14 September 2000 Internal T.I. 2000-0035797 F - ALLOCATION DE SEJOUR -- summary under Subparagraph 6(6)(a)(i) Before discussing the conditions that would need to be satisfied for allowances paid under an internship program to cover foreign living expenses to be excluded under s. 6(6)(a)(i), the Directorate first noted, regarding the s. 6(6) exception, that:
