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.
91-7853T
Dear 19(1)
The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of October 1, 1991, in which you express concern about the Department's interpretation of the Income Tax Act Regulations relating to deferred salary leave plans.
In your letter, you asked that the Department reconsider its position that the months of July and August cannot be counted as part of the minimum six months leave period for teachers who are not normally required to report to work in those two months.
The departmental interpretation you describe does indeed create hardship for teachers who wish to take a leave of absence coinciding with one of the two semester periods in the school year. Therefore, I asked the officials of the Rulings Directorate to review their interpretation in light of your representations. I am pleased to advise that the Department will now recognize that a leave of absence under a deferred salary leave plan may include a previously granted period of leave during which the employee is employed but not required to report for work.
Mr. Wayne Douglas, Chief of the Deferred Income Plans Section, is aware of our correspondence and would be pleased to answer any questions concerning deferred salary leave plans. Mr. Douglas may be contacted by telephone at (613) 957-8957 or by writing to the Rulings Directorate, 403 - 88 Metcalfe Street, Ottawa, Ontario K1A 0L8.
I wish to thank you for bringing this matter to my attention and I trust that it has been resolved to your satisfaction.
Yours sincerely,
Pierre Gravelle, Q.C.
c.c.: Mr. Wayne DouglasP. SpiceDecember 2, 1991957-2131
Mr. Wayne DouglasChiefDeferred Income Plans Section403 - 88 MetcalfeOttawa, OntarioK1A 0L8
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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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