The Queen v. Côté, 99 DTC 5788, 1999 CanLII 8469 (FC) (FCTD) -- summary under Paragraph 6(1)(b)

The taxpayer, who was a senior Quebec civil servant, was taxable on a lump sum equal to four weeks' salary that compensated him for expenses of a compulsory move from Quebec City to Montreal given that the amount qualified as an allowance (i.e., a limited and predetermined amount that was paid to cover personal expenses in lieu of reimbursement and for which there was no obligation to account).