In PowerShell 4 (3+ actually) the easiest way is to use the Using
scope modifier:
Invoke-Command -ComputerName winserver -ScriptBlock {
Get-FileHash E:\test\$Using:dest.zip -Algorithm SHA1
}
For a solution that works with all versions:
Invoke-Command -ComputerName winserver -ScriptBlock {
param($myDest)
Get-FileHash E:\test\$myDest.zip -Algorithm SHA1
} -ArgumentList $dest