In 2020 CRA announced a series of positions in respect of employer-provided benefits relating to commuting and parking costs, as well as computers and home office equipment. On December 10, 2021* CRA updated their webpage to announce that these positions would be extended to December 31, 2021.
CRA clarified that up to $500 in total for computers or office equipment can be reimbursed for the March 15, 2020 to December 31, 2021 period in total. For example, if $400 was already reimbursed in 2020, only the next $100 in 2021 could be reimbursed without being taxable to the employee.
*This previously read “January 4, 2022”, but has been corrected.