In 2020-0845431C6, CRA indicated that, in the COVID-19 context, it is willing to treat the reimbursement of an amount not exceeding $500 for the purchase of personal computer equipment as not taxable if it is mainly for the benefit of the employer.
CRA now indicated that, although there are no plans for now to increase the threshold, the $500 threshold for employment benefits will be extended to office furniture or other home office items and will not be limited to computers.
Invoices should be provided by the employee in those circumstances where there is reimbursement respecting the $500 threshold.