24(1)
| 5-913517 | |
| P. Spice | |
| (613) 957-8953 |
Attention: 19(1)
January 13, 1992
Dear Sirs:
Re: Deferred Salary Leave Plan
We are writing in reply to your letter of December 17, 1991, in which you ask for confirmation that the months of July and August may be included in the six months minimum leave required by Regulation 6801 of the Income Tax Act, where a teacher does not teach in those months.
We confirm 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 months leave of absence. For example, if the school year is ten months from September through June, a leave of absence which includes one or both of the months of July and August plus a contiguous semester of five months will satisfy the Income Tax Act requirement.
Yours truly,
for DirectorFinancial Industries DivisionRulings Directorate