| 19(1) | 7-902797 |
| M.P. Baldwin | |
| (613) 957-3499 |
November 5, 1990
Dear Sir:
Re: Self-Funded Leave of Absence
This is in reply to your letter of July 23, 1990, in which you requested our view on whether an employee must return to his employer after taking a Self-Funded Leave of Absence.
Paragraph 6801(a)(v) of the Income Tax Regulations states "that the employee is to return to his regular employment with the employer or an employer that participates in the same or a similar arrangement after the leave of absence for a period that is not less than the period of the leave of absence".
Therefore, if your Self-Funded Leave of Absence plan between yourself and the allows you to return to another employer you may to so as long as the criteria above is net.
The above comments are an expression of opinion only and do not bind the Department.
Yours truly,
for DirectorFinancial Industries DivisionRulings Directorate