The Employe is now permitting employees to choose to perform their duties from home (“telework”) so that employees can perform the tasks assigned to them from home, but with a certain portion of their time spent on the road or at the office (e.g., in a shared work space for such teleworking employees). CCRA indicated:
- Although the employer must confirm in this context through the Form T2200 that the employee was obliged by the employment contract to use part of their home to perform the employment duties and to pay for the specified supplies, for which the employee is not reimbursed, it need not confirm that the s. 8(13) conditions were satisfied.
- “[I]f an employee voluntarily adheres to the telework arrangement proposed by their employer, the employee is considered to have an obligation to use part of their home to perform the duties of employment and to pay certain expenses relating to this space devoted to working from home as long as the employee and the employer enter into a formal telework agreement.”
- “[T]he fact that the Employer provides an individual or shared work space at its place of business for teleworking employees has no bearing on an employee's eligibility to claim the deduction of expenses incurred in maintaining space dedicated to working from home in computing employment income.”
- Time spent on the road is not time spent by the employee working at home for purposes of the “principally” (over 59%) test.