Yes, that's exactly it, because if a company hires someone from, say, Ontario to work in northern Alberta, the plane ticket could be considered a taxable benefit. I don't think the employee leaving home considers they're enriched by that, so if they were not taxed on that and if it were neutral, it would encourage more Canadians to move to take the jobs we have to offer and not stay on unemployment.
I think the government would probably find that revenue-neutral, or maybe in their favour.