INVESTING IN OUR
CHILDREN AND EDUCATORS
As teachers and early childhood educators prepare their
classrooms for the upcoming school year, we are reminded now more than ever that learning professionals play a
critical role in our children’s development and in shaping
the future of our country. We recognize that teachers
and child care workers often incur out-of-pocket expenses as they create a positive learning environment for our
children. While these expenses help educators significantly enhance the classroom experience for our kids,
this generosity is not currently recognized by our federal
tax system.
That is why a Liberal government led by Justin Trudeau
will introduce a new Teacher and Early Childhood Educator School Supply Tax Benefit. Accessible to all teachers
and educators licensed or certified by their province or
territory, this tax benefit will apply to the purchase of up
to $1,000 worth of school supplies per year for their
students, providing a cash benefit of up to $150 annually.
It will operate as a refundable tax credit, so all educators
who have purchased educational materials qualify,
regardless of their income level. The list of allowable
school supplies (see Appendix) will draw on best practices in Prince Edward Island, which has already implemented a provincial school supply tax benefit.
The Teacher and Early Childhood Educator School
Supply Tax Benefit will apply to expenses for the 2015
tax year, and will generate $60 million annually in tax
savings for teachers and early childhood
educators across the
country.
“
“As a teacher I was reminded all the
time that you don't have all the
answers, but the great joy is that
you can help students on the
journey to find those answers. This
is one of the great qualities of
teachers and teaching.”
- JUSTIN TRUDEAU
INVESTING IN OUR CHILDREN AND EDUCATORS : APPENDIX
The list of allowable school supplies includes items like:
• Bulletin board decorative items, such as borders and illustrations;
• Construction paper and Bristol board for activities, flashcards, or activity
centres;
• 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, etc.;
• Specialized art supplies;
• Games and puzzles;
• Supplementary books (novels, non-fiction, and reference) for classrooms;
• Supplementary technology for classrooms, such as tablets, laptops,
graphing calculators, and projectors;
• Stickers and motivational items;
• Support software for teaching and learning purposes; and
• Containers, such as plastic boxes or banker boxes for themes and kits.
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