In the past, some employees were required to buy their own electronic devices for use in the course of employment. However, in order to diversify the remuneration package, it becomes common for employers to provide employees with allowances to purchase electronic devices (computers, smart phones etc.) for use in their employment.
CRA's view is that such allowance will usually give rise to a taxable benefit for the employee.
There is no taxable benefit if the electronic device is transferred to the employer right after purchase, and there is an incidental personal use of the device by the employee.
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