In light of the COVID-19 pandemic, the Canada Revenue Agency (CRA) recognizes that many employers and employees have had to adapt so employees are not unduly exposed to COVID-19 while performing their duties.
Recognizing these extraordinary circumstances, the CRA adopted certain positions on employer-provided benefits to provide relief to employers and employees.
Certain benefits, reimbursements, and allowances related to commuting, parking, and computer and home office equipment that you provide to your employees during the COVID-19 pandemic are not considered taxable.
These positions are effective from March 15, 2020 until December 31, 2022 (the 2020, 2021, and 2022 tax years).
To learn more about these positions, please visit Employer-provided Benefits and Allowances: CRA and COVID-19 – Canada.ca.
Unsure whether you are providing a benefit to an employee? See Do you give your employee a benefit, an allowance, or an expense reimbursement?.
Need more information?
The CRA has a number of resources available to help you understand employer-provided benefits and allowances. For more information on taxable benefits and allowances, see Guide T4130, Employers’ Guide – Taxable Benefits and Allowances.
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