In finding that the taxpayer, who moved from a job in Aylmer, Quebec to Toronto, received a taxable benefit when his new employer paid to him the difference between the cost to him of a clearly inferior home in Oakville and the value of his previous home, Noël J.A. stated (at p. 5281):
"The Revenue Department is not concerned with the use, whether good or bad, that the applicant may have made of the financial assistance he received. What matters is the existence of a benefit which is quantifiable in monetary terms."