Employee travel before relocating and fees for change of vehicle registration

Some reimbursements associated with an employee living-away-from-home or relocating are exempt. This exemption may apply to the costs of a journey undertaken in order to find suitable accommodation prior to the actual employment relocation if the employee has already accepted an offer to transfer. However, the cost to change motor vehicle registration when living-away-from-home or relocating is not exempt and reimbursement constitutes an expense payment fringe benefit.

    Last modified: 17 Jul 2012QC 21998