CRA finds that monthly payments to employees to cover part or all of the costs of cell phones required for their duties were fully taxable

An employer whose employees were required to use cell phones in the course of their duties but which had a "bring your own device policy," paid monthly amounts to each such employee based on their particular requirements not in excess of their actual cell phone costs. CRA found that these monthly amounts were taxable allowances given that the employer did not require detailed receipts.

Neal Armstrong. Summary of 7 April 2015 T.I. 2014-0552731E5 F under s. 6(1)(b).