CRA extends the COVID $500 safe harbor re employer reimbursement of home office computers to other home office items

In 2020-0845431C6, CRA stated that, in the COVID-19 context, it is willing to treat the reimbursement of not exceeding $500 for the purchase of personal computer equipment that is mainly for the benefit of the employer as not being taxable.

CRA has now indicated that, although there are no current plans to increase the $500 threshold, it will be extended to office furniture or other home office items and will not be limited to computers.

Neal Armstrong. Summary of 27 October 2020 CTF Roundtable, Q.13 under s. 6(1)(a).