Reimbursement of equipment purchased by an employee after December 31, 2022

The total or partial reimbursement (on presentation of receipts) of an amount for computer or office equipment that an employee purchased after December 31, 2022, to work from home is considered a taxable benefit.

Therefore, the amount must be included in boxes A, L, G and I of the employee's RL-1 slip.

Reimbursement of equipment purchased by an employee between March 15, 2020, and December 31, 2022

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).