16 April 1991 External T.I. 9108135 F - Deferred Salary Leave Plan

By services, 18 January, 2022
Official title
Deferred Salary Leave Plan
Language
French
CRA tags
ITR 6801
Document number
Citation name
9108135
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633671
Extra import data
{
"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1991-04-16 08:00:00",
"field_tags": []
}
Main text

5-910813

Dear Madam:

Re:  Deferred Salary Leave Plan

This is in answer to your letter of October 9, 1990, which was referred to us by the Calgary District Office for reply.

As submitted your arrangement does not constitute a prescribed plan as described in section 6801 of the Income Tax Regulations.  To assist you in drafting a deferred salary leave plan we enclosed a copy of the Advanced Tax Ruling 39 which you may use as a model.

We trust the above comments and the document enclosed will be of assistance to you.

Yours truly

for DirectorFinancial Industries DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch