CRA considers that telecommuters are deemed to report to work for source deduction purposes to the office from which they are paid rather than from which they are managed

The operation of the source deduction rules can be affected by whether an employee is considered to “report for work” at an actual establishment of the employer as per Reg. 102(1), or whether the employee is deemed by 100(4) to report for work at the establishment of the employer from which the remuneration is paid. In this regard, CRA considers that:

Generally… a presence on a weekly basis at the establishment of the employer, for a duration of the equivalent of a typical day’s work of the employee in fulfilling the employee’s normal workload, is sufficient to lead to a conclusion that the employee reports to work there.

Conversely “a telecommuter with a home office would not be considered to be reporting to work at an establishment of the employer when exercising his or her functions.”

Neal Armstrong. Summary of 4 February 2016 Memorandum 2015-0620821I7 F under Reg. 102(1).