Bériault v. Canada, 2004 DTC 6522, 2003 FCA 430 -- summary under Paragraph 6(1)(b)

A lump sum of $65,120 that the taxpayer received from his employer as a result of his transfer from Montreal to Toronto was an allowance within the meaning of s. 6(1)(b) given that the amount did not correspond to the amount of the expenses or loss incurred by the taxpayer, and he had no obligation to account to his employer for his costs or actual expenses.