The transition to a work-at-home environment during COVID-19 has
resulted in increased expenses by individuals on computer equipment
in order to properly fulfill their employment duties while at home.
As such, employers may choose to reimburse their employees or
provide their employees with allowances to acquire personal
computer equipment.
Under normal circumstances, a reimbursement or allowance for
personal computer equipment will be considered a taxable benefit to
an employee. The Canada Revenue Agency (the
"CRA") is generally of the view that an
employee will be deemed to have received an economic benefit when
the employee is reimbursed, in whole or in part, for the purchase
of an asset, of which the employee retains ownership, despite the
fact that such asset is used for employment-related purposes.
