COVID-19: Employer-provided benefits and allowances

Please read here along with some links for more info, from CRA:

The Canada Revenue Agency (CRA) recognizes that many employers and employees have had to adapt to the way they work due to the COVID-19 pandemic so employees are not unduly exposed to COVID-19 while performing their duties. Under these extraordinary circumstances, the CRA adopted certain positions on employer-provided benefits pertaining to commuting costs and parking, as well as computer and home office equipment.

These positions are effective from March 15, 2020 until December 31, 2022 (the 2020, 2021, and 2022 tax years).

For more information on these positions, please visit COVID 19: Employer-provided benefits and allowances

Unsure whether you are providing a benefit to an employee? See Do you give your employee a benefit, an allowance, or an expense reimbursement?

For more information on employer-provided benefits and allowances, see Guide T4130, Employers' Guide – Taxable Benefits and Allowances.