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.
January 13, 1992
| Assessing Directorate |
Rulings Directorate |
| Enquiries and Taxpayer |
Deferred Income Plans |
| Assistance Division |
Section |
| Attention: R. Bujak |
D. Duff |
| |
957-8953 |
| |
7-912942 |
Deferred Salary Leave Plans: your file HAV 8913-1
This is in reply to your memorandum of October 23, 1991, requesting our opinion on the effect of full and part time employment on the requirement to return to work pursuant to Regulation 6801(a)(v).
Regulation 6801(a)(v) states "that the employee is to return to his regular employment...after the leave of absence for a period that is not less than the period of the leave of absence". It is our position that if the employee is working full time prior to the period of leave he would be required to return to full time employment for an equivalent period, otherwise he would not be returning to his regular employment. If he is working part time prior to the period of leave he can return to either the same part time or any greater amount up to and including full time but, regardless, he is still required to return to work for the same period as the period of leave. For example, if he was working twenty hours per week prior to a six month leave it would not be sufficient to return to work for three months and work forty hours a week.
for DirectorFinancial Industries DivisionRulings Directorate
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© Her Majesty the Queen in Right of Canada, 1992
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© Sa Majesté la Reine du Chef du Canada, 1992
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