Suffolk v. The Queen, 2010 DTC 1201 [at at 3509], 2010 TCC 295 (Informal Procedure) -- summary under Paragraph 6(1)(a)

When the taxpayer moved her employment from Australia to Canada, her employer reimbursed her for the cost of purchasing various new appliances, as her Australian appliances operated only at 240 volts. In light of the distinction drawn in the Phillips case between payments made by an employer to an employee in relation to expenditures in the new location, and payments made to reimburse losses incurred by the employee as a result of a move (with only the latter being potentially non-taxable receipts), and in light of the fact that the goods left in Australia still had significant economic value, the payment made to the taxpayer was taxable.