23 January 2008 External T.I. 2007-0236051E5 F - Frais de relocalisation -- summary under Paragraph 6(1)(a)

Regarding whether amounts paid to an employee to compensate for the expenses incurred in a relocation from employment in Seattle to employment in Montreal, as well as financial losses incurred, and for the inconvenience caused by the move, CRA stated that reference should be made to IT-178R3, IT-470R and T4130, Employers' Guide - Taxable Benefits and Allowances.