9 December 1991 External T.I. 9121785 F - DSLP for Teachers — Calculation of Six Months

By services, 7 July, 2022
Official title
DSLP for Teachers — Calculation of Six Months
Language
French
CRA tags
ITR 6801(a)
Document number
Citation name
9121785
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
649464
Extra import data
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"field_release_date_new": "1991-12-09 07:00:00",
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Main text

5-912178  24(1)

Dear 19(1)

Re:  Deferred Salary Leave Plans Teachers in Semestered School Systems

We are writing in reply to your letter of August 6, 1991, in which you ask us to reconsider the Department's position on counting the months of July and August for purposes of the above-noted leave plans.  Our position has been that the minimum six month leave of absence can only include months during which a teacher normally reports to work.

We received a number of submissions on this issue which clearly indicated that if July or August (or the other months teachers may not report to work under a three- semester system) were not included in the calculation of the duration of the leave of absence, teachers would be unable to participate in deferred salary leave plans.  As you pointed out, although the three month designated educational institution leaves would be available, teachers would be denied leaves for other purposes such as research or travel.

We, therefore, re-evaluated our position and have decided that if a teacher is employed but, under his or her contract of employment, is not required to report to work for a period between semesters, the time between semesters may be included in the calculation of the minimum six month leave of absence.

We trust this position responds to your concerns and accommodates teachers who wish to participate in the full range of deferred salary leave plans.

Yours truly,

for DirectorFinancial Industries DivisionRulings Directorate