28 September 2000 Internal T.I. 2000-0041017 F - ALLOCATION POUR LOGEMENT -- summary under Paragraph 6(1)(b)

The taxpayer, who was assigned to an office outside Quebec but continued to rent an apartment in Quebec, was taxable on an allowance received to cover housing costs. The Directorate applied the position in Income Tax Technical News No. 6 that although the reimbursement of moving expenses may not be a taxable benefit when the move results from a change of workplace, “amounts paid in the same type of situation but which serve to compensate an employee for an increase in the cost of living at the new location are taxable either as an allowance for personal or living expenses or as a benefit received or enjoyed by the employee.”