and Provincial Reimbursement Rates
- Federal Refund: 15% of up to \$1,000 in eligible expenses, capped at \$150
- Provincial Enhancements: Some provinces, like Manitoba and PEI, offer a 25% rate, increasing the refund to \$250
Bonus Tip: Some provinces may provide additional stackable supply credits—check your provincial education website for updates.
How to Claim the Credit on Your 2025 Tax Return
Step-by-Step Filing Instructions
- Track and total all eligible supply expenses (maximum \$1,000)
- Report the amount on Lines 46800 and 46900 of your 2025 tax return
- File by April 30, 2025 (or June 15, 2025 if self-employed)
- Keep your receipts—you may need to provide documentation if requested by the CRA
Important: In some cases, a certificate from your employer confirming your teaching role may be required—but this doesn’t need to be submitted unless requested.
Tips to Maximize Your Refund
Save Receipts All Year
You don’t have to limit claims to back-to-school season. Any classroom-related purchase made during the 2024 calendar year qualifies—just make sure you retain detailed receipts.
Track Separately
Avoid combining personal and professional items on a single receipt. It makes it easier to calculate your eligible total and defend your claim if audited.
Know Your Province
If you live in a province that offers 25% reimbursement, claiming the full \$1,000 means an extra \$100 in your refund. Check with your local tax authority for available boosts.
Why This Credit Matters for Canadian Educators
A National Acknowledgment of Classroom Realities
The CRA \$600 School Supply Credit represents more than just tax savings—it’s an official recognition that many educators invest personal funds to ensure their students succeed. In 2025, as education systems evolve and supply costs increase, this credit offers much-needed relief.
Whether you’re a new kindergarten teacher or a veteran high school instructor, this credit helps ensure that financial sacrifices don’t go unnoticed.
