23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)

re taxability of relocation allowances paid equally by the individual's employer and Agriculture Canada.

Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an employer for purposes of the requirement to withhold tax and to report the benefit on a T4 supplementary slip.

Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an employer for purposes of the requirement to withhold tax and to report the benefit on a T4 supplementary slip.