Principal Issues: Whether a sabbatical leave plan (Plan) having certain features would be a salary deferral arrangement (SDA)
Position: Yes, the Plan would likely be an SDA; general comments provided with respect to the application of the SDA rules to the Plan.
Reasons: The Plan would not meet the requirements of paragraph 6801(a) of the Regulations, nor any other exclusion in the SDA definition in subsection 248(1) of the Act.