When you transfer an employee from one of your places of business to another, the amount you pay or reimburse the employee for certain moving expenses is not a taxable benefit. This includes any amounts you incurred to move the employee, the employee's family, and their household effects. This also applies when the employee accepts employment at a different location from the location of their former residence. The move does not have to be within Canada.
Also, if you pay certain expenses to move an employee, his or her family, and their household effects out of a remote work location when his or her employment duties are completed, the amount you pay is not a taxable benefit.