19 May 2010 External T.I. 2009-0342651E5 F - Remboursement de dépenses et allocations -- summary under Paragraph 6(1)(b)

Allowances paid in lieu of paying moving or real estate agent expenses are allowances that the employee includes under s. 6(1)(b) except that as per Guide T4130, the first $650 is not taxable since it is considered to be a reimbursement of expenses incurred by the employee for an employment-related move.