Teachers who pay out-of-pocket costs to attend their annual teachers’ convention may be able to claim reasonable expenses for travel, accommodation and meals on their income tax return. To qualify, these expenses must be necessary for their job, verified with a T2200 form from their employer and claimed using Form T777.  Only expenses that were not reimbursed or covered by the employer are eligible for claiming.  Only eighteen (18) collective agreements across the province include locally bargained provisions for teachers’ conventions. In some cases, allowances are provided in varying amounts, and in others, travel time is provided. A common thread among these provisions is that they take effect only when a convention occurs. No allowance is provided if the convention is cancelled or the member does not attend. For general questions about convention expenses, please contact Teacher Employment Membership Support (TEMS) at 1-800-232-7208. For specific questions about your tax return, please consult your financial advisor or contact the Canada Revenue Agency at 1-800-959-8281. Read the full Worth Knowing to view the list of bargaining units with collective agreement provisions regarding teachers’ conventions. #WeAreATA To view previous Worth Knowing documents, please visit this link. Keep reading for important information about your rights, responsibilities, and potential risks. WORTH KNOWING p 2 Under the Education Act, teachers in Alberta must attend their annual teachers’ convention as a condition of employment because it is considered a day of work. Following a 1998 decision by the Federal Court Trial Division, teachers may claim reasonable expenses on their income tax return for attending the convention—unless those expenses were reimbursed by the employer. This means that when teachers incur out-of-pocket costs to attend their convention, some of those expenses may be deductible on their personal income tax return. However, the rules for employment expenses are specific, and teachers must meet several conditions set by the Canada Revenue Agency (CRA) to be able to claim these expenses. First, the expense must be necessary as a condition of employment. For teachers attending conventions, this requirement is typically confirmed by Form T2200 (Declaration of Conditions of Employment), completed by the employer. The form verifies that the employee was required to incur certain expenses to perform their job duties. Second, the expense must not have been reimbursed by the employer. This is an important restriction. If a school division provides a convention allowance or reimburses any portion of convention-related costs, such as travel, accommodation or meals, those amounts cannot be claimed as a deduction. In other words, teachers may claim only the portion of convention expenses they personally paid and were not reimbursed for under their collective agreement or any other employer reimbursement program. 

Once a T2200 has been issued by the employer, teachers with eligible expenses can complete Form T777 (Statement of Employment Expenses) when preparing their tax return. The T777 is the form employees use to calculate and claim allowable employment expenses. Convention expenses are usually reported in the “other expenses” section of the form. Unlike the T777, the T2200 is not submitted with the tax return. Because of this, some people assume the T2200 is optional. However, this is a misunderstanding. The CRA expects the employee to have a completed T2200 on file to support the claim. If the CRA reviews or audits the return, the taxpayer must be able to produce the T2200. Eligible expenses for teachers’ convention attendance include reasonable travel costs to and from the event, accommodation during the convention and meal expenses. These costs must be reasonable and directly related to attending the event. Teachers should keep detailed records and receipts to support any claims in case the CRA requests verification. It is also important to remember that expenses for family members travelling with you are not deductible. Similarly, any portion of travel, meals or lodging that was reimbursed, subsidized or paid for by the employer cannot be claimed as a deduction. Since individual circumstances can vary, teachers may want to review the CRA’s Employment Expenses Guide (T4044) or consult a qualified tax professional when preparing their return. p 3 Eighteen (18) collective agreements across the province include locally bargained provisions relating to teachers’ conventions. Where applicable, these provisions typically address allowances, expenses or, possibly, release time. In rare cases, the language may allow the use of locally bargained professional development funds toward a convention. It is important to note that a common thread among these provisions is that they only take effect when a convention occurs. No allowance is provided if the convention is cancelled or the member does not attend. 

​The table below provides an overview of those bargaining units that have teachers’ convention provisions: 

To view previous Worth Knowing documents, please visit this link. 

If you feel the WK does not fully address your question or you need clarification, don't hesitate to call Teacher Employment Membership Support (TEMS) directly at 1-800-232-7208.

TEMS remains committed to providing members with up-to-date, relevant information. If emergent issues arise, rest assured, we won't wait until next Wednesday to share.

To view all of the previous WKs, please click on this link to visit the Members Only Site.
If you have a WK topic idea, please send an email to [email protected] with the subject: Worth Knowing Topic Request.

Under the updated rules in the General Information Bulletin 2025–2026: Diploma Examinations Program, schools can no longer rely on substitute teachers only to supervise diploma exams as a way to reduce teachers’ instructional load, as substitutes are not permitted to independently carry out this responsibility. Primary supervision must instead be assigned to eligible certificated staff. This may lead to an increase in a teacher’s instructional time. Teachers assigned to additional exam supervision should carefully track their instructional time so they do not exceed the instructional time caps.

Please contact Teacher Employment Membership Support for assistance and questions at 1-800-232-7208.

#WeAreATA
To view previous Worth Knowing documents, please visit this link.

Keep reading for important information about your rights, responsibilities and potential risks.

WORTH KNOWING
The General Information Bulletin 2025–2026: Diploma Examinations Program introduces an important update that directly affects how schools organize exam supervision and who is permitted to be in the exam room. While the changes are primarily about maintaining exam security and integrity, they also raise practical questions for schools about staffing, substitute teachers and instructional time.

Who Can Supervise Diploma Exams?
Teachers who have provided instruction in a diploma exam course during the current exam administration (including November and April sittings) are not permitted to supervise that exam. They also cannot enter the exam room while the exam is in progress. 

The Role of Substitute Teachers in Exam Supervision
Under the updated rules, substitute teachers cannot independently supervise diploma exams. In practice, this means that substitute teachers may support exam-day logistics or be present in exam spaces, but they cannot be the sole or primary supervisor responsible for administering a diploma exam.

What This Means for Exam Scheduling, Staffing and Teacher Time
Many high schools across Alberta have relied heavily on substitute teachers during exam periods to provide flexibility and release teachers from exam supervision duties. The new diploma exam rules significantly limit that practice, because substitute teachers cannot independently supervise diploma exams.
As a result,
• schools can no longer use substitute teachers to independently cover exam supervision,
• exam supervision must be assigned to eligible certificated staff or designated noninstructional/administrative personnel, and
• school teaching staff will carry a greater share of exam-week supervision planning.

Impact on Teacher Duties A key concern is that reducing the use of substitute teachers may increase duties for teachers who remain in the school during exam periods and that schools may redistribute supervision and operational tasks more broadly among teaching staff.

However, this does not change how time is classified. If teachers are required to remain in the school during exam periods, this time continues to be treated as assignable time, not instructional delivery time. Instructional time only increases if teachers are not instructing regular classes and are scheduled to supervise an exam. Teachers assigned to additional exam supervision should carefully track their instructional time so that they do not exceed the instructional time caps.

To view previous Worth Knowing documents, please visit this link. 

Alberta’s Bill 25 (first reading March 31, 2026) proposes a wide range of amendments to the Education Act, including provisions centred on “political neutrality.” While some school jurisdictions may already be reviewing its potential implications, the bill is not yet law, and key details, including regulations, are still unknown and may change.

The Association is aware that some teachers are considering proactively removing classroom items (flags, posters or other materials) due to concerns about potential complaints or employment consequences. Teachers should not comply in advance of legislation or direction. Unless and until there is a lawful order from your employer, there is no requirement to remove classroom materials.

If you are directed to take action, either before or after the bill comes into force, you should strongly consider complying with the lawful order to avoid potential employment risk. If you would like assistance or guidance in making the decision, contact Teacher Employment Membership Support (TEMS) at 1-800-232-7208 for advice tailored to your situation.

#WeAreATA
To view previous Worth Knowing documents, please visit this link.
Keep reading for important information about your rights, responsibilities, and potential risks.

WORTH KNOWING
On March 31, 2026, the Government of Alberta introduced Bill 25, An Act to Remove Politics p 2 and Ideology from Classrooms and Amend the Education Act, 2026. Despite its title, the bill is a broad package of amendments that touches multiple areas of education governance. Early summaries indicate measures such as limiting school board political statements, increasing provincial oversight (including school naming and superintendent contracts) and emphasizing a curriculum focused on core academic skills.

At this stage, it is important to distinguish headline messaging from legislative reality. The bill remains in the legislative process and may be amended before it passes. Even if it passes, many of its practical effects will depend on future regulations that have not yet been drafted. As a result, there will be no immediate change to teachers’ professional obligations.

The Association’s initial assessment is that, like the previously issued ministerial order on school libraries, this legislative initiative risks increasing teachers’ workload, politicizing classrooms, and creating uncertainty for teachers, without meaningfully addressing the core issues they continue to face.

A key emerging concern is the interpretation of “political neutrality,” particularly in classroom settings. Reports indicate that some jurisdictions may be informally reviewing classroom displays or considering future expectations. In response, some teachers are considering the  pre-emptive removal of materials to avoid complaints, including those that could be directed to the Alberta Teaching Profession Commission.

That approach carries its own risks.

Complying in advance of legislation or direction can lead to unnecessary self-censorship, undermine professional autonomy and create inconsistent practices across schools. More importantly, it may signal acceptance of requirements that do not yet exist. For these reasons, the Association advises members to
• not take proactive steps to remove classroom materials based solely on Bill 25 as currently drafted.
• wait for formal direction. Only a lawful order from your employer creates an obligation to act.

At the same time, it is important to remain grounded in the realities of the legislative environment. A majority government can pass legislation and if Bill 25 proceeds, it may ultimately impose new expectations on school authorities and, indirectly, on teachers. If and when that happens, the appropriate response or advice will depend on the law’s specific wording, any accompanying regulations, an individual teacher's current employment situation and direction from your employer.

If you are instructed to take action, whether before royal assent or after the legislation comes into force, the safest course is “comply now and grieve later.” Failure to do so may result in employment-related consequences, regardless of whether the underlying directive is contested or controversial. The Association’s advice to members is almost always contextual and requires a full understanding of each member’s employment situation within their division.  

As much as members, and the Association for that matter, would like a hard-and-fast rule or piece of advice, the guidance provided will depend on what the member shares and, therefore, cannot be easily generalized or applied in all cases. These situations are rarely uniform. Individual risk can vary based on factors such as contract status, prior discipline or unique employment conditions. For that reason, teachers are strongly encouraged to seek advice before taking action.

The Association is advocating and expects to be consulted on any regulatory developments arising from Bill 25. To date, that consultation has not occurred. Ensuring that classroom realities inform implementation will be essential to mitigating unintended consequences for both teachers and students.

In the interim, the most effective course is measured, informed and deliberate:
• Do not act prematurely.
• Follow lawful direction if given.
• Seek advice when in doubt.

For support or to discuss your specific circumstances, contact Teacher Employment Membership Support (TEMS) at 1-800-232-7208.

To view previous Worth Knowing documents, please visit this link. 

If you feel the WK does not fully address your question or you need clarification, don't hesitate to call Teacher Employment Membership Support (TEMS) directly at 1-800-232-7208.

TEMS remains committed to providing members with up-to-date, relevant information. If emergent issues arise, rest assured, we won't wait until next Wednesday to share.

To view all of the previous WKs, please click on this link to visit the Members Only Site.
​
If you have a WK topic idea, please send an email to [email protected] with the subject: Worth Knowing Topic Request.