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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
SUBJECT: DSLP,H&W PLAN SECTION: REG. 6801, 6(1)(a)]
- 5- 921776 M. Shea-DesRosiers (613) 957-8953 Attention; 19(1)
June 24, 1992
Dear Sir/Madam:
This is in reply to your letter of June 2, 1992 and further to our telephone conversation (19(1)/Shea-DesRosiers) of June 18, 1992.
You have requested information concerning the establishment of a deferred salary leave plan. We enclose a copy of advance income tax ruling ATR-39 which contains the general information pertaining to such a plan.
You have also requested information pertaining to a self funded short term disability plan. Further to our telephone conversation, it was understood that you were looking for information concerning an employee health and welfare plan and the tax treatment accorded to such a plan. We enclose for your information a copy of Interpretation Bulletin IT-85R2 which contains the general information on the said subject.
Should you require any additional information, we would be pleased to answer any further inquiry you may have.
We trust the enclosed documents will be of assistance to you.
Yours truly,
for Director
Financial Industries Division
Rulings Directorate
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© Her Majesty the Queen in Right of Canada, 1992
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1992
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