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CRA makes further updates to guidance on employee benefits due to COVID-19

As noted in our January 4, 2022 news item, the CRA published their administrative positions for employer-provided benefits and allowances pertaining to home office expenses, commuting and parking for 2021.

As noted in our January 4, 2022 news item, the CRA published their administrative positions for employer-provided benefits and allowances pertaining to home office expenses, commuting and parking for 2021.

The CRA has further updated their guidance with two key changes:

  • The positions are now effective from March 15, 2020 to December 31, 2022 (the previous announcement indicated the positions were effective to December 31, 2021). Note that the $500 limit for certain equipment applies for the entire period.
  • The guidance on employer-provided parking has been updated as follows: “When a regular place of employment is closed due to COVID-19, including situations where employees have been sent home by the employer, or have been given the option to work from home on a full-time basis due to the pandemic, employer-provided parking at the regular place of employment will not be considered a taxable benefit by the CRA.”

Bill C-2 explanatory notes released

Finance has recently published the explanatory notes for Bill C-2.