If you’re being temporarily transferred due to your employment and receive a housing allowance to pay for your lodgings while you’re away, the allowance will normally be considered a taxable benefit for Canadian income tax purposes. However, the allowance will not be included in your taxable income if it is for board and lodging at, and transportation to, a temporary work site that is more than 80 km from your home or a “remote work site” that is remote from any established community. To qualify your regular home must be available for your occupancy. If you rent it out for the duration of your posting the allowance will be subject to income tax.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."