New CRA Guidelines for Remote Workers in 2025

Previously, an employee’s POE was based on their physical workplace. However, with remote work on the rise, the CRA now includes situations where employees don’t physically report to an employer’s establishment but are connected to it through a “full-time remote work agreement.”

A “full-time remote work agreement” applies when:

• The employer allows the employee to work remotely full-time.
• The work takes place outside any of the employer’s physical locations.

To determine if an employee is “attached” to an employer’s establishment, the CRA considers factors like the employee’s previous workplace, where instructions or materials are received, and where work-related meetings typically occur.