CRA Offering $600 School Supply Credit in 2025 – Parent Eligibility Explained

The CRA $600 School Supply Credit is a 2025 tax benefit meant to support Canadian educators by reimbursing them for classroom-related expenses. As education costs rise, the federal government is offering a stronger back-to-school benefit to ease the financial burden. Teachers and early childhood educators can now claim up to $1,000 in supplies and get a portion of that back through a refundable tax credit. This guide explains who qualifies, what items count, how to claim, and why this benefit matters more than ever.

CRA Offering $600 School Supply Credit in 2025

What Is the CRA $600 School Supply Credit?

Purpose and Overview

The CRA $600 School Supply Credit is a refundable tax credit available for the 2024 tax year, to be claimed in 2025. It’s designed for educators who spend their own money on classroom supplies. The federal government reimburses 15% of up to $1,000 in eligible purchases. Some provinces, like Manitoba and PEI, enhance this benefit by offering a 25% rate, increasing the maximum refund from $150 to $250.

A True Back-to-School Benefit

This credit recognizes the reality that most teachers and childcare professionals regularly pay out-of-pocket for school materials. From basic stationery to tech tools for hybrid learning, these costs add up. This tax credit directly supports those educators and offsets that burden.

Who Can Claim This Credit?

Basic Eligibility

To qualify, you must meet all of the following criteria:

• Worked in Canada in 2024 as a teacher or early childhood educator

• Employed at a recognized educational institution or regulated childcare facility

• Held a valid provincial or territorial certification, license, or diploma during that time

• Paid personally for eligible supplies without being reimbursed by your employer or union

Substitute teachers, part-time instructors, and certified ECEs are all eligible, provided they meet the requirements above.

Ineligible Individuals

You cannot claim the credit if:

• You were reimbursed by your employer or union

• You are a homeschool parent or unlicensed private tutor

• You cannot provide receipts or documentation if requested by CRA

What Expenses Are Eligible?

Approved Supply Categories

To count toward the CRA $600 School Supply Credit, items must be used for classroom instruction and not be reimbursed. Eligible items include:

• Paper, pencils, pens, notebooks, art supplies

• Teaching aids: flashcards, maps, puzzles, storybooks

• Technology: calculators, educational software, webcams, timers

• Equipment: storage bins, learning games, whiteboards, visual aids

• Remote teaching tools purchased for hybrid or online instruction

Durable goods like printers, laptops, and tablets are only eligible if used directly for teaching and not already provided by the employer.

Non-Eligible Items

The following are not considered eligible:

• Home office furniture or decor

• Clothing or personal protective equipment

• Reimbursed purchases or employer-issued supplies

How Much Can You Claim?

Federal Credit Limit

The federal government allows up to $1,000 in qualifying expenses, with a 15% refundable credit. That results in a maximum refund of $150.

Provincial Enhancements

Certain provinces (such as Manitoba and PEI) offer a 25% rate. This bumps the federal refund to $250 if the full $1,000 is claimed. Some provinces may also offer separate supply credits that stack on top of this.

No Taxable Income? You Still Get It

Because this is refundable, even educators with little or no taxable income will still receive the credit as a cash refund if eligible.

How to Claim It in 2025

What You Need

• Receipts for all supplies purchased between January 1 and December 31, 2024

• A written certificate from your employer may be required if CRA requests verification (you don’t need to submit it when filing)

Tax Filing Steps

1. Add total eligible expenses (up to $1,000)

2. Report the amount on Lines 46800 and 46900 of your 2025 tax return

3. Keep all receipts and proof of purchase in case the CRA asks for documentation later

4. File taxes by April 30, 2025 (or June 15, 2025, if self-employed)

Tips to Maximize the Credit

Save Receipts Year-Round

You can claim purchases made throughout the calendar year, not just during the back-to-school season. Saving every receipt matters.

Know Provincial Rules

Check if your province offers a supplement or increased rate. If you live in a 25% province, you’ll want to claim the full $1,000 to get the full refund.

Keep It Separate

Avoid mixing personal and classroom expenses on the same receipt when possible. This simplifies tracking and claiming.

FAQ

Who is eligible for the CRA $600 School Supply Credit?

Certified teachers and early childhood educators working in regulated Canadian schools or childcare facilities during 2024 are eligible if they purchase classroom supplies using personal funds.

What’s the maximum amount I can claim?

You can claim up to $1,000 in eligible expenses. At 15%, this results in a refund of $150. Some provinces apply a 25% rate, raising the refund to $250.

What if I get reimbursed by my school?

Reimbursed purchases do not qualify. Only out-of-pocket, non-reimbursed expenses can be claimed.

Do I need to submit receipts?

Not with your tax return, but you must keep them for at least 6 years in case the CRA requests them.

What if I’m part-time or on a short contract?

As long as you were certified and worked in an eligible role in 2024, you qualify—even if only part-time.

Can homeschooling parents claim this credit?

No. The credit is only for certified educators working in formal educational or childcare institutions.