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Employee Tax Deduction of Travel Expenses for Commuting

Published: March 10, 2020

Last Updated: October 21, 2022

As a general rule, you may not deduct expenses from employment income except for certain employment – related expenses that are specifically allowed. One example of such an allowable deduction is the motor vehicle travel expense in a limited number of situations. An employee who is ordinarily required to perform their work away from the employer’s place of business or who is “on the road” for work at all times and is required to use a vehicle can use the travel expenses incurred as a deduction against employment income. The employer must complete Form T2200 “Declaration of Conditions of Employment” in order for the employee to be able to deduct employment expenses from his/her income.

In general, motor vehicle expenses can only be claimed as expenses related to “on the job” travel. If you drive from your home to your place of employment and then back home, you may not claim the travel costs associated with that commute. This is because Canada Revenue Agency (“CRA”) regards this use as a personal use of your motor vehicle. However, if you are required by your employer to take your motor vehicle to work and would have taken a less expensive means of transport to work had it not been for your employer’s requirement, you may be eligible to claim the costs associated with your commute to work as a deduction on your income tax return.

In the Tax Court of Canada decision of Tolson v. HMQ [2007TCC661], the taxpayer was required to travel for employment related purposes and his employer gave him two vehicle allowances – a per kilometre allowance and a fixed allowance. When claiming motor vehicle expenses, the taxpayer included the expenses associated with his daily 30-kilometre drive between his residence and his office. The taxpayer justified this by stating that the only reason he took his motor vehicle to work was because his employer required him to do so. If it had not been for his employer’s requirement, he would have carpooled or taken public transportation. The Minister denied the deduction on the basis that traveling to and from work was personal use of a motor vehicle. In addition, although the taxpayer was entitled to claim a per kilometre allowance, he did not do so. Therefore the Minister presumed that the taxpayer did not use the vehicle for employment-related purposes and denied all motor vehicle expenses.

Justice Sheridan found that the taxpayer was required to have his motor vehicle available at the office and that the only way that requirement could be satisfied was to drive it to work each day. Although counsel for the Crown suggested that the taxpayer should have left his vehicle permanently parked at the office, the judge stated that this would have deprived the taxpayer of all personal use of his vehicle and that such deprivation would be unreasonable. Therefore, the taxpayer was allowed to claim the deduction for the travel expenses associated with his commute to and from work. The taxpayer was also permitted to claim his “on the job” travel expenses despite the fact that he did not claim the per kilometre travel allowance.

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Disclaimer:.

"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

About the Author

David J. Rotfleisch

David J. Rotfleisch, a leading Canadian tax lawyer, is not only a certified specialist in taxation but also a chartered professional accountant. Most recently, David is a pioneer in Canadian crypto taxation.

As of April 2020, he was one of 12 Ontario Certified Specialists In Taxation™.

Frequently Asked Questions

How much can i claim for travel expenses without receipts.

You cannot claim any expenses without receipts. If you have receipts then you can claim business-related travel expenses except for regular commuting to and from your place of employment. You can also potentially claim for 50% of the cost of some of the meals you eat while travelling for business. Your tax lawyer or accountant will explain which ones you can claim for.

What if I get audited and don't have receipts?

If you get audited by the CRA and don’t have receipts, you will lose your deductions. There are no exceptions to this. No receipt means no deduction. Unfortunately, credit card and bank statements are not accepted as proof of expenditure. However, certain taxpayers may be able to claim some of their vehicle and meal expenses by using the simplified method.

What is the maximum I can claim on tax without receipts?

The maximum you can claim on tax without receipts is zero. The CRA only accepts deductions if you produce the original receipts or invoices. If you have lost some, you could try contacting the seller and asking for a duplicate. You need to hang onto your receipts for a minimum of 6 years because you could be audited at any time during that period.

One exception to this is work-from-home expenses during the 2020, 2021, and 2022 tax years which can be claimed using a temporary flat-rate. The flat rate is $2 for each day you worked at home due to COVID-19 to a maximum of $500 or 250 working days.

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Lenoury Law

Employment and labour law, cra clarification of work from home expenses and deductions.

While not specifically related to employment law, I thought that the information below might be of value to you and/or your employees. The CRA has clarified information on the topic of work from home expenses and also provided some additional relief with respect to the taxation of certain employee benefits during the COVID-19 pandemic in order to mitigate some of the extra costs associated with traveling to work safely. I have summarized some of the most important details below. For your reference, this page on the government of Canada website provides full details: Home office expenses for employees: What the changes are

CRA revisions to work from home expenses policies

For the 2020 tax year only, employees who have worked from home for at least one month due to COVID-19 can choose to deduct home office expenses through one of two methods:

• the new Temporary Flat Rate Method (new)
• the existing, but simplified, Detailed Method

Temporary Flat Rate Method

The new Temporary Flat Rate Method allows eligible employees to deduct C$2 per day for every day worked at home due to COVID-19, without regard to the expenses actually incurred, up to a maximum of C$400.

To be eligible for the temporary flat rate method, an employee must have worked from home due to COVID-19 more than 50 per cent of the time for a period of at least four consecutive weeks in 2020. 

NOTE:  Employees who chose to work from home when given the option are still eligible for the temporary flat rate method. 

• Employees may count the days in the four-week period and any other day the employee worked from home due to COVID-19. 
• Employees are not permitted to count days off, vacation days, sick leave days or other leaves of absence. 
• Eligible employees may still claim the deduction if their employer reimbursed some home office expenses.

Employees will not need to file supporting documents, but it is expected that employees will need to be able to demonstrate which days they worked from home in 2020 if the CRA were to conduct an audit.

New simplified Detailed Method:

Employees who meet the eligibility requirements for the temporary flat rate method are also eligible to use the simplified Detailed Method. Under the Detailed Method, employees may deduct the actual amount of supplies and home office expenses incurred while working from home, provided they have the necessary supporting documentation and a completed new Form T2200S. The new Form T2200S is a simplified version of the traditional Form T2200 specifically tailored for working at home during COVID-19.  It is a one-page document that requires the employer to complete the employee’s name, the employer’s address and answer three yes or no questions. The employer then completes the employer declaration. Link to Form T2200S 

The list of eligible expenses is the same as under the regular rules, i.e.: eligible expenses are limited to supplies consumed during employment and home office expenses used directly for work and not reimbursed by the employer. 

The one recent change (applicable to the regular process and the simplified process) is that the CRA announced that reasonable home internet access fees (but not connection fees) are eligible expenses.

The chart below sets out common eligible/non-eligible expenses. 

A more detailed list of eligible/non-eligible expenses can be  found on the CRA’s website.

Calculating Eligible Expenses

Employees can deduct home office expenses only for the part of the year the employee worked from home and the portion of the home office expenses related to working in their home office. 

Employees will need to determine the size of their workspace at home as a proportion of the overall size of home (e.g., the spare room is 10 per cent of the size of the apartment). 

The eligible portion of the expense will also depend on whether the space is used exclusively for work (e.g., a designated room) or a shared space (e.g., the dining room table). 

If an employee has a designated room, the deduction is not affected by the hours the space is used for work. 

However, if an employee is using a shared space (e.g., dining room), the deduction is based on the percentage of time that space is used for work (e.g., 40 hours out of 168 hours each week).

As an example:

• Eligible employee pays C$2,000 per month in rent
• Work space (eg dining room) is 10 per cent of total rented space

Employee can deduct:

• C$200 per month if the workspace is a designated room, or
• C$47.60 per month if the workspace is a shared space used 40/168 hours a week for work.

Required Documents

Employees will need supporting documents for the expenses that they deduct from employment income. 

Employees will also need an executed new  Form T2200S  signed by their employer.

Commuting Costs and Parking

Allowances, reimbursements, and payments for commuting costs and parking expenses generally constitute taxable benefits for an employee. 

However, in light of the COVID-19 pandemic, the CRA has adopted the following positions with respect to the taxation of employee commuting and parking benefits:

Working at the Office:   The CRA will consider an employee to  not  have received a taxable benefit if:

• the employee continues to work from their regular place of employment during the pandemic; 
• the employer pays for, reimburses, or provides a reasonable allowance for commuting costs incurred by the employee during the pandemic; and 
• the costs are over and above the employee’s normal commuting costs. This position applies to the use of employer-provided motor vehicles (assuming the employee did not normally commute to work using such a vehicle before the pandemic).

Working from Home:  The CRA will consider an employee to  not  have received a taxable benefit if:

• the employee works from home because the employee’s regular place of employment is closed; and 
• the employer pays for, reimburses, or provides a reasonable allowance for normal or additional commuting costs incurred by the employee to travel to the employee’s regular place of employment for any purpose that enables the employee to perform their employment duties from home. (e.g.  an employee travels to the office to pick up certain office equipment)

An employer must maintain appropriate records demonstrating the reasonableness of any allowances in relation to commuting costs. 

If an employee uses an employer-provided vehicle, the employee should maintain records indicating the number of kilometres travelled by the employee between his/her home and regular place of employment.

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Employees working from home by choice can claim expenses, CRA says

Agency releases guidance on home office expenses for 2023

Employees who worked from home by choice last year under an agreement with their employer will be able to claim employment expenses on their tax return, the CRA says.

Typically, an employee must be required to work from home in order to claim a deduction for home office expenses.

However, “for 2023, if an employee has voluntarily entered into a formal telework arrangement with their employer, the employee is considered to have been required to work from home,” the agency said in guidance late last week. The agreement can be either written or verbal and does not need to be part of an employment contract.

The temporary “flat rate” method, which allowed Canadians working from home due to Covid to claim up to $400 in employment expenses in 2020 and up to $500 in 2021 and 2022, is not available for 2023. The simplified method didn’t require an employee to track expenses or obtain a Form T2200: Declaration of Conditions of Employment.

The CRA has issued an updated T2200 for 2023, a completed and signed copy of which employees need to obtain from their employer to claim employment expenses under the “detailed” method, the only method available for 2023.

Under the detailed method, an employee who works from a home office more than 50% of the time for a period of at least four consecutive weeks in a year can claim eligible expenses.

An employee may also be eligible if they only use their home work space to earn employment income and they do so “regularly and continually for in-person meetings with clients, customers, or other people” for work purposes, the CRA indicated.

Eligible expenses include utilities, home internet, rent, maintenance and minor repair costs and certain office supplies, but not mortgage payments. Only commission-based employees can deduct property taxes and home insurance.

Employees must calculate eligible expenses based on the ratio of the size of their home work space to the size of the finished space of their home, and in proportion to the employment use of the space as opposed to personal use.

Employees can’t claim expenses for which the employer has already paid.

To claim expenses, employees need to file a Form T777: Statement of Employment Expenses and must keep receipts, documents and related records. They do not need to file the T2200 with their return, but need to have one if the CRA asks.

The CRA has updated the T2200 so that employers have to complete only the first six questions in cases where an employee is just claiming home office expenses. The remaining questions relate to travel, vehicle and other expenses.

The T2200S: Declaration of Conditions of Employment for Working at Home Due to COVID-19 isn’t available for 2023.

Self-employed individuals claim expenses under a separate “business-use-of-home” regime.

The CRA has not provided guidance for claiming employment expenses for 2024 or subsequent years.

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Rudy is a senior reporter for Advisor.ca and its sister publication, Investment Executive . He has been reporting on tax, estate planning, industry news and more since 2005. Reach him at [email protected] .

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In January 2024, the CRA issued an updated T2200 for 2023, a completed and signed copy of which employees need to obtain from their employer to claim employment expenses under the “detailed” method, the only method available for 2023. Based on updated CRA guidance, there is a broad interpretation with respect to whether an employee is required to work from home, which is one of the eligibility criteria for claiming home office expenses.

For additional questions on the CRA’s guidance on home office expenses, please reach out to any of the authors or key contacts listed below.

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Reimbursements and allowances for remote workers’ travel expenses

This content was originally published in the Canadian Tax Foundations newsletter: Canadian Tax Focus. Republished with permission.

Travel between an employee’s residence and a regular place of employment (RPE) has long been considered by the Canada Revenue Agency (CRA) to be personal travel and not part of the employee’s office or employment duties; therefore, any reimbursement or allowance relating to this travel is a taxable benefit. Conversely, where travel relating to a location other than an RPE is involved, such payments are non-taxable.

But what is an RPE in this era of remote work? A recent technical interpretation provides that a location used for a one-time, multi-day training session for remote workers is not an RPE for those workers (CRA document no. 2022-0936671I7, June 30, 2022); the CRA therefore concludes that the reimbursements and allowances for travelling there are generally non-taxable. However, the CRA notes one exception: allowances for meals (and presumably lodging) are non-taxable only if the rules for a special work site apply.

The CRA generally comments that whether a location is an RPE is a question of fact. CRA document no. 2012-0432671E5 (August 13, 2012) observes that a location could be an RPE even if the employee works there only once or twice a month, but the location might not be an RPE if the employee works there only once or for a few days during the year. In contrast, CRA document no. 2016-0643631E5 (August 17, 2020) declines to offer an opinion on a situation where an employee works at two different locations on alternating weeks. The 2022 technical interpretation takes more definitive positions, which are favourable to the employee.

The 2022 technical interpretation concerns an employer’s plans to hire new employees who reside far from the employer’s offices. The employees may work from home or designate one of the employer’s offices as their place of work, without requiring regular attendance or reserving an onsite workspace. The employer will also provide the necessary equipment for remote work. In addition, the employees will be required to attend a single three-day event during their employment contract for training and team-building activities. For employees who are required to attend, the employer will reimburse reasonable accommodation and transportation costs (bus, train) or provide a per-kilometre motor vehicle allowance. A meal allowance will also be provided.

The CRA concludes that the work location designated in the employment contract is not considered to be an RPE for the new employees. Therefore, reimbursements of travel expenses do not need to be included in their income under paragraph 6(1)(a). Also, reasonable per-kilometre allowances received by employees for the use of their motor vehicle for travel in the course of performing their duties will not be included in their income by virtue of subparagraph 6(1)(b)(vii.1).

The CRA notes that the situation for meal allowances is different. The exemption in subparagraph 6(1)(b)(vii) for reasonable allowances for travel expenses that are not for the use of a motor vehicle requires that the employee be travelling away from the municipality where the employer’s establishment is located. Since the employee’s home is not such an establishment, this condition is not satisfied. However, the CRA notes that the meal allowance could be non-taxable by virtue of subsection 6(6)—special work site. The CRA agrees that the work to be performed (that is, training and team-building activities) is considered temporary in nature and required as part of the employee’s duties. As such, the amounts paid for travel will not be required to be included in their income if all other conditions of the subsection are met. In particular, the employee must be away from home or at the special work site for at least 36 hours and cannot be expected to return home daily from the special work site because of the distance involved.

Similar reasoning would presumably apply to allowances for lodging expenses, although this issue was not discussed.

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Track mileage automatically

Travel expenses for employees, in this article, the cra rules on travel expenses, rates for travel expenses, are travelling expense reimbursements taxable.

Any charges an employee incurs when travelling for work are considered travel expenses. Traveling to a client's site, going to a conference, or stopping by a separate office of the business are all examples of this. It excludes any non-business-related personal expenses.

The charges for the additional time, for instance, wouldn't be regarded as a legitimate travel expense for reimbursement reasons if the employee extends the trip by a few extra days.

It is often the policy of a Company to reimburse employees for reasonable and necessary costs incurred while on authorised work-related travel.

Example of work-related travel expenses include a) Airplane tickets b) Baggage fees c) Train tickets d)  Rental cars e) Hotel rooms and accommodations f) Business meals, food and beverages g) Road tolls  h) Parking fees.

What are travel expenses? If you meet all of the requirements below, you may write off your trip expenses:

• You are normally required to work elsewhere or in a different location from your employer's  place of business.
• Your work contract required you to cover your own travel costs.
• You didn't get a reimbursement for your travel costs that wasn't taxable. In general, if an  allowance is for a fair amount, it is not taxable.  
• You must maintain a copy of Form T2200, Declaration of Terms of Employment, which has been filled  out and signed by your employer, with your records.  

On the "Other expenses" line of Form T777, Statement of Employment Costs, enter your claim for deductible transportation costs (including those incurred by bus, train, or other mode of  transportation).

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The 2024  current mileage reimbursement rate is 70 cents per kilometre for the first 5,000km driven and 64 cents per kilometre after that.

Any incidental expenses spent while using your car (such as charges for jump starts, tyre  changes, etc.) are reimbursable as long as they are fair under the circumstances. You must spend a minimum of twelve straight hours away from your regular place of employment in order to be eligible for deductions on food and drink while travelling.

The most you can deduct from a business dinner is 50% of the lower of the two amounts: the actual cost and the amount that would have been appropriate under the circumstances.

A receipt or other proof of payment must be shown in order to receive reimbursement for tolls and parking fees incurred during a business trip. Fuel costs paid by employees driving rental cars will also be refunded with proper documentation, such as a receipt or payment confirmation.

According to the CRA, travel reimbursements are not taxable and can be deducted from the employee’s income if all of the following requirements are satisfied:

• The employee travels away from the office.
• The allowance is reasonable. The CRA generally considers a value of up to $23 for the meal portion of the travel allowance to be reasonable.
• You are the primary beneficiary of the allowance.
• The allowance is not an additional form of remuneration.

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By Jason Heath, CFP on February 20, 2024 Estimated reading time: 4 minutes

Work-from-home tax credit: What Canadians can claim for 2023

The flat-rate home-office expense deduction is no longer available for 2023. But eligible employees who work from home can still claim a deduction.

Ask MoneySense

Is there any tax credit for working from home? Our company has gone completely remote since the pandemic. In the past few years, there was a tax credit based on how many days you worked from home. I believe the 2022 tax year was the last year for this credit. But now that I am permanently remote, is there anything I can claim for the 2023 tax year? —Imtiaz

Work-from-home tax deduction in Canada

Canadian taxpayers can claim a tax deduction for home-office expenses. This differs slightly from a tax credit, Imtiaz. A tax credit, such as those you get for medical expenses or donations, can be claimed to reduce your income tax payable. It is generally 15% to 20% of an eligible expense, depending on your province or territory of residence.

A tax deduction is often better than a tax credit because it reduces your taxable income. When you decrease your taxable income, you may save 15% to 54% tax depending on your income and where you live.

What can you claim for working from home in 2023?

The Canada Revenue Agency (CRA) introduced a temporary flat-rate home-office expense deduction for the 2020, 2021 and 2022 tax years. Last year, a taxpayer could claim $2 per day worked from home, up to a maximum of $500, as a deduction.

This simplified method is no longer available for 2023. The detailed method for claiming home-office expenses now applies for all eligible employees, Imtiaz, so you can still claim a deduction if you qualify. In order to be eligible to claim home-office expenses, an employee must:

• Be required to work from home by their employer
• Work primarily (more than 50%) of the time from home
• Have a completed Form T2200 Declaration of Conditions of Employment

Visit the CRA’s website for detailed eligibility criteria.

How to claim the work-from-home expense deduction for 2023

Some employers may need a reminder to provide Form T2200s to their employees for 2023. So, if you think you qualify and do not receive the form along with your T4 slip, it may be worth raising this with your employer.

You can claim a pro-rated percentage of the following expenses:

• Electricity
• Utilities portion (electricity, heat, and water) of your condominium fees
• Home internet access fees
• Maintenance and minor repair costs
• Rent paid for a house or apartment where you live

You need to determine your workspace use by calculating the size of your workspace relative to all finished areas of your home. This percentage applied to your eligible expenses becomes your home-office expense deduction, Imtiaz.

When sharing a workspace

If the workspace is a shared area used for work and personal use, or if it is shared by more than one person who works from home, you may need to further reduce the eligible percentage of your home-office expenses that can be claimed. Visit the CRA’s website for information on how to determine the type and size of your workspace.

If you’re a commissioned employee, Imtiaz, whether paid fully or partially by commissions, you may also be eligible to claim:

• Home insurance
• Property taxes
• Lease of a cell phone, computer, laptop, tablet, etc., that reasonably relates to earning commission income

Self-employed home office tax deduction

Self-employed workers can claim home-office expenses as well. They can claim mortgage interest in addition to the expenses claimed by salaried and commissioned employees. Home-office expenses for a self-employed taxpayer cannot be used to create a net business loss if their expenses exceed their income. Home office expenses can only be used to reduce net business income to zero. Any excess expenses can, however, be carried forward to use in the future against net rental income.

In summary, Imtiaz, if you qualify by working primarily from home, you can probably claim home office expenses again this year. You will need to do a bit more work to pull together the required documentation and figures to do so, but you may also find your deduction is higher and saves more tax compared to previous years.

Read more about filing your taxes :

• Can you file multiple years of income taxes together in Canada?
• Self-employed? Here’s how to file taxes for a side hustle
• How to fill out a personal income tax return for 2023
• How to file your taxes online in Canada

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So rent paid for the house can be considered an expense, what about those who own their homes? Or those have no more mortgage payments?

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Meal expenses can be deducted if your employer requires you to be away for at least 12 consecutive hours from the municipality/metropolitan area of your employer's location where you normally report for work.

Expenses of Railway Employees

Income tax act s. 8(1)(e).

The cost of meals and lodging, for which you have not been reimbursed, and are not entitled to be reimbursed, can be claimed if you meet one of the following two conditions:

How to Claim the Meals and Lodging Expenses

These expenses are claimed on the Canada Revenue Agency (CRA) form TL2 Claim for Meals and Lodging Expenses .

The meals and lodging costs will include GST/HST and any provincial retail sales tax paid.  You may be eligible for a refund of the GST/HST included in the costs.  See Employee and Partner GST/HST rebate on the GST/HST page.

Line 22900 (line 229 prior to 2019) employment expenses can be entered in the "other deductions" line of the Detailed Canadian Tax and RRSP Savings Calculator .

Canada Revenue Agency (CRA) Resources

Revised: May 24, 2024

TRAVEL EXPENSES: Home to Work Site

Travel from home to a regular place of employment is usually a personal expenditure , the costs of which cannot be claimed as an employment expense. However, if the taxpayer is required to travel away from the employer’s place of business, amounts may be deductible by the employee.

A June 29, 2018 Tax Court of Canada case examined this issue. The taxpayer travelled from home to three different construction sites to carry on employment duties. Specifically, the taxpayer’s work for a Toronto construction corporation required frequent travel to sites requiring round trips of 167 km (Hamilton) and 92 km (Aurora), and infrequently to a site requiring a 94 km round trip (Whitby).

CRA argued that each was a regular place of employment, such that no deduction was available. The Court, however, concluded that this was travel “ away from the employer’s place of business or in different places”, as required by the Income Tax Act. As such, the costs of this travel could qualify as deductible employment expenses .

While the taxpayer was not ultimately successful in his claim due to his receipt of an allowance from his employer, the case may provide a basis for business travel from home to a construction site.

As implied above, there are other conditions that must be met in order to deduct amounts against employment income. For example, the employee must not receive a non-taxable allowance in respect of the travel, and an appropriately completed T2200 from their employer must have been issued.

CAUTION ITEM: Although it may be possible deduct travel amounts against employment income, such amounts are often challenged by CRA.

The preceding information is for educational purposes only. As it is impossible to include all situations, circumstances and exceptions in a newsletter such as this, a further review should be done by a qualified professional.

No individual or organization involved in either the preparation or distribution of this letter accepts any contractual, tortious, or any other form of liability for its contents or for any consequences arising from its use.

Canada Revenue Agency provides additional guidance on home office expenses for 2023

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On 2 February 2024, the Canada Revenue Agency (CRA) updated its  website  to provide much-anticipated guidance on the process for employees to claim home office expenses for the 2023 tax year. Notably, this new guidance indicates that, for 2023, the CRA has adopted a broad interpretation of situations in which an employee is required to work from home, which is one of the eligibility criteria for claiming home office expenses.

The latest guidance supplements information that the CRA provided in a December 2023 news release and in Guide T4044,  Employment Expenses 2023 . For more information on the details previously announced by the CRA regarding home office expenses, see EY Tax Alert 2024 Issue No. 1,  CRA provides guidance on home office expenses for 2023 .

This Tax Alert provides a brief overview of the CRA's latest guidance with respect to claiming home office expenses for 2023, with a focus on the implications for employers.

The Income Tax Act provides that employees are not able to claim certain deductions against employment income, including home office expenses, unless they have a form from their employer confirming that the conditions for the deduction have been satisfied. Form T2200, Declaration of Conditions of Employment, has traditionally served this purpose.

Due to the number of employees working from home during the COVID-19 pandemic, the CRA made available two alternative methods for employees to claim home office expenses for the 2020, 2021 and 2022 tax years:

• Detailed method — This method required the employee to obtain from the employer a completed and signed Form T2200 (or Form T2200S, the abbreviated version that was available for the 2020, 2021 and 2022 tax years). This process was similar to the historical method for deducting home office expenses, except that the category of eligible expenses was expanded to include reasonable home internet access fees.
• Temporary flat-rate method — In general terms, this method provided a deduction of CA$2 for each day worked from home, up to a limit, and did not require the employee to obtain a completed and signed Form T2200 or Form T2200S from their employer.

In December 2023, the CRA confirmed that the temporary flat-rate method does not apply for the 2023 tax year. Therefore, employees must use the detailed method and obtain a completed Form T2200, reviewed and signed by their employers, to claim home office expenses for 2023.

In January 2024, the CRA published an updated version of Form T2200 for the 2023 tax year. The updated Form T2200 is designed to be easier for employers to complete if the employee is only seeking to claim a deduction for home office expenses. For 2023 and later years, employers are not required to provide a handwritten signature on Form T2200; the CRA will accept an electronic signature on this form.

Latest guidance

The CRA has provided the following additional guidance on the process for claiming home office expenses for the 2023 tax year:

• The employer required the employee to work from home. (This does not have to be part of the employee's employment contract, but there should be a written or verbal agreement with the employee regarding this requirement.)
• The employee was required to pay for expenses related to the workspace in their home, and the expenses were used directly in their work.
• The workspace is where the employee worked more than 50% of the time for a period of at least four consecutive weeks in the year. 1
• The employee has a completed and signed Form T2200 from their employer.
• Are employees who voluntarily work from home eligible? For 2023, if an employee has voluntarily entered into a "formal telework arrangement" with their employer, the CRA will consider the employee to have been required to work from home. The CRA has not expanded on the meaning of "formal telework arrangement" for this purpose, but it appears that the arrangement may be reflected in a written or verbal agreement that the employee will work from home.
• Are part-time employees who work from home eligible? A part-time employee who meets all of the conditions summarized above may claim home office expenses. The requirement to work more than 50% of the time from home for a period of at least four consecutive weeks is based on the employee's normal work schedule. For example, an employee who only works three days per week would have to work from home at least two days per week for at least four consecutive weeks in the year to claim home office expenses for 2023.
• What expenses may be claimed? Information on eligible and noneligible expenses is available on the  CRA's website .
• Are employers required to provide Form T2200 to employees? Although this issue is not specifically addressed in the latest guidance, the CRA has previously stated that it expects employers to provide a completed and signed Form T2200 if employees meet the conditions to claim home office expenses.

Québec harmonization

This Tax Alert focuses on the criteria for employees to claim home office expenses for federal income tax purposes for the 2023 tax year. As noted in  EY Tax Alert 2024 Issue No. 1 , consistent with the federal rules, the flat-rate method will not apply for Québec provincial income tax purposes for 2023.

To date, Revenu Québec has not published guidance on the process for claiming home office expenses for 2023. In particular, it remains unclear whether, for Québec provincial income tax purposes for 2023: (i) an employee who enters into a voluntary work-from-home arrangement would meet the criteria of being required to maintain a home office; and (ii) an employee would have to work from home more than 50% of the whole year to claim home office expenses, or whether the test could be met over a shorter period (e.g., four consecutive weeks).

Practical considerations

Hybrid and remote work arrangements continue to be prevalent since the COVID-19 pandemic. At least for 2023, the CRA has indicated that employees who voluntarily initiate work-from-home arrangements can potentially qualify to deduct eligible home office expenses. This position, coupled with the elimination of the temporary flat-rate method, will likely lead to an increase in employee requests to issue Form T2200 within a short period of time.

The leading practice has traditionally been to issue Form T2200 around the time of issuance of Form T4, Statement of Remuneration Paid. Given the late release of this additional guidance from the CRA, it is reasonable to assume that it will take some time and effort before Form T2200 can be provided to eligible employees. As such, employee expectations will likely need to be managed and reasonable timeframes should be provided proactively.

EY has developed a technology-enabled solution to ease the potential administrative burden of completing Form T2200 for employers. This solution has been refreshed to accommodate the CRA's guidance on the process for claiming home office

Contact Information

For additional information concerning this Alert, please contact:

Ernst & Young LLP (Canada), Toronto

• Edward Rajaratnam
• Lawrence Levin

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert .

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1  Alternatively, the employee only used the workspace to earn employment income and used it regularly and continually for in-person meetings with clients, customers or other people while performing work.

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How To Claim Home Office Expenses on Your Personal Taxes As Remote Work Continues

People working from home amid the pandemic will get some relief again this tax season after Ottawa extended its temporary home office tax deduction program, with a few minor changes.

The federal government first introduced a temporary flat rate home office expense tax deduction for the 2020 tax year after the pandemic forced many people to use their kitchens, bedrooms and living rooms as makeshift workspaces.

Canadians who were required to work from home as a direct result of the pandemic were able to claim $2 for every day they worked remotely, to a maximum of $400 for the year,  based on certain criteria .

The deduction can be claimed on personal tax returns and helps Canadians reduce the amount of income they pay tax on in a given year. People who do their own taxes can easily make the claims, especially when using the right tax solution.

The government has said the temporary deduction can be used again for the 2021 tax year (those taxes are due April 30) as well as for the 2022 tax year. Ottawa also increased the maximum deduction to $500 for both years.

“These changes allow more flexibility for people to claim certain home office expenses,” says Hanna Roohi, a partner at Roohi CPA LLP, in Mississauga, Ont.

Before the pandemic, Canadians could only claim home office expenses if their employment contract explicitly required them to make those purchases. Ms. Roohi says the employer would have to complete and submit a  T2200 Declaration of Conditions of Employment  to the Canada Revenue Agency (CRA). Workers who made the claims were also required to track their expenses, hang on to receipts for those items and list them in a  T777 Statement of Employment Expenses  form.

Known as the “detailed method,” salaried employees could  claim  a portion of their utilities, Internet, minor repairs, maintenance costs and rent. Those who work on commission could also claim a portion of their home insurance, property taxes and leases for technology equipment like cell phones, laptops and printers.

“The vast majority of employees wouldn’t normally qualify to submit employment expenses, because they weren’t required to have them,” says Susan Watkin, an accountant and spokesperson for TurboTax Canada.

The pandemic changed that. “As so many of us had to work from home during the pandemic, the creation of the temporary flat rate method has made it possible for us to get back some of the costs we incurred while working from home” Ms. Watkin says.

The temporary flat rate method is more appealing than the traditional detailed method because taxpayers don’t have to calculate the size of their workspace, collect receipts or have their employer fill out any additional paperwork. All they have to do is enter the number of days they worked from home on a  T777S Statement of Employment Expenses for Working at Home Due to COVID-19  form.

Those with pandemic-related work from home expenses that go beyond the $500 limit of the flat rate method, however, can  use a simplified version of the “detailed method,” which was introduced in 2020. Those who choose the detailed method must similarly complete a T777S, but are required to provide some additional information under the “Option 2 – detailed method” subheading.

Taxpayers who go the detailed method route are also required to have their employer submit  Form T2200S, Declaration of Conditions of Employment for Working at Home During COVID-19 . This shortened version of the T2200 is specific to home office expenses and doesn’t require expenses to be explicitly mentioned in the employment contract.

The detailed method allows Canadians to claim certain costs — such as office supplies, utilities and a portion of their rent — but still requires that they keep all supporting documents for those expenses.

“That’s a decision the taxpayer has to make,” Ms. Watkin says. “If they feel they have significantly more employment expenses they can move into the detailed method, which requires a lot more of them, and they have to make sure their employer is going to sign it.”

Ms. Watkin says most Canadians that were required to work from home as a result of the pandemic are likely  to use the same method as last year.

She notes TurboTax’s suite of tax solutions is ready to help do-it-yourself taxpayers make these deductions. For instance, TurboTax Free is designed for people filing simple tax returns, and this year it includes new features such as the ability to import data from the previous year’s TurboTax return. Furthermore, all Canadians g et an upgrade at no added cost when you’re 25 or younger. 

Our team of tax experts will help you understand your taxes and make sure you get the most out of your return.

Deluxe is the latest addition to the TurboTax product lineup this year and is for people who want to maximize tax credits and deductions with slightly more complex tax situations, such as medical expenses and donation claims. Meanwhile,  TurboTax Premier is for those with an even more complex tax situation, including investment income, while TurboTax Self-Employed is for rental property income and more.

“TurboTax makes it really easy to either claim the temporary flat rate method, or walk you through the detailed method,” Ms. Watkin says. “Just go into tax season knowing that it’s similar to last year, you can claim a little bit more, and if you need help your tax software will walk you through it.”

This article was originally published by The Globe and Mail – How to claim home office expenses on your personal taxes as remote work continues

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What is the best place to work? Here's a list of the 10 best Florida-based employers

Florida cities have topped three “best places for jobs” lists since April.

First, a suburb of Orlando took third place on CareerMinds.com’s list of the top 10 cities for those looking for a career change . A month later, in May, three Florida cities ranked on WalletHub’s list of the top 10 U.S. cities for starting a career.

And earlier this month, WalletHub released another rankings list of the best places for summer jobs in 2024, ranking three Florida cities in the top 10. 

Based on these lists, jobs are plentiful in the Sunshine State. But what Florida-based companies are the best employers?

A more recent list from U.S. News and World Report ranked the best Florida-based companies to work for. Here’s the list.

What is the best place to work in Florida?

With Florida being a hotspot for domestic tourists, it probably isn’t very surprising that four of the 10 best companies to work for in Florida are in the hotels, restaurants, travel and leisure industries.

Here are the 10 best Florida-based companies to work for, according to U.S. News and World Report’s rankings list:

• Carnival (Miami) - Best in hotels, restaurants and leisure, ranked in top quality of pay, best companies in the south.
• Darden (Orlando) - Darden is a family of restaurants that Includes Olive Garden, Longhorn Steakhouse, The Capital Grille, Bahama Breeze, Yard House, Eddie V’s, Cheddar’s Scratch Kitchen and Seasons 52. Darden is ranked among the best companies in the south on U.S. News’s list.
• FIS (Fidelity National Information Services in Jacksonville) - FIS is based in Jacksonville and employs more than 55,000 people in almost 60 countries. FIS is a globally respected technology provider for capital markets, retail banking and merchant industries.
• L3Harris (Melbourne) - L3Harris is a defense and aerospace technology manufacturing company that provides tech for air, land, sea, space and cyber domains. L3Harris ranked in top quality of pay, best in manufacturing and among the best companies in the south.
• MarineMax (Clearwater) - MarineMax is a recreational boat and yacht retailer, receiving best in retail and best companies in the south recognitions on U.S. News’s list.
• PetMeds (Delray Beach) - PetMeds is an online pet pharmacy and is ranked among the best companies in the south and the best in personal care, drug and grocery stores. PetMeds also received recognition for having a top work environment.
• Roper Technologies (Sarasota) - Roper is an IT, software and services company that provides tech for niche industries. Roper’s products include Application management software, sensor networks, campus card and cashless systems, laboratory information management solutions, network software and technology-enabled products. Roper is ranked among the best in IT, software and services and the best companies in the south.
• SBA Communications Corporation (Boca Raton) - SBA is a real estate investment trust that owns and operates wireless communications infrastructure. SBA controls assets like towers, buildings, rooftops, antenna systems and other tools to support wireless carriers and digital service providers. SBA ranked among the best companies in the south and received recognition for top quality of pay.
• Spirit Airlines (Dania Beach) - Spirit Airlines also received recognition for top quality of pay and ranked among the best companies in the south.
• Travel + Leisure Co. (Orlando) - Travel + Leisure Co. owns Margaritaville resorts, Wyndham resorts, Sports Illustrated resorts and more. Travel +Leisure Co. received recognition for being among the best in hotels, restaurant and leisure and also ranked among the best companies in the south.

What is a normal salary in Florida?

Depending on where you live in the state and what job you have , living in Florida can be affordable. 

First-time home buyers may want to choose a different state to settle down on a budget and prices for things like groceries and insurance in Florida are some of the highest in the nation , but it isn’t all bad news.

To make ends meet in Florida, you typically don’t have to make more than the national average salary (around $59,000).

According to BankRate and MIT’s living wage calculator , a single adult with no children would need to earn a minimum of $36,848 to make ends meet in Florida. Cost of living is subjective to where you’re located in the state, though. 

For example, residents in some metropolitan areas across southeast Florida need to make $100,000 each year in order to avoid being rent burdened.

How to Become a Travel Agent and Work From Home

Do you love to travel? Are you a master at finding great travel deals?

Becoming a virtual travel agent might be your ideal work at home career path!

Working as a travel agent might seem a little outdated in today's world of Kayak and Airbnb, but in reality, many people still prefer to work with travel agents.

Experienced travel planners help travelers save money, time, and travel-related headaches.

Home-based travel agents generally work for a host agency (a company bonded and accredited by the Airlines Reporting Corporation or the International Airlines Travel Agents Network) as independent contractors.

As a travel agent, you'll earn a commission on the travel arrangements (flights, hotels, rental cars, travel excursions , and more) you book, and you'll often have access to special deals and travel discounts. You can choose to work in a particular niche, such as cruises or business travel, or work with clients looking into a specific type of travel (adventure, Disney vacations, eco-friendly, budget, or luxury travel).

One of the great things about becoming a work at home travel agent is that it's a relatively easy startup business idea, and the costs are low. With a basic home office (including an internet connection, a phone, computer, printer, and website), you can get started with a host agency.

So if you love to travel or if you love to help other people fulfill their vacation dreams, you may want to start a home-based travel agent business!

What Skills Do You Need to Be a Travel Agent?

The basic skills you'll need as a travel agent include attention to detail, excellent research and communication skills, high-level organizational skills, and a knowledge of geography and travel destinations. You'll also need to be tech-savvy and have a solid understanding of programs like Microsoft Office and Google Workspace. 

If you're working as an independent contractor, the host company will usually train you; some host agencies charge a fee, while others do not. While there are travel agent certificate programs that you can take, you may be able to break into a travel role if you have customer service, hospitality, marketing, or sales experience under your belt.

Getting Started as a Work at Home Travel Agent

According to Host Agency Reviews, travel agents with three years of experience make an average of $46,400 per year . However, there are some travel agents making six figures per year. It all depends on your experience, the number of clients you retain, hours worked, and commission and support from your host agency.

Agents who work in specific markets or on particular vacation types (like destination weddings or luxury travel) can become very familiar with their market and, thus, enjoy even greater success. Working in particular markets, like weddings or corporate travel, can also make a big difference regarding salary.

Remote Travel Agent and Consultant Jobs

If starting your own business seems intimidating, many companies within the travel and hospitality industry hire at-home travel consultants, reservationists, and planners for full-time and part-time positions. Best of all, many of these positions come with travel perks!

To start, you may want to explore:

• American Express
• Kemp Travel Group
• Vail Resorts
• Working Solutions
• World Travel Holdings

Exploring Host Agencies

Finding a good host agency is key to getting started as an at-home travel agent. If you're just starting, you'll want to familiarize yourself with host agency options to get a feel for what each can offer.

• American Society of Travel Advisors
• Cruise Planners
• Disney Vacation Planner
• Dream Vacations Advisors
• Dugan's Travel

How to Select a Great Host Agency

When it comes to what they offer their consultants, travel agencies vary significantly. There are many factors to consider besides who offers the best commission.

For example, do you prefer a large agency or a small agency? Locally-based hosting can be easier for new agents who might need extensive support and training. On the other hand, national agencies may offer more flexibility and growth.

Carefully weigh your agency options and perform background research. Sites like Host Agency Reviews and Find a Host Travel Agency can help. They offer tips and ratings for finding the best travel agency that fits your needs.

Perks of Becoming a Travel Agent

Aside from being a fun business opportunity, being a travel agent offers some amazing perks .

If you enjoy travel, you might enjoy taking "FAM trips" or "familiarization trips" to various locales. Cruise lines, hotels, and tour guides know the best way for you to sell their services is for you to try them firsthand. So they offer perks, including complementary and deeply discounted fares, as well as opportunities to use their services and explore all your amazing options.

You can also save big on your own travel with great discounts! You'll score awesome deals before anyone else even hears about them. As a travel agent, you'll have access to discounts because, of course, the more you travel, the more business experience you rack up.

The best part? You can deduct those travel expenses from your taxes as part of your business! You can also deduct things like advertising and expenses related to your clients. This amounts to big tax savings for you!

Other Ways to Make Money in the Travel Industry

If you love the idea of working and traveling, but you're unsure about becoming a travel agent or consultant, there are many other options available.

Traveling to another country as an Au Pair is a great option if you enjoy working with children. When you work as an Au Pair, you'll live with a family, helping them with household chores and childcare. In return, you'll get free room and board and a small stipend that you can use on your days off. Being an Au Pair allows you to experience life in another country for an extended period of time. Becoming an Au Pair does come with some fees you'll need to pay, such as your flights, travel visa, and insurance.

Customer Service Representative

Customer service is an excellent way to break into the travel industry and work from home! Many companies provide full training for these roles as well as a host of benefits. You can work for airlines, hotels, cruise lines, travel booking sites, and other travel-related sites and industries. For these work from home positions, you'll generally need your own device (laptop or computer) and a high-speed internet connection. Check out this article for a list of hospitality companies that hire remote customer service reps.

ESL Teacher

You've probably heard of being an online ESL tutor , but did you know you can travel to another country to teach English as a second language? Most countries require ESL teachers to have a bachelor's degree and a TEFL (Teaching English as a Foreign Language) certificate. Like being an Au Pair, there will be fees for your flights, travel visa, and insurance. Depending on which host company you use and which country to travel to, your housing may be free or purchased at a reduced cost. How much you can earn will vary as well. For more information on traveling and making money as an ESL tutor, check out the resources below.

• EF (Education First)
• International TEFL Academy

Local Coordinator

If you enjoy working with high school and college students, consider becoming a local coordinator . In these independent contracting roles, you'll work with educational organizations and programs to place and mentor students interested in foreign exchange programs. These part-time positions are a flexible and easy way to make extra money from home. Some programs also offer incentive trips and perks for their local coordinators.

Social Media Marketer Specializing in Travel

Do you love to travel and you're looking for ways to earn money from home, there are plenty of opportunities to take your travel beyond Instagram snaps and shares on Facebook… but if you're really great at social media, you could also become a social media manager in the travel industry! Many of these positions allow you to work from home for a travel-based company, sharing posts and connecting with their customers.

If you prefer to create your own schedule and be your own boss, become a local tour guide! With this idea, you'll need to be in the know about the food, culture, and history of the area you're helping tourists explore. With apps like  Showaround  and  Viator , you can create your tour, book customers, and make money from your travel expertise. You can also look at local tour operators and see if they have any openings for tour guides. Explore this article for more tips on making money as a tour guide .

Travel Writer

Magazines, guidebooks, and websites are often looking for freelance travel writers to contribute their experiences and give readers recommendations. If you have writing and communication skills and you travel often, this might be an excellent option for you.

The income for travel writers varies greatly, but many writers make great money by documenting and sharing their travels. Travel writers, according to ZipRecruiter , earn an average of $24 per hour. I think these numbers sound high, but I wasn't able to find any other stats for how much travel writers really earn.

Travel Blogger

If you prefer to write and document your own travels, start a travel blog ! With blogging, you can make money with affiliate marketing, ad networks, sponsorships, product sales, and more! The great thing about blogging is it's affordable and easy to set up, and there are many free ways to promote your content through social media. My friend, Julie Bonner, has a travel blog where she documents her family's RV travels. In one year, she was able to generate $5,000 a month from her blog, all while traveling the United States and Canada.

Travel Influencer

Have you been documenting your travels on social media? Then make money while traveling the world as a social media travel influencer. Whether your specialty is Instagram , Pinterest, TikTok , or YouTube , you can earn good money through paid sponsorships, advertising, and affiliate marketing. Besides building an engaged audience of followers, you'll need to become skilled at taking photos and videos, editing, and writing captions. How much you can earn as a travel influencer will depend on how many followers you have, your reach, your engagement, and which platforms you're using. According to this article in Vogue , a travel influencer with 1-4 million followers can earn $31,000 per post!

Travel Nurse

If you're a registered nurse , you can sign up to become a travel nurse. These nurses travel to areas where there are nursing shortages in work in a wide variety of settings. Nurses typically work in one location for 13-16 weeks, then move on to another location. Not only is travel nursing a great way to see the country, but it's also lucrative. The average travel nurse can earn $59.66 per hour plus housing stipends. If you're interested in travel nursing, check out these sites for assignments.

If you have a passion for travel, there are many ways you can earn money working in the travel industry. From becoming a work at home travel agent to finding ways to document and share your own travel experiences—there's an opportunity for every traveler out there. Explore your options and pack your suitcase! Check out this post if you're looking for ways to make money while you travel the world!

Holly Reisem Hanna is the Founder and Publisher of the award-winning career website  The Work at Home Woman.

Accessories

Going on vacation these are the best travel essentials for apple devices.

It’s vacation season, and whether you’re heading out of town for some much-needed rest, or just traveling for work as usual, the accessories you travel with can make a world of difference.

Here are the best travel essentials for Apple devices.

Connect to plane’s TV with AirPods or other Bluetooth headphones

For as wonderful as Bluetooth headphones can be, the one place they can disappoint is when you want to watch something on an airplane. In-flight TVs typically require using a standard 3.5mm headphone jack to connect.

That’s where the AirFly SE audio transmitter comes in. AirFly plugs into a standard headphone jack and creates a wireless signal that enables your AirPods or other Bluetooth headphones to connect to the TV. It feels a bit like magic.

Keep your battery charged on the go

Apple no longer makes its iPhone MagSafe Battery, but there’s a much more affordable alternative anyways. Anker’s MagSafe portable iPhone charger attaches magnetically to your iPhone to provide charge on the go. It comes in a variety of great colors, and can be recharged using USB-C.

If you need a lot more charging juice, this portable power bank packs a whopping 26800mah of capacity. It’s a lot of power that can charge a variety of devices, while still being TSA-safe for taking on the plane with you.

Finally, if you’re looking for a convenient Apple Watch charging solution, this keychain Watch charger is the way to go. Snap it on your keychain and charge up as needed throughout the day, then recharge it via USB-C.

Reduce packing clutter

My favorite 3-in-1 charger for my iPhone, Watch, and AirPods just happens to be perfect for travel, too. Rather than dealing with a lot of different charging bricks and cables, this 3-in-1 solution uses a single cable and brick, and can be easily collapsed for taking up minimal space in your bag.

• Hands-on: I finally found the 3-in-1 iPhone charger I’ve been looking for

Another great way to upgrade your packing game, while better protecting your Mac or iPad, is to use a sleeve. I recommend this sleeve for Mac or this one for iPad . It keeps your bag organized, your device safe, and can be taken out for on-the-go outings.

Block out airplane noise

There is no shortage of solid noise-canceling headphones out there. I’m partial to the AirPods Pro 2 , but over-ears will better physically isolate external sounds. You can’t go wrong with any of the following options, ranked from least to most pricey:

• Bose QuietComfort
• AirPods Max

Don’t let your bags get lost

It may go without saying, but a list of travel essentials would be incomplete without the AirTag. Throw one in every bag, on your keys, on any valuable item you’re bringing with you—that way, if something happens you’re not out of luck. You can get a discounted 4-pack or just buy one .

FTC: We use income earning auto affiliate links. More.

Check out 9to5Mac on YouTube for more Apple news:

Ryan got his start in journalism as an Editor at MacStories, where he worked for four years covering Apple news, writing app reviews, and more. For two years he co-hosted the Adapt podcast on Relay FM, which focused entirely on the iPad. As a result, it should come as no surprise that his favorite Apple device is the iPad Pro.

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CRA says you'd better be working from home to claim home-office expenses

Jamie Golombek: A visiting nurse who kept a home office argued he should be able to claim office expenses, but CRA, judge disagreed

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Article content

If you’re an employee who’s in the process of preparing their 2023 tax return, you’ll no doubt soon come to realize that there’s not much tax planning we can do to reduce the tax payable on our employment income, all of which appears on a T4 slip.

CRA says you'd better be working from home to claim home-office expenses Back to video

But if you do incur various expenses for which you aren’t reimbursed by your employer, including expenses for a home office , you may be able to claim a deduction on your return for such expenses.

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Typical deductible employment expenses (if unreimbursed) can include: certain food, beverage and entertainment expenses; out-of-town lodging; parking; office supplies; allowable motor vehicle expenses; and even advertising and promotion expenses. Of course, to be entitled to deduct employment expenses, an employee needs to obtain a copy of a properly completed and signed Form T2200 , Declaration of Conditions of Employment from their employer.

A tax case decided in March involved the deductibility of employment expenses, specifically, those related to the use of a home office and a motor vehicle. The taxpayer was appealing reassessments of his 2015, 2016, 2017 and 2018 taxation years in which the Canada Revenue Agency reduced or denied certain expenses claimed in each of those years.

The taxpayer, a visiting registered nurse, was simultaneously employed by four separate employers in 2015 and three separate employers in 2016, 2017 and 2018. His job was to provide nursing services to individuals in their own homes, or in a retirement or nursing home. During the tax years under review, he provided nursing services six days one week and four days the next week on a rotating basis. Each week included two or three seven-hour night shifts during which he was on standby for patients who required urgent care.

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The night before each workday, his employers would provide a schedule of the patients he was to visit the following day. The taxpayer estimated he visited between 10 and 30 patients during a day shift, and he worked an average of 40 to 45 hours per week, plus the two to three seven-hour night shifts.

Each employer paid the taxpayer a fixed amount for each patient visit, regardless of the nursing services provided. He travelled daily from his south-central Ontario community to visit patients in the Greater Toronto Area. As his various employers didn’t provide him with a place to work, he maintained a home office in his basement, with a fax machine and office supplies, where he held telephone consultations with other medical professionals (for example, doctors) regarding patients, stored medical supplies provided by his employers, and stored the medical records of patients under his care.

To support his claim for home office and vehicle expenses, he submitted copies of the T2200 forms issued by his various employers for each of the taxation years under review, which showed varying percentages of home-office use, from a low of 15 per cent for one employer and “up to 50 per cent” for another, depending on the tax year.

To be entitled to deduct home-office expenses, an employee must be “required by the contract of employment” to maintain such an office as certified by the employer on the T2200. It must also be either where the employee “principally” (more than 50 per cent of the time) performs their duties of employment or, alternatively, used exclusively to meet customers on a regular and continuous basis in the course of employment. (Note that for the 2023 tax year, the CRA said you can claim home-office expenses if your home workspace is where you principally worked for a period of at least four consecutive weeks during 2023.)

The taxpayer argued that since the percentages issued by his employers on the T2200s added up to more than 50 per cent in total, he ought to be allowed to write off his home-office expenses. The CRA disagreed, saying the use of a home office must be determined for each employment, and the percentage of use for each of the separate employments in issue “cannot be simply added together.”

The judge agreed, noting that “based on the T2200s, the total home-office activity would always be 50 per cent or less of all relevant activity because at no time does the percentage of home-office activity for an employer exceed 50 per cent of total activity.” In addition, due to the nature of the taxpayer’s employment activities (caring for patients in their home or in a nursing or retirement home), this “strongly suggests that the greater part of the taxpayer’s employment activities do not take place at his home office. Rather, the taxpayer’s use of his home office is ancillary to and in support of the performance of his nursing duties at other locations.”

The taxpayer also deducted various automobile expenses in each year, which were denied. Under the Income Tax Act, to be able to deduct vehicle expenses as an employee, you must normally be required to work away from your employer’s place of business or in different places, and you must be required to pay your own automobile expenses, as certified on the T2200.

In addition, you must not be the recipient of a “non-taxable” allowance for motor vehicle expenses. An allowance is considered non-taxable when it is solely based on a “reasonable” per-kilometre rate. (For 2023, the Canada Revenue Agency considers a reasonable rate to be 68 cents per kilometre for the first 5,000 kilometres driven, and 62 cents/km after that. In the territories, the rate is four cents/km higher.)

The taxpayer may have been entitled to claim some of these as valid expenses, but he was unable to supply any evidence to back up the expenses he had claimed. He testified he had previously provided the records to the CRA by registered mail, but the CRA never received them, and he was unable to provide any backup documentation in court.

This proved to be fatal for the taxpayer’s claim. “Maintaining books and records is an ongoing obligation in a self-assessing system and the taxpayer’s failure to do so … made it impossible for him to meet the evidentiary burden…to demolish the (CRA’s) assumptions” about the denied expenses,” the judge said citing a prior case.

Jamie Golombek , FCPA, FCA, CFP, CLU, TEP, is the managing director, Tax & Estate Planning with CIBC Private Wealth in Toronto. [email protected] .

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First, they built an ADU ideal for surfers. Now, they’re ready to travel like nomads

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Anyone who has obsessively scrolled through Zillow and Padmapper looking for rentals in Los Angeles knows how difficult it is to find housing in a city where most are renters .

Add popular amenities like parking, laundry, pet accommodations and private outdoor living space to the search, and housing becomes even more tricky.

“You have to be diligent,” says Ben Larson, a 29-year-old commercial real estate broker for Industry Partners who found everything he was looking for. “I got lucky.”

As is often the case, Larson found the perfect rental for him and his dog, Theo, on Zillow.com. However, it was far from a typical apartment listing: a 500-square-foot accessory dwelling unit, or ADU, in the backyard of architect Cameron McNall’s longtime Mar Vista home.

“This place is such a nice sanctuary for us,” says Larson, who has had Theo since his senior year in college. “It’s so nice and comfortable. It’s perfect for one person.”

They spent $354,000 to build a modern ADU. Now they rent it out for $4,500 a month

L.A. architects making the case for communal living built a tiny ADU above their garage. Design choices make the most of 300 square feet with soaring ceilings and inventive storage.

March 12, 2024

When the opportunity came to transform his garage into a one-bedroom, one-bath ADU in 2021, McNall viewed the addition as more than just a way to supplement his retirement.

“Our motivations for making the ADU certainly include extra income,” confesses McNall, who is in his late 60s and collects Social Security benefits. “But I have real problems with suburban land use, and I don’t think it’s right. I embrace the idea that we can increase the density. Aside from making extra income, I feel better about my footprint on the planet.”

“It feels separate,” Ben Larson says of his backyard rental in Mar Vista.

The ADU features an Ikea kitchen and frosted glass windows for privacy.

Now that McNall and his wife, Margi Reeve, have rented the ADU to two separate tenants over the last two years, they say they have enjoyed the arrangement and “feel safer with another person and dog on the property.” But after three decades in L.A., the couple decided in January to rent their four-bedroom main house, which they purchased for $290,000 in 1993, for $7,000 a month. They plan to become nomads and travel.

“While I enjoy Southern California so much, as I age, we crave European pedestrian city life. We will go for six months and then decide if we want to continue,” says McNall.

Twenty years ago, the architect partly renovated the garage by extending its footprint by 30 inches and reframing it to 11 feet high to use as an office. When it came time to build the ADU, which he now rents to Larson for $3,400 a month, McNall started with “a high-ceiling box.” His head start, he says, meant that the extra work involved in adding plumbing and other items was not as expensive as it would have been if he had started from scratch.

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“It was a very nice studio,” McNall adds. “It had an oversize roll-up garage, and I had as many as eight people working there. More recently, I stopped working there and had smaller jobs. I wasn’t using it the way I used to.”

The resulting ADU, which McNall estimates cost around $250,000, is one big room with a flat ceiling that feels open and intimate despite its small floor plan. McNall is a big fan of using Hardie Board and wrapped the exterior in large blank sheets of the easy-care fiber cement siding. He says the average carpenter or homeowner can work with it efficiently. “It’s a material that looks good, is fire resistant and lasts forever,” he adds.

The simple box has a private entrance just beyond a communal space alongside the main house, painted in statement-making bright yellow horizontal stripes. “I painted the house that color because it pleases me and about 70% of the neighbors,” he says. The area includes an outdoor shower, storage for multiple bikes and surfboards and EV chargers for both the main house and the ADU.

McNall describes the ADU, outdoor spaces and main house as interlocking “like a Chinese puzzle.”

Careful to preserve private outdoor space for tenants, McNall designed an open patio in front of the ADU with enough room for a barbecue and outdoor dining table. There is also room for Larson’s surfboards, some gym equipment and a pair of stadium seats from the Chicago native’s beloved Wrigley Field.

“I’m a homebody, and my place is important to me,” Larson says. “This place is super efficient, and I like hosting my family and friends here and grilling outdoors.” The surfer also likes that he is near El Porto Beach and that he lives in a great walking neighborhood for Theo, whom he walks three times a day.

Goodbye carport, hello ADU: A tiny parking spot is reborn as a stunning live-work studio

A 380-square-foot ADU with plenty of storage offers flexibility for a Los Angeles couple and their extended family, including working from home and housing.

Feb. 20, 2024

Just past the sliding glass doors, the open-concept first floor features polished concrete floors and a full-size kitchen outfitted with Ikea cabinets and custom Caesarstone counters installed by the retailer. “It’s a good choice for renters,” McNall says.

The sofa, bordered by a desk and office chair, separates the dining room and kitchen from the living room. Surfboards are mounted on the wall, and skis and golf clubs are propped in a corner next to the stackable washer and dryer.

Although there are no windows on the property-line side of the ADU, windows and a skylight are strategically placed throughout to bring in light and air. “I like having light at all times of day,” McNall says of his expensive window package, which cost around $20,000. There is also a cozy loft space and an adjunct building behind the main house McNall built to regain some of the storage they lost when they built the ADU.

Regarding parking, McNall chose to widen the driveway so that both houses have off-street parking and all occupants can come and go independently. “Single driveway parking does not work well for two units,” he adds.

McNall also frosted the ADU’s glass so tenants wouldn’t look into the main house and vice versa. “We both have total visual freedom, but there’s never that discomfort of looking at each other,” he says. “There is also a social thing where everyone tries to give everyone space.”

Looking to the future, McNall says he and his wife may consider returning someday to live in the ADU rather than the main house, “particularly if we split our time between Los Angeles and Rome.”

But for now, McNall’s compound in Mar Vista is a home base for two families. Just not his.

More Los Angeles ADUs

How L.A. architects designed a 300-square-foot ADU that pulls in $1,750 a month Three rentals and an ADU? A narrow two-story in Venice makes the case for building up They turned their tiny L.A. garage into an ADU rental for steady income. Here’s how Millennials and Gen Z can’t afford homes. Is this prefab ADU a solution? How a Spanish bungalow in L.A. went from sad to sexy (Hint: There’s an ADU rental) She wanted more than a guesthouse for her sister. This tiny ADU in L.A. delivers Tetris-like ADU packs an office, pool house, music room and gym into a tiny space Tiny hideaway inspired by Richard Neutra has terrarium vibes and a rooftop deck This ADU rental with windows galore is a houseplant lover’s dream How an aging Tudor’s ADU reunited a family and brought them closer together

More to Read

Editorial: L.A. can’t become an affordable, livable city by protecting single-family zoning

June 17, 2024

This California city is letting owners sell ADUs as starter homes. Will it be a housing revolution?

June 14, 2024

New rental developments are changing the American dream of suburban homeownership

June 13, 2024

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Lisa Boone is a features writer for the Los Angeles Times. Since 2003, she has covered home design, gardening, parenting, houseplants, even youth sports. She is a native of Los Angeles.

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Travel allowance

Part-time employee.

You may give a part-time employee a reasonable allowance or reimbursement for travelling expenses incurred by the employee going to and from a part-time job. If so, and you and the part-time employee are dealing at arm's length, you do not have to include that amount in the employee's income. This applies to:

• teachers and professors who work part-time in a designated educational institution in Canada, providing service to you as a professor or teacher, and the location is not less than 80 kilometres from the employee's home
• part-time employees who had other employment or carried on a business, and they did the duties at a location no less than 80 kilometres from both the place of the employee's home and the place of the other employment or business

Salesperson and clergy

You may pay a reasonable travel allowance for expenses other than for the use of an automobile (such as meals, lodging, per diem allowance) to a salesperson or member of the clergy. You do not have to include the allowance in the employee's income if it was for expenses related to the performance of duties of the office or employment and the employee is either of the following:

• an agent selling property or negotiating contracts for the employer
• a member of the clergy

Other employees

You have to include reasonable travel allowances in the income of employees, other than a salesperson or member of the clergy, who travel to perform the duties of the office or employment, unless the allowances are received by the employee for travelling away from the municipality and the metropolitan area where the employer's establishment is located and where the employee ordinarily works or reports.

In some situations, you may provide an allowance to your employee for travel (other than an allowance for the use of a motor vehicle) within a municipality or metropolitan area so your employee can perform their duties in a more efficient way during a work shift.

This allowance is not a taxable benefit and can be excluded from the employee's income if all of the following conditions are met:

• The employee travels away from the office
• The allowance is reasonable. The CRA generally considers a value of up to $23 for the meal portion of the travel allowance to be reasonable
• You are the primary beneficiary of the allowance
• The allowance is not an additional form of remuneration

This means that you do not have to include this type of travel allowance if its main reason is so that your employee's duties are performed in a more efficient way during a work shift.

For examples of situations where a travel allowance is considered a taxable benefit, go to  Examples – Travel allowance .

Reasonable travel allowances

Whether an allowance for travel expenses is reasonable is a question of fact. You should compare the reasonable costs for travel expenses that you would expect your employee to incur against the allowance you pay to the employee for the trip.

If the travel allowance is reasonable, you do not have to include it in your employee's income. If it is not reasonable, the allowance has to be included in your employee's income.

For more information, see paragraph 48 in  Interpretation Bulletin IT-522R Archived, Vehicle, Travel and Sales Expenses of Employees .

Your employee may be able to claim certain employment expenses on their income tax and benefit return. For more information, see Employee's allowable employment expenses .

Payroll deductions

If the allowance is taxable , it is also pensionable and insurable. Deduct income tax, CPP contributions, and EI premiums.

Reporting the benefit on the T4 slip

Report the taxable allowance in box 14 "Employment income" and in the "Other information" area under code 40 at the bottom of the T4 slip . For more information, see T4 – Information for employers .

Forms and publications

• Income Tax Folio S2-F3-C2, Benefits and Allowances Received from Employment
• Interpretation Bulletin IT522R Archived, Vehicle, Travel and Sales Expenses of Employees

Page details

iOS 18 makes iPhone more personal, capable, and intelligent than ever

New Levels of Customization and Capability

Photos Gets a Unified View, New Collections, and Customization

Powerful Ways to Stay Connected in Messages

Enhancements to Mail

Big Updates to Safari

Introducing the Passwords App

New Privacy Features Designed to Empower Users

Apple Intelligence Transforms the iPhone Experience

• In Apple Maps , users can browse thousands of hikes across national parks in the United States and easily create their own custom walking routes, which they can access offline. Maps users can also save their favorite national park hikes, custom walking routes, and locations to an all-new Places Library and add personal notes about each spot.
• Game Mode enhances the gaming experience with more consistent frame rates, especially during long play sessions, and makes wireless accessories like AirPods and game controllers incredibly responsive.
• Users get new ways to pay with Apple Pay , including the ability to redeem rewards and access installments from their eligible credit or debit cards. 5 With Tap to Cash, users can send and receive Apple Cash by simply holding two iPhone devices together. 6 Tickets in Apple Wallet bring a richer experience for fans, putting key event information like stadium details, recommended Apple Music playlists, and more at their fingertips. 7
• SharePlay with Apple Music allows even more users to share control of music playing from HomePod, Apple TV, or any Bluetooth-enabled speaker, making listening together more fun and engaging.
• The AirPods experience gets even more personal, private, and convenient with Siri Interactions, allowing AirPods Pro (2nd generation) users to simply nod their head yes or gently shake their head no to respond to Siri announcements. For even clearer call quality, Voice Isolation comes to AirPods Pro, ensuring the caller’s voice is heard in loud or windy environments. AirPods updates also provide the best wireless audio latency Apple has ever delivered for mobile gaming, and add Personalized Spatial Audio for even more immersive gameplay.
• In the Notes app , formulas and equations entered while typing are solved instantly with Math Notes. New collapsible sections and highlighting make it easier to emphasize what’s important.
• In Journal , an all-new insights view helps users keep track of their journaling goals, and the ability to search and sort entries makes it easy to enjoy past memories. Time spent journaling can be saved as mindful minutes in the Health app, and users can log their state of mind right in Journal. A Journal widget is now available for users to quickly start an entry from the Home Screen or Lock Screen, audio recordings are automatically transcribed, and users can export and print journal entries.
• Calendar becomes even more helpful by showing both events and tasks from Reminders . Users can create, edit, and complete reminders right from Calendar, and the updated month view provides an overview of events and tasks at a glance.
• In the Health app , Medical ID has been redesigned to make it even easier for first responders to find the most important information in an emergency. The Health app can help users better understand their data during pregnancy by making adjustments and recommendations to reflect changes in their physical and mental health.
• Emergency SOS Live Video allows users to share context through streaming video and recorded media. In the middle of an emergency call, participating emergency dispatchers can send a request for a user to share live video or media from the user’s camera roll over a secure connection, making it easier and faster to get help.
• The Home app introduces guest access, providing users with easy ways to grant guests control of select smart home accessories, set schedules for when guests can access the home, and more. For an effortless home entry experience, hands-free unlock with home keys leverages Ultra Wideband technology to allow users to instantly open supported entry locks as soon as they are six feet away from their door. With convenient updates to the Energy category, the Home app makes it easier for eligible users to access, understand, and make more informed decisions about their home electricity use.
• Accessibility updates include Eye Tracking, a built-in option for navigating iPhone with just eyes; Music Haptics, a new way for users who are deaf or hard of hearing to experience music using the Taptic Engine in iPhone; and Vocal Shortcuts that enable users to perform tasks by making a custom sound.

Text of this article

June 10, 2024

PRESS RELEASE

The release introduces all-new customization options, the biggest-ever redesign of Photos, powerful updates for staying connected, and Apple Intelligence, the personal intelligence system

CUPERTINO, CALIFORNIA  Apple today previewed iOS 18 , a major release that features more customization options, the biggest redesign ever of the Photos app, new ways for users to manage their inbox in Mail, Messages over satellite, and so much more. Users will be able to arrange apps and widgets in any open space on the Home Screen, customize the buttons at the bottom of the Lock Screen, and quickly access more controls in Control Center. Photo libraries are automatically organized in a new single view in Photos, and helpful new collections keep favorites easily accessible. Mail simplifies the inbox by sorting email into categories using on-device intelligence, and all-new text effects come to iMessage. Powered by the same groundbreaking technology as existing iPhone satellite capabilities, users can now communicate over satellite in the Messages app when a cellular or Wi-Fi connection isn’t available. 1

iOS 18 also introduces Apple Intelligence , the personal intelligence system for iPhone, iPad, and Mac that combines the power of generative models with personal context to deliver intelligence that’s incredibly useful and relevant. 2 Built with privacy from the ground up, Apple Intelligence is deeply integrated into iOS 18, iPadOS 18, and macOS Sequoia. It harnesses the power of Apple silicon to understand and create language and images, take action across apps, and draw from personal context, to simplify and accelerate everyday tasks.

“We are thrilled to introduce iOS 18. It is a huge release with incredible features, including new levels of customization and capability, a redesigned Photos app, and powerful ways to stay connected with Messages. There are so many benefits for everyone,” said Craig Federighi, Apple’s senior vice president of Software Engineering. “This release also marks the beginning of a tremendously exciting new era of personal intelligence with Apple Intelligence delivering intuitive, powerful, and instantly useful experiences that will transform the iPhone experience, all with privacy at the core. We can’t wait for users to experience it.”

iPhone users have new ways to customize the Home Screen, Lock Screen, and Control Center. Users can now arrange apps and widgets in any open space on the Home Screen, including placing them right above the dock for easy access or perfectly framing a wallpaper. App icons and widgets can take on a new look with a dark or tinted effect, and users can make them appear larger to create the experience that is perfect for them.

Control Center has been redesigned to provide easier access to many of the things users do every day, and it gets new levels of customization and flexibility. The redesign delivers quick access to new groups of a user’s most-utilized controls, such as media playback, Home controls, and connectivity, as well as the ability to easily swipe between each. Users can now add controls from supported third-party apps into Control Center to quickly unlock a vehicle or jump right into capturing content for social media — all from one place. The new controls gallery displays the full set of available options, and users can customize how the controls are laid out, including adjusting them to the ideal size and creating entirely new groups.

For the first time, users can now switch the controls at the bottom of the Lock Screen, including choosing from options available in the controls gallery or removing them entirely. With the Action button available on iPhone 15 Pro and iPhone 15 Pro Max, users can quickly invoke controls available in the gallery.

Photos receives its biggest-ever redesign to help users easily find and relive special moments. A simplified, single view displays a familiar grid, and new collections help users browse by themes without having to organize content into albums. Plus, collections can be pinned to keep favorites easily accessible. A new carousel view presents highlights that update each day and feature favorite people, pets, places, and more. Autoplaying content throughout the app brings libraries to life, so past moments can be enjoyed while browsing. Because each user’s photo library is unique, the app is customizable, so users can organize collections, pin collections to access frequently, and include what’s most important to them in the carousel view.

iMessage receives all-new text effects that bring conversations to life by amplifying any letter, word, phrase, or emoji with dynamic, animated appearances. Users can better express tone by adding formatting like bold, underline, italics, and strikethrough. Tapbacks expand to include any emoji or sticker, and now users can compose a message and schedule to send it at a later time.

When messaging contacts who do not have an Apple device, the Messages app now supports RCS for richer media and more reliable group messaging compared to SMS and MMS.

iOS 18 introduces Messages via satellite for the times when cellular and Wi-Fi connections aren’t available. Powered by the same groundbreaking technology as existing iPhone satellite capabilities, Messages via satellite automatically prompts users to connect to their nearest satellite right from the Messages app to send and receive texts, emoji, and Tapbacks over iMessage and SMS. 3 With Dynamic Island, users always know when they are connected to a satellite. Because iMessage was built to protect user privacy, iMessages sent via satellite are end-to-end encrypted.

Later this year, Mail will introduce new ways for users to manage their inbox and stay up to date. On-device categorization organizes and sorts incoming email into Primary for personal and time-sensitive emails, Transactions for confirmations and receipts, Updates for news and social notifications, and Promotions for marketing emails and coupons. Mail also features a new digest view that pulls together all of the relevant emails from a business, allowing users to quickly scan for what’s important in the moment.

Safari, the world’s fastest browser, 4 now offers an even easier way to discover information on the web with Highlights and a redesigned Reader experience. Using machine learning, Safari can surface key information about a webpage. For example, users can review a summary to get the gist of an article; quickly see the location of a restaurant, hotel, or landmark; or listen to an artist’s track right from an article about the song or album. Reader has been redesigned to offer even more ways to enjoy articles without distraction, with a summary and table of contents included for longer articles.

Building on the foundation of Keychain, which was first introduced more than 25 years ago, the new Passwords app makes it easy for users to access their passwords, passkeys, Wi-Fi passwords, and verification codes. The app also includes alerts for users regarding common weaknesses, such as passwords that are easily guessed or used multiple times and those that appear in known data leaks.

iOS 18 gives users even more control with tools to manage who can see their apps, how contacts are shared, and how their iPhone connects to accessories.

Locked and hidden apps offer users peace of mind that information they want to keep private, such as app notifications and content, will not inadvertently be seen by others. Users can now lock an app; and for additional privacy, they can hide an app, moving it to a locked, hidden apps folder. When an app is locked or hidden, content like messages or emails inside the app are hidden from search, notifications, and other places across the system.

iOS 18 puts users in control by letting them choose to share only specific contacts with an app. In addition, developers now have a way to seamlessly connect third-party accessories with iPhone without letting an app see all the other devices on a user’s network, keeping a user’s devices private and making pairing seamless.

Deeply integrated into iOS 18 and built with privacy from the ground up, Apple Intelligence unlocks new ways for users to enhance their writing and communicate more effectively. With brand-new systemwide Writing Tools built into iOS 18, users can rewrite, proofread, and summarize text nearly everywhere they write, including Mail, Notes, Pages, and third-party apps.

New image capabilities make communication and self-expression even more fun. With Image Playground, users can create playful images in seconds, choosing from three styles: Animation, Illustration, or Sketch. Image Playground is easy to use, built right into apps like Messages, and also available in a dedicated app.

Memories in Photos lets users create the stories they want to see just by typing a description. Apple Intelligence will pick out the best photos and videos based on the description, craft a storyline with chapters based on themes identified from the photos, and arrange them into a movie with its own narrative arc. In addition, a new Clean Up tool can identify and remove distracting objects in the background of a photo — without accidentally altering the subject.

With the power of Apple Intelligence, Siri takes a major step forward, becoming even more natural, contextually relevant, and personal. Users can type to Siri, and switch between text and voice to communicate with Siri in whatever way feels right for the moment.

With Private Cloud Compute, Apple sets a new standard for privacy in AI, with the ability to flex and scale computational capacity between on-device processing, and larger, server-based models that run on dedicated Apple silicon servers. When requests are routed to Private Cloud Compute, data is not stored or made accessible to Apple and is only used to fulfill the user’s requests, and independent experts can verify this privacy.

Additionally, access to ChatGPT is integrated into Siri and systemwide Writing Tools across Apple’s platforms, allowing users to access its expertise — as well as its image- and document-understanding capabilities — without needing to jump between tools.

Additional features in iOS 18 include: 

Availability

The developer beta of iOS 18 is available through the Apple Developer Program at developer.apple.com starting today, and a public beta will be available through the Apple Beta Software Program next month at beta.apple.com . iOS 18 will be available this fall as a free software update for iPhone Xs and later. Apple Intelligence will be available in beta on iPhone 15 Pro, iPhone 15 Pro Max, and iPad and Mac with M1 and later, with Siri and device language set to U.S. English, as part of iOS 18, iPadOS 18, and macOS Sequoia this fall. For more information, visit apple.com/ios/ios-18-preview and apple.com/apple-intelligence . Features are subject to change. Some features are not available in all regions, all languages, or on all devices. For more information about availability, visit apple.com .

• Messages via satellite will be available in iOS 18 along with Apple’s existing satellite features in the U.S. on iPhone 14 and later.
• Users with an eligible iPhone, iPad, or Mac, and Siri and device language set to English (U.S.) can sign up this fall to access the Apple Intelligence beta.
• SMS availability will depend on carrier. Carrier fees may apply. Users should check with their carrier for details.
• Testing was conducted by Apple in May 2023. See apple.com/safari  for more information.
• The new Apple Pay features are available on cards from participating banks and card providers in certain markets. Subject to eligibility and approval.
• Apple Cash services are provided by Green Dot Bank, Member FDIC, and only available in the U.S. on eligible devices. Learn more about the terms and conditions . To send and receive money with an Apple Cash account, users must be 18 and a U.S. resident, or if under 18, part of an Apple Cash Family account. Tap to Cash transaction limits are subject to change, including lowering limits, at any time during the developer or public betas without notice.
• Ticket enhancements in Apple Wallet are available for events from participating ticket issuers.

Press Contacts

Nadine Haija

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Tania Olkhovaya

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Apple Media Helpline

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