COVID-19 Expenses: One-time, Tax-free Reimbursement for Equipment

As a result of COVID-19 measures, many UBC faculty and staff members have moved to working off-campus. Most need to set up a professional, productive and ergonomic work area to carry out their job.

The Canada Revenue Agency (CRA) normally considers personal computer and home office equipment taxable as a capital expenditure. However, considering the effect of COVID-19, the CRA has made an exception for the 2020 calendar year to allow reimbursements for personal computer and home office equipment to be granted tax-free, provided the equipment is required to perform duties of employment at home. 

To help ensure a professional, productive and ergonomic work area for eligible employees, UBC is providing a one-time, tax-free reimbursement of up to $400 for the purchase of certain equipment between March 16, 2020 and December 4, 2020.

Please note that the deadline for submitting claims is December 4, 2020.

Criteria and the reimbursement process are available on the Claiming Employment Expenses page.