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 Sir:
Re: Deferred Salary Leave Plans
This is in reply to your letter of September 25, 1991, to the Kingston District Office of Revenue Canada Taxation, requesting information on the eligibility of a teacher to use August at the beginning of, or July at the end of, a semestered leave in qualifying for the six consecutive months criteria.
Our position in the past, with respect to paragraph 6801(a)(i) of the Income Tax Regulations, has been that the minimum six month leave of absence could only include those months during which a teacher would normally be required to report for work. We have recently re-evaluated our position and have decided that if a teacher is employed but, under his or her contract of employment, is not required to report to work for a period between semesters, the time between semesters may be included in the calculation of the minimum six month leave of absence.
We trust this position responds to your concerns and accommodates teachers who wish to participate in the full range of deferred salary leave plans.
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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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