Province of Employment (Reminder)

Effective January 1, 2024, the Canada Revenue Agency has updated their province of employment administrative policy for employees who are not required to physically report to work at an employer’s establishment.  

Where a full-time remote work agreement was made, an employee will be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer." 

The CRA has an interactive tool to help employers determine their employees'  

province of employment. 

More details are available here

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