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L'Agence du revenu du Canada a récemment annoncé deux nouvelles options simplifiées pour l'année d'imposition 2020, qui permettent aux employés de demander la déduction des frais liés au travail à domicile pendant la pandémie de COVID-19.
To print this article, all you need is to be registered or login on Mondaq.com. As a result of the COVID-19 pandemic, many individuals have been forced to work from home. This has left employees questioning if they are able to claim tax deductions for expenses they incurred in the course of working from home. Likewise, employers have been struggling to determine how they can comply with administrative reporting requirements to help permit employees to properly deduct home office expenses. Background Income Tax Act (Canada) (the " Tax Act") significantly limits the abi...