CRA's 2023 Guidelines For Employees Working From Home
This course is designed to help individual taxpayers and their advisors better understand when, and how, an employee can make a claim for workspace in the home.
The Canada Revenue Agency (CRA) responded to COVID-19 by providing a very simple method for making a claim. It was based solely on the number of days the employee worked from home and required little documentation. In 2023, as we moved out of the pandemic, CRA realized that working arrangements were changing. Accordingly, they allowed a more liberal interpretation of the Income Tax Act (ITA). Notably, they removed the necessity for remote work to be required by the employer as a condition of employment.
This course will allow participants to better understand the enabling legislation and how it is being interpreted in 2023 and what we might expect in the future. The required forms and documentation are reviewed, and practical examples are provided.
CRA recognizes that adapting tax regulations to reflect changing work patterns is crucial for ensuring fairness and relevance in a tax system. As remote and hybrid work becomes more common, we will likely see further adjustments and clarifications.
FCPA, FCGA, MBA
Michelle Causton is a member of the Canadian Association of Professional Speakers. She is a past-president of CGA Ontario with extensive governance experience on regulatory and not-for-profit boards. She is a retired professor from Nipissing University and Canadore College. Michelle has delivered workshops, seminars and training sessions across Canada and the Caribbean on a variety of topics. Having worked in public practice for many years, she understands the pressures of accounting and the practical application of rules, regulations and best practices. As a life-long learner herself, Michelle is passionate about how to best share information, knowledge (and occasionally wisdom). Her focus is now on-line learning but she won’t say no to an opportunity to speak in person or virtually. Michelle says: “We all learn best when it is interesting and relevant. Appropriate humour can make lessons memorable".
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
