When the taxpayer's employment was terminated, he was reimbursed by his employer for the cost of his home notwithstanding that that cost exceeded the fair market value of the home at the time by $91,870. He then relocated to Ottawa.
Given that the taxpayer sold his home to his employer because his employment was terminated and not because he relocated to Ottawa, the loss for which he was reimbursed was not an eligible housing loss, and was deemed to be a benefit under s. 6(19).