1993 Administrative Letter 9334736 F - Employer Reimburse GST on New Home Upon Relocation -- summary under Paragraph 6(1)(a)

Since the GST payable on the purchase of a new home forms part of the cost of that new asset, any reimbursement thereof by the employer in connection with an employee relocation will be included in income in the same manner as other costs of acquiring a new residence, such as decorating, appraisal fees, new home warranty fees and finder's fees.