CRA thinks that 2013 income should stay the same.
CRA thinks that when employee returns relocation pay in 2014, it is considered as an employment expense which can be deducted from her 2014 income.
CRA thinks that 2013 income should stay the same.
CRA thinks that when employee returns relocation pay in 2014, it is considered as an employment expense which can be deducted from her 2014 income.