5 October 2018 APFF Roundtable Q. 7, 2018-0768781C6 F - Avantage en vertu d’un emploi -- summary under Paragraph 6(1)(a)

CRA declined to comment on the treatment of amounts paid for the travel of spouse and children of a professor spending sabbatical time overseas for teaching or research purposes, noting that there was a failure to specify “whether the amounts paid are for the performance of the duties of an office or employment, whether they are a reimbursement or an allowance, and whether they are paid for travel or instead as moving expenses.”