Regarding the impact of meeting clients in a home virtually, CRA stated:
It is the long-standing position of the … CRA … that the term “meeting”, as used in both subparagraph 8(13)(a)(ii) and 18(12)(a)(ii) of the Act includes only face to face encounters.
At the present time, the CRA is not considering an administrative position that would include virtual encounters for purposes of the test in subparagraph 8(13)(a)(ii) or 18(12)(a)(ii) of the Act.
However, depending on the facts, the work space expenses might satisfy s. 8(13)(a)(ii) or 18(12)(a)(ii).