Work From Home Agreement & Policy

The Government of Canada has two options available for a home office expense deduction through the Canada Revenue Agency (CRA).

Here are two links that outline the options that are available. We encourage you to have a careful read of both and review the supplemental information each contains in order to choose the option that works best for you.

General Information about the home office expense deduction:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/work-space-home-expenses.html

Simplifying the process for the home office expense deduction:

https://www.canada.ca/en/revenue-agency/news/2020/12/simplifying-the-process-for-claiming-a-deduction-for-home-office-expenses-for-employees-working-from-home-due-to-covid-19.html

The Canadian Mental Health Association, Kelowna (CMHA Kelowna) Branch supports a variety of work arrangements for employees to achieve the Branch’s strategic goals. For most roles, the Branch has office space for employees to come into work on a daily basis. Regardless of availability of office space, the Branch is also open to flexible work arrangements, allowing an employee to work offsite if their role allows them to achieve work duties and business objectives with such an arrangement. These arrangements should be predictable and pre-arranged with the employee’s supervisor / manager and agreed upon through the Leadership Team, rather than ad-hoc, to ensure business continuity and shared understanding. Working offsite is not an entitlement. The suitability of offsite working arrangement will vary according to specific operational requirements or employee circumstances. Employees must be performing satisfactorily prior to being approved and must maintain their performance. Safety and confidentiality of information must be safeguarded in any and all working from home arrangements.

This policy applies to all CMHA Kelowna employees who would like to work from home based on Ad hoc requests (as and when requested in advance), regularly (one or more times a week) or from a home based office (usually requested by the employer). Employees are allowed to work from home only if their job duties permit it. For example, employees who are obliged to come in direct physical contact with program participants, donors and/or customers are not eligible to telecommute for the portion of their work dedicated to such contact. But, employees who carry out most of their work on a computer can occasionally work offsite.

A request from an employee to work from home for a brief period of time to respond to an immediate need. It is not a regular ongoing arrangement and is pre-approved by their respective manager. For example, time required to write proposals, project related material, briefs, etc.

The primary office is located in the employee’s home. This arrangement is typically at the request of the employer.

NOTE: A T2200 form can be issued by CMHA Kelowna along with the annual T4’s to claim home office expenses if the employee adheres to all home office guidelines provided by Canada Revenue Agency (CRA) for salaried employees. Part of this requirement is that the employee complete the majority of work from their home (greater than 50%). As per the CRA guidelines, the space being claimed must be used for work purposes only. If an employee has a desk/office provided by CMHA Kelowna, and works the majority of their time from the office, but chooses to work from home occasionally, they would not be eligible to claim a home office. Please refer to this link to determine employee eligibility and what expenses they are able to claim:
Work Space in the Home Expenses

The location an employee would work if they were not a virtual worker and have a designated workspace at one of our CMHA Kelowna locations.

An employee who works from home one to three days per week as well as in a space provided by CMHA Kelowna on a regular basis. A formal telecommuting agreement is required between the employee and manager that outlines the expectations, requirements and liabilities for Virtual Workers wishing to regularly work offsite.

Offsite work arrangements are determined and approved on a case-by-case basis by the
employee’s manager, further to an employee’s request. The direct manager will consult with
the HR Manager and department Manager/Director if required. We advise both employee and manager to consider these elements before asking / approving offsite working:

• Is the employee eligible by nature of their job?
• Are there any cybersecurity and data privacy concerns?
• Will collaboration with the employee’s team become difficult?
• Does the employee have the necessary equipment or software accessible to them at
  home?
• What are the conditions of employees’ home or alternative place of work (noise,
  internet connection etc.?)

Offsite work arrangements shall not affect the employees employment terms. If working offsite has any effect on compensation and benefits, then the arrangement cannot be accommodated.

For Virtual Workers and Home Based Offices, the day should be structured as if working in an office environment. The employee is expected to work a regular work day in a set schedule with appropriate business hours for the role with a set start, lunch and end time.

Health and safety considerations must be reviewed prior to determining whether or not a telework arrangement is appropriate. If all parties agree to a telework arrangement, the health and safety checklist must be completed and included as part of the written agreement about the arrangement.

CMHA Kelowna is committed to creating a healthy and safe work environment for everyone that works or accesses services with us. This commitment and duty also extends to employees who work off site. Employees are responsible for setting up an appropriate work environment within their home, which provides the same level of safety and security as the regular work office.

We encourage you to review the ergonomics information and the “Setting up the Home Office” section.

When an employee is injured while in an offsite working arrangement, they must comply with the normal reporting requirements for any work-related accident as outlined in branch policies and procedures. Employees should first treat or seek treatment for the injury, and then report the injury to their supervisor, just as they would if they were injured at the office. CMHA Kelowna is not responsible and assumes no liability for any injuries to family members,
visitors, and others in the employee’s home or any other offsite work location.

Telecommuting employees that are injured while working in offsite work location are eligible to apply for WorkSafeBC benefits. While WorkSafeBC assesses each case individually based on its circumstances, generally the injury must have occurred in the course of telework and/or in the offsite workplace, which WorkSafeBC defines as the actual space where work is conducted, during the time when work is being done.

Since the employer-employee relationship remains unchanged, the employee’s access to
certain benefit plans, such as disability insurance remains the same. When an employee is ill or injured and unable to work, they must comply with the normal procedures for absences due to illness and injury.

Workplace violence is managed under the Human Resources Policy Handbook. All employees (including those working in an offsite arrangement) must report incidents of violence that occur in the workplace, as well as behaviors (including uncivil or harassing behaviors) that may indicate a risk of workplace violence.

Telework employees are subject to all of the same policies and procedures and expected standards of conduct as all other Branch employees.

Before a telework arrangement will be authorized, managers must ascertain, through the Home Office Safety Checklist whether the proposed offsite workplace is a safe environment. The telework agreement will not be approved if the manager determines that there is predisposed risk of violence to occur.

If an employee reports an act of violence or threat of violence, manager; or person it was reported to, must notify Human Resources and the Executive Director. A decision will be made, based on the risk, whether or not the telework agreement should be continued. If you ever have an immediate fear for your safety, call the police at 911.

When an employee is working at home, they are often working alone. Working alone under certain circumstances can increase the risk to health and safety. To address these circumstances, CMHA Kelowna has a Working Alone Policy that accurately describe the process and monitoring requirements.

Under these policies, working from home is classified as low risk. However, the employee and manager should establish a contact schedule. This schedule should be laid out in the telework agreement, and include who to contact, when contact will be made, and the preferred method of communication.

For health and safety reasons, employees cannot have work meetings with program participants, other employees or other work related contacts in their homes. This restriction must be included in the telework agreement.

Offsite Work Arrangements will formally be evaluated semi-annually for all employees with such arrangements. CMHA Kelowna reserves the right to discontinue, adjust or change the offsite work arrangement at any time due to changing business needs or changes in the requirements of the role.

When employees plan to work from home, this procedure must be followed:

1. Employees file a request through email to their supervisor and/or Manager, copying in Human Resources.
2. Their manager must review their request considering all elements outlined above and will provide approval or denial for their request.
3. If the offsite work arrangement spans for more than a couple of weeks, the supervisor, manager and team members should meet to discuss details and set specific goals, schedules and deadlines.
4. If the request is approved, the employee and supervisor / manager will then document and sign the Offsite Work Agreement in sufficient detail to outline how the requirements of this policy will be met including, but not limited to, the safety of the offsite work environment. An Offsite Work Agreement does not alter an employee’s employment relationship with CMHA Kelowna or the employee’s obligation to observe all applicable policies and procedures. All existing terms and conditions of employment remain the same as they would be if the employee worked at their regularly assigned location. This includes, but is not limited to, the job description, salary, benefits, vacation and leaves.
5. Employees who need to work from home for unforeseen reasons (e.g. temporary difficult commute) should file their request as soon as possible, so managers can consider and approve it.

1. At least every three months, the employee and their supervisor / manager will discuss the Offsite Work Arrangement to evaluate if the arrangement continues to work for the employee and the Branch.
2. The results of this discussion will be documented in the form of an email or letter sent to the employee from their supervisor and kept on record in the employee’s HR file.
3. Failure to complete this evaluation every three months in no way restricts the employer’s ability to terminate offsite work arrangements at any time.

Employees must ensure their home office is a comfortable, healthy and safe environment. The main criteria for a home-based office are comfort, function, health, safety, accessibility, and privacy for disturbance-free professionalism.

The employee is expected to use their own equipment and they are responsible for the supply, maintenance and repair of that equipment unless they have been issued a laptop by the Branch as part of the regular equipment issued to do their job. The Branch will not be responsible for any costs that are associated with the employee using their home as an alternative worksite; for example, home maintenance, insurance, internet or telephone connection and additional hardware, or utilities.

In the exceptional circumstances where the Branch provides equipment for the employee working from home, the Branch will assume the responsibility for normal maintenance and repair of that equipment subject to appropriate use.

Below are some common considerations in setting up a home office that the employee and manager should review with one another.

The employee will need a desk or table that’s large enough to hold the materials used for their work. Having a work surface that is too high or too low can affect their overall posture and body positioning, and can cause undue strain and aches. The chair and/or work surface height should be adjusted according to each individual’s body specifications and type of work performed.

The employee must make sure that they have a comfortable chair – this is probably the most important piece of work furniture. The seat should be adjustable, have a backrest shaped to support their lower back, and a swivel mechanism to avoid twisting. They should try to find a chair with castors (wheels), for easy movement, and a non-slip, breathable seat fabric.

Make sure the home office has good lighting. Lighting is rated as a top environmental factor affecting productivity. Good lighting can help avoid eye fatigue and shadows that hamper work and can contribute to stiffness and aches in the shoulder and neck area if trying to read something under poor lighting conditions.

The employee should choose a well-ventilated room that can be maintained at a comfortable temperature year-round.

The employee must avoid dangerous electrical practices such as overloading circuits or modifying three-prong plugs to fit two-prong outlets. There is also a risk of data loss without suitable power circuitry and surge protection to guard electronic equipment from power surges and blackouts.

When the employee arranges their home office workspace, they should place their equipment so that they don’t have power cords and telephone lines trailing across the floor and creating hazards.

If equipment must be moved around, it must be done so carefully, to avoid injury, or damage to your equipment. The employee must remember that not all components of their office need to be in the same room, or space, as long as everything is conveniently located.

Maintaining communication is an integral part of a successful telework arrangement. The employee must consider the importance of tools such as voicemail, email, electronic calendar, laptop computers, remote internet access, shared electronic folders and files, flash drives, and cell phones, and to ensure they know how to use them and that they work effectively at the offsite work location. Contact Operations early on in the process for assistance with equipment or networking needs.

If an employee works with confidential information at their home office, they need to ensure that they have secure storage to protect this material and reduce the risk of loss to the Branch.

When working from home, it is the employee’s responsibility to ensure that they are fit for duty. This requires abstinence from recreational substances (i.e.: Alcohol, Marijuana) when performing their duties. If they are on prescribed medications that could interfere with their duties, it is a WorkSafe BC requirement that they disclose the impairment to the HR Manager in order to assess if an accommodation is required.

When employees work from home, friends and family may not understand the demands that are required of them. The employee will need to advise them that although they’re at home, they are still working.