Rio v. Canada (Attorney General), 2004 DTC 6079, 2003 FCA 396 -- summary under Paragraph 6(1)(b)

By services, 28 November, 2015

Payments to the taxpayer of a monthly accommodation allowance, a monthly cost of living allowance and a "monthly function" allowance while he was in Toronto constituted predetermined amounts that did not correspond to the actual amount of the expenses incurred by him and he could use the allowances as he chose. Accordingly, the allowances were required to be included in his income under s. 6(1)(b).

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