In 2020 CRA announced a series of positions in respect of employer-provided benefits relating to commuting and parking costs, as well as computers and home office equipment. On January 4, 2022 CRA updated their webpage to announce that these positions would be extended to December 31, 2021.
CRA clarified that up to $500 in total for computers or office equipment can be reimbursed for the March 15, 2020 to December 31, 2021 period in total. For example, if $400 was already reimbursed in 2020, only the next $100 in 2021 could be reimbursed without being taxable to the employee.
More information can be found at: Employer-provided Benefits and Allowances: CRA and COVID-19 – Canada.ca