Does Canada CRA address the reimbursement of a home telephone landline? I did see cellular phone and home internet reimbursement defined, but nothing on a home phone.


If your department is reimbursing a Canada-based contractor for telephone expenses related to use of a home landline, then yes, you do report that as income you paid. The contractor then has the option of claiming the expenses as a business deduction, according to Tyler (#511306PRA) with the Canada Revenue Agency. This would also apply to cell phone and internet service.
If your company pays the home landline telephone bill for an employee in Canada, that is considered a taxable benefit for that employee, according to a senior agent at the Canada Revenue Agency (Kayla, agent #8011ATL). That means you do need to include the total amount paid in that person's statement of income. You can find out more here: T4130 Employers' Guide - Taxable Benefits and Allowances.

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