The video itself shows you exactly how it's done. Take images separate them in the foreground, middleground and background elements (possibly in Photoshop), then stack them in 3-D space and move the camera through the shot.
The real trick here is the right kind of image to start with. If you want to look for some tutorials look for 2 1/2 D or projection mapping. Just be aware that way more than half of the tutorials that I have seen present overly complex and convoluted solutions. The very hardest part of this kind of project is finding or creating the right kind of images in the first place. Once you have the right kind of image it is a pretty straightforward operation to separate and lineup the images in after effects 3-D space. From that point forward is just a matter of your skill in manipulating and animating the camera.
Rick, thank you for the light explanation but as I mentioned in the post, I know nothing about AE. So when you say stack them in 3-D space are you talking about the 3-D column in the composition panel?
I am definitely using a psd source file. Is this not the RIGHT KIND OF IMAGE? One exactly like the video. I am wanting to show the layers in Photoshop in a 3-D fashion just like the video. I found this video but when I do what it says I am not really seeing the effects he is seeing. My layers begin to overlap each other as the camera moves left to right. That is not what I want. in the video example, he was somehow able to spread apart his layers without the images scaling. When I try to move one ov my layers away from the other in 3D space, it begins to scale. I realize you may want this in 3D, but not this pseudo 3D effect or am I completely wrong.