The deferred salary leave plan (DSLP) of the taxpayer reflects the maximum deferral period of six years ending in January 2021 (with slated leave beginning immediately afterwards). Given concerns about taking leave in the public health sector when the taxpayer’s services are needed most, could CRA extend the maximum deferral period? CRA responded:
The CRA has no discretion to extend the maximum deferral period for DSLPs. …
CRA officials have discussed this concern with officials of the Department of Finance Canada who are presently considering several submissions on issues relating to the DSLP rules that have arisen due to COVID-19. ….
Pending completion of the Department of Finance Canada review, the CRA will not require an employer to terminate an individual’s DSLP in the event that the individual defers their leave of absence beyond the six-year maximum deferral period. This administrative position will apply regardless of the reason for deferring the leave. In addition to providing flexibility to health care workers and others providing essential services, it will accommodate, for example, individuals who had planned to travel during their leave but who are now unable to because of travel restrictions.