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On January 2, 2022, Polly Ester was transferred from Vancouver to Kingston by her employer to accept a position as sales manager with CGA Limited. She was employed there until March 31, 2022. Details of the 2022 T4 from CGA Limited were as follows: T. When Polly arrived in Kingston, she and her family were unable to find a house to purchase until February 1, 2022. CGA Limited provided an apartment for her and her family for the month of January at no-charge. The fair rental value of the apartment was $1,200.00 (per month). CGA Limited also reimbursed her for moving costs in the amount of $4,500. Polly was required by the terms of her employment contract to provide her own vehicle for business use. She leased a car for the three-month period at a cost of $850 per month plusHST @13\%. This amount does not include insurance. She drove the car a total of 9,000 kilometers of which 7,200 kilometers were for business use. Polly paid the total operating costs in the amount of $950. CGA Limited paid her a vehicle allowance of $0.58 per kilometer driven for business use