Given the exceptional circumstances caused by COVID-19, we consider that the total or partial reimbursement (on presentation of receipts) of up to $500 for computer or office equipment that an employee purchased between March 15, 2020, and December 31, 2022, in order to work from home is not a taxable benefit for the employee, since it is the employer who gains the most from the purchase.

For any reimbursement that exceeds $500, the portion that is over $500 is taxable and must be included in boxes A, G, I and L of the employee's RL-1 slip (see courtesy translation RL-1-T).