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 Sirs:
Re: Deferred Salary Leave Plans
We are writing in reply to your letter of October 3, 1991, concerning the requirements that a deferred salary leave plan provide for a minimum six consecutive months leave of absence.
The requirement you are referring to is contained in Regulation 6801 of the Income Tax Act (the "Act") and the Department is unable to grant any administrative relief in this regard. We have recently revised our position, however, with respect to the periods which teachers may include to meet the six consecutive months requirements.
If a teacher is employed but it not required to report to work in a period between semesters, this time between semesters may be included in the calculation of the minimum period of leave of absence.
We note that in your district teachers are not credited for work in August or, we assume, in July. In these circumstances, unfortunately, it will not be possible for a teacher to take a leave of absence which coincides with a school semester. A person must be employed in order that a leave of absence can occur.
We are sorry our reply cannot be more favourable.
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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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