Income Tax Regulations

Version of section 9600 from 2022-06-09 to 2024-10-30:

Marginal note:Prescribed durable goods

9600 For the purpose of the definition teaching supplies in subsection 122.9(1) of the Act, the following are prescribed durable goods:

(a) books;
(b) games and puzzles;
(c) containers (such as plastic boxes or banker boxes);
(d) educational support software;
(e) calculators (including graphing calculators);
(f) external data storage devices;
(g) web cams, microphones and headphones;
(h) multimedia projectors;
(i) wireless pointer devices;
(j) electronic educational toys;
(k) digital timers;
(l) speakers;
(m) video streaming devices;
(n) printers; and
(o) laptop, desktop and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom.

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