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Hi all,</div>
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Please see the following message from HR regarding work from home tax exemptions.</div>
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Cheers,</div>
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Your GAPS</div>
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<div class="">Begin forwarded message:</div>
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<span class="" style="color:rgba(0,0,0,1.0)"><b class="">From: </b></span><span class="" style="">Ian Doyle <<a href="mailto:idoyle@triumf.ca" class="">idoyle@triumf.ca</a>><br class="">
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<span class="" style="color:rgba(0,0,0,1.0)"><b class="">Subject: </b></span><span class="" style=""><b class="">Canada Revenue Agency (CRA) Communication on 2020 Home Office Deduction</b><br class="">
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<span class="" style="color:rgba(0,0,0,1.0)"><b class="">Date: </b></span><span class="" style="">January 25, 2021 at 11:15:27 AM PST<br class="">
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<span class="" style="color:rgba(0,0,0,1.0)"><b class="">To: </b></span><span class="" style="">Human Resources Announcements <<a href="mailto:hr_staff_announcements@triumf.ca" class="">hr_staff_announcements@triumf.ca</a>><br class="">
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<span lang="EN-US" class="" style="font-size:11pt">Hello Everyone,</span></div>
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<span lang="EN-US" class="" style="font-size:11pt"> </span></div>
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<span lang="EN-US" class="" style="font-size:11pt">Over the course of the past number of months we’ve received questions from members of the community regarding tax exemptions relative to work from home for the 2020 tax year. We’re happy to report that CRA
has announced a new initiative whereby employees can claim home office work related expenses on their personal income tax return. The details of the program are noted below.</span></div>
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<b class=""><span lang="EN-US" class="" style="font-size:11pt">Canada Revenue Agency (CRA) Communication on 2020 Home Office Deduction</span></b><span class="" style="font-size:11pt"></span></div>
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<span lang="EN-US" class="" style="font-size:11pt">As a result of COVID-19, many TRIUMF staff have been working at home and using their kitchens, bedrooms and living rooms as their workspace. In response, the CRA has introduced a new temporary flat rate method
to simplify claiming the deduction for home office expenses for the 2020 tax year.</span><span class="" style="font-size:11pt"></span></div>
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<span lang="EN-US" class="" style="font-size:11pt">As an employee, you may be able to claim a deduction for home office expenses (work-space-in-the-home expenses, office supplies, and certain phone expenses). This deduction is claimed on your personal income
tax return. Deductions reduce the amount of income you pay tax on, so they reduce your overall income tax liability.</span><span class="" style="font-size:11pt"></span></div>
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<b class=""><span lang="EN-US" class="" style="font-size:11pt">Eligibility</span></b><span class="" style="font-size:11pt"></span></div>
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<span lang="EN-US" class="" style="font-size:11pt">Employees are eligible to claim a deduction for home office expenses for the period worked from home, if they meet all criteria:</span><span class="" style="font-size:11pt"></span></div>
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<span lang="EN-US" class="" style="font-size:11pt"> Worked from home in 2020 due to the COVID-19 pandemic</span><span class="" style="font-size:11pt"></span></li><li class="x_x_MsoNormal" style="margin:0cm; font-size:12pt; font-family:Calibri,sans-serif">
<span lang="EN-US" class="" style="font-size:11pt"> Worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020</span><span class="" style="font-size:11pt"></span></li><li class="x_x_MsoNormal" style="margin:0cm; font-size:12pt; font-family:Calibri,sans-serif">
<span lang="EN-US" class="" style="font-size:11pt"> Expenses are used directly in their work during the period</span><span class="" style="font-size:11pt"></span></li></ul>
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<b class=""><span lang="EN-US" class="" style="font-size:11pt">CRA Flat rate method</span></b><span class="" style="font-size:11pt"></span></div>
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<span lang="EN-US" class="" style="font-size:11pt">The new temporary<b class=""><span class="x_x_Apple-converted-space"> </span></b>flat rate method simplifies the claim for home office expenses to a maximum of $400 (200 working days) per individual. This
method can only be used for the 2020 tax year. Employees cannot claim any other employment expenses if they are using the flat rate method.</span><span class="" style="font-size:11pt"></span></div>
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<span lang="EN-US" class="" style="font-size:11pt">For more information, please visit the<span class="x_x_Apple-converted-space"> </span><a href="https://can01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.canada.ca%2Fen%2Frevenue-agency%2Fnews%2F2020%2F12%2Fsimplifying-the-process-for-claiming-a-deduction-for-home-office-expenses-for-employees-working-from-home-due-to-covid-19.html%3Ffbclid%3DIwAR3COlJzVkaOYJf__fD0zM8yaPEnpsp6xT4vZBsQtcLA6nDagUGcA17MY2Y&data=04%7C01%7Cgaps%40triumf.ca%7Cb763c2583c1b4a4b1c7a08d8c1905a4a%7Cc20535109cb34679a2d38f442e03b587%7C1%7C0%7C637472173024224281%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=wo049umgda%2BlExsQ4IWj7aFGWEF3whjjrlC7ZQxlouM%3D&reserved=0" originalsrc="https://www.canada.ca/en/revenue-agency/news/2020/12/simplifying-the-process-for-claiming-a-deduction-for-home-office-expenses-for-employees-working-from-home-due-to-covid-19.html?fbclid=IwAR3COlJzVkaOYJf__fD0zM8yaPEnpsp6xT4vZBsQtcLA6nDagUGcA17MY2Y" shash="UjuZooFtMcxokeVGJK+ZKzprdt30GxW7OPkxIivMAX3m0xt+Yp5+RVgifSapuP/c8+vEew8WPrgdso9Gv7Czjz4ecmu2581aiUUdJYRpxBxcIp9+BB0Bre//NXLh+YI65p85bFGOA5NaHkU8tyCYXiKe00eWgLxO3XSiv6/gIFY=" class="" style="color:rgb(5,99,193); text-decoration:underline">Canada
Revenue Agency</a><span class="x_x_Apple-converted-space"> </span>website or contact<span class="x_x_Apple-converted-space"> </span><a href="mailto:payroll@triumf.ca" class="" style="color:rgb(5,99,193); text-decoration:underline">payroll@triumf.ca</a>.</span><span class="" style="font-size:11pt"></span></div>
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<b class=""><span class="" style="font-size:11pt; font-family:"Helvetica Neue"; border:1pt none windowtext; padding:0cm">Ian Doyle </span></b><span class="" style="font-size:8pt; font-family:"Helvetica Neue"; border:1pt none windowtext; padding:0cm">MBA, CPHR,
SHRM-SCP</span><span class="" style="font-size:11pt; font-family:"Helvetica Neue"; border:1pt none windowtext; padding:0cm"><br class="">
</span><span class="" style="font-size:10pt; font-family:"Helvetica Neue"; border:1pt none windowtext; padding:0cm">Director, Human Resources</span><span class="" style="font-size:8pt"> </span><span class="" style=""></span></div>
<div class="" style="margin:0cm; font-size:12pt; font-family:Calibri,sans-serif; background-color:white">
<span class="" style="font-size:10pt; font-family:Helvetica; border:1pt none windowtext; padding:0cm">t 604.222.7314</span><span class="" style="font-size:10pt; font-family:Helvetica; color:rgb(12,100,192); border:1pt none windowtext; padding:0cm"></span><span class="" style="font-size:10pt; font-family:Helvetica; border:1pt none windowtext; padding:0cm"> | c
778.903.0274 | e </span><u class=""><span class="" style="font-size:10pt; font-family:Helvetica; color:rgb(68,114,196); border:1pt none windowtext; padding:0cm"><a href="mailto:idoyle@triumf.ca%E2%80%8B" class="" style="color:rgb(5,99,193); text-decoration:underline"><span class="" style="color:rgb(5,99,193)">idoyle@triumf.ca</span></a></span></u><span class="" style="font-size:11pt"></span></div>
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<b class=""><span class="" style="font-size:11pt; font-family:"Helvetica Neue"; color:rgb(0,176,240); border:1pt none windowtext; padding:0cm; background-color:white; background-position:initial initial; background-repeat:initial initial">TRIUMF</span></b><span class="" style="font-size:11pt; color:rgb(0,176,240); border:1pt none windowtext; padding:0cm; background-color:white; background-position:initial initial; background-repeat:initial initial"> </span><span class="" style="font-size:11pt; font-family:"Helvetica Neue"; color:rgb(0,176,240); border:1pt none windowtext; padding:0cm; background-color:white; background-position:initial initial; background-repeat:initial initial">Canada's
particle accelerator centre</span><span class="" style=""></span></div>
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<span class="" style="font-size:10pt; font-family:"Helvetica Neue"; border:1pt none windowtext; padding:0cm">4004 Wesbrook Mall, Vancouver BC, V6T 2A3 Canada </span><span class="" style="font-size:10pt; font-family:Helvetica; border:1pt none windowtext; padding:0cm"> | </span><span class="" style="font-size:10pt; font-family:"Helvetica Neue"; border:1pt none windowtext; padding:0cm">Musqueam
Traditional Territory</span><span class="" style="font-size:11pt"></span></div>
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<i class=""><span class="" style="font-size:10pt; font-family:Helvetica; color:rgb(13,13,13)">Watch to learn more about the amazing research and innovations at TRIUMF: </span></i><u class=""><span class="" style="font-size:10pt; font-family:Helvetica; color:blue"> <a href="https://can01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3D8DkhSFS0FY4%26feature%3Dyoutu.be&data=04%7C01%7Cgaps%40triumf.ca%7Cb763c2583c1b4a4b1c7a08d8c1905a4a%7Cc20535109cb34679a2d38f442e03b587%7C1%7C0%7C637472173024224281%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=HxMRqI9GGbb9ndUTRTtjpw4usg4ILaxtoWBE7YvT%2Fe4%3D&reserved=0" originalsrc="https://www.youtube.com/watch?v=8DkhSFS0FY4&feature=youtu.be" shash="lHRbH47MjOLuNKTOMh0IsmNi6EPHyHxykyqKD3AryJuORf7P4VjzOqy4ektqtyLywfy17ZuEoz+0sO7JhTtiAenEzPa5UMS80tqNyuWO1qZ8bth0oibFHviP5aL3PH3k7I75GO62JxHAqSyqf5ZkvOb8v/p6s3pb+zqZGDVoX/8=" class="" style="color:rgb(5,99,193); text-decoration:underline"><span class="" style="color:rgb(5,99,193)">Rarest
Drug On Earth</span></a></span></u><span class="" style="font-size:10pt; font-family:Helvetica; color:rgb(13,13,13)"> </span><span class="" style="font-size:10pt; font-family:Helvetica; border:1pt none windowtext; padding:0cm"> | </span><span class="" style="font-size:10pt; font-family:Helvetica; color:rgb(13,13,13)"> <a href="https://can01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3DF9Q9tPFgvp0&data=04%7C01%7Cgaps%40triumf.ca%7Cb763c2583c1b4a4b1c7a08d8c1905a4a%7Cc20535109cb34679a2d38f442e03b587%7C1%7C0%7C637472173024234269%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=CxE6vOTePc305mcLsbuWmLP%2FUO%2Fg1xEWQz7WhMIwXiM%3D&reserved=0" originalsrc="https://www.youtube.com/watch?v=F9Q9tPFgvp0" shash="wUkNOuJk7G81KI3NgO1xpEnM6PiCmTCjnNfsmwmqTlYdDsqf9+3R0DDeK+xZb5lpQWmpPLOeurmj6aCzfS9aLPoliwXX3vHalU/0n4Wat6wmdQyAfJfAIvYpAyMC+DZPrhtYXyEq8PSSzAw4T14LUKPRtE//Lxf/Tc5h48RRaNE=" class="" style="color:rgb(5,99,193); text-decoration:underline"><span class="" style="color:rgb(5,99,193)">Linus
Tech Tips @ TRIUMF</span></a></span><span class="" style="font-size:11pt"></span></div>
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<span class="" style="font-size:8pt; font-family:Helvetica; color:rgb(33,33,33); border:1pt none windowtext; padding:0cm"> </span><span class="" style=""><a href="https://www.triumf.ca/" class="" style="color:rgb(5,99,193); text-decoration:underline"><span lang="EN-US" class="" style="font-size:8pt; font-family:Helvetica; color:rgb(33,33,33); border:1pt none windowtext; padding:0cm; text-decoration:none"><img explicitlogon="gaps@triumf.ca" border="0" id="x_x_Picture_x0020_4" alt="Image result for triumf" class="" style="max-width:100%; height:auto" data-outlook-trace="F:2|T:2" src="cid:image001.png@01D6F30B.620A4B80"></span></a></span><span class="" style="font-size:8pt; font-family:Helvetica; color:rgb(33,33,33); border:1pt none windowtext; padding:0cm"> </span><span class="" style=""><a href="https://can01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.linkedin.com%2Fcompany%2Ftriumf%2F&data=04%7C01%7Cgaps%40triumf.ca%7Cb763c2583c1b4a4b1c7a08d8c1905a4a%7Cc20535109cb34679a2d38f442e03b587%7C1%7C0%7C637472173024234269%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=shvxv2h%2FejowBG%2FiyMo56RYLzUScME4cqDwxQPyxoRU%3D&reserved=0" originalsrc="https://www.linkedin.com/company/triumf/" shash="wJiD9+FDdEYEzVWIjeCuUvIasFsSV5qGzCiD6JhttBftbicB+YvlT/4s1nypAksc/csh4Y5ZcnfXMrphzURLOA6HJSxPwyfWhz3h0g60XbyLcDS+m4QTiCj6x+9GHqPn57PYtqbX/oAt6kBdlknQZD00z8TEVXF0B0XQsIDl6j0=" class="" style="color:rgb(5,99,193); text-decoration:underline"><span lang="EN-US" class="" style="font-size:8pt; font-family:Helvetica; color:rgb(33,33,33); border:1pt none windowtext; padding:0cm; text-decoration:none"><img explicitlogon="gaps@triumf.ca" border="0" id="x_x_Picture_x0020_3" alt="Image result for linkedin" class="" style="max-width:100%; height:auto" data-outlook-trace="F:2|T:2" src="cid:image002.jpg@01D6F30B.620A4B80"></span></a></span><span class="" style="font-size:8pt; font-family:Helvetica; color:rgb(33,33,33); border:1pt none windowtext; padding:0cm"> </span><span class="" style=""><a href="https://can01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.facebook.com%2FTRIUMFLab%2F&data=04%7C01%7Cgaps%40triumf.ca%7Cb763c2583c1b4a4b1c7a08d8c1905a4a%7Cc20535109cb34679a2d38f442e03b587%7C1%7C0%7C637472173024244264%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=7kZWpmY7c2oTP5vS8B%2BMUbd6bn2hxOZISaoQq7xwvxY%3D&reserved=0" originalsrc="https://www.facebook.com/TRIUMFLab/" shash="u5hrsOIuplD2cSU4he/4NEgMLAUX1pIctDeVWk8EBCcUVYcfxNxCOqdOmYYG4l/eqwb5D1iwZwJ3Yh8IdHKYvtXWNRhFFEND8G+kEjNrgEMVImPqEHRZ0MVW6mqcxwZEffmDsA2o4SL/MdZeAWlaoyQzAyzfStWo2EZ4em3y7G0=" class="" style="color:rgb(5,99,193); text-decoration:underline"><span lang="EN-US" class="" style="font-size:11pt; color:rgb(13,13,13); text-decoration:none"><img explicitlogon="gaps@triumf.ca" border="0" id="x_x_Picture_x0020_2" alt="/var/folders/s3/723y7mk50mz587_cx4xxcrjh0000gn/T/com.microsoft.Word/Content.MSO/222C1D9E.tmp" class="" style="max-width:100%; height:auto" data-outlook-trace="F:2|T:2" src="cid:image003.png@01D6F30B.620A4B80"></span></a></span><span class="" style="font-size:8pt; font-family:Helvetica; color:rgb(33,33,33); border:1pt none windowtext; padding:0cm"> </span><span class="" style=""><a href="https://can01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.instagram.com%2Ftriumflab%2F%3Fhl%3Den&data=04%7C01%7Cgaps%40triumf.ca%7Cb763c2583c1b4a4b1c7a08d8c1905a4a%7Cc20535109cb34679a2d38f442e03b587%7C1%7C0%7C637472173024244264%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=II%2BpeqYiY6TEAAyXui3QIAhoeZ70i0Frg6Jl4CpPbWw%3D&reserved=0" originalsrc="https://www.instagram.com/triumflab/?hl=en" shash="v/thB8vh3M2dFMLf/aISlZLtfq/eRs/jzz3q1mvN1h13no9HxnOTq2I8/NBKjgYKrlWC3DKws6q+tlQDoJF9zw9uB1wRG4rLzsgir8Wt3LuKGHlWF+4A0fnhcz6VvWDJDO/UnWbm0f+1BbgpqoB/0m9NF92PKE67Y2+Hyz/0kQY=" class="" style="color:rgb(5,99,193); text-decoration:underline"><span lang="EN-US" class="" style="font-size:11pt; color:rgb(13,13,13); text-decoration:none"><img explicitlogon="gaps@triumf.ca" border="0" id="x_x_Picture_x0020_1" alt="/var/folders/s3/723y7mk50mz587_cx4xxcrjh0000gn/T/com.microsoft.Word/Content.MSO/BFBD6743.tmp" class="" style="max-width:100%; height:auto" data-outlook-trace="F:2|T:2" src="cid:image004.jpg@01D6F30B.620A4B80"></span></a></span><span class="" style="font-size:11pt"></span></div>
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