CRA was asked to comment on "bring-your-own-device" programs for employees, under which the employee is provided with a fixed amount to purchase his or her computer equipment and is reimbursed for the lesser of a stipulated maximum amount and the amount actually paid for equipment. CRA stated:
The employee is considered to have received an economic benefit from the employer, as the employee's net purchase cost of the computer owned by the employee is less than it would otherwise have been. The amount of the economic benefit would be equal to the reimbursement received by the employee.