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.
Dear XXX
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 XXX 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.
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1991
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, 1991
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