• Payment of home telephone and home internet services

    If entities do not hold otherwise deductible declarations signed by employees, the total payment for home telephone and home internet services becomes a fringe benefit, even if part of the use was for work-related purposes. The only exception is where the entity reimburses specific work-related calls and, therefore, there is no requirement for a declaration as the benefit is an exclusive employee expense payment benefit.

      Last modified: 17 Jul 2012QC 21998