In response to COVID-19, many employers have adopted and/or
extended their work-from-home policies to continue with
"business as usual." In light of the renewed restrictions
announced by the Government of Alberta on December 8, 2020 (as we
reported on
here), work-from-home arrangements will likely be a more common
feature for many employees in the near future.
Work from home arrangements raise the question from employees as
to what, if anything, they may deduct for tax purposes as a result
of working remotely. They also raise corresponding tax questions
from employers as to their responsibilities, if any.
The McLennan Ross
Tax Group discussed employee expenses, allowances, and
reimbursements in a detailed article
here.
