Educational Technology Tax Incentive


Notice to the reader: The Educational Technology Tax Incentive ceased to be in effect as of January 1, 2005. This incentive is not available for donations made or discounts offered after December 31, 2004.

The Educational Technology Tax Incentive (ETTI) is available to Ontario businesses which support Ontario's community colleges and universities in acquiring new teaching equipment and learning technologies.

The Benefit

For corporations, the incentive is a 15 per cent tax deduction in computing income.


The ETTI is available to a business that donates or gives special price discounts on new eligible equipment or learning technologies to an eligible educational institution after May 2, 2000 and before January 1, 2005.

How to Apply

The corporation must obtain and retain a certificate issued by the eligible educational institution which received the donation or price discount stating that the equipment or technology meets the conditions of eligibility for the ETTI.

The ETTI is a deduction in calculating Ontario taxable income.  The amount of the ETTI is claimed on Line 673 of the tax return.

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