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.
MINISTER/DM'S OFFICE YS: 91-8538TCENTRAL RECORDSAUTHORSECTION CHIEFDISTRICT OFFICESUBJECT OR CORPORATE CASE FILERETURN TO RULINGS, ROOM 303, METCALFE BLDG
Dear 19(1)
I am writing in response to your letter of November 1, 1991, regarding the representations you have received from your constituent, expressed concern about the Department's interpretation of Regulation 6801 of the Income Tax Act as it affects teachers wishing to participate in deferred salary leave plans. The interpretation prohibited teachers from counting either July or August as part of the period of leave of absence with the result that a teacher could not take a six-month leave to coincide with the school semester.
In light of representations received from a number of teachers and their professional organizations, I asked departmental officials to review their position. I am pleased to inform you that the interpretation has been revised as a result of this review, and that the Department will now include non-duty periods in the calculation of a teacher's leave of absence.
I trust my comments will assist you in your reply to your constituent.
Yours sincerely,
Otto Jelinek
913137
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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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