Expenses incurred for teaching aids are an allowable tax deduction for school teachers and teacher aides. Where used for both work-related and private purposes, costs of teachers’ aids must be apportioned, and a deduction claimed only for that proportion that is work-related.
Examples of this type of expenditure would include
- Pens, pencils, textas/markers/highlighters, coloring pencils/pens, stamps/stamp pads, stickers, paints, stationery, posters, maps, laminating, etc.;
- Storybooks, jigsaws, games, toys used by early childhood, primary school, or special education employee teachers;
- Items used in cooking or sewing classes or science experiments;
- Prizes purchased to reward achievement and encourage students;
- Entrance fees for school excursions;
- Whistles and stopwatches used by physical education employee teachers; conventional watches with a stopwatch function are not deductible (see paragraphs 226 to 230);
- Calculators/calculator batteries if the calculator is used in teaching relevant subjects such as mathematics, physics, accounting, or business practices; and
- Costs of maintaining classroom or school pets.