I have a signed t2200 from my employer. I am an online instructor for a school and work 100% from home office. I require internet service and a laptop as employment requirements. These are not provided by employer. Can I claim?
CRA states that as an employee, you cannot deduct the cost or CCA for a computer nor fees for internet service. For more info, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/slry/sppls-eng.htm...
CRA states that as an employee, you cannot deduct the cost or CCA for a computer nor fees for internet service. For more info, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/slry/sppls-eng.htm...
Interesting and I didn't realize that. I suppose CRA is disallowing these items since it is hard if not impossible to assign specific cost allocation to Internet usage.
However that logic would fall apart if an employee decided to subscribe to a service exclusively used for employment activities.
Depends whether your T2200 specifies, or at least does not prevent, claiming Internet costs as an employment expense. Assuming the answer is yes, then you'd need to determine what proportion of Internet and computer usage is work related. Probably have to estimate on a time of use basis. If in doubt use 50% as a plausible figure.