Blanchard v. The Queen, 92 DTC 6585, [1992] 2 CTC 403 (FCTD) -- summary under Paragraph 6(1)(b)

The taxpayer would not have accepted employment at Fort McMurray if his employer had not provided an arrangement under which a nominee of the employer ("Northward") sold a home to the taxpayer under a long-term agreement of purchase and sale. In finding that a payment made seven years later by Northward to the taxpayer in order to eliminate its contingent obligation to buy back the taxpayer's home was not an allowance for purposes of s. 6(1)(b), Jerome A.C.J. noted that the amounts were paid in satisfaction of a previous contractual obligation and were not intended for the taxpayer's personal gain or to underwrite personal extravagances; and were intended to reimburse him for the loss of rights.