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ARTICLE · 24 JUNE 2020

Working From Home During A Pandemic—The Expense Conundrum

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The World Health Organization declared the COVID-19 outbreak a pandemic on March 11, 2020, and many employers responded by requiring or encouraging their employees to work from home.

CanadaEmployment and HR
Wade Ritchie
Wade Ritchie
Anu Nijhawan
Anu Nijhawan
Carl Cunningham
Carl Cunningham
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Co-Author by Marc Pelletier

The World Health Organization declared the COVID-19 outbreak a pandemic on March 11, 2020, and many employers responded by requiring or encouraging their employees to work from home.  Even as Canada commences "reopening", it is anticipated that many employers will have a large number of employees transition to permanent work from home arrangements. As part of a broader strategy on working from home, we recommend that employers consider the issue of home office expense reimbursement and the ability of employees to deduct unreimbursed expenses, both from an employment law perspective and also under the Income Tax Act (Canada) (ITA).

Reimbursements and Allowances for Home Office Expenses

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