CRA determines that an employer reimbursement of up to $500 for the cost of a telework computer is non-taxable during COVID-19
CRA stated, respecting payments made by an employer to its employees, to enable them to equip themselves to telework during the COVID-19 pandemic:
In principle, an employee receives a taxable benefit when the employee’s employer reimburses a personal expense to acquire telework equipment. ...
However … [i]n this particular [COVID] context, the Canada Revenue Agency is prepared to accept that the reimbursement, upon presentation of supporting documentation, of an amount not exceeding $500, of all or part of the cost of acquiring personal computer equipment to enable the employee to immediately and properly perform the employee’s work, is primarily for the benefit of the employer, so that it does not result in a taxable benefit to the employee.
Neal Armstrong. Summary of 14 April 2020 APFF Roundtable Q. 5, 2020-0845431C6 F under s. 6(1)(a).