7-913394
Deferred Salary Leave Plans
We are writing to advise you of a change in our position concerning the calculation of the minimum six month leave required under Regulation 6801(a)(i)(B) as it relates to teachers.
Previously, we did not permit teachers to count the period between semesters as time for which a leave of absence could be granted. If a teacher had already been granted a leave of absence under the employment contract for the time between semesters, we concluded that the teacher could not be granted leave under a deferred salary leave plan ("DSLP") covering the same period of time. This interpretation is set out in our memorandum of July 5, 1990 to the Belleville District Office and our letter of December 7, 1990 to the (copies enclosed).
A number of teachers organizations and school boards made representations to us on this matter, pointing out that teachers were prejudiced by this interpretation since each semester in a two-semester school year is five months long. They would only be able to take a leave of absence for a period longer that one semester.
We, therefore, changed our position and now recognize the period between semesters as a period for which leave can be granted under a DSLP so long as the teacher is employed during that time. This position is set out in a letter from the Deputy Minister of November 27, 1991 to 24(1) and in our letters of December 9, 1991 to the (copies enclosed).
By copy of this memorandum and enclosures, we are informing the Belleville District Office of the change in position.
for DirectorFinancial Industries DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
c.c. Source Deductions — Belleville District Office