Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
7-912290 24(1)
Re: Deferred Salary Leave Plan
We are writing in reply to your letter of June 7, 1991, to the Kitchener District Taxation Office which was forwarded to us on August 1, 1991. You asked whether the Department could confirm that a leave of absence from February through June 1992 would satisfy the conditions for deferred salary leave plans.
Regulation 6801 of the Income Tax Act requires that a leave of absence must be for a minimum of six months (unless it is for the purpose of full-time attendance at a designated educational institution). The Department recently changed its interpretation of the Regulation, however, and now permits a teacher to include in the calculation of the leave of absence the period between semesters where a teacher is employed but not normally required to report for work. Therefore, if you are employed in either January or July, one of these months can be counted towards the six month minimum leave even though you would not normally teach in that month or otherwise report for duty.
This letter may be used as confirmation to the that your leave of absence will meet the conditions of the Income Tax Act if at least one of the months of January or July, 1992 is included.
Yours truly,
for DirectorFinancial Industries DivisionRulings Directorate
c.c. Source Deductions — Rulings Kitchener District Office
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© Her Majesty the Queen in Right of Canada, 1991
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© Sa Majesté la Reine du Chef du Canada, 1991
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