14 September 2000 Internal T.I. 2000-0035797 F - ALLOCATION DE SEJOUR -- summary under Subparagraph 6(1)(b)(iii)

Regarding whether allowances paid under an internship program to cover foreign living expenses would be excluded under s. 6(1)(b)(iii), the Directorate stated that “an amount can generally be considered a representation allowance where it is paid to an employee who is transferred or posted abroad and incurs additional expenses as a result” and indicated that there was insufficient information to determine whether an “equalization allowance” so qualified.