https://www.canada.ca/en/revenue-agency/news/2020/12/employer-provided-benefits-and-allowances-cra-and-covid-19.html
Employer-provided benefits and allowances: CRA and COVID-19 - Canada.ca
In light of the COVID-19 pandemic, the Canada Revenue Agency (CRA) recognizes that for many employers and employees, there have been changes in the way that...
benefits and allowancesemployerprovidedcracovid