ABC hired Bob to replace the previous salesperson. ABC agreed to provide him with financial support of up to $40,000 to cover his relocation and Bob wonders how to treat the move on his tax return.

Could you please provide him advice based on the following details. The corporate tax implications will be address by our tax manager.

Bob has requested reimbursement

Movers					15000
Legal Fee related to sale of former home					6000
Real estate commission on sale of former home					22500
Loss on Sale of former home					30000
Gas and Meal					0
The receipt for gas and meals were lost during the move. Bob, his wire and their two children made two trips both the same day
Bob did not incur legal fee to purchase a new home because his family decided to rent at the new location
Bob former home was 100km away from ABC's office and his new home is only 5 km away from ABC's office, which both location in alberta