A directive regarding moving expenses of Quebec government employees provided that such employees were to be paid a lump-sum allowance equivalent to 2 weeks' salary to compensate for expenses related to the move, such as carpets, disconnection and connection of electrical appliances, cleaning, etc. – but further provided that in special justifiable circumstances, reimbursement of the following allowances could be authorized: a) a compensatory allowance for the self-moving of furniture, equal to 50% of the estimate of a moving firm, b) a compensatory allowance for the self-sale of the residence, established at 3% of the sale price, and c) in the event that the employee waived the employee’s right to the reimbursement of moving expenses, a compensatory allowance for additional moving expenses equaling 50% of the following: certain related expenses, real estate agent fees equivalent to 6% of the residence’s municipal evaluation, notary fees of $850 and the amount of a moving company estimate.
The Directorate indicated that these were to be included in the income of recipients under s. 6(1)(b) as allowances, but noted its position per the T4130 Guide that the first $650 of such allowances was to generally be treated as a reimbursement of expenses incurred by the employee as a result of the move.