Assistance Granted to an Employee Who Relocates

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Any amount you pay to an employee (including the value of any assistance you provide to the employee) for the acquisition, use or right of use of a residence is taxable.

For example, you may pay an employee an amount (or provide an employee assistance) so that he or she can pay or reimburse:

  • mortgage interest;
  • property taxes;
  • insurance;
  • costs incurred to keep the former residence in good condition after the move;
  • higher mortgage interest or bridge financing required with respect to the new residence.

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