Bergeron v. The Queen, 2011 DTC 1098 [at at 534], 2010 TCC 56 -- summary under Subsection 6(6)

The taxpayer was paid over $60,000, equal to half his salary, as a living allowance to cover his increased costs of living while in France. Lamarre J. found that, because the taxpayer could not establish that the allowance was not in excess of a reasonable amount, the allowance could not be excluded from income under s. 6(6).